Contribution

The contribution bases for special agreements will be monthly figures. Should it be necessary to calculate a daily figure, the aforementioned base will be divided by thirty in all cases.

At the time of signing the special agreement, the interested party may choose any of the following monthly contribution bases:

a)The maximum contribution base for common contingencies of the trading group corresponding to the interested party's Occupational Classification or in the scheme in which they are enrolled on the date of cessation of the work that determines the signing of the special agreement, provided they have contributed for at least twenty-four months, whether consecutive or not, in the previous five years.

At the discretion of the interested party who has chosen this option, this maximum base may be increased in each financial year following cessation of the work in the same percentage as the maximum base in the trading group corresponding to their Occupational Classification increases for the purposes of making up the contribution base of the special agreement referred to in this section.

b) The contribution base resulting from dividing by 12 the sum of the bases for common contingencies for which contributions have been made by the worker applying for the special agreement, during twelve consecutive months prior to the date when cessation came into effect or the obligation to contribute terminated, and which is greater than the minimum base referred to in the following section c).

If a contribution period of less than twelve months is accredited, this base will be determined by the result of multiplying by 30 the coefficient on dividing the sum of the contribution bases between the number of days for which contributions have been made.

c) The minimum contribution base in force on the date on which the special agreement takes effect, in the Special Social Security Scheme for Self-employed Workers.

d) A contribution base that is included in the bases determined in accordance with that established in sections a), b) and c) above.

In the schemes in which, for contribution purposes, different professional categories must be considered, the minimum or maximum bases indicated in the previous sections shall be understood to refer to those corresponding to the trading group in which the category the worker was in before the sick leave is included, provided that they are higher than the minimum base for Self-Employed or Self-Employed Workers.

In order to determine the payment to be paid in, the following regulations will be taken into consideration:

The total amount of the payment will be calculated by applying the prevailing single rate of contribution of a general nature, to the corresponding base.

The result obtained will be multiplied by the corresponding coefficients, according to the protective action provided by the Special Agreement, and the result will constitute the payment to be paid in.

Agreements signed after 1st January 1998: 0.94

Agreements signed after 1st January 1998 and coverage of benefits for retirement, permanent disability, death and survival and social services: 0.77

The payment will be paid in within the calendar month following that to which it refers, except when the Regime immediately prior to signing the agreement is the Special Regime of Self-employed Workers, in which case the payment will be paid in within the same month to which it refers.

The deposit will be made in the Contributor Financial Institution, via the contribution document “Payment Receipt for Contributions/Special Regimes/Special Systems and Special Agreements”.