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The monthly contribution base may be selected (with certain limitations) by the worker within a scale set by the General State Budgets Act, between minimum and maximum bases that coincide with the maximum limit of the contribution base in the General Scheme. This base can be modified if the worker wishes, selecting another within the minimum and maximum limits applicable in each financial year, provided that it is requested at the Central Treasury for Social Security. Nevertheless self-employed workers aged 50 or over have a lower maximum contribution to avoid a drastic increase in the contribution basis in the years that comprise the regulating base for the purposes of the retirement pension.

The general contribution rate applicable to the contribution base selected by the worker is fixed annually. Nevertheless, when the interested party is not covered for temporary disability protection (compulsory contingency except in cases where the worker is already registered in another Scheme of the Social Security System that has this cover), the contribution rate will vary. All contingencies for work-related injuries and occupational diseases are contemplated as a voluntary improvement for which only workers in the RETA that have chosen the financial benefit for temporary disability can opt, and the premium rates established for this Scheme will be applied to the contribution base. Workers who have not opted for coverage of the contingencies of work-related injuries and occupational diseases will make an additional contribution onto the chosen contribution base, in order to pay for the benefits of risk during pregnancy and risk during breastfeeding in the case of workers included in the Special System for Self-employed Agricultural Workers.

To benefit some groups when undertaking a professional activity, whether due to youth (up to 30 years or 35 for women) or reincorporation after maternity leave, disability, and in general, in specific economic activities and geographical areas or for having reached 65 years of age and continuing to work, contribution benefits are established (bonuses, reductions and payment exemptions). 

In this Special Scheme the quotas must be paid for complete monthly periods that coincide with calendar months, and the amount is paid in the month to which they correspond.

Since 6 November 2010, this Special Scheme has the benefit “cessation of trading” for those covered for professional contingencies and who cease the activity they were carrying out. The monetary benefit and its duration depend on the periods of contributions made.