Cookies Notice

This website uses cookies to help you have a better user experience. Cookies are not used to collect personal information. For more information, please see our cookies policy.

Portal de la Seguridad social

Go to Content Display drop down search field
Rate this page
Rate this content

Contribution Rates

GENERAL REGIME 2024 - Order PJC/51/2024, of 29 January (Official State Gazette of 30/01)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):


- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease (1)
(1)
Other Contributions


Unemployment (*)


Fogasa 0.20
0.20
Occupational Training. 0.60 0.10 0.70

GENERAL REGIME 2023 - Order PCM/74/2023, of 30/01 (Official State Gazette 31/01) 
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):


- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease (1)
(1)
Other Contributions


Unemployment (*)


Fogasa 0.20
0.20
Occupational Training. 0.60 0.10 0.70

2022 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/244/2022, of 30/03 (Official State Gazette of 31/03)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):


- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease (1)
(1)
Other Contributions


Unemployment (**)


Fogasa 0.20
0.20
Occupational Training. 0.60 0.10 0.70

GENERAL REGIME CONTRIBUTION RATES 2021 FINANCIAL YEAR - Law 11/2020, of 30/12 (Official State Gazette of 31/12) and Order PCM/1353/2021, of 02/12 (Official State Gazette of 4/12)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):


- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease (1)
(1)
Other Contributions
Unemployment (***)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70

GENERAL REGIME FEES FOR THE 2020 FINANCIAL YEAR - RDL 18/2019, of 27/12 (Official State Gazette of 28/12) 
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):


- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease  (1)
(1)
Other Contributions


Unemployment (***)


Fogasa 0.20
0.20
Occupational Training. 0.60 0.10 0.70

(1) Premium rate approved by the fourth additional provision of Law 42/2006, of 28 December, on the General State Budget for 2007, in the wording given by the fifth final provision  of RDL 28/2018, of 28 December.


UNEMPLOYMENT

Company

Worker

Total

(*) Indefinite contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of alternating training contracts, contracts for training and apprenticeship, training to obtain professional practice appropriate to the level of studies, relief contracts, interim contracts, and contracts, whatever the modality used, made with workers who have a recognised degree of disability of no less than 33 per cent.

 5.50% 1.55% 7.05%

(**) Indefinite-term contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of training contracts, relief, interim, substitution, and contracts, whatever the modality used, made with workers who have a recognised degree of disability of no less than 33%.

 5.50% 1.55% 7.05%
(***) Indefinite contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of training and internship contracts, relief contracts, interim contracts and contracts, whatever the modality used, made with workers with a recognised degree of disability of no less than 33 per cent. 5.50% 1.55% 7.05%

(*)(**)(***) Full-time and part-time fixed-term contracts 

 6.70% 1.60% 8.30%
Complementary Content
${loading}