Contribution Rates

2017 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/106/2017, of 09/02 (BOE of 11/02)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Illness (4) (4)
Other Contributions
Unemployment (5)
Fogasa0.20 0.20
Occupational Training. 0.60 0.10 0.70

 

2016 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/70/2016, of 29/01 (BOE of 30/01)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Illness (4) (4)
Other Contributions
Unemployment (6)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70

2015 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/86/2015, of 30/01 (BOE of 31/01) 
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Illness (4) (4)
Other Contributions
Unemployment (6)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70

2014 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/106/2014 of 31/01 (BOE of 01/02)

Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Illness (4) (4)
Other Contributions
Unemployment (6)
Fogasa0.20 0.20
Occupational Training. 0.60 0.10 0.70


2013 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/56/2013 of 28/01 (BOE of 29)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Illness (3) (3)
Other Contributions
Unemployment (5)
Fogasa0.20 0.20
Occupational Training. 0.60 0.10 0.70

 

(1) From 1 January 1998, the additional contribution for overtime will be at the reduced rate of 14%, exclusively for overtime worked due to force majeure, with the regular rate being applied to overtime worked under non-force majeure conditions.

(2) Table of premiums approved by the Fourth Additional Provision of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the Eighth Final Provision of Law 26/2009 of 23 December, on the General State Budget for 2010.

(3) Table of premiums approved by additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by final provision seventeen of Law 17/2012 of 27 December on the 2013 General State Budget.

(4) Table of premiums approved by 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 48/2015 of 29 October, on the 2016 General State Budget.

(5) Unemployment years 2010, 2011, 2012 and 2013.

(6) Unemployment years 2014, 2015, 2016 and 2017.

 

Types of Unemployment 2010, 2011, 2012 and 2013 (5)
Company Worker Total
General 5.50% 1.55% 7.05%
Full-time, fixed-term contract 6.70% 1.60% 8.30%
Part-time, fixed-term Contract 7.70% 1.60% 9.30%

 

Types of Unemployment 2014, 2015, 2016 and 2017 (6)
Company Worker Total
General 5.50% 1.55% 7.05%
Full-time, fixed-term contract 6.70% 1.60% 8.30%
Part-time, fixed-term Contract 6.70% 1.60% 8.30%
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