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2017 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 1,152.90 3,751.20
2 Engineering Technicians, Experts and Qualified Assistants 956.10 3,751.20
3 Administrative and Workshop Managers 831.60 3,751.20
4 Unqualified Assistants 825.60 3,751.20
5 Administrative Officials 825.60 3,751.20
6 Subordinates 825.60 3,751.20
7 Administrative Assistants 825.60 3,751.20
Minimum bases
euros/day
Maximum bases
euros/day
8 First and second degree skilled workers 27.52  125.04
9 Third degree skilled Workers and Specialists 27.52 125.04
10 Unskilled Labourers 27.52 125.04
11 Workers under 18 years of age, regardless of their occupational classification 27.52 125.04


CONTRIBUTION RATES (%)
CONTINGENCIES COMPANY WORKERS TOTAL
Common 23.60 4.70 28.30
Overtime due to Force Majeure 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 4 months with 36 years or more of contributions, or aged 65 years and 5 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 term 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
3,751.20 825.60

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP MINIMUM BASIS/HOUR
1 6.95 
2 5.76 
3 5.01
4 to 11 4.97

MINIMUM PROFESSIONAL WAGE (MPW)
DAILY MONTHLY ANNUALLY
AMOUNTS 23.59 707.70 9,907.80

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM) -From 01/01/2017 to 30/06/2017
DAILY MONTHLY ANNUALLY
AMOUNTS 17.75 532.51 6,390.13

 

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM) -As of 01/07/2017
DAILY MONTHLY ANNUALLY
AMOUNTS 17.93 537.84 6,454.03

 


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From 01/01/2017 to 30/06/2017
 
Minimum basis euros/month 893.10
Maximum basis euros/month 3,751.20
Rates
  • 18.75%: When the basis is between 893.10 and 1,071.60 euros/month.
  • 26.50%: If contributions are made using a basis greater than 1.071,60; the surplus amount.
Voluntary improvement TD  C.C.
  • 3.30%
  • 2.80%, if you are included in the occupational contingencies or out-of-work protection system.
Rate for WRI and OD Premiums for 2016 in additional provision four of the General State Budgets Act 42/2006 of 28 December.
DDS (no WRI and OD option) 1.00%

 

From 01/07/2017:

Minimum basis euros/month 919.80
Maximum basis euros/month 3,751.20
Rates
  • 18.75%: When the basis is between 919.80 and 1,103.70 euros/month.
  • 26.50%: If contributions are made using a basis greater than 1.103,70; the surplus amount.
Voluntary improvement TD  C.C.
  • 3.30%
  • 2.80%, if you are included in the occupational contingencies or out-of-work protection system.
Rate for WRI and OD Premiums for 2016 in additional provision four of the General State Budgets Act 42/2006 of 28 December.
DDS (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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From 01/01/2017 to 30/06/2017

 
Minimum basis euros/month €893.10/month
Maximum basis euros/month €3,751.20/month

Contribution Basis for workers aged 47 or under.

  • Workers aged under 47 on 01/01/2017 can choose between the limits of the minimum and maximum bases.
  • Workers aged 47 on said date whose contribution basis in December 2016 was greater than or equal to 1,964.70 euros/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 2017, are aged 47 and have a contribution basis lower than 1,964.70 euros/month, they may not choose a basis over 1,964.70 euros/month, unless they exercise their right to do so before 30 June 2017, effective as of 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 01/01/2017, the contribution basis will be between 963.30 and 1,964.70 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 basis between 893.10 and 1,964.70 euros/month.

Contribution Basis 48 or 49 years old.

  • Workers who, on 1 January 2011, were aged 48 or 49 and had a contribution basis over 1,964.70 euros/month can opt for a contribution basis between 893.10 euros/month and the amount of their last contribution basis increased by 1%.
Workers aged 48 or over and with 5 years or more of contributions before turning 50.
  • If the last contribution basis was 1,964.70 euros/month or less, they must make contributions using a basis between 893.10 and 1,964.70 euros/month.
  • If the last contribution basis is greater than 1,964.70 euros/month, their contributions must use a basis between 893.10 euros/month and the amount of their last contribution basis increased by 1%.
Rate with T.D.

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 2017, will be:

1) Working Partners in associated work co-operatives: a) Street markets less that 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 (€825.60/month) or the minimum self-employed worker basis (€893.10/month) or €491.10/month for CNAE 4799 activity.

2) Individual workers: Choice between the minimum general scheme basis (€825.60/month) or the minimum self-employed worker basis (€893.10/month), except: a) If CNAE is 4799: between the minimum self-employed worker basis (€893.10/month) or €491.10/month. b) Street markets less that 8 hours/day: choice between the minimum self-employed worker basis (€893.10/month) or €491.10/month.

For self-employed workers who at any time in 2016 have had ten or more employees working for them at the same time, the minimum contribution basis will be 1,152.90 euros/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 4 months with 36 years and 3 months or more of contributions, or aged 65 years and 5 months with 35 years and 6 months or more of contributions: 3.30% or 2.80%.

 

As of 01/07/2017

Minimum basis euros/month €919.80/month
Maximum basis euros/month €3,751.20/month

Contribution Basis for workers aged 47 or under.

  • Workers aged under 47 on 01/07/2017 can choose between the limits of the minimum and maximum bases.
  • Workers aged 47 on said date whose contribution basis in December 2016 was greater than or equal to 1,964.70 euros/month or have acquired active contributor status in this Special Scheme after this date can also make the same choice.
  • If workers, on 1 July 2017, are aged 47 and have a contribution basis lower than 1,964.70 euros/month, they may not choose a basis over 2,023.50 euros/month, unless they exercise their right to do so before 30 June 2017, effective as of 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 01/07/2017, the contribution basis will be between 992.10 and 2,023.50 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 basis between 919.80 and 2,023.50 euros/month.

Contribution Basis 48 or 49 years old.

  • Workers who, on 1 January 2011, were aged 48 or 49 and had a contribution basis over 1,964.70 euros/month can opt for a contribution basis between 919.80 euros/month and the amount of their last contribution basis increased by 3%.
Workers aged 48 or over and with 5 years or more of contributions before turning 50.
  • If the last contribution basis was 1,964.70 euros/month or less, they must make contributions using a basis between 919.80 and 2,023.50 euros/month.
  • If the last contribution basis is greater than 1,964.70 euros/month, their contributions must use a basis between 919.80 euros/month and the amount of their last contribution basis increased by 3%.
Rate with T.D.

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 2017, will be:

1) Working Partners in associated work co-operatives: a) Street markets less that 8 hours/day: choice between the minimum self-employed worker basis (€919.80/month) or €505.89/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 (€825.60/month) or the minimum self-employed worker basis (€919.80/month) or €505.89/month for CNAE 4799 activity.

2) Individual workers: Choice between the minimum general scheme basis (€825.60/month) or the minimum self-employed worker basis (€919.80/month), except: a) If CNAE is 4799: between the minimum self-employed worker basis (€919.80/month) or €505.89/month. b) Street markets less that 8 hours/day: choice between the minimum self-employed worker basis (€919.80/month) or €505.89/month.

For self-employed workers who at any time in 2016 have had ten or more employees working for them at the same time, the minimum contribution basis will be 1,152.90 euros/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 4 months with 36 years and 3 months or more of contributions, or aged 65 years and 5 months with 35 years and 6 months or more of contributions: 3.30% or 2.80%.


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From 1 January 2017 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 188.61 161.29
2nd From 188.62 up to 294.60 266.84
3rd From 294.61 up to 400.80 372.39
4th From 400.81 up to 506.80 477.96
5th From 506.81 up to 612.90 583.52
6th From 612.91 up to 718.20 689.09
7th From 718.21 up to 825.65 825.60
8th From 825.66 862.44


CONTRIBUTION RATE (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
Common 22.10 4.40 26.50
  • 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 GSB), (section 97) the resulting payment to be paid exclusively by the employer.
  • TD: 0.65%.
  • DDS: 0.45%.

 REDUCTION 

  • 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 2017, 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 1,152.90 3,751.20
2 Engineering Technicians, Experts and Qualified Assistants 956.10 3,751.20
3 Administrative and Workshop Managers 831.60 3,751.20
4 Unqualified Assistants 825.60 3,751.20
5 Administrative Officials 825.60 3,751.20
6 Subordinates 825.60 3,751.20
7 Administrative Assistants 825.60 3,751.20
8 First and second degree skilled workers 825.60 3,751.20
9 Third degree skilled Workers and Specialists 825.60 3,751.20
10 Unskilled Labourers 825.60 3,751.20
11 Workers under 18 years of age 825.60 3,751.20

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

The following are not 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 50.13 163.10
2 Engineering Technicians, Experts and Qualified Assistants 41.57 163.10
3 Administrative and Workshop Managers 36.16 163.10
4 Unqualified Assistants 35.90 163.10
5 Administrative Officials 35.90 163.10
6 Subordinates 35.90 163.10
7 Administrative Assistants 35.90 163.10
8 First and second degree skilled workers 35.90 163.10
9 Third degree skilled Workers and Specialists 35.90 163.10
10 Unskilled Labourers 35.90 163.10
11 Workers under 18 years of age 35.90 163.10

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,  GSB 2016, the  resulting contributions being exclusively payable by the company

    1 23.60 4.70 28.30
    2 to 11 18.20 4.70 22.90

    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 euros/month or 42.90 euros/day, and up to 3,751.20 euros/month or 163.10 euros/day, the percentage resulting from applying the formulas provided for in article 13.4b)2ª of the Contribution Order for 2017 will be applicable.

    1 8.10 15.50

    2 to 11

    6.97 11.23 (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 76.09 euros per month or 3.31 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 disability no lower than 33% 5.50 1.55 7.05


    During 2017 , 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 825.60 euros/month.

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


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