Special System for Self-Employed Agricultural Workers

YEAR 2017 - ORDER ESS/106/2017, 09/02 (BOE of 11/02). Effective 01/01/2017
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/month
Maximum Bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,152.90 3,751.20
2 Engineering Technicians, Experts and Qualified Assistants 956.10 3,751.20
3 Administrative and Workshop Managers 831.60 3,751.20
4 Unqualified Assistants 825.60 3,751.20
5Administrative Officials 825.60 3,751.20
6 Subordinates 825.60 3,751.20
7 Administrative Assistants 825.60 3,751.20
8 First and second degree skilled workers 825.60 3,751.20
9 Third degree skilled Workers and Specialists 825.60 3,751.20
10 Unskilled Labourers 825.60 3,751.20
11 Workers under 18 years of age 825.60 3,751.20

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 50.13 163.10
2 Engineering Technicians, Experts and Qualified Assistants 41.57 163.10
3 Administrative and Workshop Managers 36.16 163.10
4 Unqualified Assistants 35.90 163.10
5Administrative Officials 35.90 163.10
6 Subordinates 35.90 163.10
7 Administrative Assistants 35.90 163.10
8 First and second degree skilled workers 35.90 163.10
9 Third degree skilled Workers and Specialists 35.90 163.10
10 Unskilled Labourers 35.90 163.10
11 Workers under 18 years of age 35.90 163.10

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 26/2009 of 23 December, on the General State Budget for 2010.
1 23.60 4.7 28.30
2 to 11 18.20 4.7 22.90

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,751.20 euros/month or 163.10 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2ª of the Contribution Order for 2017 will be applicable.

1 8.10 15.50

2 to 11

6.97 11.23 (1) (2)

The allowances provided for in Article 4.1 of Law 43/2006, of 29 December, on Increasing Growth and Employment (workers aged 60 or over with 5 years service in the company), and the reductions provided for in additional provision four of Law 39/2010, of 22 December, on the General State Budget for 2011 (workers aged 59 with 4 years service in the company), will be calculated based on the amounts resulting from applying the effective contribution rate reduced by 6.2% to the corresponding contribution basis.


UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2017, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

 

COMPANY WORKERS TOTAL
FOGASA 0.10 0.10

COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75

 

NON-WORKING PERIODS
BASE TYPE (%)
825.60 euros/month 11.50
 
 
 
 
YEAR 2016 - ORDER ESS/70/2016, 29/01 (BOE of 30/01). Effective 01/01/2016
 
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/month
Maximum Bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,067.40 3,642.00
2 Engineering Technicians, Experts and Qualified Assistants 885.30 3,642.00
3 Administrative and Workshop Managers 770.10 3,642.00
4 Unqualified Assistants 764.40 3,642.00
5Administrative Officials 764.40 3,642.00
6 Subordinates 764.40 3,642.00
7 Administrative Assistants 764.40 3,642.00
8 First and second degree skilled workers 764.40 3,642.00
9 Third degree skilled Workers and Specialists 764.40 3,642.00
10 Unskilled Labourers 764.40 3,642.00
11 Workers under 18 years of age 764.40 3,642.00

 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED

Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 46.41 158.35
2 Engineering Technicians, Experts and Qualified Assistants 38.49 158.35
3 Administrative and Workshop Managers 33.48 158.35
4 Unqualified Assistants 33.23 158.35
5Administrative Officials 33.23 158.35
6 Subordinates 33.23 158.35
7 Administrative Assistants 33.23 158.35
8 First and second degree skilled workers 33.23 158.35
9 Third degree skilled Workers and Specialists 33.23 158.35
10 Unskilled Labourers 33.23 158.35
11 Workers under 18 years of age 33.23 158.35
 

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of premiums in additional provision four of Law 42/2006 of 28 December, as amended by final provision eight of Law 48/2015 of 29 October, of the 2016 GSB, exclusively payable by the employer 
1 23.60 4.70 28.30
2 to 11 17.75 4.70 22.45

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,642.30 euros/month or 158.35 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2 of the Contribution Order for 2016 will be applicable.

1 8.10 15.50

2 to 11

6.83 10.92 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 70.51 euros per month or 3.07 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2016, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

 

COMPANY WORKERS TOTAL
FOGASA 0.10 0.10

COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme will be applicable, relating to days under contract where services could not be provided in one of the indicated situations.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits these periods will be considered as contribution periods for the purposes of retirement, permanent disability, or death and survival benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASE TYPE (%)
 764.40 euros/month 11.50

 
 
 
YEAR 2015 - ORDER ESS/86/2015, of 30/01 (BOE of 31/01 ) - Effective 01/01/2015
 
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/month
Maximum Bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1056.90 3,063.30
2 Engineering Technicians, Experts and Qualified Assistants 876.60 3,063.30
3 Administrative and Workshop Managers 762.60 3,063.30
4 Unqualified Assistants 756.60 3,063.30
5Administrative Officials 756.60 3,063.30
6 Subordinates 756.60 3,063.30
7 Administrative Assistants 756.60 3,063.30
8 First and second degree skilled workers 756.60 3,063.30
9 Third degree skilled Workers and Specialists 756.60 3,063.30
10 Unskilled Labourers 756.60 3,063.30
11 Workers under 18 years of age 756.60 3,063.30

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED

Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 45.95 133.19
2 Engineering Technicians, Experts and Qualified Assistants 38.11 133.19
3 Administrative and Workshop Managers 33.16 133.19
4 Unqualified Assistants 32.90 133.19
5Administrative Officials 32.90 133.19
6 Subordinates 32.90 133.19
7 Administrative Assistants 32.90 133.19
8 First and second degree skilled workers 32.90 133.19
9 Third degree skilled Workers and Specialists 32.90 133.19
10 Unskilled Labourers 32.90 133.19
11 Workers under 18 years of age 32.90 133.19
 

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Rates of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the final provision nineteen of Law 22/2013 of 23 December, on the General State Budget for 2014.
1 23.60 4.70 28.30
2 to 11 17.30 4.70 22.00

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,063.30 euros/month or 133.19 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2 of the Contribution Order for 2015 will be applicable.

1 8.10 15.50

2 to 11

6.68 10.62 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 66.11 euros per month or 2.83 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2015, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

 

COMPANY WORKERS TOTAL
FOGASA 0.10 0.10

COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASE TYPE (%)
756.60 euros/month 11.50

 

YEAR 2014 - ORDER ESS/106/2014, of 31 January 2014 ( BOE of 1 February) - Effective 01/01/2014

MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/month
Maximum Bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,051.50 2,595.60
2 Engineering Technicians, Experts and Qualified Assistants 872.10 2,595.60
3 Administrative and Workshop Managers 758.70 2,595.60
4 Unqualified Assistants 753.00 2,595.60
5Administrative Officials 753.00 2,595.60
6 Subordinates 753.00 2,595.60
7 Administrative Assistants 753.00 2,595.60
8 First and second degree skilled workers 753.00 2,595.60
9 Third degree skilled Workers and Specialists 753.00 2,595.60
10 Unskilled Labourers 753.00 2,595.60
11 Workers under 18 years of age 753.00 2,595.60

 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY

Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 45.72 112.85
2 Engineering Technicians, Experts and Qualified Assistants 37.92 112.85
3 Administrative and Workshop Managers 32.99 112.85
4 Unqualified Assistants 32.74 112.85
5Administrative Officials 32.74 112.85
6 Subordinates 32.74 112.85
7 Administrative Assistants 32.74 112.85
8 First and second degree skilled workers 32.74 112.85
9 Third degree skilled Workers and Specialists 32.74 112.85
10 Unskilled Labourers 32.74 112.85
11 Workers under 18 years of age 32.74 112.85

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Rates of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the final provision nineteen of Law 22/2013 of 23 December, on the General State Budget for 2014.
1 23.60 4.7 28.30
2 to 11 16.85 4.7 21.55

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 2,595.30 euros/month or 112.85 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2 of the Contribution Order for 2014 will be applicable.

1 8.10 15.50

2 to 11

6.50 10.35 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 60.25 euros per month or 2.62 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2014, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

 

COMPANY WORKERS TOTAL
FOGASA 0.10 0.10

COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASE TYPE (%)
753.00 euros/month 11.50

 
 
 
 
YEAR 2013 - ORDER ESS/56/2013, of 28 of January 2013 (BOE of 29 January) - Effective 01/01/2013

MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum Bases
euros/month
Maximum Bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,051.50 2,161.50
2 Engineering Technicians, Experts and Qualified Assistants 872.10 2,161.50
3 Administrative and Workshop Managers 758.70 2,161.50
4 Unqualified Assistants 753.00 2,161.50
5Administrative Officials 753.00 2,161.50
6 Subordinates 753.00 2,161.50
7 Administrative Assistants 753.00 2,161.50
8 First and second degree skilled workers 753.00 2,161.50
9 Third degree skilled Workers and Specialists 753.00 2,161.50
10 Unskilled Labourers 753.00 2,161.50
11 Workers under 18 years of age 753.00 2,161.50

 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY

Contribution Group Occupational Classifications Minimum Bases
euros/day
Maximum Bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 45.72 93.98
2 Engineering Technicians, Experts and Qualified Assistants 37.92 93.98
3 Administrative and Workshop Managers 32.99 93.98
4 Unqualified Assistants 32.74 93.98
5Administrative Officials 32.74 93.98
6 Subordinates 32.74 93.98
7 Administrative Assistants 32.74 93.98
8 First and second degree skilled workers 32.74 93.98
9 Third degree skilled Workers and Specialists 32.74 93.98
10 Unskilled Labourers 32.74 93.98
11 Workers under 18 years of age 32.74 93.98
 

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Rates of Premiums in the fourth additional provision of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the seventeenth final provision of Law 17/2012 of 27 December, on the 2013 General State Budget.
1 23.60 4.7 28.30
2 to 11 16.40 4.7 21.10

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 2,161.50 euros/month or 93.98 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2 of the Contribution Order for 2013 will be applicable.

1 8.10 15.50

2 to 11

6.33 10.07 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 55.20 euros per month or 2.40 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2013, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

 

COMPANY WORKERS TOTAL
FOGASA 0.10 0.10

COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASE TYPE (%)
753.00 euros/month 11.50

 
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