Contribution Subjects and Concepts
In this section we will state WHO has to contribute, and HOW and WHEN, and WHICH risk situations are protected by the corresponding contribution. Risk situations derived from common diseases and non-work-related injuries (common contingencies) and risk situations derived from work-related injuries and occupational disease (professional contingencies).
All workers who, depending on their activities, are included in the field of application of the Social Security General Scheme are obliged to contribute, through payment of the contributions corresponding to the worker and their employer. All individual and group pacts for which one of the individuals required to make contributions takes on the responsibility of fully or partially making the payment or part payment for the other Shall be deemed void.
Employers shall deduct from their workers the contribution corresponding to each of them (worker's contribution) when paying them their remuneration (if not done at that moment it cannot be done retroactively), and are exclusively obliged to pay in the full amount of the contributions (worker's and employer's contributions). That is, the individual responsible for the payment or compliance with the obligation to make contributions is the employer, who must pay in the full amount of his or her own contributions plus those of the workers. Employers that, having deducted the corresponding contributions from their workers, do not pay them in on time will be liable before them and before the Management Entities affected, without detriment to the appropriate penal and administrative liabilities.
The risk situations protected by the contributions are:
- COMMON CONTINGENCIES; funded by both employers and workers to cover situations of need that may be derived from: Temporary incapacity for work due to a common illness or non-work-related injury, benefits for retirement, disability and death and survival (benefits for widowhood, orphanhood, death grant, pension and subsidy for family members) due to a common illness or non-work-related injury, family protection, pharmaceutical benefits, health care and situations of maternity, paternity, risk during pregnancy and during breastfeeding.
- OCCUPATIONAL CONTINGENCIES; with the aim providing cover for situations of need derived from work-related injuries and occupational diseases. The full contribution is exclusively paid by employers. This contributions includes the payment of two premiums, one for the situation of temporary incapacity for work and other for disability, death and survival (benefit for widowhood, orphanhood, death grant, pension and subsidy for family members).
- OVERTIME; the remuneration received by workers for overtime, regardless of their contributions regarding contingencies due to work-related injuries and occupational disease, unemployment, wage guarantee fund and occupational training (not taken into account for the contribution base for common contingencies), shall be subject to an additional contribution, intended to increase the general resources of the Social Security System. This additional contribution is made up of two parts: employer and worker
- Together with the Social Security payments themselves, "other contributions" for special concepts are collected:
- a) Unemployment; for coverage for this risk. The employer and the worker will be required to pay this.
- b) Wage Guarantee Fund (FOGASA); this is a body that guarantees workers receive their wages, redundancy or termination pay, pending payment due to insolvency, suspension of payments, bankruptcy or meetings of creditors of the employer, thus benefitting any worker with a work contract. This payment is exclusively paid by the employer.
- c) Occupational Training; the employer and worker contributions collected for this concept are dedicated to professional training, retraining, requalification and reclassification.