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Contribution Bases

CONTRIBUTION BASES GENERAL SCHEME 2024 - Order PJC/51/2024, of 29/01 (Official State Gazette 30/01) and Order PJC/281/2024, of 27/03 (Official State Gazette 28/03).
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	Euros (Month)	Euros (Month)
1	1,847.40	4,720.50
2	1,532.10	4,720.50
3	1,332.90	4,720.50
4	1,323.00	4,720.50
5	1,323.00	4,720.50
6	1,323.00	4,720.50
7	1,323.00	4,720.50
	Euros (Day)	Euros (Day)
8	44.10	157.35
9	44.10	157.35
10	44.10	157.35
11	44.10	157.35
Maximum LIMIT	4,720.50
Minimum LIMIT	1,323.00

CONTRIBUTION BASES GENERAL SCHEME 2023 - Order PCM/74/2023, of 30/01 (Official State Gazette of 31/01) and Order PCM/313/2023, of 30/03 (Official State Gazette of 31/03)
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	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

CONTRIBUTION BASES GENERAL SCHEME 2022 - Order PCM/244/2022, of 30/03 (Official State Gazette of 31/03)
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	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 (Official State Gazette of 04/12)
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	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 2021 - Until 31/08/2021 — Law 11/2020, of 30/12 (Official State Gazette of 31/12)
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	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 - RDL 18/2019, of 27/12 (Official State Gazette of 28/12)
Contribution Groups	Minimum Basis	Maximum Basis
Contribution Groups	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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