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| 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 Illness | (4) | (4) | |
| Other Contributions | |||
| Unemployment (6) | |||
| Fogasa | 0.20 | 0.20 | |
| Occupational Training. | 0.60 | 0.10 | 0.70 |
In the case of companies employing workers to whom, because of their activity, a coefficient reducing the retirement age is applicable, the highest rate of contribution for work-related injuries and occupational diseases shall be applied, provided that the establishment of this reducing coefficient does not entail an additional contribution for this item.
The provisions of the previous paragraph shall not apply to companies that employ workers included in the scope of application of Royal Decree 1539/2003 of 5 December establishing coefficients to reduce the retirement age in favour of workers with a significant degree of disability.
| 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 Illness | (4) | (4) | |
| Other Contributions | |||
| Unemployment (6) | |||
| Fogasa | 0.20 | 0.20 | |
| Occupational Training. | 0.60 | 0.10 | 0.70 |
| 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 Illness | (4) | (4) | |
| Other Contributions | |||
| Unemployment (6) | |||
| Fogasa | 0.20 | 0.20 | |
| Occupational Training. | 0.60 | 0.10 | 0.70 |
| 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 Illness | (4) | (4) | |
| Other Contributions | |||
| Unemployment (6) | |||
| Fogasa | 0.20 | 0.20 | |
| Occupational Training. | 0.60 | 0.10 | 0.70 |
| 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 Illness | (4) | (4) | |
| Other Contributions | |||
| Unemployment (6) | |||
| Fogasa | 0.20 | 0.20 | |
| Occupational Training. | 0.60 | 0.10 | 0.70 |
(1) From 1 January 1998, the additional contribution for overtime will be at the reduced rate of 14%, exclusively for overtime worked due to force majeure, with the regular rate being applied to overtime worked under non-force majeure conditions.
(2) Table of premiums approved by the Fourth Additional Provision of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by the Eighth Final Provision of Law 26/2009 of 23 December, on the General State Budget for 2010.
(3) Table of premiums approved by the fourth additional provision of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by the seventeenth final provision of Law 17/2012 of 27 December on the 2013 General State Budget.
(4) Table of premiums approved by 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.
(6) Unemployment years 2015, 2016, 2017, 2018 and 2019.
| Company | Worker | Total | |
|---|---|---|---|
| General | 5.50% | 1.55% | 7.05% |
| Full-time, fixed-term contract | 6.70% | 1.60% | 8.30% |
| Part-time, fixed-term Contract | 6.70% | 1.60% | 8.30% |
