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Special System for Domestic Employees
| Bracket | Monthly remuneration increased with the proportion of bonus payments (euros/month) |
Contribution basis
euros/month |
|---|---|---|
| 1st | Up to 329.00 | 306.00 |
| 2nd | From 329.01 up to 510.00 | 436.00 |
| 3rd | From 510.01 up to 693.00 | 602.00 |
| 4th | From 693.01 up to 877.00 | 785.00 |
| 5th | From 877.01 up to 1,061.00 | 970.00 |
| 6th | From 1,061.01 up to 1,242.00 | 1,151.00 |
| 7th | From 1,242.01 up to 1,424.40 | 1,424.40 |
| 8th |
From 1,424.41 |
Monthly Remuneration |
| CONTINGENCIES | EMPLOYER | WORKER | AMOUNT |
|---|---|---|---|
| COMMON | 23.60 | 4.70 | 28.3 |
| UNEMPLOYMENT Duration Permanent Fixed-term |
5.50 6.70 |
1.55 1.60 |
7.05 8.30 |
| Wage Guarantee Fund |
0.2 | ||
| MEI |
0.65 | 0.15 | 0.9 |
| PROFESSIONALS (WRI/OD) |
Premium tariffs established in the sixty-first additional provision of the revised text of the General Social Security Act, with the resulting contribution to be paid exclusively by the employer. | ||
2025
CONTRIBUTION BASES (From 01/01/2025)
ORDER PJC/178/2025 of 25/02 (BOE of 26/02)
| Bracket | Monthly remuneration increased with the proportion of bonus payments (euros/month) |
Contribution basis
euros/month |
|---|---|---|
| 1st | Up to 319.00 | 296.00 |
| 2nd | From 319.01 up to 495.00 | 423.00 |
| 3rd | From 495.01 up to 672.00 | 584.00 |
| 4th | From 672.01 up to 850.00 | 761.00 |
| 5th | From 850.01 up to 1029.00 | 941.00 |
| 6th | From 1029.01 up to 1204.00 | 1116.00 |
| 7th | From 1204.01 up to 1381.20 | 1381.20 |
| 8th |
From 1381.21 |
Monthly Remuneration |
| CONTINGENCIES | EMPLOYER | WORKER | AMOUNT |
|---|---|---|---|
| COMMON | 23.60 | 4.70 | 28.3 |
| UNEMPLOYMENT Duration Permanent Fixed-term |
5.50 6.70 |
1.55 1.60 |
7.05 8.30 |
| Wage Guarantee Fund |
0.2 | ||
| MEI |
0.67 | 0.13 | 0.8 |
| PROFESSIONALS (WRI/OD) |
Bonus tariff fourth additional provision Law 42/2006, of 28 December, on General State Budgets for 2007, with the resulting payment to be borne exclusively by the employer. | ||
| Bracket | Monthly remuneration increased with the proportion of bonus payments (euros/month) |
Contribution basis
euros/month |
|---|---|---|
| 1st | Up to 306.00 | 284.00 |
| 2nd | From 306.01 up to 474.00 | 405.00 |
| 3rd | From 474.01 up to 644.00 | 559.00 |
| 4th | From 644.01 up to 814.00 | 729.00 |
| 5th | From 814.01 up to 986.00 | 901.00 |
| 6th | From 986.01 up to 1,153.00 | 1,069.00 |
| 7th | From 1,153.01 up to 1,323.00 | 1,323.00 |
| 8th |
From 1,323.01 |
Monthly Remuneration |
| CONTINGENCIES | EMPLOYER | WORKER | AMOUNT |
|---|---|---|---|
| COMMON | 23.60 | 4.70 | 28.3 |
| UNEMPLOYMENT Duration Permanent Fixed-term |
5.50 6.70 |
1.55 1.60 |
7.05 8.30 |
| Wage Guarantee Fund |
0.2 | ||
| MEI |
0.58 | 0.12 | 0.7 |
| PROFESSIONALS (WRI/OD) |
Bonus tariff fourth additional provision Law 42/2006, of 28 December, on General State Budgets for 2007, with the resulting payment to be borne exclusively by the employer. | ||
| Bracket |
Monthly remuneration increased with the proportion of bonus payments (euros/month) |
Contribution basis euros/month |
|---|---|---|
| 1st | Up to 291.00 | 270.00 |
| 2nd | From 291.01 up to 451.00 | 386.00 |
| 3rd | From 451.01 up to 613.00 | 532.00 |
| 4th | From 613.01 up to 775.00 | 694.00 |
| 5th | From 775.01 up to 939.00 | 858.00 |
| 6th | From 939.01 up to 1,098.00 | 1,018.00 |
| 7th | From 1,098.01 up to 1,260.00 | 1,260.00 |
| 8th |
From 1,260.01 |
Monthly Remuneration |
| CONTINGENCIES | EMPLOYER | WORKER | AMOUNT |
|---|---|---|---|
| COMMON | 23.60 | 4.70 | 28.3 |
| UNEMPLOYMENT Duration Permanent Fixed-term |
5.50 6.70 |
1.55 1.60 |
7.05 8.30 |
| Wage Guarantee Fund |
0.2 | ||
| MEI* |
0.5 | 0.1 | 0.6 |
| PROFESSIONALS (WRI/OD) |
Bonus tariff fourth additional provision Law 42/2006, of 28 December, on General State Budgets for 2007, with the resulting payment to be borne exclusively by the employer. | ||
(*) MEI: From 1 January 2024, 0.7% will be applicable on the Contribution Basis for contingencies, of which 0.58% shall be borne by the employer and 0.12% shall be borne by the employee.
ORDER PCM/244/2022, of 30 March (BOE 31/03)
Monthly remuneration increased with the proportion of bonus payments (euros/month)
Contribution basis
euros/month
| CONTINGENCIES | EMPLOYER | WORKER | AMOUNT |
|---|---|---|---|
| COMMON | 23.60 | 4.70 | 28.3 |
| UNEMPLOYMENT (from 01/10/2022) |
5 | 1.05 | 6.05 |
| Wage Guarantee Fund (from 01/10/2022) |
0.2 | ||
| MEI (since 01/01/2023) * |
0.5 | 0.1 | 0.6 |
| PROFESSIONALS (WRI/OD) |
Bonus tariff fourth additional provision Law 42/2006, of 28 December, on General State Budgets for 2007, with the resulting payment to be borne exclusively by the employer. | ||
(*) MEI: Final 4th Provision of Law 21/2021, on guaranteeing the purchasing power of pensions and other measures to reinforce the financial and social sustainability of the public pension system.