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| 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 |
| 5 | Administrative 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 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 |
| 5 | Administrative 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 |
| 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 | |
| GROUP | PERCENTAGE POINTS | EFFECTIVE RATE % |
(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 |
| 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 | |
| BASE | TYPE (%) |
|---|---|
| 825.60 euros/month | 11.50 |
| 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 |
| 5 | Administrative 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 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 |
| 5 | Administrative 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 |
| 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 | |
| GROUP | PERCENTAGE POINTS | EFFECTIVE RATE % |
(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 |
| 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 | |
| BASE | TYPE (%) |
|---|---|
| 764.40 euros/month | 11.50 |
| 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 |
| 5 | Administrative 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 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 |
| 5 | Administrative 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 |
| 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 | |
| GROUP | PERCENTAGE POINTS | EFFECTIVE RATE % |
(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 |
| 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 | |
| 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
| 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 |
| 5 | Administrative 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 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 |
| 5 | Administrative 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 |
| 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 | |
| GROUP | PERCENTAGE POINTS | EFFECTIVE RATE % |
(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 |
| 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 | |
| BASE | TYPE (%) |
|---|---|
| 753.00 euros/month | 11.50 |
| 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 |
| 5 | Administrative 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 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 |
| 5 | Administrative 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 |
| 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 | |
| GROUP | PERCENTAGE POINTS | EFFECTIVE RATE % |
(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 |
| 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 | |
| BASE | TYPE (%) |
|---|---|
| 753.00 euros/month | 11.50 |
