Y SEGURIDAD SOCIAL
Los empresarios y los trabajadores incluidos en el Régimen General que realicen su actividad por cuenta de aquellos.
The obligation to make contributions begins when work starts and does not end while the employment relationship between the employer and the worker continues. It also continues during temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity leave and trial periods for workers.
The obligation to make contributions ends when employment ends, provided that the worker's employment termination letter is filed within the following 3 calendar days.
If the worker's Social Security termination is presented after the 3 day deadline, the obligation to pay contributions continues until such time as the Social Security General Treasury receives notice of the end of employment, unless the interested parties can justify that this took place at an earlier date.
The amounts to be paid to Social Security, called payments, are calculated by applying the contribution percentage or rate for each protected contingency to the worker's contribution basis.
The contribution basis is the monthly remunerations the worker is entitled to, or receives if greater, plus the proportional part of extraordinary payments and other income received less often than once a month, or non-periodical income received over the year.
Contribution basis, minimum and maximum
The minimum and maximum contribution basis (monthly or daily) is established each year for the various contingencies and professional categories of workers (contribution groups). For 2017 see 'Contribution Bases'. The basis for work-related injury and occupational illness are also used to calculate the contribution for Unemployment, Wage Guarantee Fund and Vocational Training.
The contribution rate is the percentage applied to the contribution basis in order to calculate the Social Security payments. The contribution rate is divided between the employer and the employee, except for those corresponding to Work-Related Injury and Occupational Disease and Wage Guarantee Fund, which are exclusively to the account of the company. The contribution rates are established annually in the General State Budget Act. For 2017, the contribution rates for the protected contingencies are as follows:
|Work-related injuries and occupational diseases||Table of Premiums Additional Provision Four, Law 42/2006 of 28 December - P.G.E. 2007||Does not contribute|
|Full-time, fixed duration Contract||6.70||1.60||8.30|
|Part-time, fixed duration Contract||6.70||1.60||8.30|
|Wage Guarantee Fund||0.20||Does not contribute||0.20|
|Additional contribution for overtime||Overtime due to force majeure||12||2||14|
The employer is the person responsible for their own contribution payments and their workers, and therefore they will deduct the appropriate contributions from the salary of their workers at the time of payment.
Payments will be made the month after they are accrued.
The contribution documents for payment may be presented at any Financial Entity (Banks, Savings Banks, Credit Co-operatives or Rural Banks) authorised to act as a Collection Office.
Automatic data transfer (RED)
The Social Security Treasury General may authorise Electronic, computer or online submission of the information contained in the TC-2 payroll lists of workers. Reporting data using the above methods will determine compliance with the obligation to file contribution documents within the regulatory period.
Use of the RED system enables contributions to be paid using the electronic or direct debit methods of payment.
If the company chooses the electronic method of payment, the payment will be made at any financial institution that collaborates with Social Security with the receipt provided by the Social Security Treasury General via the RED System.
If only the direct debit method of payment is chosen, they will have to specify the account number they wish the payment to be drawn from, and do not need to attend the bank in person.
Effects of documentation presentation before deadline
The filing of the contribution documents within the regulatory period will have the following effects:
- The person responsible will be able to include in the settlement compensations for economic benefits, paid as delegated payments, for temporary disability during the same period covered by the settlement. If, apart from the presentation, the payment is also made within the regulatory period, the relevant deductions for reductions and/or discounts can be applied.
- It will prevent any charge for violations classified as serious in Article 22 of legislative RD 5/2000, of 4 August, which approved the consolidated text of the law on welfare penalties and sanctions, as well as any criminal liability that may arise.
Surcharges and late payment penalty:
Once the regulatory time period for payments to Social Security has ended without the payments having been made, and without prejudice to the special treatment given to instalment payments, the following surcharges will be levied:
- Presenting the contribution documents within the regulatory period:
- Surcharge of 20% of the debt, if paid after the period expires.
- Surcharge of 20% of the debt, if paid after the period expires.
Without presenting the contribution documents within the deadline:
Surcharge of 20% of the debt, if the payments owed are made before the end of the deadline established in the debt claim or settlement report.
Surcharge of 35% of the debt, if the payments owed are made after this deadline.
Late payment penalty:
The late payment penalty shall accrue from the day following the end of the regulatory payment period, although it will be payable fifteen calendar days after the court order notice or notification of the start of the deduction procedure, if the debt has not been paid.
Likewise, this penalty will also be payable when the debt amount has not been paid within the period set in rulings rejecting appeals presented against the debt claims or settlement reports, if the execution of these rulings should be suspended in the contentious-administrative appeal process.
The late payment penalty required will be the interest on the principal sum due, accrued from the end of the regulatory payment period, plus the interest accrued on the surcharge applicable at the time of payment, from the date on which it is demandable, according to the above paragraph.
The late payment penalty rate will be the legal interest on money in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For 2017, it is 3.75%.
- Contribution Bases for Common Contingencies
- Contribution Bases for Work-related Injury and Occupational Disease
- Part-time contribution. Common Contingencies
- Part-time contribution. Work-related Injuries and Occupational Diseases
- Contribution for trainee and training contracts
- Contributions for grant holders and researchers
- Contributions for training programmes and non-work-related injuries
- Commercial Representative Contribution
|Contribution Group||Occupational Classifications||Minimum Bases
|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|
|8||First and second degree skilled workers||27.52||125.04|
|9||Third degree skilled Workers and Specialists||27.52||125.04|
|11||Workers under 18 years of age, regardless of their occupational classification||27.52||125.04|
|Minimum Limit (euros/month)||Maximum Limit (euros/month)|
|Occupational Classifications||Hourly Minimum basis (euros)|
|1. Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute||6.95|
|2. Engineering Technicians, Experts and Qualified Assistants||5.76|
|3. Administrative and Workshop Managers||5.01|
|4. Unqualified Assistants||4.97|
|5. Administrative Officials||4.97|
|7. Administrative Assistants||4.97|
|8. First and second degree skilled workers||4.97|
|9. Third degree skilled Workers and Specialists||4.97|
|10. Unskilled workers over 18 years of age||4.97|
|11. Workers under 18 years of age, regardless of their occupational classification||4.97|
For 2017, the minimum contribution basis for occupational contingencies applicable to part-time contracts will be 4.97 euros/hour worked.
The Social Security contribution for trainee and training contracts will consist of a single monthly payment distributed as follows:
|For Common Contingencies||33.46 €||€6.67||€40.13|
|For Work-related Injury and Occupational Disease||TD: €2.57
|Wage Guarantee Fund||€2.54||€2.54|
(*) When unemployment contributions under training contracts are applicable, the contribution basis shall be the minimum basis for the contingencies of work-related injuries and occupational diseases for 2017 (825.60 euros), to which a rate of 7.05% will be applicable, distributed as follows: 5.50% payable by the company and 1.55% payable by the worker.
- These contributions shall also be applicable:
- To grant holders and researchers, included in the scope of application of Royal Decree 63/2006 of 27 January, approving the Statute on research personnel in training. For the first two years the contributions shall be made in accordance with the rules governing contributions for training contracts, with regard to contributions for common and occupational contingencies.
- To assimilated employees referred to in Royal Decree 1493/2011 of 24 October, which governs the terms and conditions for inclusion in the General Social Security Scheme for people participating in training programmes, implementing the provisions of the third additional provision of Law 27/2011 of 1 August, on the updating, adaptation and modernisation of the Social Security system, and people taking unpaid internships under the terms of the provisions of Royal Decree 1543/2011 of 31 October, which governs unpaid work experience in companies. There shall be no requirement to pay contributions for unemployment, the wage guarantee fund or occupational training.
Commercial Representative Contribution
Registrations of commercial representatives taking place from 1 September 2015 should be done in CCC with SCHEME 0111 and with the following data:
-SPECIAL EMPLOYMENT RELATIONSHIP: 0500
-CONTRIBUTION GROUP: 05
Notwithstanding the above, if special features of the contribution apply to the commercial representative which require other information for identification, the corresponding data should be communicated in each case in accordance with the general criteria applicable to other workers included in the General Scheme.
The maximum contribution basis for common contingencies from 1 January 2017 will be €3,751.20.