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Special System for Domestic Employees

CONTRIBUTION BASES (From 01/01/2024)
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)
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
CONTRIBUTION RATES (%)
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.

CONTRIBUTION BASES (From 01/01/2023)
ORDER CM/313/2023, of 30 March
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
CONTRIBUTION RATES (%)
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.

CONTRIBUTION BASES (2022)
ORDER PCM/244/2022, of 30 March (BOE 31/03)
Bracket

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

Contribution basis

euros/month

1st Up to 269.00 231.00
2nd From 269.01 up to 418.00 379.00
3rd From 418.01 up to 568.00 528.00
4th From 568.01 up to 718.00 677.00
5th From 718.01 up to 869.00 827.00
6th From 869.01 up to 1,017.00 976.00
7th From 1,017.01 up to 1,166.70 1,166.70
8th From 1,166.71 up to 1,273.00 1,220.00
9th
From 1,273.01 up to 1,439.00
1,370.00
10th
From 1,439.01
Monthly Remuneration
CONTRIBUTION RATES (%)
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.


CONTRIBUTION BASES (01/09/2021- 31/12/2021)
ORDER PCM/1353/2021, of 2 December (BOE 04/12)
Bracket

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

Contribution basis

euros/month

1st Up to 259.00 222.00
2nd From 259.01 up to 403.00 365.00
3rd From 403.01 up to 548.00 509.00
4th From 548.01 up to 692.00 653.00
5th From 692.01 to 838.00 798.00
6th From 838.01 up to 981.00 941.00
7th From 981.01 up to 1,125.90 1,125.90
8th From 1,125.91 up to 1,228.00 1,177.00
9th
From 1,228.01 up to 1,388.00
1,322.00
10th
From 1,388.01
Monthly Remuneration
CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER AMOUNT
COMMON 23.60 4.70 28.3
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.  

CONTRIBUTION BASES (01/01/2019- 31/08/2021)
ORDER TSM/83/2019, of 31 January, which develops the legal regulations for Social Security contributions, unemployment, protection for cessation of activity, Wage Guarantee Fund and professional training for the year 2019.
Bracket

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

Contribution basis

euros/month

1st Up to 240.00 206.00
2nd From 240.01 up to 375.00 340.00
3rd From 375.01 up to 510.00 474.00
4th From 510.01 up to 645.00 608.00
5th From 645.01 to 780.00 743.00
6th From 780.01 up to 914.00 877.00
7th From 914.01 up to 1,050.00 1,050.00
8th From 1,050.01 up to 1,144.00 1,097.00
9th
From 1,144.01 up to 1,294.00
1,232.00
10th
From 1,294.01
Monthly Remuneration
CONTRIBUTION RATES (%)
CONTINGENCIES   EMPLOYER WORKER AMOUNT
COMMON 23.60 4.70 28.30
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.  
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