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Special Contribution Circumstances and Situations

What has been indicated up to now on contributions in the General Scheme constitutes general principles, nevertheless, they can be adapted in certain situations:

  • Contributions during situations of Temporary Disability (TD), Risk During Pregnancy, Risk During Breastfeeding, Maternity and Paternity.

    The obligation to make contributions remains throughout these situations. The contract is suspended (wages are not received, replacement benefits are incompatible with them), nevertheless, the requirement to make payments during the periods indicated will no longer remain for workers whose employment has been terminated (end of employment contract) during said situations independently of the maintenance, if relevant, of the right to the corresponding benefits until the legal expiry thereof.

    In the situations of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity, the contribution base applicable, for the purposes of common and occupational contingencies, will be that corresponding to the month prior to the date on which said benefits begin, with the exception that overtime to be taken into account for the contribution base for professional contingencies will be that actually performed and contributed during the year immediately prior to the date this situation commenced. For this purpose, the total amount of those hours will be divided by 12 or 365, according whether they were remunerated monthly or daily.
  • Unpaid leave (without extended leave of absence).

    In these situations and while the worker is still affiliated and the obligation to pay contributions remains, without receiving eligible remuneration, the contribution base for the purposes of common contingencies shall be the minimum corresponding to the professional category. Regarding the contributions for work-related injuries and occupational disease the minimum contribution established shall be applied.
  • Training contracts

    It aims to provide professional qualifications for workers between 16 and 25 years old, in a system alternating paid work in a company and training received within the framework of the vocational training system for employment or the education system.

    The contributions consist of in a single monthly payment, regardless of the number of days the worker is affiliated in the month and the wages received.

    The protective action of the Social Security System includes all the contingencies, protected situations and benefits, including unemployment. Similarly, it provides the right to coverage from the Wage Guarantee Fund (Fogasa).
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