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General Information

Who must make contributions?

In the Special Scheme for Seafarers, the individuals required to make contributions are the employer and the worker in the scheme for employees, and the self-employed worker in the scheme for self-employed workers. 

1. For contribution purposes, workers included in this Special Social Security Scheme will be classified in three groups:

a) The first group includes:

  • 1. Employees or similar remunerated with a salary and who conduct any of the activities listed in article 3.
  • 2. Self-employed workers who conduct any of the activities listed in article 4, unless they should be included in another group.
  • 3. Employees or similar, and self-employed workers or shipowners, remunerated with a share of profits, who conduct their fishing activity on board vessels of over 150 gross register tonnage (GRT).

b) Group two, in turn subdivided into two, includes:

  • 1. Group two A: Employees and self-employed workers or shipowners, remunerated with a share of profits, who conduct their fishing activity on board vessels between 50.01 and 150 GRT, enrolled as technicians or crew.
  • 2. Group two B: Employees and self-employed workers or shipowners, remunerated with a share of profits, who conduct their fishing activity on board vessels between 10.01 and 50 GRT, enrolled as technicians or crew.

c) Group three includes:

  • 1. Employees, remunerated with a share of profits, who conduct their fishing activity on board vessels not exceeding 10 GRT, enrolled as technicians or crew.
  • 2. Self-employed workers such as shellfish gatherers, seaweed gatherers and similar, divers who extract marine resources, net makers and shipowners who conduct their fishing activity on board vessels up to 10 GRT, enrolled as technicians or crew.

2. To be included in group two or three as a self-employed worker, the income of these activities must be the main source of income even if, temporarily or permanently, they conduct other work that is not specifically related to fishing, whether it determines inclusion in Social Security system schemes or not.

3. The remuneration system adopted, salary or share of profits, will apply equally to all crew members, including the shipowner.

Beginning and End of the Obligation to make contributions

- The obligation to make contributions begins at the moment when the work is provided and includes the probationary period, and expires, in the case of workers employed by another person, by termination of work in the company, and, in the case of self-employed workers, by termination of the activity.

How much should the contributions be?

In this Special Scheme, the payments due are determined by the contribution bases.

The contribution base is composed of the remunerations effectively received by the worker, with special terms for its calculation, depending on the Group the worker belongs to:

  • Group I: Same conditions as the General Scheme 
  • In Groups II and IIIl, the contributions for all situations protected under this Special Scheme for Seafarers included within the second and third group, which is referred to in article 10.1 of  Law 47/2015, of 21 October, regulating social protection for workers in the marine and fishing sector, shall be made on the basis of the remuneration which is annually determined by Order of the Ministry of Employment and Social Security, following the proposal of the Social Marine Institute based on the organisations representing the sector. This calculation will be made by province, fishing methods and occupational classification, on the basis of the average values of the remuneration received in the preceding year.

      Bases determined in this way shall be flat, without taking into consideration the minimum and maximum limits of the remaining activities. However, these bases may not be less than the minimum bases specified for the various occupational classifications.

      The following correction coefficients are applied to the contribution base for common contingencies:

        • Group II A: 2/3.
        • Group II B: 1/2.
        • Group III: 1/3.

      The same correction coefficients specified for common contingencies are also applied to the contribution base for  unemployment and out-of-work protection.

      The contribution base amounts may be checked in the Contribution Bases Appendix.

      General conditions and requirements: same as the Social Security General Scheme.

      Processing: Provincial Offices and Local Offices of the ISM.

    Paying Contributions

    The Social Marine Institute is the entity that collaborates with the Social Security Treasury Office in performing collections within the maritime-fishing industry.

    In this respect, the subjects responsible for payment are:

    • Employers are responsible for paying their own contributions and those of their workers.
    • Self-employed workers are responsible for their own contributions.

    Documentation to be submitted:

    • TC-1/16 Contribution Slip for Groups I, II, and III self-employed workers.
    • TC-2/5 List of named workers.

    General conditions and requirements: same as the Social Security General Scheme.

    Processing: Provincial and Local Offices of the ISM.

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