Contribution

Contribution


Contribution payment is the responsibility of the signatory and is compulsory from the date on which the Special Agreement takes effect and as long as it remains in force.

Contribution bases


The contribution basis for special agreement will have a monthly character. In the event that it were necessary to take daily bases, the aforementioned base will be divided by thirty in all cases.

At the time of signing the special agreement, the interested party may choose any of the following monthly contribution bases:

a)The maximum contribution basis for common contingencies from the contribution group corresponding to the interested party's professional category or in the Regime in which he or she is affiliated on the date of cessation in the work which determines signing the special agreement, as long as he or she has contributed for this at least during twenty four months, whether consecutive or not, in the last five years.

At the discretion of the interested party who has chosen this option, this maximum base may be increased in each financial year following cessation in the work in the same percentage as the maximum base in the contribution group corresponding to his or her professional category increases for the purposes of making up the contribution basis of the special agreement referred to in this section.

b) The contribution basis that results from dividing by 12 the sum of the bases for common contingencies for which contributions have been made in respect of the worker applicant of the special agreement, during twelve consecutive months prior to that in which cessation became effective or the obligation to contribute terminated, and which are greater than the minimum base referred to in the following section c).

If a contribution period of less than twelve months is accredited, this base will be constituted by the result of multiplying by 30 the coefficient of dividing the sum of the contribution bases between the number of days for which contributions have been made.

c) The minimum contribution base in force on the date in which the special agreement takes effect, in the Special Social Security Regime for Self-employed Workers.

d) A contribution basis that is included in the bases determined in accordance with that established in sections a), b) and c) above.

Determining the payment to be paid in

In order to determine the payment to be paid in, the following regulations will be taken into consideration:

The total amount of the payment will be calculated by applying the prevailing single rate of contribution of a general nature, to the corresponding base.

The result obtained will be multiplied by the corresponding coefficients, according to the protective action provided by the Special Agreement, and the result will constitute the payment to be paid in.

Coefficients applicable for determining the payment


Agreements signed after 1st January 1998: 0.94

Agreements signed after 1st January 1998 and coverage of benefits for retirement, permanent disability, death and survival and social services: 0.77

Payment deadline


The payment will be paid in within the calendar month following that to which it refers, except when the Regime immediately prior to signing the agreement is the Special Regime of Self-employed Workers, in which case the payment will be paid in within the same month to which it refers.

The deposit will be made in the Contributor Financial Institution, via the contribution document “Payment Receipt for Contributions/Special Regimes/Special Systems and Special Agreements”.

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