Unless otherwise stipulated, only employers who are up to date with their Social Security payment obligations on the date they are granted may obtain reductions, bonuses or any other benefit in the Social Security bases, rates and contributions and for joint collection concepts.
Failure to pay Social Security contributions and joint collection contributions accrued after the contribution benefits have been obtained within the statutory period will only result in their automatic loss in respect of the contributions corresponding to periods not paid within that period, unless this is due to an error on the part of the Social Security Administration.
The contribution benefits applicable under this Special System are as follows:
- A 20% reduction in the employer's Social Security contribution for common contingencies due to registration for the scheme.
- Benefit of 45% on the employer's Social Security contribution for common contingencies, for hiring carers in large families (not cumulative with the 20% reduction for registration to the scheme). In any case, this rebate only applies to hiring one carer per family unit that is officially recognised as a large family.
- 80% rebate on the employer's contribution to the Unemployment contribution (effective as of 1 October, 2022).
- 80% rebate on Wage Guarantee Fund contributions (in force from 1 October 2022).
- 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for workers who have reached the age of 62 (in force as of 1 January 2022).
- Reductions in the company's Social Security contributions for hiring people with disabilities, in accordance with Law 43/2006, of 29 December and Royal Decree-Law 1/2023, of 10 January.
- 100% rebate on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts to replace female workers who are victims of gender violence, in accordance with Article 21, Section 3, of Organic Law 1/2004, of 28 December, on Comprehensive Protection Measures against Gender Violence.
- 100% discount on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts, to replace female workers who are victims of sexual violence and who have suspended their employment contract or exercised their right to geographical mobility or change of work centre, in accordance with article 38, section 3, of Organic Law 10/2022, of 6 September, on the comprehensive guarantee of sexual freedom.
- 100% rebate on the employer's total Social Security contributions for the formalisation of interim contracts signed with unemployed persons to replace workers whose employment contract has been suspended due to risk during pregnancy or risk during breastfeeding, birth and care of a child exercise of joint responsibility for the care of the infant, under the terms established in the Workers' Statute.
From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.
- 100% rebate on the employer's total Social Security contributions for workers replaced for the reasons mentioned in the previous paragraph. This rebate shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.
From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.
In the event that the hiring of a worker could simultaneously give rise to their inclusion in more than one of the cases for which there are contribution bonuses for the same contingencies, it will only be possible to benefit from them in respect of one of them, with the option corresponding to the employer at the time of the application for registration, or variation of data, of the worker.
As of 1 January 2023, only employers will be able to assume the aforementioned obligations, being able to access the contribution benefits applicable in this Special System as of that date.