How much should the contributions be?

The contribution basis under this special scheme can be set by the worker at any level between the minimum and maximum bases of their returns bracket.

During the year 2025, the general table and the reduced table and the maximum and minimum bases applicable to the different brackets for net returns will be as follows:

However, there are the following particularities:

Self-employed workers with a change of base requested by 1 January 2025

The contribution basis for self-employed workers who on 31 December 2024 had requested a change to their contribution basis, with effect from 1 January 2025, will be the one requested, provided that it is in one of the sections of the general and reduced tables of the maximum and minimum bases, and complies with the provisions of Royal Decree-Law 13/2022 of 26 July establishing a new contribution system for self-employed workers and improves protection in the event of termination of activity.

Relatives of the self-employed worker and members of the company

The family members of the self-employed worker included in this special scheme under the provisions of Article 305.2.k) and the self-employed workers included in this special scheme under the provisions of Article 305.2.b) and e), as well as the self-employed workers referred to in Article 308.1.c), rule 5, all articles of the revised text of the General Social Security Law, may not choose a monthly contribution basis of less than 1,000 euros during 2025. For the application of this minimum Contribution Basis, it is sufficient to have been registered in this special scheme for 90 days in any of these cases.

Self-employed workers who on 31/12/ 2022 will pay contributions at a higher rate than that which would correspond to their returns and had not previous amended it

During 2025, they may maintain the same or a lower contribution basis, even if their income results in the application of a lower contribution basis than either of them.

Self-employed workers dedicated to street trade or door-to-door sales

Self-employed street vendors (CNAE 4781 Retail sale of foodstuffs, beverages and tobacco at stalls and markets; 4782 Retail sale of textiles, clothing and footwear at stalls and markets and 4789 Retail sale of other products at stalls and markets) may choose to pay contributions on a basis equivalent to 77% of the minimum basis for bracket 1 in the reduced table.

The provisions of this paragraph shall also apply to worker-members of worker cooperatives engaged in street trading who receive their income directly from buyers.

Worker-members of worker cooperatives engaged in street vending

The worker-members of worker cooperatives engaged in street vending who have been included in the Special Scheme for Self-Employed Workers in application of the provisions of Article 120.four.8 of Law 2/2008 of 23 December on the General State Budget for 2009, will be entitled, during 2025, to a reduction of 50% of the contribution for common contingencies resulting from applying the contribution rate in force in this special scheme to the provisional basis, provided that its amount is 960.60 euros or less. This reduction does not apply if a basis of more than 960.60 euros has been chosen.

Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the special scheme from 1 January 2009 will also be entitled to this reduction.

Pluri-activity

Self-employed workers who pay contributions under the pluri-activity scheme, and who do so during the year 2025, taking into account both the contributions made under this special scheme and the employer's contributions and those corresponding to the worker under the Social Security scheme corresponding to their employed activity, will be entitled to a return of 50% of the excess by which their contributions for common contingencies exceed the amount of 16,672.66 euros, with a ceiling of 50 percent of the contributions paid into this special scheme due to their contributions for common contingencies.

In such cases, the Social Security General Treasury will pay the corresponding return in each case, within a maximum period of four months from the standardisation provided for in Article 308.1.c) of the consolidated text of the General Law on Social Security, except when there are special circumstances in the contribution that prevent it from being made within that period or when it is necessary for the interested party to provide data, in which case the return will be made after that period.

Self-employed people engaged in an artistic activity

The monthly contribution basis referred to in Article 313 bis paragraph 1 of the revised text of the General Social Security Law, for artists included in the Special Scheme for Self-Employed Workers whose annual income is less than or equal to 3,000.00 euros, shall be 526.14 euros per month, pending approval of the General State Budget Law for 2025.

Application for Maximum Contribution Basis with effect from 1 January 2025

Workers included in the Special Scheme for Self-Employed Workers and/or in the Special Scheme for Seafarers who, on 1 January 2025, were paying contributions at the maximum basis of sections 11 and 12 of the general table for 2024, equivalent to 4,720.50 euros, may request, until 31 March 2025, any contribution basis between the basis at which they are paying contributions (4,720.50 euros) and the maximum basis of sections 11 and 12 of the general table for 2025, equivalent to 4,909.50 euros, with effect from 1 January 2025.

Groups excluded from the new contribution system for self-employed workers

• Members of the consecrated life of the Catholic Church

Members of institutes of the consecrated life of the Catholic Church, included in this special scheme by virtue of Royal Decree 3325/1981 of 29 December 1981, which incorporates religious aspects of the diocesan right of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, and Order TAS/820/2004 of 12 March 2004, which incorporates religious aspects of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, will not be subject to contributions based on returns from economic or professional activity.

In any case, they must choose their monthly Contribution Basis base at an amount equal to or higher than the minimum basis for bracket 3 in the reduced table of Contribution Bases.

The monthly Contribution Bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.

Nor will coverage of the contingency of Temporary Disability, the contingencies of work-related injury and occupational diseases, cessation of activity and vocational training be required.

The Type of Contribution applicable to the Contribution Basis for members of institutes in the consecrated life of the Catholic Church included in the Special Scheme for Self-Employed Workers or Freelancers will be 27.15%, of which 26.51% corresponds to the coverage of common contingencies, excluding Temporary Disability, and 0.64%, to professional contingencies corresponding to Permanent Disability and Death and Survival, with protection for cessation of activity not being covered, provided that these institutes have the authorisation of the Social Security to collaborate in managing the financial benefit of Temporary Disability.

• Worker-members of cooperatives that have an inter-cooperative system of social benefits, complementary to the public system.

Cooperative members included in the Special Social Security Scheme for Self-Employed Workers who have an inter-cooperative system of social benefits, complementary to the public system, will not be subject to the contribution based on the income obtained from their economic or professional activity in 2025, in accordance with the fourth additional provision of Royal Decree-Law 13/2022 of 26 July.

They must choose a monthly contribution basis of an amount equal to or higher than the minimum base of tranche 1 of the general table of contribution bases established for 2025. The monthly contribution bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.

Self-employed workers who are benefit recipients for the care of minors affected by cancer or another serious illness, referred to in Chapter X of Title II of the revised text of the General Social Security Act, shall be entitled, during the period of receipt of this benefit, to a credit of 75% of the payment for common contingencies resulting from applying to the average base that the worker had in the twelve months prior to the date on which this credit begins, the type of contribution for common contingencies in force at any given time, excluding that corresponding to temporary disability arising from common contingencies, in the Special Scheme for Self-Employed Workers.

In the event that the worker has been registered continuously in the Special Social Security Regime for Self-Employed Workers for less than twelve months, the average contribution basis will be calculated based on the last date of on which they were registered. This will be the result of multiplying the amount resulting from dividing the sum of the contribution basis by the number of days of registration during the period of continuous registration by 30.

For the purposes of calculating this credit, the average base referred to in this section shall be calculated with the provisional or definitive contribution bases existing at the time of the initial application of the rebate, without the amount of the rebate being subject to modification as a result of the regularisation of the provisional contribution bases referred to in article 308.1.c) of the consolidated text of the General Social Security Act.

1. Self-employed workers who, during the year 2023, are initially registered or have not been registered in the two immediately preceding years, counting from the effective date of registration, in the Special Social Security Scheme for Self-Employed Workers and who carry out all their activity in the provinces of Cuenca, Soria and Teruel, will benefit from a reduced payment for common and professional contingencies, during the first 36 calendar months immediately following the effective date of registration, consisting of a single monthly contribution of 80 euros, with the workers being exempt from paying contributions for termination of activity and for professional training.

Once the application of the reduced payment referred to in the previous paragraph has begun, the right to the benefit will be maintained until its maximum duration as long as the activity is maintained in the provinces of Cuenca, Soria or Teruel during the period of application. The reduced payment shall not apply during the periods in which the activity is not maintained in those provinces, and the right shall be deemed to have been used up during those periods.

2. Entitlement to the contribution reductions referred to in this provision shall cease when self-employed persons cease to be covered by the Special Social Security Scheme for Self-Employed Workers during any of the periods in which they are applicable.

3. The application of the reductions contemplated in this provision must be requested by workers at the time of their registration in the Special Social Security Scheme for Self-Employed Workers, and they may expressly waive their application, with effect from the first day of the month following that in which the corresponding waiver is communicated.

4. The application of the reduced payment will be carried out by the General Social Security Treasury in the settlement of contributions made through the simplified settlement system referred to in article 22.1 of the revised text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, based on the data communicated by the self-employed workers on the province where they carry out their activity.

Once the reduced payments have been applied, the State Labour and Social Security Inspectorate will carry out the control of the objective requirements for access and maintenance of their application.

5. The amounts of the economic benefits to which self-employed workers may be entitled during the period or periods in which they benefit from the reduced payment regulated in this provision shall be determined in accordance with the amount of the minimum base of the lower section of the general table of bases applicable during those periods, as referred to in rule 1 of Article 308.1.a) of the consolidated text of the General Social Security Act.

6. The reduced payment shall not be subject to adjustment, in accordance with the provisions of Article 308.1.c) of the consolidated text of the General Social Security Act.

7. The reductions in contributions provided for in this article shall not be applicable to family members of self-employed workers by blood or marriage up to the second degree inclusive and, where applicable, by adoption, who join the Special Social Security Scheme for Self-Employed Workers.

8. What is stated in this provision shall be applicable even if the beneficiaries of this measure, once their activity has commenced, employ contracted workers.

9. At the end of the maximum period of enjoying the contribution reductions contemplated in this provision, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.

10. The provisions of the previous paragraphs shall also apply, when they fulfil the requirements established therein, to members of capital companies and worker-owned companies and to worker-members of worker cooperatives who are included in the Special Social Security Scheme for the Self-Employed Workers.

11. The reductions in contributions established in this provision shall be incompatible with the benefits regulated in article 38.ter of Law 20/2007, of 11 July, on the Statute of Self-employed Workers.

12. The reductions in contributions provided for in this provision shall be financed from State contributions to the Social Security budgets intended to finance reductions in contributions.

Social Security contributions for self-employed workers registering for the first time or who have not been registered in the two immediately preceding years – counting from the effective registration date – in the Special Social Security Scheme for Self-Employed Workers, shall be made in the following manner:

1. In general, a reduced contribution for common and occupational contingencies will be applied from the date of registration and for the following twelve full calendar months, with workers being exempt from payments for cessation of activity and for professional training.

The annual amount of the reduced payment shall be established in the respective General State Budget Act and its distribution among the aforementioned contingencies shall be determined by regulation.

2. Once the period indicated in the previous paragraph has elapsed, a reduced payment may also be applied during the following twelve full calendar months for those self-employed workers whose net annual income, under the terms of Article 308.1.c) of the revised text of the General Social Security Act, is less than the annual minimum professional wage corresponding to this period.

Where this second period covers part of two calendar years, the economic performance requirement must be met in each of the two calendar years.

3. The application of the reductions referred to in this article must be requested by workers at the time of their registration in the Special Social Security Scheme for Self-Employed Workers and, in addition, where appropriate, before the start of the period referred to in paragraph 2.

For the period referred to in paragraph 2, the application shall be accompanied by a declaration that the expected net returns will be less than the minimum professional wage in force during the calendar years in which the reduced payment applies.

Self-employed workers enjoying these reductions contemplated in this article may expressly renounce their application with effect from the first day of the month following the month in which the corresponding renunciation is communicated.

4. Entitlement to the contribution reductions referred to in this Article shall cease when self-employed persons cease to be covered by the Special Social Security Scheme for Self-Employed Workers during any of the periods in which they are applicable.

The deregistration period in the Special Social Security Scheme for Self-Employed Workers, required in this article in order to be entitled to the payment reductions provided for in the event of resuming a self-employed activity, shall be three years when the self-employed workers had enjoyed these reductions in their previous period of registration in the aforementioned special scheme.

5. The amounts of the economic benefits to which self-employed workers may be entitled during the period or periods in which they benefit from the reduced payment regulated in this article shall be determined in accordance with the amount of the minimum base of the lower section of the general table of bases applicable during those periods, as referred to in rule 1 of Article 308.1.a) of the consolidated text of the General Social Security Act.

6. The reduced payment shall not be subject to adjustment, in accordance with the provisions of Article 308.1.c) of the consolidated text of the General Social Security Act, during the period provided for in paragraph 1.

During the period provided for in paragraph 2, the adjustment shall not be carried out if, in the year or years covered, the net economic returns of the self-employed workers were lower than the annual minimum professional wage in force in each of those years.

If in the year or years covered by the second period, the economic returns exceed the amount of the minimum professional wage in force in any of them, the reduced contribution in the year in which this circumstance arises will be subject to the corresponding adjustment. For this purpose, of the returns obtained during the year in which this amount is exceeded, the proportional part of such returns corresponding to the months affected by the reduction shall be taken into consideration for the reduction.

7. The provisions of this article shall be applicable even if the beneficiaries of the reductions, once their activity has commenced, employ workers employed by another person.

8. At the end of the maximum period of enjoying the contribution reductions contemplated in this article, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.

9. The provisions of the previous paragraphs shall also apply, when they meet the requirements established therein, to self-employed workers included in the first contribution group of the Special Social Security Scheme for Seafarers, as well as to members of capital companies, to members of worker-owned companies and worker-members of worker cooperatives who are included in the Special Social Security Scheme for Self-Employed Workers or in the Special Social Security Scheme for Seafarers, within the first contribution group.

10. When the self-employed workers referred to in this article have a degree of disability equal to or greater than 33 per cent, or are victims of gender violence or victims of terrorism, the periods of application of the reduced payment referred to in paragraphs 1 and 2 shall be, respectively, 24 full calendar months and 36 full calendar months.

11. The reductions in contributions provided for in this article shall not be applicable to family members of self-employed workers by blood or marriage up to the second degree inclusive and, where applicable, by adoption, who join the Special Social Security Scheme for Self-Employed Workers or, as self-employed workers, the first contribution group of the Special Social Security Scheme for Seafarers, nor to members of institutes of consecrated life of the Catholic Church included in the first of the said schemes.

12. The reductions in contributions provided for in this Article shall be financed from State contributions to the Social Security budgets intended to finance reductions in contributions.

Females workers included in the Special Social Security Regime for Self-Employed Workers or, as self-employed workers, in the first trading group of the Special Social Security Regime for Seafarers, who, having ceased their activity due to birth of a son or daughter, adoption, custody for the purposes of adoption, foster care and guardianship, in the legally established terms, they return to carry out an activity on their own within the two years immediately following the effective date of the cessation, they will have right to a bonus, during the twenty-four months immediately following the date of their return to work, of 80 percent of the quota for common contingencies resulting from applying to the average base that the workers had in the twelve months prior to the date on which who ceased their activity, the type of contribution for common contingencies in force at all times, excluding that corresponding to temporary disability derived from said contingencies.

In the event that the female worker has been registered continuously in the Special Social Security Regime for Self-Employed Workers for less than 12 months before the cessation of the activity, the average contribution basis will be calculated based on the last date of on which they were registered. This will be the result of multiplying the amount resulting from dividing the sum of the contribution basis by the number of days of registration during the period of continuous registration by 30.

For the purposes of calculating this credit, the average base referred to in this article shall be calculated with the provisional or definitive contribution bases existing at the time of the initial application of the rebate, without the amount of the rebate being subject to modification as a result of the regularisation of the provisional contribution bases referred to in article 308.1.c) of the consolidated text of the General Social Security Act.

Workers included in the Special Social Security Scheme for Self-Employed Workers or, as self-employed workers, in the first trading group of the Special Social Security Scheme for Seafarers, including worker-members or worker-members of cooperative societies included in those schemes, shall be entitled, during periods of leave due to birth, adoption, fostering for the purpose of adoption, fostering, risk during pregnancy or risk during breastfeeding, to a 100% credit on the payment for common contingencies resulting from applying the type of contribution for common contingencies in force at any time, excluding that corresponding to temporary disability arising from such contingencies, to the average basis that the worker had in the twelve months prior to the date on which this credit begins.

In the event that the worker has been registered continuously in the Special Social Security Regime for Self-Employed Workers for less than 12 months, the average contribution basis will be calculated based on the last date of on which they were registered. This will be the result of multiplying the amount resulting from dividing the sum of the contribution basis by the number of days of registration during the period of continuous registration by 30.

For the purposes of calculating this credit, the average base referred to in this article shall be calculated with the provisional or definitive contribution bases existing at the time of the initial application of the rebate, without the amount of the rebate being subject to modification as a result of the regularisation of the provisional contribution bases referred to in article 308.1.c) of the consolidated text of the General Social Security Act.

Persons who join the agricultural activity and are included in the Special Social Security Scheme for Self-Employed Workers through the Special System for Self-Employed Agricultural Workers, who are aged fifty or under at the time of joining and are spouses or descendants of the owner of the agricultural holding, provided that the latter is registered in the aforementioned scheme and included in that special system, shall be entitled to a rebate, during the five years following the date of registration, of 40 percent of the payment for common contingencies corresponding to the minimum contribution basis of section 1 of the general table of bases applicable in that special system, in accordance with the provisions of article 325 of the revised text of the General Social Security Act.

The credit regulated in this article, provided the conditions indicated therein are met, shall also apply to the spouse of the owner of an agricultural enterprise who becomes an owner under the shared ownership scheme, unless they have already had the credit applied, in accordance with the provisions of section 1, in which case they will continue to receive this until its extinction.

Workers included in the Special Scheme for Self-Employed Workers engaged in activities included in the sectors of agriculture, fishing and aquaculture; industry, except energy and water; commerce; tourism; hotels and catering and other services, except fixed-wing air transport, building construction; financial and insurance activities, and real estate activities, who reside and carry out their activity in the cities of Ceuta and Melilla, shall be entitled to a 50% rebate on the contribution for common contingencies corresponding to the provisional or definitive contribution basis applicable in accordance with the provisions of Article 308.1 of the revised text of the General Social Security Act.

Spouses, common-law partner and family members of self-employed workers through consanguinity or affinity up to the second degree inclusive and, where appropriate, by adoption, who are incorporated into the Special Social Security Regime for Self-Employed Workers or, as self-employed workers, in the Special Regime for Seafarers, provided they have not been registered in Social Security in the five years prior, and collaborate by performing work in the activity concerned, will be entitled to a credit, during the twenty-four months following the effective date of registration, equivalent to 50 percent during the first eighteen months and 25 percent during the following six months, of the payment for common contingencies corresponding to the minimum contribution base of section 1 of the general table of bases, in accordance with the provisions of rule 1 of article 308.1.a) of the consolidated text of the General Social Security Act.

For the purposes of the provisions of the previous paragraph, a domestic partnership shall be considered to be that constituted, with an relationship of affectivity similar to that of marriage, by those who, not being prevented from marrying, do not have a marital relationship with another person and prove, by means of the corresponding census registration certificate, a stable and notable cohabitation with an uninterrupted duration of no less than five years. The existence of a domestic partnership is proved using a registration certificate from any of the specific registries in the Autonomous Communities or Town Councils in the place of residence or using a public record stating the existence of said marriage.

1. Workers included in the Special Social Security Regime for Self-Employed Workers shall be entitled, for a period of up to twelve months, to a credit of 100 percent of the payment for common contingencies that results from applying to the base average that the worker had in the twelve months prior to the date on which this measure is taken advantage of, the type of contribution for common contingencies in force at all times, excluding that corresponding to temporary disability derived from common contingencies, in the aforementioned Special Regime, in the following cases:

• Due to caring for dependent minors under twelve years of age.

• Due to having a family member by blood or affinity to the second degree in their care, in a situation of dependency, duly accredited.

• Due to having a family member by blood or affinity to the second degree in their care, with cerebral palsy, mental illness or intellectual disability with a recognised degree of disability of 33% or over, or a physical or sensory disability with a recognised degree of disability of 65% or over, when the disability is properly accredited, provided that this family member does not perform any paid work.

If the worker has been registered continuously in the Special Social Security Scheme for Self-Employed or Self-Employed Workers for less than 12 months, the average contribution basis will be calculated from the last date of registration, the result of multiplying by 30 the amount resulting from dividing the sum of the contribution bases of the last period of continuous registration by the number of days of registration corresponding to that period.

For the purposes of calculating this credit, the average base referred to in this section shall be calculated with the provisional or definitive contribution bases existing at the time of the initial application of the rebate, without the amount of the rebate being subject to modification as a result of the regularisation of the provisional contribution bases referred to in article 308.1.c) of the consolidated text of the General Social Security Act.

2. The application of the credit cited in the previous section shall be conditional on continued registration in the Special Social Security Scheme for Self-employed Workers and the hiring of an employee, full or part time, who must be remain throughout the period of time that the credit is applied. In any case, the duration of the contract must be at least 3 months from the date that the credit is first applied.

When the employment relationship is terminated, even during the initial period of 3 months, the self-employed worker may benefit from the credit if another worker is hired within a maximum period of 30 days.

The part-time contract may not include a working day that is less than 50% of the day of a comparable full-time worker. If the contract is part-time, the credit provided for in section 1 of this article shall be for 50 per cent.

3. In the event of a breach of the provisions of the preceding section, the self-employed worker is obliged to refund the amount of the applied credit.

There shall be no refund of the credit in the event that the termination is caused by objective reasons or disciplinary dismissal when one or the other is declared or recognised as appropriate, or in cases of termination caused by resignation, death, retirement or total permanent disability, absolute or severe disability of the employee or by resolution during the trial period.

When a return is appropriate, it will be restricted to the portion of the credit applied that was linked to the contract whose termination occurred in cases other than those referred to in the preceding paragraph.

In the event that the worker does not continue to be employed for at least 3 months from the date that the credit was applied, the self-employed worker must refund the amount of the credit applied unless, as provided in the previous section, someone else is hired within 30 days.

If the child that was the cause of the credit provided for in this article reaches the age of twelve prior to the end of the credit's application period, the credit may be maintained for up to the given maximum period of 12 months, provided that the other conditions are met.

In any case, the self-employed worker benefiting from the credit provided for in this article must be registered in Social Security during the six months following the credit application's expiry. Otherwise, the self-employed worker is obliged to return the amount of the applied credit.

4. Only self-employed workers who do not have contracted employees on the date of the credit's application and during the twelve months prior to it are entitled to the credit. The above provisions will not be considered for workers hired through interim contracts to replace the self-employed worker during periods of leave for maternity, paternity, adoption or foster care (pre-adoptive, permanent or simple), risk during pregnancy or risk during breastfeeding.

5. The beneficiaries of the credit will be entitled to its application one time for each one of the causing subjects referred to in section 1, provided the other requirements of this article are fulfilled.

6. The measure provided for in this article shall be compatible with the rest of the incentives for contracting an employee, according to current regulations.

7. In matters not expressly specified, contracts signed under the provisions of this article shall be governed by the provisions of article 15.1.c) of the Statute of Workers and its implementing regulations.

8. The provisions of the previous paragraphs shall also apply to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Seafarers when they meet the requirements established therein.

Self-employed workers may change their contribution basis up to six times a year, with the following effects:

• 1 March, if the application is made between 1 January and the last calendar day of February.
• 1 May, if the application is made between 1 March and 30 April.
• 1 July, if the application is made between 1 May and 30 June.
• 1 September, if the application is made between 1 July and 31 August.
• 1 November, if the application is made between 1 September and 31 October.
  
• 1 January of the following year, if the application is made between 1 November and 31 December.
  

For common contingencies, 28.30 per cent. When, in accordance with the provisions of Article 315 of the revised text of the General Social Security Act, temporary disability is covered by another Social Security scheme and the self-employed worker does not choose to voluntarily avail themself of this benefit, a reduction will be applied to the payment that would be payable in accordance with the rate for common contingencies equivalent to multiplying the reduction coefficient of 0.055 by the said payment.

For occupational contingencies:

From 1 January 2025, 1.30 per cent, of which 0.66 per cent corresponds to the contingency of temporary disability and 0.64 per cent to those of permanent disability and death and survival.

Workers included in this special regime who are not covered by the protection provided for contingencies arising from work-related injuries and occupational diseases, will make an additional contribution of 0.10 per cent – applied to the chosen contribution basis – to finance the benefits provided for in chapters VIII and IX of title II of the revised text of the General Law of Social Security.

For the intergenerational equity mechanism, the rate of 0.8 per cent will be applied to the contribution basis for common contingencies.

The amounts to be paid to Social Security, called payments, are calculated applying the rate to the contribution basis.