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Contribution Bases

ORDER PCM/74/2023, of 30/01 (BOE 31/01) and ORDER PCM/313/2023, of 30/03 (BOE of 31/03)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,759.50 4,495.50
2 1,459.20 4,495.50
3 1,269.30 4,495.50
4 1,260.00 4,495.50
5 1,260.00 4,495.50
6 1,260.00 4,495.50
7 1,260.00 4,495.50

Euros (Day) Euros (Day)
8 42.00 149.85
9 42.00 149.85
10 42.00 149.85
11 42.00 149.85
Maximum LIMIT 4,495.50
Minimum LIMIT 1,260.00

2022 CONTRIBUTION BASES GENERAL SCHEME 2022 - ORDER PCM/244/2022,, of 30/03 (BOE of 31/03)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,629.30 4,139.40
2 1,351.20 4,139.40
3 1,175.40 4,139.40
4 1,166.70 4,139.40
5 1,166.70 4,139.40
6 1,166.70 4,139.40
7 1,166.70 4,139.40

Euros (Day) Euros (Day)
8 38.89 137.98
9 38.89 137.98
10 38.89 137.98
11 38.89 137.98
Maximum LIMIT 4,139.40
Minimum LIMIT 1,166.70

2021 CONTRIBUTION BASES GENERAL SCHEME 2021 - From 01/09/2021 - ORDER PCM/1353/2021, of 02/12 (BOE of 04/12)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,572.30 4,070.10
2 1,303.80 4,070.10
3 1,134.30 4,070.10
4 1,125.90 4,070.10
5 1,125.90 4,070.10
6 1,125.90 4,070.10
7 1,125.90 4,070.10

Euros (Day) Euros (Day)
8 37.53 135.67
9 37.53 135.67
10 37.53 135.67
11 37.53 135.67
Maximum LIMIT 4,070.10
Minimum LIMIT 1,125.90

CONTRIBUTION BASES GENERAL SCHEME - Until 31/08/2021 - LAW 11/2020, of 30/12 (BOE of 31/12)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,466.40 4,070.10
2 1,215.90 4,070.10
3 1,057.80
4,070.10
4 1,050.00 4,070.10
5 1,050.00 4,070.10
6 1,050.00 4,070.10
7 1,050.00 4,070.10

Euros (Day) Euros (Day)
8 35.00 135.67
9 35.00 135.67
10 35.00 135.67
11 35.00 135.67
Maximum LIMIT 4,070.10
Minimum LIMIT 1,050.00

CONTRIBUTION BASES GENERAL SCHEME 2020 - RDL18/2019, of 27/12 (BOE of 28/12)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,466.40 4,070.10
2 1,215.90 4,070.10
3 1,057.80 4,070.10
4 1,050.00 4,070.10
5 1,050.00 4,070.10
6 1,050.00 4,070.10
7 1,050.00 4,070.10

Euros (Day) Euros (Day)
8 35.00 135.67
9 35.00 135.67
10 35.00 135.67
11 35.00 135.67
Maximum LIMIT 4,070.10
Minimum LIMIT 1,050.00

CONTRIBUTION BASES GENERAL SCHEME 2019 - ORDER TMS/83/2019, of 31/01 (BOE of 02/02)
Contribution Groups Minimum Basis Maximum Basis
Euros (Month) Euros (Month)
1 1,466.40 4,070.10
2 1,215.90 4,070.10
3 1,057.80 4,070.10
4 1,050.00 4,070.10
5 1,050.00 4,070.10
6 1,050.00 4,070.10
7 1,050.00 4,070.10

Euros (Day) Euros (Day)
8 35.00 135.67
9 35.00 135.67
10 35.00 135.67
11 35.00 135.67
Maximum LIMIT 4,070.10
Minimum LIMIT 1,050.00
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