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The company contribution for common contingencies, unemployment and occupational training is calculated by the tonne of fresh packed tomatoes or fractions of 500 or more kilos.
For 2017, it is fixed at 1.47 euros. This amount will be distributed, with 1.31 euros for common contingencies and 0.16 euros for other joint collection items (0.14 euros for unemployment and 0.02 euros for occupational training).
The worker's contribution and those for professional contingencies and the Wage Guarantee Fund are calculated according to the general regulations.
Additional contributions for overtime will only affect the worker contribution. The employer contribution remains included in the specified contribution per ton of tomatoes.
According to article 152 of the General Social Security Act, employers and workers will be exempt from paying Social Security contributions for common contingencies, except for temporary disability arising therefrom, provided they accredit, as of 2017, being aged 65 and 0 to 4 months with 36 years and 3 months or more of contributions paid, or being aged 65 years and 5 months or over with 35 years and 6 months or more of contributions.
Payment of contributions is made using the contribution document TC-1/25.
If the contributions per tonne mentioned in the previous paragraph are less than 75% of the total Social Security contributions for common contingencies, including the worker contribution, companies are required to submit the documents proving that exports were made to the Provincial Directorate or Administrative Office of the Social Security Treasury General in the manner and at the intervals decided.
