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You are in: Home » Workers » Contribution / Collection for Workers  » 2016 contribution Bases and rates

2016 contribution Bases and rates




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 1,067.40 3,642.00
2 Engineering Technicians, Experts and Assistants with a University Degree 885.30 3,642.00
3 Administrative and Workshop Managers 770.10 3,642.00
4 Unqualified Assistants 764.40 3,642.00
5 Administrative Officials 764.40 3,642.00
6 Subordinates 764.40 3,642.00
7 Administrative Assistants 764.40 3,642.00
Minimum Bases
euros/day
Maximum Bases
euros/day
8 First and second degree skilled workers 25.48  121.40
9 Third degree skilled Workers and Specialists 25.48 121.40
10 Unskilled Labourers 25.48 121.40
11 Workers under 18 years of age, regardless of their occupational classification 25.48 121.40


CONTRIBUTION RATES (%)
CONTINGENCIES COMPANY WORKERS TOTAL
Common 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 contingencies rate (TD): Workers  aged 65 years and 0 to 3 months with 36 years or more of contributions or aged 65 years and 4 months or more with  35 years and 6 months or more of contributions: 1.50% (1.25% -company- and 0.25% -worker-).

(2) For temporary contracts with an effective duration of less than seven days, the employer contribution for common contingencies will increase by 36%. This is not applicable to interim contracts, nor to the Special Agricultural System for Employees included in the General Scheme.

 

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 6.70 1.60 8.30

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
3,642.00 764.40

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP MINIMUM BASE/HOUR
1 6.43 
2 5.33 
3 4.64
4 to 11 4.60

MINIMUM WAGE (MW)
DAILY MONTHLY ANNUAL
AMOUNTS 21.84 655.20 9,172.80

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)
DAILY MONTHLY ANNUAL
AMOUNTS 17.75 532.51 6,390.13

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Minimum Base €/month 893.10
Maximum Base €/month 3,642.00
Types
  • 18.75%: When the base is between 893.10 and 1,071.60 euros/month.
  • 26.50%: If contributions are made using a base greater than 1.071,60; the surplus amount.
Voluntary Improvement TD  AC
  • 3.30%
  • 2.80%, if you are included in the out-of-work protection system.
Rate for WRI and OD The premium rates in additional provision four of Law 42/2006 of 28 December, as amended by final provision eight nine of Law 48/2015 of 29 October, on the 2016 General State Budget.
IDS (no WRI and OD option) 1.00%

The workers included in this system who have not opted for full coverage for WRI and OD, will make an additional contribution of 0.10% of the selected contribution basis to cover benefits for risk during pregnancy and risk during breastfeeding.

The contribution rate for out-of-work protection will be 2.20%.


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Minimum Base €/month 893.10 €/month
Maximum Base €/month 3,642.00 €/month

Contribution Basis for workers aged 47  or under.

  • Workers aged under 47 on 01/01/2016 can choose between the limits of the minimum and maximum bases.
  • Workers aged 47 on said date whose contribution basis in December 2015 was greater than or equal to €1,945.80/month or have acquired active contributor status in this Special Scheme after this date can also make the same choice.
  • If workers, on 1 January 2016, are aged 47 and have a contribution basis lower than €1,945.80/month, they may not choose a basis over €1,964.70/month, unless they make their choice in this regard before 30 June 2016, effective from 1 July the same year.
  • 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 acquire active contributor status in this Special Scheme aged 47, said limitation will not be applicable.

Contribution Basis 48 years or over.

  • For workers aged 48 or over on 01/01/2016, the contribution basis will be between €963.30 and €1,964.70/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 €893.10 and €1,964.70/month.

Contribution Basis 48  or 49 years.

  • Workers who, on 1 January 2011, were aged 48 or 49 and with a contribution basis over 1,945.80 euros a month can opt for a contribution basis between 893.10 euros monthly and the amount of their last contribution basis increased by 1%, with the maximum basis limit.
Contribution basis  persons over 50 years old with 5 or more years of effective contributions. 
  • If the last contribution base was less than or equal to €1,945.80/month, they must make contributions using a base between €893.10 and €1,964.70/month.
  • If the last contribution basis is greater than 1,945.80 euros per month, their contributions must use a basis between 893.10 a month and the amount of their last contribution basis increased by  1%. If this amount does not reach 1,964.70 euros a month they will be able to choose a basis of up to this amount.
Type with TD

29.80%

29.30% with cessation of activity or with WRI and OD

Rate without TD 26.50%
Rate for WRI and OD (with TD)

Premium rates additional provision four of Law 42/2006, of 28 December

Self-employed workers dedicated to street trade  or door-to-door sales: whatever the age of the worker and the years of effective Social Security contributions, the minimum contribution bases of these workers (CNAE: 4781, 4782, 4789, 4799) during 2016, will be:

1) Working Partners in associated work co-operatives: a) Street markets less than 8 hours/day: choice between the minimum self-employed worker basis (€893.10/month) or €491.10/month. b) Street markets more than 8 hours/day and workers who do not receive income directly from buyers: choice between the minimum general scheme basis (€764.40/month) or the minimum self-employed worker basis (€893.10/month) or €491.10/month for activity CNAE 4799.

2) Individual Workers: Choice between the minimum general scheme basis (€764.40/month) or the minimum self-employed worker basis (€893.10/month), except: a) If CNAE is 4799: either the minimum self-employed worker basis (€893.10/month) or €491.10/month. b) Street markets less that 8 hours/day: between the minimum self-employed worker basis (€893.10/month) or €491.10/month.

For self-employed workers who at any time in 2015  have had  ten or more employees working for them at the same time, the minimum contribution basis will be €1,067.40/month (General Scheme contribution group 1):

Self-employed workers without WRI and OD coverage will make an additional contribution of 0.10% on the contribution chosen, to finance benefits for risk during pregnancy and risk during breastfeeding.

The contribution rate for protection against cessation of activity will be 2.20% payable by the worker.

The rate for Common Contingencies (TD) for workers aged 65 years and 0 to 3 months with 36 or more years of contribution, or aged 65 and 4 months with  35 years and  6 months or more of contribution: 3.30% or 2.80%.


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From 1 January 2016 onwards, the contribution bases for common contingencies shall be those stated in the following scale, according to the monthly remuneration received by domestic employees, increased by the proportional amount of the two extra payments to which they are entitled, for each employment relationship.

 
 
Bracket

Monthly Remuneration

euros/month

Contribution Basis

euros/month

1st Up to 174.64 149.34
2nd From 174.65 up to 272.80 247.07
3rd From 272.81 up to 371.10 344.81
4th From 371.11 up to 469.30 442.56
5th From 469.31 to 567.50 540.30
6th From 567.51 up to 665.00 638.05
7th From 665.01 up to 764.40 764.40
8th As of 764.41 798.56


TYPES OF CONTRIBUTION (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
Common 21.35 4.25 25.60
  • Professional contingencies (WRI and OD), table of premiums in additional provision four of Law 42/2006 of 28 December, as amended by final provision eighteen of Law 48/2015 of 29 October 2016 (2016 GSB), (section 97) the resulting payment to be paid exclusively by the employer.
  • TD: 0.65%.
  • DDS: 0.45%.

 REDUCTION 

  • A 20% reduction in the employer contribution for common contingencies will be applied.
  • For large Families, the reduction in contributions provided for in the previous paragraph will be increased to 45%.
  • Beneficiaries: employers who have hired, under any type of contract, and have registered a domestic employee in this Special System as of 1 January 2012, as long as the employee did not have active contributor status in the Special Scheme for Domestic Employees as a full time employee for the same employer at any time from 2 August to 31 December 2011.
  • Contribution benefits, consisting of deductions from social security contributions payable by the employer, or allowances in contributions payable by the employer, will not be applicable in cases in which domestic employees who provide services for less than 60 hours a month per employer are responsible for tallying, contributions and collection under the special system, in accordance with additional provision twenty-four of the General Social Security Act.

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PERIODS OF ACTIVITY.

1.- MONTHLY CONTRIBUTION BASES.

From 1 January 2016, the monthly contribution bases for common contingencies during periods of activity for workers that provide services throughout the month, are as follows:

CONTRIBUTION BASES FOR COMMON CONTINGENCIES

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 1,067.40 3,642.00
2 Engineering Technicians, Experts and Qualified Assistants 885.30 3,642.00
3 Administrative and Workshop Managers 770.10 3,642.00
4 Unqualified Assistants 764.40 3,642.00
5 Administrative Officials 764.40 3,642.00
6 Subordinates 764.40 3,642.00
7 Administrative Assistants 764.40 3,642.00
8 First and second degree skilled workers 764.40 3,642.00
9 Third degree skilled Workers and Specialists 764.40 3,642.00
10 Unskilled Labourers 764.40 3,642.00
11 Workers under 18 years of age 764.40 3,642.00

This monthly contribution method will be compulsory for employed workers on permanent contracts, not including employees who provide services on a permanent-intermittent basis, for whom this contribution method will be optional.

It will not be applicable in this Special System:

  • Additional contributions for overtime.
  • The increase in the employer contribution for common contingencies for temporary contracts with an effective duration of less than 7 days.

2.- CONTRIBUTION BASES FOR ACTUAL DAYS WORKED.

 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED

Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers´ Rights 46.41 158.35
2 Engineering Technicians, Experts and Qualified Assistants 38.49 158.35
3 Administrative and Workshop Managers 33.48 158.35
4 Unqualified Assistants 33.23 158.35
5 Administrative Officials 33.23 158.35
6 Subordinates 33.23 158.35
7 Administrative Assistants 33.23 158.35
8 First and second degree skilled workers 33.23 158.35
9 Third degree skilled Workers and Specialists 33.23 158.35
10 Unskilled Labourers 33.23 158.35
11 Workers under 18 years of age 33.23 158.35

When 23 or more actual days are worked in the calendar month, the applicable contribution basis will be the monthly contribution basis for common contingencies.

      3.- CONTRIBUTION RATE.
     

    CONTRIBUTION TYPE %

    COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
    GROUP COMPANY WORKER TOTAL

    Table of Premiums in additional provision four of Law 42/2006, of 28 December,  as amended by final provision eight of Law 48/2015, of 29 October (2016 GSB) the  resulting contributions being exclusively payable by the company

    1 23.60 4.70 28.30
    2 to 11 17.75 4.70 22.45

    REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
    GROUP PERCENTAGE POINTS EFFECTIVE RATE %
    • Rules for workers from groups 2 to 11

    (1) Contribution Basis less than or equal to €986.70 a month or €42.90 per day worked.

    (2) Contribution Basis over €986.70/month or €42.90/day, and up to €3,642.00/month or €158.35 per day worked, the percentage resulting from applying the formulas in article 13.4 b) 2 of the Contribution Order for 2016 will be applicable.

    1 8.10 15.50

    2 to 11

    6.83 10.92 (1) (2)

     

    Group 1.- The resulting employer payment cannot be over €279.00 per month or €12.13 per actual day worked.

    Group 2 to 11.- The resulting business payment cannot be below 70.51 euros per month or 3.07 per actual day worked.

     

    UNEMPLOYMENT COMPANY WORKERS TOTAL
    Permanent employees 5.50 1.55 7.05
    Casual employees 6.70 1.60 8.30
    Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disaiblity no lower than 33% 5.50 1.55 7.05


    During 2016 , a reduction in contribution for unemployment of 2.75 percentage points of the contribution basis will be applicable to workers in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity or paternity that arises while in work, irrespective of the scheme they are included in.

     

    COMPANY WORKERS TOTAL
    FOGASA 0.10 0.10

    COMPANY WORKERS TOTAL
    OCCUPATIONAL TRAINING 0.15 0.03 0.18


    TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
    PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
    GROUP

    TYPE %

    The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

    On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

    1 15.50
    2 to 11 2.75


    NON-WORKING PERIODS

    The applicable monthly basis for employed workers included in this Special System during these periods is 764.40 euros/month.

    The contribution rate is 11.50% and is exclusively payable by the employer.


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