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Special System for Self-Employed Agricultural Workers

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Languages available: Castellano

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Languages available: Castellano

2026 - Order PJC/297/2026, of 30/03 (Official State Gazette of 31/03)

MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Trading Group Occupational Classifications Minimum bases
euros/month 		Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute 1,989.30 5,101.20
2 Engineering Technicians, Experts and Qualified Assistants 1,649.70 5,101.20
3 Administrative and Workshop Managers 1,435.20 5,101.20
4 Unqualified Assistants 1,424.40 5,101.20
5 Administrative Officials 1,424.40 5,101.20
6 Subordinates 1,424.40 5,101.20
7 Administrative Assistants 1,424.40 5,101.20
8 First and second degree skilled workers 1,424.40 5,101.20
9 Third degree skilled Workers and Specialists 1,424.40 5,101.20
10 Unskilled Labourers 1,424.40 5,101.20
11 Workers under 18 years of age 1,424.40 5,101.20

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Trading Group Occupational Classifications Minimum bases
euros/month 		Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute 86.49 221.79
2 Engineering Technicians, Experts and Qualified Assistants 71.73 221.79
3 Administrative and Workshop Managers 62.40 221.79
4 Unqualified Assistants 61.93 221.79
5 Administrative Officials 61.93 221.79
6 Subordinates 61.93 221.79
7 Administrative Assistants 61.93 221.79
8 First and second degree skilled workers 61.93 221.79
9 Third degree skilled Workers and Specialists 61.93 221.79
10 Unskilled Labourers 61.93 221.79
11 Workers under 18 years of age 61.93 221.79

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER AMOUNT The contribution rate is set out in the sixty-first additional provision of Royal Legislative Decree 8/2015 of 30 October, as incorporated by final provision 1.3 of Royal Decree-Law 3/2026 of 3 February (Official State Gazette of 4 February), with the resulting contributions being borne exclusively by the employer.
1 23.60 4.70 28.30
2 to 11 21.20 4.70 25.90

INTERGENERATIONAL EQUITY MECHANISM (IEM)
COMPANY WORKER AMOUNT
0.75 0.15 0.9

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
1 8.10 15.50
2 to 11 In accordance with the rules set out in Article 5.4.b) of Royal Decree-Law 28/2018, of 28 December (1)

(1) For the contributions of workers included in contribution groups 2 to 11, the reduction will be in line with the following rules:



Group 1. The resulting employer payment cannot be over 279.00 euros per month or 12.68 euros per actual day worked.

Group 2 to 11. The resulting business payment cannot be below 179.44 euros per month or 8.16 per actual day worked.

In no case may the resulting employer's contribution exceed 279.00 euros per month or 12.68 euros per actual day worked.

UNEMPLOYMENT COMPANY WORKERS AMOUNT
Workers employed by another person on a permanent basis 5.50 1.55 7.05
Workers employed by another person on a casual basis 6.70 1.60 8.30
Fixed-term contracts or contracts concluded with workers who have a recognised degree of disability of at least 33%. 5.50 1.55 7.05

During 2026, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE % The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.
On the days when the provision of services is not expected, workers are required to pay in the contributions for inactivity periods, unless they are receiving maternity or paternity benefits.
1 15.50
2 to 11 2.75

NON-WORKING PERIODS
BASE (euros/month) TYPE (%)
1,424.40 11.50

YEAR 2022-Order PCM/244/2022, of 30/03 (Official State Gazette 31/03)

MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Trading Group Occupational Classifications Minimum bases
euros/month 		Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute 1,629.30 4,139.40
2 Engineering Technicians, Experts and Qualified Assistants 1,351.20 4,139.40
3 Administrative and Workshop Managers 1,175.40 4,139.40
4 Unqualified Assistants 1,166.70 4,139.40
5 Administrative Officials 1,166.70 4,139.40
6 Subordinates 1,166.70 4,139.40
7 Administrative Assistants 1,166.70 4,139.40
8 First and second degree skilled workers 1,166.70 4,139.40
9 Third degree skilled Workers and Specialists 1,166.70 4,139.40
10 Unskilled Labourers 1,166.70 4,139.40
11 Workers under 18 years of age 1,166.70 4,139.40
CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Trading Group Occupational Classifications Minimum bases
euros/month 		Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute 70.84 179.97
2 Engineering Technicians, Experts and Qualified Assistants 58.75 179.97
3 Administrative and Workshop Managers 51.10 179.97
4 Unqualified Assistants 50.73 179.97
5 Administrative Officials 50.73 179.97
6 Subordinates 50.73 179.97
7 Administrative Assistants 50.73 179.97
8 First and second degree skilled workers 50.73 179.97
9 Third degree skilled Workers and Specialists 50.73 179.97
10 Unskilled Labourers 50.73 179.97
11 Workers under 18 years of age 50.73 179.97

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER AMOUNT Table of Premiums in the fourth additional provision of Law 42/2006, of 28 December, GSB 2007 as amended by the Fifth Final Provision of RDL 28/2018, of 28 December (Official State Gazette of 29 December) with the resulting contributions being exclusively payable by the employer
1 23.60 4.70 28.30
2 to 11 20.24 4.70 24.94

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
1 8.10 15.50
2 to 11 In accordance with the rules established in Article 14.4.b) of Order PCM/244/2022 of 30 March. (1)

(1) For the contributions of workers included in contribution groups 2 to 11, the reduction will be in line with the following rules:


Group 1. The resulting employer payment cannot be over 279.00 euros per month or 12.68 euros per actual day worked.

Group 2 to 11. The resulting business payment cannot be below 117.07 euros per month or 5.32 per actual day worked.

The allowances provided for in Article 4.1 of Law 43/2006, of 29 December, on Increasing Growth and Employment (workers aged 60 or over with 5 years service in the company), and the reductions provided for in additional provision four of Law 39/2010, of 22 December, on the General State Budget for 2011 (workers aged 59 with 4 years service in the company), will be calculated based on the amounts resulting from applying the effective contribution rate reduced by 6.2% to the corresponding contribution basis.


UNEMPLOYMENT COMPANY WORKERS AMOUNT
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed-term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05

During 2022, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.

TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS ACCORDING TO THE TYPE OF CONTRACT
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for inactivity periods, unless they are receiving maternity or paternity benefits.
1 15.50
2 to 11 2.75

NON-WORKING PERIODS
BASE (euros/month) TYPE (%)
1,166.70 11.50
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