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Composition of the Contribution Base

The General Social Security Law establishes: "The contribution base for all contingencies and situations covered by the protective action of the General Scheme, including the work-related injuries and occupational disease, will be constituted by the complete remuneration, regardless of its form or name, that the worker has the right to perceive monthly, or the remuneration actually received indeed should this be higher, because of the work performed as an employee". "The payments paid less often than monthly (extra payments among others) will be calculated on a pro rata basis throughout the 12 months of the year.

Two circumstances must be taken into account:  

  • The establishment of minimum and maximum limits to the contribution bases.
  • And the complete or partial exclusion of some salary payments, either because they cover non-salary concepts (indemnities for transfers, suspensions, dismissals and resignations, payments for marriage, death indemnities or voluntary contributions to the benefits provided by Social Security) which are excluded from the contribution base, or because these salary payments compensate costs related to the work (food allowances, wear on work tools, clothing, cash loss, distance and urban transport allowances, transport expenses, etc.) that will be subject to the Personal Income Tax Regulation, so the excess over the limits established therein shall be counted as part of the contribution base, thus excluding a predetermined amount.
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