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How much should the contributions be?

Payment

The amounts to be paid to the Social Security, called payments, are calculated by applying the contribution percentage or rate corresponding to each protected contingency to the workers' contribution basis.

Contribution basis for common contingencies

The contribution for common contingencies is paid according to standardised bases. The standardisation refers to calendar years and sets the contribution basis applicable to each category, professional group and professional specialisation within the territorial limit of the mining areas. To set it, the income that is received or that workers are entitled to receive is taken into account and is calculated to find the contributions for work-related injuries and occupational diseases during the previous financial year without applying the maximum contribution limit.

This income is added up and grouped into categories, professional groups, professional specialisations and mining areas, in accordance with the terms of article 57 of the General Contribution Regulations, approved in Royal Decree 2064/1995 of 22 December.

The total amounts are divided by the number of days that correspond and the result is the standardised daily basis for contributions for common contingencies.

The amount of this standardised basis cannot be:

  • Less than the amount set for the previous tax year, for each occupational category, increased by the same percentage as the general maximum limit, for which the bases are calculated.
  • More than the amount that results from making the maximum contribution limit into the annual amount and dividing it by the number of calendar days in the year for which the bases are being calculated.

There are currently four mining areas: 1st.- Asturias, 2nd.- North-west, 3rd.- South and 4th.- Centre - Levante.

Contribution basis for WRI and OD.

The contribution basis is calculated by adding the proportional part of bonus payments and other payments maturing in over one month or that are not regular and are paid during the year to the monthly remuneration the worker is entitled to receive, or actually receives if more.

The monthly contribution basis for 2016 for Work-Related Injuries and Occupational Diseases will be between the following limits:

  • Minimum:    764.40 euros 
  • Maximum: 3.642,00 euros 

    The work-related injury and occupational disease basis is also used to calculate the contributions for Unemployment, the Wage Guarantee Fund and Occupational Training.

    Contribution rate

    The contribution rate for 2016 for each protected contingency is set for the General Social Security Scheme and the portions corresponding to employers and workers are distributed in the following way:

    SOCIAL SECURITY CONTINGENCIES
    Concept Company Worker Total
    Common contingencies 23.60 4.70 28.30
    Work-related injuries and occupational diseases Table of premiums in additional provision four of Law 42/2006, of 28 December on the 2007 GSB, as amended by final provision eight of Law 48/2015, of 29 October, on the 2016 GSB. Does not contribute


    OTHER JOINT COLLECTION CONCEPTS
    Concept Company Worker Total
    Unemployment General type (*) 5.50 1.55 7.05
    Full-time, fixed-term contract 6.70 1.60 8.30
    Part-time, fixed-term contract 6.70 1.60 8.30
    Wage Guarantee Fund 0.20 Does not contribute 0.20
    Occupational Training 0.60 0.10 0.70
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