Special Scheme for Sea Workers (REM)
There are three contribution groups: For the purposes of contributions, the workers covered by this special regime are divided into three groups, depending on the gross register tonnage (GRT) of the ships on which they provide their services. The first group includes employed workers remunerated with a salary and workers remunerated through a share system that provide their service on ships with a GRT of more than 150, in other words, all Merchant Navy workers and the big fishing companies. The second group includes employed workers remunerated through a share system that provide their services on fishing boats of more than 10 GRT and up to 50 GRT (Group II-A) and on ships of more than 50 GRT and up to 150 GRT (Group II-B). And, finally, the third group covers employed workers remunerated through a share system that provide their service on boats of up to 10 GRT and self-employed workers.
Correction Coefficients For the second and third groups a correction coefficient shall be applied to their contribution base for common contingencies and unemployment, so the contribution to pay is lower. These correction coefficients are 2/3 for Group II A, 1/2 for Group II B and 1/3 for Group III. Nevertheless, for the calculation of Social Security benefits the total base will be taken into consideration, without the application of the correction coefficients.
Single Contribution Bases: All contribution bases of workers included in Groups II and III are single and are determined annually depending on the province, fishing method and occupational classifications, based on the average values of compensation received in the previous year. However, these single bases may not be less than the minimum bases specified for the various occupational classifications.