For 2020, the provisions of Article 4.2 of Royal Decree-Law 28/2018, of 28 December, regarding the application of a 20 percent reduction to the business payment to the Social Security contribution for common contingencies in the Special System for Domestic Employees, are maintained as provided for in Article 7.3 of Royal Decree-Law 18/2019, of 27 December. Employers who have hired, under any type of contract, and have registered a domestic employee in this Special System from 1 January 2012, as long as the employee did not have active full-time contributor status in this Special System for the same employer, over the period from 2 August to 31 December 2011, will receive the reduction.
The above reduction in payments will be extended with a rebate up to 45 percent for large families, under the terms provided for in Articles 2 and 9 of Law 40/2003, of 18 November, on the protection of large families, provided that the two parents, or one parent in the case of single-parent families,, as defined in article 2(3), work as employees or self-employed workers outside the home or are unable to work.
For special category large families, it is unnecessary for both parents to work outside the home to apply this benefit.
In any case, the above rebate applies only to hiring one caregiver per family unit that is officially recognised as a large family.
Deductions from contributions in the form of reductions in Social Security contributions for which the employer is liable, or allowances in their own contributions, will not be applicable in cases in which domestic employees who provide services for less than 60 hours a month per employer are responsible for tallying, contributions and collection under the special system, in accordance with provisions set forth in the additional provision twenty-four of the General Social Security Act.