Contribution base for common contingencies
Once the concepts for contribution purposes have been fixed, with the exception of overtime (which is calculated for the contribution base for Professional Contingencies, Unemployment, the Wage Guarantee Fund and Occupational Training), the following regulations must be taken into account:
- a) The compensation accrued in the month to which the contribution refers will be calculated.
- b) To the compensation calculated according to the previous rule, the proportional part of the extra payments established and other remuneration concepts that are paid less often than monthly or that are not periodical and are paid within the accounting period of current year is added. To this effect, the estimated annual amount for these extra payments and other concepts will be divided by 365, and the resulting ratio is multiplied by the number of days that make up the contribution period of each month. If the remuneration corresponding to the worker is paid on a monthly basis, the annual amount will by divided by 12.
- c) If the contribution base according to the previous regulations is not between the minimum and the maximum base amounts corresponding to the contribution group of the occupational classification of the worker, the contribution will be the minimum or the maximum base, if the resulting base is below the former or above the latter. The specified minimum base will apply regardless of the number of hours worked daily, except in cases where legal regulations establish otherwise (e.g. part-time contracts).
Maximum and minimum bases
As the General State Budgets Act establishes as regards to the maximum bases and the General Social Security Law, with respect to the minimum base (minimum professional wage increased by a sixth), the contribution bases will be limited to the amounts that appear in the Ministerial Order published every year for each group of occupational classifications.
|GENERATOR SET||OCCUPATIONAL CLASSIFICATION|
|1||Engineers and University Graduates|
|2||Engineering Technicians, Experts and Qualified Technicians|
|3||Administrative and workshop managers|
|4||Assistants without a University Degree|
|8||1st and 2nd level officials|
|9||3rd level officials and specialists|
|10||Unskilled Workers over 18 years of age|
|11||Workers under 18 years of age|
The contribution rate is the percentage applied to the contribution bases, the result of which is the rate or amount to be paid. The types of contribution will be those established each year in the corresponding General State Budget Act.