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2011 Contribution Bases and Types

Social Security General Scheme
Special Scheme for Self-Employed Workers
Special Scheme for Self-Employed Agricultural Workers

Special Scheme for Domestic Employees
Special Agricultural Scheme
Special Scheme for Sea Workers

Social Security General Scheme

COMMON CONTINGENCIES CONTRIBUTION BASES
Contribution Group	Occupational Classifications	Minimum bases euros/month	Maximum bases euros/month
1	Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers Rights	1.045,20	3.230,10
2	Engineering Technicians, Experts and Assistants with a University Degree	867,00	3.230,10
3	Administrative and workshop managers	754,20	3.230,10
4	Unqualified Assistants	748,20	3.230,10
5	Administrative Officials	748,20	3.230,10
6	Subordinates	748,20	3.230,10
7	Administrative Assistants	748,20	3.230,10
		Minimum bases euros/day	Maximum bases euros/day
8	First and second degree skilled workers	24,94	107,67
9	Third degree skilled workers and Specialists	24,94	107,67
10	Unskilled labourers	24,94	107,67
11	Workers under 18 years of age, regardless of their occupational classification	24,94	107,67

CONTRIBUTION RATES (%)
CONTINGENCIES	COMPANY	WORKERS	TOTAL
C.	23,60	4,70	28,30
Overtime due to Circumstances Beyond Control	12,00	2,00	14,00
Other Overtime	23,60	4,70	28,30

(1) Common Contingency Rate (TD) workers over the age of 65 with 35 years of contributions: 1, 75 % (1.46% -company- and 0.29% -worker-).

UNEMPLOYMENT	COMPANY	WORKERS	TOTAL
General Rate	5,50	1,55	7,05
Full-time, fixed duration contract	6,70	1,60	8,30
Part-time, fixed duration contract	7,70	1,60	9,30

	COMPANY	WORKERS	TOTAL
FOGASA	0,20		0,20

	COMPANY	WORKERS	TOTAL
OCCUPATIONAL TRAINING	0,60	0,10	0,70

CONTRIBUTION LIMITS FOR WORK-RELATED INJURIES AND OCCUPATIONAL DISEASES
MAXIMUM	MINIMUM
3.230,10	748,20

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP	MINIMUM BASE/HOUR
1	6,30
2	5,22
3	4,54
4 to 11	4,51

MINIMUM PROFESSIONAL WAGE (SMI)
	DAILY	MONTHLY	ANNUAL
AMOUNTS	21,38	641,40	8.979,60

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)
	DAILY	MONTHLY	ANNUAL
AMOUNTS	17,75	532,51	6.390,13

Special Scheme for Self-Employed Workers

Minimum Base euros/month	850,20
Maximum Base euros/month	3.230,10
Contribution Base- 48 and 49 years old	Workers who on 01/01/2011, have a contribution base greater than or equal to 1,665.90 euros, or become affiliated with this special scheme can choose between 850.20 and 3,230.10 euros/month. If the last contribution base is lower than 1,665.90 euros they may not choose a base greater than 1,682.70 euros, unless they choose the change contribution base option before 30 June, effective as of 1 July 2011. In the event that the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 48 or 49, the limitation provided for in the foregoing paragraph will not be applicable. If the base is greater than or equal to 1,665.90 euros/month, they can choose between 850.20 and 3,230.10 euros/month.
Contribution Base- persons over 50 years old with 5 or more years of effective contributions	If the last contribution base is less than or equal to 1,665.90 euros/month, they can choose between 850.20 and 1,682.70 euros/month. If the last contribution base is greater than or equal to 1,665.90 euros/month, they can choose between 850.20 and said contribution base increased by by 1%.
Contribution base- persons aged 50 or older on 01/01/2011	Generally the contribution base shall be between 916.50 and 1,682.70 euros/month. In the event that the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 45 or older, they will be able to choose a contribution base between 850.20 and 1,682.70 euros/month.
Rate with TD	29.80% 29.30% when becoming out of work.
Rate without TD	26.50%
Rate WRI and OD (with TD)	The Table of Premiums in the Fourth Additional Provision of Law 42/2006 of 28 December, as amended by the Eighth Final Provision of Law 26/2009 of 23 December, of the 2010 General State Budget Act, on the same contribution base selected by the interested parties for common contingencies.

Self-employed workers carrying out street trading or door-to-door sales (CNAE-09: 4781, 4782, 4789, 4799) and worker-members of associated work cooperatives, who receive income directly from shoppers, will be able to choose a minimum contribution base between 748.20 and 850.20 euros/month.

Door-to-door salespeople (CNAE 4799) and worker-members of associated work cooperatives, if they can prove that they work in traditional markets or street markets, and work less than 8 hours/day, will be able to choose a contribution base between 467.70 and 850.20 euros/month.

Self-employed workers who in 2010 have hired fifty or more employees will have a minimum contribution base of 1,045.20 euros/month (Contribution Group 1 of the General Scheme).

Self-employed workers (without a WRI and TD option), an additional contribution of 0.1% to finance benefits for risk for pregnancy and risk during breastfeeding.

The contribution rate for protection against becoming out of work will 2.2%.

The rate for Common Contingencies (TD) for workers over 65 years of age who have 35 years of contributions: 3.30 percent.

Special Scheme for Self-Employed Agricultural Workers

Minimum Base (RETA) euros/month	850,20
Type	18,75%
Minimum Upper Base	Amount in excess
Type	26,50%
Voluntary Improvement \|TD	3,30%
Rate WRI and OD	the Table of Premiums in the Fourth Additional Provision of Law 42/2006 of 28 December, as amended by the Eighth Final Provision of Law 26/2009 of 23 December, of the 2010 General State Budget Act.
\|DDS (no option for WRI and OD)	1,00%

The workers included in this system, who have not opted for WRI and OD coverage, will make an additional contribution of 0.1% of the selected contribution base to cover benefits for risk during pregnancy and risk during breastfeeding.

Special Scheme for Domestic Employees

BASE	RATE (*)	PAYMENT
748,20	22	164,60

(*) Exclusive and permanent employment: 18.3% (Employer) and 3.7% (Domestic Employee).

Special Agricultural Scheme

COMPANIES
CONTRIBUTIONS FOR COMMON CONTINGENCIES (option)						Work-Related Injuries and Occupational Diseases
CONTRIBUTION GROUP	GENERAL SCHEME MONTHLY CONTRIBUTION BASE		ACTUAL DAYS WORKED DAILY CONTRIBUTION BASE (*)		TYPE	Table of Premiums in the Fourth Additional Provision of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the Eighth Final Provision of Law 26/2008 of 23 December, on the General State Budget for 2010.
	Maximum Base	Minimum base	Maximum Base	Minimum base
1	1.393,80	1.045,20	60,60	45,44	(1)
2 to 11	986,70		42,90

Unemployment - Rates							WAGE GUARANTEE FUND (FOGASA)
Permanent workers			Casual workers				0,20
Company	Worker	Total		Company	Worker	Total
5,50	1,55	7,05	General Rate	6,70	1,60	8,30
5,50	1,55	7,05	Training, relief and interim contracts, and disabled workers	5,50	1,55	7,05

(1) 20.20% (15.50% payable by the company and 4.70% payable by the worker).

(*) When 23 or more actual days work are completed during the calendar month, the General Scheme contribution base will be applied.

Note: Workers who are 60 years old, with permanent contracts and with 5 years service in the company, or who are 59 years old and with 4 years service in the company: Allowance or reduction, respectively onto the contribution resulting from applying the rate of 14.57% to the relevant contribution base. 22.18% for workers not included in the agricultural census.

EMPLOYED WORKERS - NON-WORKING PERIODS - (*)
CONTRIBUTION GROUP	MONTHLY CONTRIBUTION BASE	TYPE
1	1.045,20	11,50
2	867,00	11,50
3	754,20	11,50
4 to 11	748,20	11,50

(*) Obligation to make contributions when the employer contribution for general scheme is not applicable and there are no actual days worked in the payment period. (Periods of inactivity). Contribution paid exclusively by the worker.