Social Security

Who should make contributions?

For persons included in the Special Scheme for Sea Workers , the individuals required to make contributions are: the employer and the worker (in the scheme for employees), the self-employed worker (in the scheme for self-employed workers). 

For contribution purposes, workers and companies are divided into the following groups:

• Group I: includes employees remunerated with a salary and workers remunerated through a share system who provide services on ships used for maritime transport or work in fishing boats with a gross register tonnage over 150, and their companies. In addition, workers who choose, in agreement with their employers, to make contributions in the same amount and manner as those remunerated with a salary.
• Group II-A: includes workers employed by another person, remunerated in kind , who provide services on fishing ships with a gross registered tonnage between 50.01 and 150, and their companies.
• Group II-B: includes workers employed by another person, remunerated in kind , who provide services on fishing ships with a gross registered tonnage between 10.01 and 50, and their companies.
• Group III: includes workers employed by another person, remunerated in kind , who provide services on fishing ships with a gross registered tonnage of up to 10 and their companies. It also includes self-employed workers, including owners of small ships, provided that they work on board as technicians or crew members, and that the total number of crew, including the shipowner, is no greater than five and the gross registered tonnage is no greater than 10.

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Beginning and End of the Obligation to make contributions

- The obligation to make contributions begins at the moment when the work is provided and includes the probationary period, and expires, in the case of workers employed by another person, by termination of work in the company, and, in the case of self-employed workers, by termination of the activity.

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How much should the contributions be?

In this Special Scheme, the contributions to be paid are determined by the contribution bases.

The contribution base is composed of the remuneration effectively received by the worker, with certain special rules for its calculation, depending on the Group the worker belongs to:

• Group I: Same conditions as the General Scheme 

• In Groups II and IIIl, the contributions for all situations protected under this Special Scheme for Sea Workers included within the second and third group, which is referred to in Article 19.5 of the Consolidated Text approved by Decree 2864/1974, of 30 August, shall be made on the basis of the remuneration which is annually determined by Order of the Ministry of Employment and Social Security, following the proposal of the Social Marine Institute based on the organisations representing the sector. This calculation will be made by province, fishing methods and occupational classification, on the basis of the average values of the remuneration received in the preceding year.

  Bases determined in this way shall be flat, without taking the minimum and maximum limits of the remaining activities into consideration. However, these bases may not be less than the minimum bases specified for the various occupational categories.

  The following correction coefficients are applied to the contribution base for common contingencies:

  • Group II A: 2/3.
  • Group II B: 1/2.
  • Group III: 1/3.

  The same correction coefficients specified for common contingencies are also applied to the contribution base for unemployment .

  The contribution base amounts can be checked in the Contribution Bases Appendix

  General requirements and conditions: the same as in the General Scheme of the Social Security

  Processing: Provincial Directorates and Local Offices of the ISM.

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Paying Contributions

The Maritime Welfare Institute is the entity that collaborates with the Social Security Treasury Office in performing collections within the maritime-fishing industry, especially for controlling contributions for purposes of the departures office by the competent authority.

In this respect, the subjects responsible for payment are:

- Employers are responsible for paying their own contributions and their workers'

- Self-employed workers are responsible for their own contributions

Documentation to be submitted:

• TC-1/16 Contribution Form for Groups I, II, and III (employees).
• TC-1/50 Contribution Slip for Group III self-employed workers.
• TC-2/5 List of named workers.
• TC-1/50 Special Agreements.

General conditions and requirements: same as in the General Scheme of the Social Security

Processing: Provincial Offices and Local Offices of the ISM.

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