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| Years | Legal Resolutions | Effects | Reduction Coefficients |
|---|---|---|---|
| 2019 (*) |
Order TMS/83/2019 of 31/01 (BOE of 02/02) |
01/01/2019 |
0.045 |
| 2018 | Order ESS/55/2018 of 26/01 (BOE of 29/01) | 01/01/2018 | 0.045 |
| 2017 | Order ESS/106/2017 of 09/02 (BOE of 11/02) | 01/01/2017 | 0.045 |
| 2016 | Order ESS/70/2016 of 29/01 (BOE of 30/01) | 01/01/2016 | 0.045 |
| 2015 | Order ESS/86/2015 of 30/01 (BOE of 31/01) | 01/01/2015 | 0.045 |
The amount to be deducted from the contribution is determined by multiplying the full payment resulting from applying the current flat rate to the appropriate contribution bases, by the coefficient.
(*) Applicable until 31/03/2019.
| Years | Legal Resolutions | Effects | Premiums for WRI and OD | Contribution Coefficient for Common Social Services | |
|---|---|---|---|---|---|
| T.D. | D.D.S. | ||||
| 2019 |
Order TMS/83/2019 of 31/01 (BOE of 02/02) |
01/01/2019 |
"Non-contributory" |
"Contributory" |
0.310 |
| 2018 | Order ESS/55/2018 of 26/01 (BOE of 29/01) | 01/01/2018 | "Non-contributory" | "Contributory" | 0.310 |
| 2017 | Order ESS/106/2017 of 09/02 (BOE of 11/02) | 01/01/2017 | "Non-contributory" | "Contributory" | 0.310 |
| 2016 | Order ESS/70/2016 of 29/01 (BOE of 30/01) | 01/01/2016 | "Non-contributory" | "Contributory" | 0.310 |
| 2015 | Order ESS/86/2015 of 30/01 (BOE of 31/01) | 01/01/2015 | "Non-contributory" | "Contributory" | 0.310 |
(1) As a contribution to the maintenance of common social security services and as a contribution to other general expenditure and to the requirements of national solidarity.
The amount to be paid is calculated by multiplying the coefficient by the payments for work-related injuries and occupational diseases corresponding to DDS.
NOTES:
Mutual Societies Partnered with Social Security for paying temporary disability benefits arising from common contingencies shall receive the amount resulting from applying the coefficient of 0.055 (*) to the full payment for common contingencies of their associated companies.
For 2015, by generally applying the coefficient of 0.050 to the whole payment of the employer and worker contributions for common contingencies. This percentage will be 0.055 for mutual companies that accredit the financial deficiency of the general coefficient based on structural circumstances. However, in the Special System for Agricultural Workers Employed by another Person established in the General Social Security Scheme, the fraction of the payment will be determined by applying the coefficient of 0.030 to the whole amount of the employer and worker contributions for common contingencies; this coefficient will be 0.033 for mutual companies that accredit the financial deficiency of the coefficient based on structural circumstances.
For 2016, 2017, 2018 and 2019, by generally applying the coefficient of 0.051 to the whole amount of the employer and worker contributions for common contingencies. This percentage will be 0.055 for mutual companies that accredit the financial deficiency of the general coefficient based on structural circumstances. However, in the Special System for Agricultural Workers Employed by another Person established in the General Social Security Scheme, the fraction of the payment will be determined by applying the coefficient of 0.030 to the whole amount of the employer and worker contributions for common contingencies; this coefficient will be 0.033 for mutual companies that accredit the financial deficiency of the coefficient based on structural circumstances.
