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2021 contribution bases and rates

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Languages available: Castellano

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Languages available: Castellano

Social Security General Scheme

COMMON CONTINGENCIES CONTRIBUTION BASES
Contribution Group Occupational Classifications Minimum bases
euros/month
Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,466.40 4,070.10
2 Engineering Technicians, Experts and Qualified Assistants 1,215.90 4,070.10
3 Administrative and Workshop Managers 1,057.80 4,070.10
4 Unqualified Assistants 1,050.00 4,070.10
5 Administrative Officials 1,050.00 4,070.10
6 Subordinates 1,050.00 4,070.10
7 Administrative Assistants 1,050.00 4,070.10


Minimum bases
euros/day
Maximum bases
euros/day
8 First and second degree skilled workers 35.00 135.67
9 Third degree skilled Workers and Specialists 35.00 135.67
10 Unskilled Labourers 35.00 135.67
11 Workers under 18 years of age, regardless of their occupational classification 35.00 135.67


CONTRIBUTION RATES (%)
CONTINGENCIES COMPANY WORKERS TOTAL
Common 23.60 4.70 28.30
Overtime due to Force Majeure 12.00 2.00 14.00
Other Overtime 23.60 4.70 28.30

(1) Common contingencies rate (TD): Workers aged 65 years and 0 to 7 months with 36 years and 9 months or more of contributions, or aged 65 years and 8 months or more with 35 years and 6 months or more of contributions: 1.50% (1.25% -company- and 0.25% -worker-).

(2) For temporary contracts with a duration equal to or less than five days, the employer contribution for common contingencies will increase by 40%. This is not applicable to the Special Agricultural System for Employees included in the General Scheme.

 

UNEMPLOYMENT COMPANY WORKERS TOTAL

General Rate:

Permanent contracts, including permanent part-time and intermittent-permanent contracts, fixed-term contracts in the form of training and apprenticeship contracts, relief contracts, interim and contracts, whatever the form, with workers
disabled workers

5.50 1.55 7.05
Full-time, fixed duration Contract 6.70 1.60 8.30
Part-time, fixed term Contract 6.70 1.60 8.30


COMPANY WORKERS TOTAL
FOGASA 0.20
0.20


COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.60 0.10 0.70

CONTRIBUTION LIMITS FOR WORK-RELATED INJURIES AND OCCUPATIONAL DISEASES
MAXIMUM MINIMUM
4,070.10 1,050.00

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP MINIMUM BASIS/HOUR
1 8.83
2 7.32
3 6.37
4 to 11 6.33
 
The Social Security contribution for trainee and training contracts will consist of a single monthly payment distributed as follows:

CONTRIBUTION FOR TRAINING AND APPRENTICESHIP CONTRACTS
Concept Company Worker Total
For Common Contingencies € 42.56 € 8.49 € 51.05
For Work-related Injury and Occupational Disease TD (Temporary Disability)
€3.27 DDS (Disability, Death and Survival)
€2.58 (euros)

€ 5.85
Unemployment (*) € 57.75 € 16.28 € 74.03
Wage Guarantee Fund € 3.23
€ 3.23

(*) When unemployment contributions under training contracts are applicable, the contribution basis shall be the minimum basis for the contingencies of work-related injuries and occupational diseases for 2021 (1,050.00 euros), to which a rate of 7.05% will be applicable, distributed as follows: 5.50% payable by the company and 1.55% payable by the worker.

  • These contributions shall also be applicable:
    • To grant holders and researchers, included in the scope of application of Royal Decree 63/2006 of 27 January, approving the Statute on research personnel in training. For the first two years the contributions shall be made in accordance with the rules governing contributions for training contracts, with regard to contributions for common and occupational contingencies.
    • To assimilated employees referred to in Royal Decree 1493/2011 of 24 October, which governs the terms and conditions for inclusion in the General Social Security Scheme for people participating in training programmes, implementing the provisions of the third additional provision of Law 27/2011 of 1 August, on the updating, adaptation and modernisation of the Social Security system, and people taking unpaid internships under the terms of the provisions of Royal Decree 1543/2011 of 31 October, which governs unpaid work experience in companies. There shall be no requirement to pay contributions for unemployment, the wage guarantee fund or occupational training.


MINIMUM PROFESSIONAL WAGE (MPW)

DAILY MONTHLY ANNUALLY
AMOUNTS 31.66 950.00 13,300.00

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)

DAILY MONTHLY ANNUALLY
AMOUNTS 18.83  564.90 6,778.80

Special System for Employed Agricultural Workers Periods of professional activity

CONTRIBUTION BASES IN PERIODS OF PROFESSIONAL ACTIVITY.

Contributions can be made using daily bases, based on actual workdays, or using monthly bases, depending on the choice of the employer. If this choice is not expressly made by the employer, it shall be deemed that they have opted for monthly contribution bases.

This monthly contribution method will be compulsory for employed workers on permanent contracts, not including employees who provide services on an intermittent-permanent basis, for whom this contribution method will be optional.

From 01 January 2021 onwards, the bases applicable to workers included in this Special System will be determined according to the provisions of article 147 of Royal Legislative Decree 8/2015, of 30 October, approving the consolidated text of the General Social Security Act.

When contributions are made using daily bases, the provisions of the foregoing paragraph shall be understood to refer to each actual workday, although this may not be less than the minimum daily contribution basis provided for in law.

Additional contributions for overtime are not applicable to workers included in this Special system.

The increase in the employer contribution for common contingencies of 40% set forth for temporary contracts of an effective duration of equal to or less than five days will also not apply.

1.- MONTHLY CONTRIBUTION BASES.

From 1 January 2021, the monthly contribution bases for common contingencies during periods of activity for workers that provide services throughout the month, are as follows:

CONTRIBUTION BASES FOR COMMON CONTINGENCIES
Contribution Group Occupational Classifications Minimum bases
euros/month
Maximum bases
euros/month
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 1,466.40 4,070.10
2 Engineering Technicians, Experts and Qualified Assistants 1,215.90 4,070.10
3 Administrative and Workshop Managers 1,057.80 4,070.10
4 Unqualified Assistants 1,050.00 4,070.10
5 Administrative Officials 1,050.00 4,070.10
6 Subordinates 1,050.00 4,070.10
7 Administrative Assistants 1,050.00 4,070.10
8 First and second degree skilled workers 1,050.00 4,070.10
9 Third degree skilled Workers and Specialists 1,050.00 4,070.10
10 Unskilled Labourers 1,050.00 4,070.10
11 Workers under 18 years of age 1,050.00 4,070.10

This monthly contribution method will be compulsory for employed workers on permanent contracts. This does not include employees who provide services on a permanent-intermittent basis, for whom this contribution method will be optional.

2.- CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. 

CONTRIBUTION BASES FOR ACTUAL DAYS WORKED
Contribution Group Occupational Classifications Minimum bases
euros/day
Maximum bases
euros/day
1 Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Statute of Workers’ Rights 63.76 176.96
2 Engineering Technicians, Experts and Qualified Assistants 52.87 176.96
3 Administrative and Workshop Managers 45.99 176.96
4 Unqualified Assistants 45.65 176.96
5 Administrative Officials 45.65 176.96
6 Subordinates 45.65 176.96
7 Administrative Assistants 45.65 176.96
8 First and second degree skilled workers 45.65 176.96
9 Third degree skilled Workers and Specialists 45.65 176.96
10 Unskilled Labourers 45.65 176.96
11 Workers under 18 years of age 45.65 176.96

When 22 or more actual days are worked in the calendar month, the applicable contribution basis will be the monthly contribution basis for common contingencies.

3. -TYPES OF CONTRIBUTION BASES IN PERIODS OF PROFESSIONAL ACTIVITY

Types of Contribution Bases for Common Contingencies and Work-related Injury and Occupational Disease

 
CONTRIBUTION TYPE %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
GROUP COMPANY WORKER TOTAL

Table of Premiums in additional provision four of Law 42/2006, of 28 December, GSB 2007 as amended by Final Provision Five of RDL 28/2018, of 28 December (BOE of 29th) the resulting contributions being exclusively payable by the company

1 23.60 4.70 28.30
2 to 11 20.00 4.70 24.70


Types of Contribution Bases for Unemployment, FOGASA and Professional Training

UNEMPLOYMENT COMPANY WORKERS TOTAL
Permanent employees 5.50 1.55 7.05
Casual employees 6.70 1.60 8.30
Workers on fixed term contracts or contracts entered into with disabled persons with a degree of disability no lower than 33% 5.50 1.55 7.05


During 2021 , a reduction in contribution for unemployment of 2.75 percentage points of the contribution basis will be applicable to workers in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity or paternity that arises while in work, irrespective of the scheme they are included in.

 


COMPANY WORKERS TOTAL
FOGASA 0.10
0.10


COMPANY WORKERS TOTAL
OCCUPATIONAL TRAINING 0.15 0.03 0.18

Types of contribution during situations of Temporary Disability, risk during pregnancy and risk during breastfeeding, paternity and maternity while in work, contribution according to the type of contract
PERMANENT CONTRACTS General Scheme Rules TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS
GROUP

TYPE %

The rules of the General Scheme relating to days under contract where services could not be provided will be applicable.

On the days when the provision of services is not expected, workers are required to pay in the contributions for non-working periods, unless they are receiving maternity or paternity benefits.

1 15.50
2 to 11 2.75


4. REDUCTIONS IN EMPLOYER CONTRIBUTIONS WORKING PERIODS

For 2021, the following reductions will be applied to employer contributions to this Special System during working periods with provision of services.

a) A reduction of 8.10 percentage points in the contribution basis will be applied to the contributions of workers included in contribution group 1, resulting in an effective contribution rate for common contingencies of 15.50%.

In no case will the resulting employer payment be over €279.00 per month or €12.68 per actual day worked.

b) For the contributions of workers included in contribution groups 2 to 11, the reduction will be in line with the following rules:

For monthly contribution bases, the following formula will apply:

Formula percentage reduction per month for workers in contribution groups 2 to 11

For contribution bases for actual days worked, the following formula will apply:

Formula percentage reduction in working hours for workers in contribution groups 2 to 11

The resulting employer payment cannot be below €101.47 per month or €4.61 per actual day worked.

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