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Contenido principal



The aims of this unit are:

  • To define the relationship between contributions and benefits.
  • To define who makes contributions and how and when they are made, and which risk situations are protected by which contributions.
  • To define the different concepts that make up the dynamics of contributions: contribution bases, common and occupational contingencies, contribution rates, payments, deductions, and payment periods.
  • To show the special contribution features of each scheme.


  • Contributions to the General Scheme and the Special Schemes of the Social Security
  • Contributions in the Social Security Special Schemes

We remind you that...

  • The Social Security is responsible for managing the public pension system.
  • The General Treasury of the Social Security (as the System´s general fund) is responsible for collecting contributions and managing all the System´s resources, among other duties.
  • It is a distribution system, as a reflection of inter-generational and inter-regional solidarity.
  • The basic and principal source of of funding for the public pension system are the employer and worker contributions.
  • Contribution to the Social Security is compulsory.
  • The obligation to pay contributions begins as soon as the employment activity commences.
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