Social Security Contribution Benefits and other Special Contribution Rules
Benefits in Social Security contributions under the Special System for Household Employees
Benefits of contributing
Unless otherwise stipulated, only employers who are up to date with their Social Security payment obligations on the date they are granted may obtain reductions, bonuses or any other benefit in the Social Security bases, rates and contributions and for joint collection concepts.
Failure to pay Social Security contributions and joint collection contributions accrued after the contribution benefits have been obtained within the statutory period will only result in their automatic loss in respect of the contributions corresponding to periods not paid within that period, unless this is due to an error on the part of the Social Security Administration.
From 1 October 2022, the contribution benefits applicable under this Special System are as follows:
- A 20% reduction in the employer's Social Security contribution for common contingencies due to registration for the scheme.
- Benefit of 45% on the employer's Social Security contribution for common contingencies, for hiring carers in large families (not cumulative with the 20% reduction for registration to the scheme). In any case, this rebate only applies to hiring one carer per family unit that is officially recognised as a large family.
- 80% rebate on the employer's contribution to the Unemployment contribution.
- 80% rebate on the Wage Guarantee Fund contribution.
- Reductions in the employer's Social Security contributions for common contingencies, for hiring people with disabilities, in accordance with Law 43/2006, of 29 December, for the improvement of growth and employment.
- 100% rebate on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts to replace female workers who are victims of gender violence, in accordance with Article 21, Section 3, of Organic Law 1/2004, of 28 December, on Comprehensive Protection Measures against Gender Violence.
- 100% rebate on the employer's total Social Security contributions for the formalisation of interim contracts signed with unemployed persons to replace workers whose employment contract has been suspended due to risk during pregnancy or risk during breastfeeding, birth and care of a child under the terms established in the Workers' Statute.
- 100% rebate on the employer's total Social Security contributions for female workers replaced for the reasons mentioned in the previous paragraph. This rebate shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.
- 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for female workers who have reached the age of 62.
These benefits in the contribution will not apply in the cases in which Domestic Employees who provide their services for less than 60 hours per month per employer assume compliance with the obligations in terms of tallying, contribution and collection under the special system, in accordance with provisions set forth in the additional provision twenty-four of the General Law on Social Security.
As of 1 January 2023, only employers will be able to assume the aforementioned obligations, being able to access the contribution benefits applicable in this Special System as of that date.