Pluriactividad 2026: being autónomo and an employee at once
You can be self-employed and an employee at the same time. This is called pluriactividad, and it is entirely legal. Because you contribute to two different regimes, the Social Security compensates you with reductions in the autónomo fee and with a refund of your excess contributions. This guide explains how it works and how to make the most of it in 2026.
What pluriactividad is
Pluriactividad is the situation where a person contributes simultaneously to two regimes of the Social Security. The most common case is someone with a job as an employee (contributing to the general regime) who also runs an activity on their own account (contributing to the RETA).
It should not be confused with pluriempleo, which is having two or more employee jobs (all in the general regime). In pluriactividad, the key is that they are two different regimes. The Social Security allows it without restrictions and, precisely because you contribute twice, recognises compensations.
How you contribute
In pluriactividad you cannot choose to contribute to only one regime: you contribute in full to each. In your job, the general-regime contribution is deducted from your payslip (employer and employee). As an autónomo, you pay your RETA fee based on your income bracket, like any other self-employed worker.
The consequence is that, adding the two, you may end up contributing above what the law considers reasonable. That is why the two compensation mechanisms below exist: the refund of the excess and the reductions.
Refund of excess contributions
If the sum of your common-contingency contributions in the general regime and the RETA exceeds an annual threshold, you are entitled to a refund of part of it:
- 2026 threshold: €17,323.68. If you exceed that figure adding both contributions, you are due a refund.
- Amount: 50% of the excess over that threshold.
- Cap: the refund cannot exceed 50% of what you contributed to the RETA for common contingencies.
Fee reductions
If you register as self-employed for the first time and are in pluriactividad, you can opt for a reduction in the RETA contribution base, as an alternative to the flat rate. The 2026 percentages are:
| Situation | First 18 months | Next 18 months |
|---|---|---|
| Full-time job | −50% of the base | −25% of the base |
| Part-time job (>50%) | −25% of the base | −15% of the base |
How it is taxed (IRPF)
In pluriactividad you file one income tax return in which you add both types of income:
- Employment income: your salary as an employee, with the withholdings your employer has already applied.
- Income from economic activities: the profit of your self-employed activity (revenue − expenses).
Adding both, your taxable base rises and may put you in a higher IRPF band, so it is common to owe money in the tax return. Note too that if your self-employed activity is professional, your invoices to companies already carry withholding, which reduces the final payment. Remember to keep filing your modelo 130 quarterly if it applies.
How to register if you are already an employee
The process is the same as for any autónomo: first the census registration with Hacienda (modelo 036), then the RETA registration via Import@ss. The difference is that, when registering with the Social Security, you will indicate that you are in pluriactividad to access the corresponding reduction. You do not need your employer's permission, unless your contract has an exclusivity clause or there is a conflict of interest.
Frequently asked questions
Official sources
Guidance based on the rules in force in 2026. The refund and reduction figures are set each year in the contribution order. This does not replace advice from a qualified adviser (gestor).