Social Security

Payments

The amounts to be paid to the Social Security, called contributions, are calculated by applying the contribution percentage or rate corresponding to each protected contingency to the workers' contribution base.

Contribution base for common contingencies

The contribution for common contingencies is paid according to standardised bases. The standardisation refers to calendar years and sets the contribution base applicable to each category, professional group and professional specialisation within the territorial limit of the mining areas. To set it, the income that is received or that workers are entitled to receive is taken into account and is calculated to find the contributions for work-related injuries and occupational diseases during the previous financial year without applying the maximum contribution limit.

This income is added up and grouped into categories, professional groups, professional specialisations and mining areas, in accordance with the terms of article 57 of the General Contribution Regulations, approved in Royal Decree 2064/1995 of 22 December.

The total amounts are divided by the number of days that correspond and the result is the standardised daily base for contributions for common contingencies.

The amount of this standardised base cannot be:

• Less than the amount set for the previous tax year, for each occupational category, increased by the same percentage as the general maximum limit, for which the bases are calculated.
• More than the amount that results from making the maximum contribution limit into the annual amount and dividing it by the number of calendar days in the year for which the bases are being calculated.

There are currently four mining areas: 1 - Asturias, 2 - Northwest, 3 - South and 4 - Centre - East.

Contribution base for WRIand OD.

The contribution base is calculated by adding the proportional part of the extra payments and other payments with a term greater than one month or which do not have a periodic frequency and are paid during the tax year, to the monthly income the worker is entitled to receive, or actually receives, should the latter be greater.

The monthly contribution base for 2011 for Work-Related Injuries and Occupational Diseases will be between the following limits:

• Minimum: 748.20 euros 
• Maximum: 3,230.10 euros

The work-related injury and occupational disease basis is also used to calculate the contributions for Unemployment, the Wage Guarantee Fund and Occupational Training.

Contribution rate

The contribution rate for 2011 for each protected contingency is set for the General Social Security Scheme and the portions corresponding to employers and workers are distributed in the following way:

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