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Special System for Domestic Employees

CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/55/2018,  of 26 January (BOE 29/01) Effective 01.01.2019

Bracket

Monthly remuneration increased with the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 240.00 206.00
2.º From 240.01 up to 375.00 340.00
3.º From 375.01 up to 510.00 474.00
4.º From 510.01 up to 645.00 608.00
5.º From 645.01 to 780.00 743.00
6.º From 780.01 up to 914.00 877.00
7.º From 914.01 up to 1,050.00 1,050.00
8.º From 1,050.01 up to 1,144.00 1,097.00
9.º
From 1,144.01 up to 1,294.00
1,232.00
10.º
From 1,294.01
Monthly Remuneration
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 23.60 4.70 28.30
  • Occupational contingencies (WRI and OD), premium rates in additional provision four of Law 42/2006 of 28 December, on the 2007 General State Budget, in the wording given by the fifth final provision of RDL 28/2018 (code heading 97), the resulting payment being the exclusive responsibility of the employer.

CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/55/2018,  of 26 January (BOE 29/01) Effective 01.01.2018
Bracket

Monthly remuneration increased with the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 196.15 167.74
2.º From 196.16 up to 306.40 277.51
3.º From 306.41 up to 416.80 387.29
4.º From 416.81 up to 527.10 497.08
5.º From 527.11 to 637.40 606.86
6.º From 637.41 up to 746.90 716.65
7.º From 746.91 up to 858.60 858.60
8.º From 858.61 896.94
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 22.85 4.55 27.40
  • Occupational contingencies (WRI and OD), 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 48/2015 of 29 October, on the 2016 General State Budget, (heading 97) exclusively payable by the employer.

CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/106/2017, of 9 February (BOE 11/02) Effective 01.01.2017 

Bracket

Monthly remuneration increased with the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 188.61 161.29
2.º From 188.62 up to 294.60 266.84
3.º From 294.61 up to 400.80 372.39
4.º From 400.81 up to 506.80 477.96
5.º From 506.81 to 612.90 583.52
6.º From 612.91 up to 718.20 689.09
7.º From 718.21 up to 825.65 825.60
8.º From 825.66 862.44
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 22.10 4.40 26.50
  • Occupational contingencies (WRI and OD), 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 48/2015 of 29 October, on the 2016 General State Budget, (heading 97) exclusively payable by the employer.
CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/70/2016, of 29 January(BOE 30/01) Effective 01/01/2016 
Bracket

Monthly remuneration increased with the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 174.64 149.34
2.º From 174.65 up to 272.80 247.07
3.º From 272.81 up to 371.10 344.81
4.º From 371.11 up to 469.30 442.56
5.º From 469.31 to 567.50 540.30
6.º From 567.51 up to 665.00 638.05
7.º From 665.01 up to 764.40 764.40
8.º From 764.41 798.56
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 21.35 4.25 25.60
  • Occupational contingencies (WRI and OD), 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 48/2015 of 29 October, on the 2016 General State Budget, (heading 97) exclusively payable by the employer.

 

CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/86/2015, of 30 January (BOE 31/01) Effective 01.01.2015 (Correction of errors 01.04.2015)
Bracket

Monthly remuneration increased with the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 172.91 148.60
2.º From 172.92 up to 270.10 245.84
3.º From 270.11 up to 367.40 343.10
4.º From 367.41 up to 464.70 440.36
5.º From 462.71 to 561.90 537.63
6.º From 561.91 up to 658.40 634.89
7.º From 658.41 up to 756.70 756.60
8.º From 756.71 794.60
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 20.60 4.10 24.70
  • Occupational contingencies (WRI and OD), premium rates in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision nineteen of Law 22/2013 of 23 December, on the 2014 General State Budget, (heading 97) payable exclusively by the employer.
 
 
CONTRIBUTION BASES FOR COMMON CONTINGENCIES - ORDER ESS/106/2014 of  31 January (BOE  of 1 February). Effective 01.01.2014
Bracket

Monthly remuneration increased by the proportion of bonus payments (euros/month)

Contribution basis

euros/month

1.º Up to 172.05 147.86
2.º From 172.06 up to 268.80 244.62
3.º From 268.81 up to 365.60 341.40
4.º From 365.61 up to 462.40 438.17
5.º From 462.41 to 559.10 534.95
6.º From 559.11 up to 655.90 631.73
7.º From 655.91 up to 753.00 753.00
8.º From 753.01 790.65


CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER TOTAL
COMMON 19.85 3.95 23.80
  • Occupational contingencies (WRI and OD), premium rates in additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision nineteen of Law 22/2013 of 23 December, on the 2014 General State Budget, (heading 97) payable exclusively by the employer.
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