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Part-time contracts

MINIMUM CONTRIBUTION BASES 2026 FOR PART-TIME EMPLOYMENT CONTRACTS - Order PJC 297/2026 of 30/03 (Official State Gazette of 31/03)
Contribution Groups Minimum baseHOUR/euros
1 11.98
2 9.94
3 8.65
4 8.58
5 8.58
6 8.58
7 8.58
8 8.58
9 8.58
10 8.58
11 8.58
WRI and OD 8.58


MINIMUM CONTRIBUTION BASES 2025 FOR PART-TIME EMPLOYMENT CONTRACTS - Order PJC 178/2025 of 25/02 (Official State Gazette of 26/02)
Contribution Groups Minimum baseHOUR/euros
1 11.62
2 9.64
3 8.38
4 8.32
5 8.32
6 8.32
7 8.32
8 8.32
9 8.32
10 8.32
11 8.32
WRI and OD 8.32
MINIMUM CONTRIBUTION BASES 2024 FOR PART-TIME EMPLOYMENT CONTRACTS - Order PJC 281/2024 of 27/03 (Official State Gazette of 28/03)
Contribution Groups Minimum baseHOUR/euros
1 11.13
2 9.23
3 8.03
4 7.97
5 7.97
6 7.97
7 7.97
8 7.97
9 7.97
10 7.97
11 7.97
WRI and OD 7.97
2023 MINIMUM CONTRIBUTION BASES FOR PART-TIME EMPLOYMENT CONTRACTS - Order PCM/313/2023 of 30/03 (Official State Gazette of 31/03)
Contribution groups Minimum basis HOUR/euros
1 10.60
2 8.79
3 7.65
4 7.59
5 7.59
6 7.59
7 7.59
8 7.59
9 7.59
10 7.59
11 7.59
WRI and OD 7.59

2022 MINIMUM CONTRIBUTION BASES FOR PART-TIME EMPLOYMENT CONTRACTS - Order PCM/244/2022 of 30/03 (Official State Gazette of 31/03)

Trading Group Minimum basis HOUR/euros
1 9.82
2 8.14
3 7.08
4 7.03
5 7.03
6 7.03
7 7.03
8 7.03
9 7.03
10 7.03
11 7.03
WRI and OD 7.03
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