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Special System for Domestic Employees

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Languages available: Castellano

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Languages available: Castellano

General information

This Special System for Domestic Employees includes workers subject to the special employment relationship of the family household service, regulated by Royal Decree 1620/2011, of 14 November.

Excluded from this special system are workers who provide domestic services that are not contracted directly by the owners of the family home, but through companies, in accordance with the provisions of the seventeenth additional provision of Law 27/2011, of 1 August, on the updating, adaptation and modernisation of the Social Security system.

For more information on the procedures to be followed if you want to register a domestic employee, consult the "Employment in the home " section available on the Social Security General Treasury Portal.

En la siguiente tabla podrá descargarse los siguientes Documentos.
Documentos Download Fecha
Special System for Domestic Employees Leaflet. Online services. Descargar documento Special System for Domestic Employees Leaflet. Online services.. The document will open in a new window. Descargar documento Special System for Domestic Employees Leaflet. Online services.. The document will open in a new window. (PDF,498 KB) 28/06/2017

Types of contribution

  • Common contingencies

From 1 January 2023, the Type of Contribution for common contingencies will be 28.30% – 23.60% payable by the employer and 4.70% payable by the employee.

  • Professional contingencies

The Type of Contribution set out in the premium rate approved by the fourth additional provision of Law 42/2006, of 28 December, on the General State Budget for 2007, in the wording given by the fifth final provision of Royal Decree-Law 28/2018, of 28 December (key heading 97), will be applied to the corresponding Contribution Basis, with the resulting payment to be paid exclusively by the employer.

  • Unemployment

From 1 January 2023, the Types of Contribution for Unemployment shall be as follows:

  1. Permanent contracts: 7.05 %, of which 5.5% shall be payable the employer and 1.55% payable by the worker.
  2. Fixed-term contracts: 8.30%, of which 6.70% shall be payable by the employer and 1.60% payable by the employee.
  • Wage Guarantee Fund (FOGASA)

The Type of Contribution to the Wage Guarantee Fund shall be 0.2 at the sole expense of the employer.

  • Intergenerational equity mechanism (MEI)

As of 1 January 2023, 0.6%  will be applicable on the Contribution Basis for common contingencies, of which 0.5% shall be borne by the employer and 0.1% shall be borne by the employee.

As of 1 January 2024, 0.7% will be applicable on the Contribution Basis for contingencies, of which 0.58% shall be borne by the employer and 0.12% shall be borne by the employee.


Benefits of contributing

Unless otherwise stipulated, only employers who are up to date with their Social Security payment obligations on the date they are granted may obtain reductions, bonuses or any other benefit in the Social Security bases, rates and contributions and for joint collection concepts. 

Failure to pay Social Security contributions and joint collection contributions accrued after the contribution benefits have been obtained within the statutory period will only result in their automatic loss in respect of the contributions corresponding to periods not paid within that period, unless this is due to an error on the part of the Social Security Administration.

The contribution benefits applicable under this Special System are as follows:

  • A 20% reduction in the employer's Social Security contribution for common contingencies due to registration for the scheme.
  • Benefit of 45% on the employer's Social Security contribution for common contingencies, for hiring carers in large families (not cumulative with the 20% reduction for registration to the scheme). In any case, this rebate only applies to hiring one carer per family unit that is officially recognised as a large family.
  • 80% rebate on the employer's contribution to the Unemployment contribution (effective as of 1 October, 2022).
  • 80% rebate on Wage Guarantee Fund contributions (in force from 1 October 2022).
  • 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for workers who have reached the age of 62 (in force as of 1 January 2022).
  • Reductions in the company's Social Security contributions for hiring people with disabilities, in accordance with Law 43/2006, of 29 December and Royal Decree-Law 1/2023, of 10 January.
  • 100% rebate on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts to replace female workers who are victims of gender violence, in accordance with Article 21, Section 3, of Organic Law 1/2004, of 28 December, on Comprehensive Protection Measures against Gender Violence.
  • 100% discount on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts, to replace female workers who are victims of sexual violence and who have suspended their employment contract or exercised their right to geographical mobility or change of work centre, in accordance with article 38, section 3, of Organic Law 10/2022, of 6 September, on the comprehensive guarantee of sexual freedom.
  • 100% rebate on the employer's total Social Security contributions for the formalisation of interim contracts signed with unemployed persons to replace workers whose employment contract has been suspended due to risk during pregnancy or risk during breastfeeding, birth and care of a child exercise of joint responsibility for the care of the infant, under the terms established in the Workers' Statute.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

  • 100% rebate on the employer's total Social Security contributions for workers replaced for the reasons mentioned in the previous paragraph. This rebate shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

In the event that the hiring of a worker could simultaneously give rise to their inclusion in more than one of the cases for which there are contribution bonuses for the same contingencies, it will only be possible to benefit from them in respect of one of them, with the option corresponding to the employer at the time of the application for registration, or variation of data, of the worker.

As of 1 January 2023, only employers will be able to assume the aforementioned obligations, being able to access the contribution benefits applicable in this Special System as of that date.

Paying Contributions

Person responsible

The employer shall be responsible for paying the fees, in accordance with the regulations of the Social Security General System. The fees shall be made by direct debit or bank transfer.

From 01-04-2013 onwards the employee may agree to be responsible for tallying, contributions and collection, as long as the number of monthly hours worked is less than 60, in accordance with Article 43.2 of Royal Decree 84/1996, of 26 January, approving the General Regulations for General Regulation on Registration of Companies and Affiliation, Registering, Deregistering and Changes of Worker Information in Social Security (BOE 27-2-96).

From1 January 2023, only the employer may be liable for the payment of contributions.

Time frame

The monthly payments will be made during the following month. 

Surcharges and late payment penalty

Once the regulatory period for payments to Social Security has ended without the payments having been made, and without prejudice to the special treatment given to instalment payments, the following surcharges will be levied:

  • Surcharges:

    Surcharge of 20% of the debt, if paid after the period expires.
  • Late payment penalty:

    The late payment penalty shall accrue from the day following the end of the regulatory payment period, although it will be payable fifteen calendar days after the court order notice or notification of the start of the deduction procedure, if the debt has not been paid.

    Likewise, this penalty will also be payable when the debt amount has not been paid within the period set in rulings rejecting appeals presented against the debt claims or settlement reports, if the execution of these rulings should be suspended in the contentious-administrative appeal process.

    The late payment penalty required will be the interest on the principal sum due, accrued from the end of the regulatory payment period, plus the interest accrued on the surcharge applicable at the time of payment, from the date on which it is required, according to the above paragraph.

    The late payment penalty rate will be the legal interest on money in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For 2018, 3.75%.
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