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Special System for Self-Employed Agricultural Workers


Year 2019 — Royal Decree-Law 28/2018, 28/12 (BOE of 29/12). Effective 01.01.2019
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1,466.40 4,070.10
2 Engineering Technicians, Experts and Qualified Assistants 1,215.90 4,070.10
3 Administrative and Workshop Managers 1,057.80 4,070.10
4 Unqualified Assistants 1,050.00 4,070.10
5 Administrative Officials 1,050.00 4,070.10
6 Subordinates 1,050.00 4,070.10
7 Administrative Assistants 1,050.00 4,070.10
8 First and second degree skilled workers 1,050.00 4,070.10
9 Third degree skilled Workers and Specialists 1,050.00 4,070.10
10 Unskilled Labourers 1,050.00 4,070.10
11 Workers under 18 years of age 1,050.00 4,070.10
CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 63.76 176.96
2 Engineering Technicians, Experts and Qualified Assistants 52.87 176.96
3 Administrative and Workshop Managers 45.99 176.96
4 Unqualified Assistants 45.65 176.96
5 Administrative Officials 45.65 176.96
6 Subordinates 45.65 176.96
7 Administrative Assistants 45.65 176.96
8 First and second degree skilled workers 45.65 176.96
9 Third degree skilled Workers and Specialists 45.65 176.96
10 Unskilled Labourers 45.65 176.96
11 Workers under 18 years of age 45.65 176.96

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 26/2009 of 23 December, on the General State Budget for 2010.
1 23.60 4.70 28.30
2 to 11 19.10 4.70 23.80

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 of article 13.4.b) of RDL 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:

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

For monthly contribution bases, the following formula will apply:

Formula

For contribution bases for actual days worked, the following formula will apply:

Formula

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 88.15 euros per month or 4.01 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 TOTAL
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 2019, 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 non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75
NON-WORKING PERIODS
BASIS TYPE (%)
1,050.00 euros/month 11.50

YEAR 2018 - General State Budget Law,- Effective 01.08.2018
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1,199.10 3,803.70
2 Engineering Technicians, Experts and Qualified Assistants 994.20 3,803.70
3 Administrative and Workshop Managers 864.90 3,803.70
4 Unqualified Assistants 858.60 3,803.70
5 Administrative Officials 858.60 3,803.70
6 Subordinates 858.60 3,803.70
7 Administrative Assistants 858.60 3,803.70
8 First and second degree skilled workers 858.60 3,803.70
9 Third degree skilled Workers and Specialists 858.60 3,803.70
10 Unskilled Labourers 858.60 3,803.70
11 Workers under 18 years of age 858.60 3,803.70

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 52.13 165.38
2 Engineering Technicians, Experts and Qualified Assistants 43.23 165.38
3 Administrative and Workshop Managers 37.60 165.38
4 Unqualified Assistants 37.33 165.38
5 Administrative Officials 37.33 165.38
6 Subordinates 37.33 165.38
7 Administrative Assistants 37.33 165.38
8 First and second degree skilled workers 37.33 165.38
9 Third degree skilled Workers and Specialists 37.33 165.38
10 Unskilled Labourers 37.33 165.38
11 Workers under 18 years of age 37.33 165.38

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 26/2009 of 23 December, on the General State Budget for 2010.
1 23.60 4.70 28.30
2 to 11 18.20 4.70 22.90

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,803.70 euros/month or 165.38 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2ª of the Contribution Order for 2018 will be applicable.

1 8.10 15.50

2 to 11

7.11 11.54 (1) (2)

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 the Fourth Additional Provision 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 TOTAL
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 2018, 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 non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75

 

NON-WORKING PERIODS
BASIS TYPE (%)
858.60 euros/month 11.50

 

 

YEAR 2018 - Up to 31/07/2018  ORDER ESS/55/2018, of 26/01 (BOE of 29/01) - Effective 01.01.2018
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1,199.10 3,751.20
2 Engineering Technicians, Experts and Qualified Assistants 994.20 3,751.20
3 Administrative and Workshop Managers 864.90 3,751.20
4 Unqualified Assistants 858.60 3,751.20
5 Administrative Officials 858.60 3,751.20
6 Subordinates  858.60 3,751.20
7 Administrative Assistants 858.60 3,751.20
8 First and second degree skilled workers 858.60 3,751.20
9 Third degree skilled Workers and Specialists 858.60 3,751.20
10 Unskilled Labourers  858.60 3,751.20
11 Workers under 18 years of age 858.60 3,751.20

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 52.13 163.10
2 Engineering Technicians, Experts and Qualified Assistants 43.23 163.10
3 Administrative and Workshop Managers 37.60 163.10
4 Unqualified Assistants 37.33 163.10
5 Administrative Officials 37.33 163.10
6 Subordinates 37.33 163.10
7 Administrative Assistants 37.33 163.10
8 First and second degree skilled workers 37.33 163.10
9 Third degree skilled Workers and Specialists 37.33 163.10
10 Unskilled Labourers 37.33 163.10
11 Workers under 18 years of age 37.33 163.10

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 26/2009 of 23 December, on the General State Budget for 2010.
1 23.60 4.70 28.30
2 to 11 18.20 4.70 22.90

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,751.20 euros/month or 163.10 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2ª of the Contribution Order for 2018 will be applicable.

1 8.10 15.50

2 to 11

7.11 11.54 (1) (2)

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 the Fourth Additional Provision 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 TOTAL
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 2018, 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 non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75

 

NON-WORKING PERIODS
BASIS TYPE (%)
858.60 euros/month 11.50

 

YEAR 2017 - ORDER ESS/106/2017, 09/02 (BOE of 11/02). Effective 01.01.2017
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1,152.90 3,751.20
2 Engineering Technicians, Experts and Qualified Assistants 956.10 3,751.20
3 Administrative and Workshop Managers 831.60 3,751.20
4 Unqualified Assistants 825.60 3,751.20
5 Administrative Officials 825.60 3,751.20
6 Subordinates 825.60 3,751.20
7 Administrative Assistants 825.60 3,751.20
8 First and second degree skilled workers 825.60 3,751.20
9 Third degree skilled Workers and Specialists 825.60 3,751.20
10 Unskilled Labourers 825.60 3,751.20
11 Workers under 18 years of age 825.60 3,751.20

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 50.13 163.10
2 Engineering Technicians, Experts and Qualified Assistants 41.57 163.10
3 Administrative and Workshop Managers 36.16 163.10
4 Unqualified Assistants 35.90 163.10
5 Administrative Officials 35.90 163.10
6 Subordinates 35.90 163.10
7 Administrative Assistants 35.90 163.10
8 First and second degree skilled workers 35.90 163.10
9 Third degree skilled Workers and Specialists 35.90 163.10
10 Unskilled Labourers 35.90 163.10
11 Workers under 18 years of age 35.90 163.10

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of Premiums in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 26/2009 of 23 December, on the General State Budget for 2010.
1 23.60 4.7 28.30
2 to 11 18.20 4.7 22.90

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,751.20 euros/month or 163.10 euros/day; the percentage resulting from applying the formulas provided for in Article 13.4b)2ª of the Contribution Order for 2017 will be applicable.

1 8.10 15.50

2 to 11

6.97 11.23 (1) (2)

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 the Fourth Additional Provision 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 TOTAL
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 2017, 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.

 


COMPANY WORKERS TOTAL
FOGASA 0.10
0.10


COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


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 non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75

 

NON-WORKING PERIODS
BASIS TYPE (%)
825.60 euros/month 11.50
 
 
 
 
YEAR 2016 - ORDER ESS/70/2016, 29/01 (BOE of 30/01). Effective 01.01.2016
 
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1,067.40 3,642.00
2 Engineering Technicians, Experts and Qualified Assistants 885.30 3,642.00
3 Administrative and Workshop Managers 770.10 3,642.00
4 Unqualified Assistants 764.40 3,642.00
5 Administrative Officials 764.40 3,642.00
6 Subordinates 764.40 3,642.00
7 Administrative Assistants 764.40 3,642.00
8 First and second degree skilled workers 764.40 3,642.00
9 Third degree skilled Workers and Specialists 764.40 3,642.00
10 Unskilled Labourers 764.40 3,642.00
11 Workers under 18 years of age 764.40 3,642.00

 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED

Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 46.41 158.35
2 Engineering Technicians, Experts and Qualified Assistants 38.49 158.35
3 Administrative and Workshop Managers 33.48 158.35
4 Unqualified Assistants 33.23 158.35
5 Administrative Officials 33.23 158.35
6 Subordinates 33.23 158.35
7 Administrative Assistants 33.23 158.35
8 First and second degree skilled workers 33.23 158.35
9 Third degree skilled Workers and Specialists 33.23 158.35
10 Unskilled Labourers 33.23 158.35
11 Workers under 18 years of age 33.23 158.35
 

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Table of premiums in additional provision four of Law 42/2006 of 28 December, as amended by final provision eight of Law 48/2015 of 29 October, of the 2016 General State Budget Act, exclusively payable by the employer 
1 23.60 4.70 28.30
2 to 11 17.75 4.70 22.45

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over €986.70/month or €42.90/day, and up to €3,642.30/month or  €158.35/day, the percentage resulting from applying the formulas provided in Article 13.4 b) 2 of the contribution Order for 2016 will be applicable.

1 8.10 15.50

2 to 11

6.83 10.92 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 70.51 euros per month or 3.07 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
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 2016, 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.

 


COMPANY WORKERS TOTAL
FOGASA 0.10
0.10


COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


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 will be applicable, relating to days under contract where services could not be provided in one of the indicated situations.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits these periods will be considered as contribution periods for the purposes of retirement, permanent disability, or death and survival benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASIS TYPE (%)
€764.40 /month 11.50

 
 
 
YEAR 2015 - ORDER ESS/86/2015, of 30/01 (BOE of 31/01 ) - Effective 01/01/2015
 
MONTHLY CONTRIBUTION BASES. PERIODS OF PROFESSIONAL ACTIVITY
Contribution 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 Statute of Workers’ Rights 1056.90 3,063.30
2 Engineering Technicians, Experts and Qualified Assistants 876.60 3,063.30
3 Administrative and Workshop Managers 762.60 3,063.30
4 Unqualified Assistants 756.60 3,063.30
5 Administrative Officials 756.60 3,063.30
6 Subordinates 756.60 3,063.30
7 Administrative Assistants 756.60 3,063.30
8 First and second degree skilled workers 756.60 3,063.30
9 Third degree skilled Workers and Specialists 756.60 3,063.30
10 Unskilled Labourers 756.60 3,063.30
11 Workers under 18 years of age 756.60 3,063.30

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED

Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 45.95 133.19
2 Engineering Technicians, Experts and Qualified Assistants 38.11 133.19
3 Administrative and Workshop Managers 33.16 133.19
4 Unqualified Assistants 32.90 133.19
5 Administrative Officials 32.90 133.19
6 Subordinates 32.90 133.19
7 Administrative Assistants 32.90 133.19
8 First and second degree skilled workers 32.90 133.19
9 Third degree skilled Workers and Specialists 32.90 133.19
10 Unskilled Labourers 32.90 133.19
11 Workers under 18 years of age 32.90 133.19
 

CONTRIBUTION TYPE %

COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL Rates of Premiums in the fourth additional provision of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the nineteenth final provision of Law  22/2013 of 23 December, on the General State Budget for 2014.
1 23.60 4.70 28.30
2 to 11 17.30 4.70 22.00

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
  • Rules for workers from groups 2 to 11

(1) Contribution basis less than or equal to 986.70 euros/month or 42.90 euros/day.

(2) Contribution basis over 986.70 euros/month or 42.90 euros/day, and up to 3,063.30 euros/month or  133.19 euros/day, the percentage resulting from applying the formulas provided in Article 13.4 b) 2 of the contribution Order for 2015 will be applicable.

1 8.10 15.50

2 to 11

6.68 10.62 (1) (2)

 

Group 1.- The resulting employer payment cannot exceed 279.00 euros per month or 12.13 euros per actual day worked.

Group 2 to 11.- The resulting employer payment cannot exceed 66.11 euros per month or 2.83 euros per actual day worked.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL
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 2015, 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.

 


COMPANY WORKERS TOTAL
FOGASA 0.10
0.10


COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18


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 non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75


NON-WORKING PERIODS
BASIS TYPE (%)
756.60 euros/month 11.5

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