Special System for Self-Employed Agricultural Workers

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Languages available: Castellano

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Languages available: Castellano

General Information

As a result of Law 28/2011 of 22 September (BOE of the 23rd), employed workers who are included in the Special Agricultural Scheme on 31 December 2011 and the employers to whom they provide their services shall be integrated into the General Scheme of the Social Security from 1 January 2012 -the date that said law comes into force- through the creation of a special system.

Employed workers who carry out agricultural, forestry or livestock work or who are supplementary to or assist in these tasks, on farms, as well as the employers to whom they provide their services, shall also be included in the General Scheme of the Social Security.

Contributions for employed agricultural workers and the employers to whom they provide their services shall be governed by the current regulations in the General Scheme of the Social Security, with the following particular conditions:

For the purposes of Social Security contributions in the Special System for Employed Agricultural Workers, a distinction shall be made between working and non-working periods.

Responsibility for Contributions

With regard to responsibility for paying in contributions for employed agricultural workers, there are the following particular conditions:

a) During working periods, the employer is responsible for fulfilling the requirement to pay contributions, having to pay all of the employer and worker contributions, and reporting the actual days worked by workers during the regulation period.

To this end, the employer shall deduct the appropriate contributions from each of their workers when paying their wages.

If the employer does not make the deductions at that time, they cannot make them later and will be solely responsible for paying in all of the contributions.

During these periods, the employer is solely responsible for paying in contributions for occupational contingencies.

b) During non-working periods, the worker is responsible for fulfilling the requirement to pay contributions and making the relevant payments.

c) During periods of temporary disability, risk during pregnancy and risk during breastfeeding, as well as maternity and paternity during working periods, the employer is only responsible for paying the employer contributions.

The worker contributions shall be paid by the organisation that is making the direct payment of the benefits for the specified situations.

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