Calculating the Contribution Base for Occupational Contingencies
The contribution base for these contingencies is calculated in the same way as for common contingencies, although the amounts paid in concept of overtime are added. The Ministerial Order on contributions indicates that "To determine the contribution base corresponding to each month for the contingencies of work-related injuries and occupational diseases, the regulations a) and b) in the previous section (Contribution base for common contingencies) shall be applied with the inclusion of the amounts received for the overtime. The resulting amount cannot be greater than the maximum limit nor lower than the corresponding minimum limit, regardless of the number of hours worked daily, except in cases in which the legal regulations establish otherwise (eg. part-time contracts).
Maximum and minimum bases
The maximum limit of this contribution base shall be fixed every year. The minimum limit shall be equivalent to the minimum professional wage valid at any time, increased by the prorating of the due benefits that are greater than the monthly prorating received by the worker. This may not be lower than an amount set annually.
For the contingencies of work-related injuries and occupational diseases the percentages of the premium rates established in the current legislation shall be applied. The contribution rate applicable shall be that corresponding to the main economic activity performed by the company, according to the National Classification of Economic Activities, and the codes that in the same se it contains regarding every activity.
The amount due for work-related injury or occupational illness premiums may be reduced for companies which use effective means of prevention, and increased for companies which do not comply with their obligations regarding safety and hygiene in the workplace, for cases and under the conditions specified by the Ministry of Employment and Social Affairs.