Contenido principal

Aims

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.

Content

• 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.