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General Information

Who has to pay Social Security contributions?

Los empresarios y los trabajadores incluidos en el Régimen General que realicen su actividad por cuenta de aquellos.

Beginning and End of the Obligation to make contributions

The obligation to make contributions begins when work starts and does not end while the employment relationship between the employer and the worker continues. It also continues during temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity leave and trial periods for workers.

The obligation to make contributions ends when employment ends, provided that the worker's employment termination letter is filed within the following 3 calendar days.

If the worker's Social Security termination is presented after the 3 day deadline, the obligation to pay contributions continues until such time as the Social Security General Treasury receives notice of the end of employment, unless the interested parties can justify that this took place at an earlier date.

How much contribution should I pay?


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

Contribution basis

The contribution basis is the monthly remunerations the worker is entitled to, or receives if greater, plus the proportional part of extraordinary payments and other income received less often than once a month, or non-periodical income received over the year.

Contribution basis, minimum and maximum

The minimum and maximum contribution basis (monthly or daily) is established each year for the various contingencies and professional categories of workers (contribution groups). For 2017 see  'Contribution Bases'. The basis for work-related injury and occupational illness are also used to calculate the contribution for Unemployment, Wage Guarantee Fund and Vocational Training.

Contribution rate

The contribution rate is the percentage applied to the contribution basis in order to calculate the Social Security payments. The contribution rate is divided between the employer and the employee, except for those corresponding to Work-Related Injury and Occupational Disease and Wage Guarantee Fund, which are exclusively to the account of the company. The contribution rates are established annually in the General State Budget Act. For 2017, the contribution rates for the protected contingencies are as follows:

Concept Company Worker Total
Common contingencies 23.60 4.70 28.30
Work-related injuries and occupational diseases Table of Premiums Additional Provision Four, Law 42/2006 of 28 December - P.G.E. 2007 Does not contribute



Concept Company Worker Total
Unemployment General rate 5.50 1.55 7.05
Full-time, fixed duration Contract 6.70 1.60 8.30
Part-time, fixed duration 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
Concept Company Worker Total
Additional contribution for overtime Overtime due to force majeure 12 2 14
Other overtime 23.60 4.70 28.30

Paying Contributions


The employer is the person responsible for their own contribution payments and their workers, and therefore they will deduct the appropriate contributions from the salary of their workers at the time of payment.

Regulatory period:

Payments will be made the month after they are accrued.


The contribution documents for payment may be presented at any Financial Entity (Banks, Savings Banks, Credit Co-operatives or Rural Banks) authorised to act as a Collection Office.

Automatic data transfer (RED)

The Social Security Treasury General may authorise Electronic, computer or online submission of the information contained in the TC-2 payroll lists of workers. Reporting data using the above methods will determine compliance with the obligation to file contribution documents within the regulatory period.

Use of the RED  system enables contributions to be paid using the electronic or direct debit methods of payment.

If the company chooses the electronic method of payment, the payment will be made at any financial institution that collaborates with Social Security with the receipt provided by the Social Security Treasury General via the RED System.

If only the direct debit method of payment is chosen, they will have to specify the account number they wish the payment to be drawn from, and do not need to attend the bank in person.

Effects of documentation presentation before deadline

The filing of the contribution documents within the regulatory period will have the following effects:

    • The person responsible will be able to include in the settlement compensations for economic benefits, paid as delegated payments, for temporary disability during the same period covered by the settlement. If, apart from the presentation, the payment is also made within the regulatory period, the relevant deductions for reductions and/or discounts can be applied.
    • It will prevent any charge for violations classified as serious in Article 22 of legislative RD 5/2000, of 4 August, which approved the consolidated text of the law on welfare penalties and sanctions, as well as any criminal liability that may arise.

Surcharges and late payment penalty:

Once the regulatory time 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:

  • Presenting the contribution documents within the regulatory period:
    • Surcharge of 20% of the debt, if paid after the period expires.
  • Without presenting the contribution documents within the deadline:

    • Surcharge of 20% of the debt, if the payments owed are made before the end of the deadline established in the debt claim or settlement report.
    • Surcharge of 35% of the debt, if the payments owed are made after this deadline.

  • 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 demandable, 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 2017, it is 3.75%.

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