Cotización

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

• The maximum contribution basis for common contingencies in respect of the Trading Group for their her Occupational Classification or of the Scheme, provided that they have paid contributions for 24 months, whether consecutive or not, in the past 5 years.

• The average basis, which is the result of dividing by 12 the sum of the bases for common contingencies for which contributions have been made, in respect of the worker applying for the special agreement, during the 12 consecutive months preceding the month before the month in which the sick leave took effect, the obligation to contribute was terminated or the special agreement for part-time workers was requested. This average basis shall be higher than the minimum basis referred to in the following paragraph.

In cases where a statutory period for the payment of contributions other than that generally laid down has been authorised, the 12 consecutive months referred to in the preceding paragraph shall be those preceding the month in which the statutory period for the payment of contributions ended at the time the special agreement is requested.

If a contribution period of less than 12 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.

• The minimum basis for tranche 1 in the general contribution bases table under the Social Security Special 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 (€960.60), 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 "Change of contribution basis - special agreements" service available at the Social Security e-Office. The option or waiver shall take effect on 1 January of the year following submission of the application.

The payment for this special agreement is calculated as follows:

• The single contribution rate in force in the General Scheme (28.30%) will be applied to the contribution basis chosen by the subscriber.
• The result obtained shall be multiplied by the reduction coefficient set annually by the Contribution Order (0.94).
• The resulting proceeds will constitute the payment to be made.
• Likewise, from 1 January 2023, the contribution corresponding to the Intergenerational Equity Mechanism (MEI) will also be paid, in accordance with the provisions of Transitional Provision 43 of RDL 8/2015, of 30 October, which will be determined by applying the corresponding rate each year to the corresponding initial contribution basis for common contingencies, in accordance with the following scale:

• • In 2025, this will be 0.80 percentage points
  • In 2026, this will be 0.90 percentage points
  • In 2027, this will be 1 percentage point
  • In 2028, this will be 1.10 percentage points
  • In 2029, this will be 1.2 percentage points
  • From 2030 to 2050, the same percentage of 1.2% will be maintained.
    

The deadline for payment of the contribution is the calendar month following the month to which it refers, except when the last Scheme immediately prior to the registration of the agreement is the Special Scheme for Self-Employed Workers, in which case the deadline for payment will be the same month to which the contribution refers.