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

• The maximum contributionbase for common contingencies in respect of the Trading Group for his/her Occupational Classification or of the Scheme, provided that he/she has paid contributions for 24 months, whether consecutive or not, in the past 5 years.

At the discretion of the interested party who has chosen this option, this maximum basis may be increased in each financial year following cessation of the work in the same percentage as the maximum basis for the Trading Group corresponding to their Occupational Classification increases.

• An average basis 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 basis referred to in the following section.

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.

At the discretion of the interested party who has chosen this option, this maximum basis may be increased in each financial year following cessation of the work in the same percentage as the maximum basis for the Trading Group corresponding to their Occupational Classification increases.

• The minimum basis for bracket 1 in the general table of Contribution Bases under the Special Social Security Scheme for Self-Employed Workers or Freelancers. As long as this minimum basis is not higher than the minimum Contribution Basis for the Self-Employed Workers or Freelancers in force on 31 December 2022, the minimum Contribution Basis applicable will be the latter.

However, in those 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 Workers or Freelancers.

• A Contribution Basis that is between the minimum and maximum basis applicable to the subscriber.

After the agreement has been signed, it is possible to:

• Request a change in the Contribution Basis for the agreement chosen at the time of subscription.
• Request the increase or waiver of the increase by the same percentage as the increase in the maximum Contribution Basis for the Social Security Scheme in question.

These changes may be requested before 1 October of each year, through the corresponding service offered by the e-Headquarters. The option or waiver shall take effect on 1 January of the year following submission of the application.

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

In general, this is the same percentage as the increase in the minimum basis for the Special Scheme for Self-Employed Workers or Freelancers.

However, if the subscriber has chosen to contribute on any Contribution Basis except the minimum basis, he/she may choose to have his/her Contribution Basis revalued in accordance with the annual increase in the maximum Contribution Basis for the Scheme concerned. Otherwise, it shall be increased in accordance with the previous paragraph.

The application for the voluntary increase in the Contribution Basis must be made through the means provided in the “Procedures and Formalities” section, before 1 October of each year, so that it takes effect from 1 January of the following year.