Freelancers' Social Security Contributions When Performing Multiple Activities

In today’s environment, it’s increasingly common for freelancers to expand their business with new services or projects, or to combine self-employment with a traditional employment contract. This scenario affects not only the professionals themselves but also the companies that work with them, whether through service contracts, subcontracting, or flexible collaboration models.

Understanding the legal framework and obligations before Social Security is key to avoiding administrative errors or compliance issues. This article is aimed at companies, HR managers, and legal advisors seeking to understand how these situations affect a freelancer’s social security contributions.

Initial registration: declare all activities

If a freelancer plans to carry out several activities from the start, they must declare them explicitly when registering in the Special Social Security Scheme for Self-Employed Workers (RETA). This process is done online via the TGSS platform and ensures that all professional areas are correctly recorded.

For companies working with multi-skilled freelancers, it is essential to verify that their legal status is properly declared to avoid potential legal or fiscal risks.

Adding new activities: mandatory notification

If the freelancer is already registered but adds a new activity, they must notify it through the “Declare new activity” process. There is no need to register again, but their profile must remain up to date with the Social Security Administration.

From the business perspective, it is crucial that any collaborating freelancer keeps their contributions in order to prevent potential liability.

Do multiple activities mean higher contributions?

No. A freelancer with more than one activity maintains a single contribution base and one monthly quota. The base is calculated based on total net income, and placed within the corresponding contribution bracket defined by Social Security.

Even if the freelancer works with several clients or sectors, there is no increase in the number of contributions, making the system more manageable and avoiding redundancies.

Reporting the end of an activity

If a freelancer stops one or more activities but continues others, they must report this using the “Declare end of activity” service. Businesses should ensure this is communicated properly, especially if it affects the contractual relationship.

Pluriactivity: self-employed and employee at the same time

When someone works as a freelancer and is also employed under a labour contract, they are considered to be in a situation of pluriactivity. This status carries specific implications:

• They may opt out of paying for temporary disability coverage under RETA if already covered under the General Scheme.

• They are entitled to a 50% refund of excess contributions for common contingencies, which occur when paying into both schemes.

The Social Security Treasury (TGSS) processes the refund automatically at year-end, no formal request needed.