Part-time workers

• Article 22 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
• In all matters not established in the aforementioned article, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.
  

Subject responsible for the payment

The person responsible for paying the tax is the one generally established for the ordinary special agreement.

Contribution basis

The applicable contribution basis is the difference between the contribution basis for the part-time contract and, at the choice of the person concerned, one of the following bases:

• Minimum basis of the Special Scheme for Self-Employed Workers in force on the effective date of the agreement, or
• Minimum basis of their professional category, if higher than the previous one, or
• Average basis of the last 12 months or, in the case of a shorter period, the average of that period.

Up to the contribution basis which is the result of dividing by 12 the sum of the bases for common contingencies for which contributions have been paid during the previous 12 consecutive months.

If the contribution basis of the part-time contract is changed during the term of the agreement, the chosen basis may be maintained until the end of the year.

The contribution basis for the part-time contract may be modified with effect other than on 1 January, and the effective date of the modification must coincide with the first day of the month in question.

Determination of the payment due

The calculation of the payment due by the subscriber to this special agreement is that established in general for the ordinary special agreement.

Payment deadline

The deadline for making the payment is the calendar month following the month to which it refers.

Method of payment

The method of payment for this special agreement is by direct debit.

Increase in the Contribution Basis after the Special Agreement has been concluded

The increase in the contribution basis after the signing of this agreement is that established in general for the ordinary special agreement.