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Special System for Self-Employed Agricultural Workers

YEAR 2024 -Order PJC/51/2024, of 29/01 (Official State Gazette of 30/01) and Order PJC/281/2024, of 27/03 (Official State Gazette of 28/03).

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 1,847.40 4,720.50
2 Engineering Technicians, Experts and Qualified Assistants 1,532.10 4,720.50
3 Administrative and Workshop Managers 1,332.90 4,720.50
4 Unqualified Assistants 1,323.00 4,720.50
5 Administrative Officials 1,323.00
4,720.50
6 Subordinates 1,323.00
4,720.50
7 Administrative Assistants 1,323.00
4,720.50
8 First and second degree skilled workers 1,323.00
4,720.50
9 Third degree skilled Workers and Specialists 1,323.00
4,720.50
10 Unskilled Labourers 1,323.00
4,720.50
11 Workers under 18 years of age 1,323.00
4,720.50

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. PERIODS OF PROFESSIONAL ACTIVITY
Trading 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 Workers' Statute 80.32 205.24
2 Engineering Technicians, Experts and Qualified Assistants 66.61 205.24
3 Administrative and Workshop Managers 57.95 205.24
4 Unqualified Assistants 57.52 205.24
5 Administrative Officials 57.52 205.24
6 Subordinates 57.52 205.24
7 Administrative Assistants 57.52 205.24
8 First and second degree skilled workers 57.52 205.24
9 Third degree skilled Workers and Specialists 57.52 205.24
10 Unskilled Labourers 57.52 205.24
11 Workers under 18 years of age 57.52 205.24

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER AMOUNT Table of Premiums in additional provision four of Law 42/2006, of 28 December, GSB 2007 as amended by Final Provision Five 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 20.72 4.70 25.42

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES

GROUP PERCENTAGE POINTS EFFECTIVE RATE %
1 8.10 15.50
2 to 11 According to the rule established in Article 14.4.b) of the Order PJC/51/2024, of 29 January (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 148.25 euros per month or 6.74 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 2024, 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 (%)
1,323.00  11.50


YEAR 2020 - Royal Decree-Law 18/2019, of 27/12 (Official State Gazette of 28/12)

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 1,466.40 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
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 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 AMOUNT Table of Premiums in fourth additional provision of Law 42/2006, of 28 December, GSB 2007 as amended by 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 19.55 4.70 24.25

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:

  • For monthly Contribution Bases, the following formula will apply:

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

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 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 2020, 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 (%)
1,050.00 11.50

YEAR 2021 - Law 11/2020, of 30/12 (Official State Gazette 31/12) Up to 31/08/2021

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 1,466.40 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
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 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 AMOUNT Table of Premiums in additional provision four of Law 42/2006, of 28 December, GSB 2007 as amended by Final Provision Five 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 20.00 4.70 24.70

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 119.Tres.5.b) of Law 11/2020, of 30 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:

  • For monthly Contribution Bases, the following formula will apply:

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


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 101.47 euros per month or 4.61 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 2021, 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 (%)
1,050.00 11.50

YEAR 2021 - Law 11/2020, of 30/12 (Official State Gazette 31/12) From 01/09/2021

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 1,572.30
 4,070.10
2 Engineering Technicians, Experts and Qualified Assistants 1,303.80 4,070.10
3 Administrative and Workshop Managers 1,134.30 4,070.10
4 Unqualified Assistants 1,125.90 4,070.10
5 Administrative Officials 1,125.90 4,070.10
6 Subordinates 1,125.90 4,070.10
7 Administrative Assistants 1,125.90 4,070.10
8 First and second degree skilled workers 1,125.90 4,070.10
9 Third degree skilled Workers and Specialists 1,125.90 4,070.10
10 Unskilled Labourers 1,125.90 4,070.10
11 Workers under 18 years of age 1,125.90 4,070.10

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 68.36 176.96
2 Engineering Technicians, Experts and Qualified Assistants 56.69 176.96
3 Administrative and Workshop Managers 49.32 176.96
4 Unqualified Assistants 48.95 176.96
5 Administrative Officials 48.95 176.96
6 Subordinates 48.95 176.96
7 Administrative Assistants 48.95 176.96
8 First and second degree skilled workers 48.95 176.96
9 Third degree skilled Workers and Specialists 48.95 176.96
10 Unskilled Labourers 48.95 176.96
11 Workers under 18 years of age 48.95 176.96

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER AMOUNT Table of Premiums in additional provision four of Law 42/2006, of 28 December, GSB 2007 as amended by Final Provision Five 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 20.00 4.70 24.70

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
1 8.10 15.50
2 to 11 Pursuant to the rules set out in Article 13.4.b) of Order 1353/2021 of 2 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:

    • For monthly Contribution Bases, the following formula will apply:

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


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 101.47 euros per month or 4.61 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 2021, 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 (%)
1,125.90 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

YEAR 2023 - Order PCM 74/2023, of 30/01 (Official State Gazette 31/01) and Order PCM/313/2023, 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 1,759.50 4,495.50
2 Engineering Technicians, Experts and Qualified Assistants 1,459.20 4,495.50
3 Administrative and Workshop Managers 1,269.30 4,495.50
4 Unqualified Assistants 1,260.00 4,495.50
5 Administrative Officials 1,260.00 4,495.50
6 Subordinates 1,260.00 4,495.50
7 Administrative Assistants 1,260.00 4,495.50
8 First and second degree skilled workers 1,260.00 4,495.50
9 Third degree skilled Workers and Specialists 1,260.00 4,495.50
10 Unskilled Labourers 1,260.00 4,495.50
11 Workers under 18 years of age 1,260.00 4,495.50

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 76.50 195.46
2 Engineering Technicians, Experts and Qualified Assistants 63.44 195.46
3 Administrative and Workshop Managers 55.19 195.46
4 Unqualified Assistants 54.78 195.46
5 Administrative Officials 54.78 195.46
6 Subordinates 54.78 195.46
7 Administrative Assistants 54.78 195.46
8 First and second degree skilled workers 54.78 195.46
9 Third degree skilled Workers and Specialists 54.78 195.46
10 Unskilled Labourers 54.78 195.46
11 Workers under 18 years of age 54.78 195.46

CONTRIBUTION TYPES %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER AMOUNT Table of Premiums in additional provision four of Law 42/2006, of 28 December, GSB 2007 as amended by Final Provision Five 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 20.48 4.70 25.18
INTERGENERATIONAL EQUITY MECHANISM (MEI)
COMPANY
 WORKER AMOUNT
0.5
 0.1 0.6

REDUCTION IN EMPLOYER CONTRIBUTION FOR COMMON CONTINGENCIES
GROUP PERCENTAGE POINTS EFFECTIVE RATE %
1 8.10 15.50
2 to 11 In accordance with rules established in article 14.4.b) of Order PCM/74/2023, of 30 January (1)

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

Formula to be applied for monthly Contribution Bases.

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 132.66 euros per month or 6.03 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 2023, 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 (%)
1,260.00 11.50
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