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2019 contribution bases and rates

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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 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 2019 (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 30.00 900.00 12,600.00

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)

DAILY MONTHLY ANNUALLY
AMOUNTS 17.93  537.84 6,454.03

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 2019 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 2019, 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.


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 19.10 4.70 23.80


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 2019 , 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 bases in situations of:

TEMPORARY DISABILITY, RISK DURING PREGNANCY, RISK DURING BREASTFEEDING, MATERNITY AND PATERNITY WHILE IN WORK, CONTRIBUTIONS 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


REDUCTIONS IN EMPLOYER CONTRIBUTIONS WORKING PERIODS

For 2019, 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

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

Formula

The resulting employer payment cannot be below €88.15 per month or €4.01 per actual day worked.

Special Scheme for Self-Employed Workers

 
Minimum basis euros/month €944.40 /month
Maximum basis euros/month €4,070.10 /month

Contribution basis for workers aged 47 or under.

Workers aged under 47 from an including 01/01/2021 can choose between the limits of the minimum and maximum basis.

Workers aged 47 on said date whose contribution basis in December 2020 was greater than or equal to 2,052.00 euros/month or have acquired active contributor status in this Special Scheme after this date can also make the same choice.

If workers, on 01/01/2021, are aged 47 and have a contribution basis lower than 2,052.00 euros/month, they may not choose a basis over 2,077.80 euros/month, unless they exercise their right to do so before 30 June 2019, effective as of 1 July the same year.

In the event that the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and acquire active contributor status in this Special Scheme aged 47, said limitation will not be applicable.

Workers who are 47 years old, if their contribution basis is less than 2,052.00 euros/month and they do not exercise any option, the contribution basis will be between 944.40 euros/month and 2,077.80 euros/month.

Contribution Basis 48 years or over.

For workers aged 48 or over from and including 01/01/2021, inclusive, the contribution basis will be between 1,018.50 and 2,077.80 euros/month.

In the event that the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 45 or older, they will be able to choose a contribution basis between 944.40 and 2,077.80 euros/month.

If the most recent certified contribution basis was greater than 2,052.00 euros/month, the contributions must use a basis between 944.40 euros/month and the amount thereof, with the ceiling of the maximum contribution basis.

Contribution Basis 48 or 49 years old.

Workers who, on 01/01/2011, were aged 48 or 49 and where the last credited contribution basis was  over 2,052.00 euros/month can opt for a contribution basis between 944.40 euros/month and the amount and the amount thereof, with the ceiling of the maximum contribution basis.

Workers aged 48 or over and with 5 years or more of contributions before turning 50.

If the last contribution basis was less than or equal to 2,052.00 euros/month, they must make contributions using a basis between 944.40 and 2,077.80 euros/month.

If the most recent certified contribution basis was greater than 2,052.00 euros/month, the contributions must use a basis between 944.40/month and the amount thereor, with a ceiling of the maximum contribution basis.

Common Contingencies Rate 28.30 per cent
Professional Contingencies Rate 1.30 per cent
Cessation of Activity Rate

0.90 per cent

Vocational Training Rate
0.10 per cent


Self-employed workers dedicated to street trade or door-to-door sales:

Whatever the age of the worker and the years of effective Social Security contributions, the minimum contribution bases of these workers (CNAE: 4781, 4782, 4789, 4799) from and including 01/01/2021 shall be:

1) Working Partners in associated work co-operatives:

a) Street markets less that 8 hours/day: choice between the minimum self-employed worker basis (944.40 euros/month) or 519.30 euros/month.

b) Street markets more than 8 hours/day and workers who do not receive income directly from buyers:choice between 869.40 euros/month or the minimum self-employed worker basis (944.40 euros/month) or 519.30 euros/month for activity CNAE 4799.

2) Individual workers: Choice between 869.40 euros/month or minimum self-employed worker basis (944.40 euros/month) except:

a) If CNAE is 4799: between the minimum self-employed worker basis (944.40 euros/month) or 519.30 euros/month.

b) Street markets less than 8 hours/day: between the minimum self-employed worker basis (944.40 euros/month) or 519.30 euros/month.


For self-employed workers who at any time in 2020 have had ten or more employees working for them at the same time, the minimum contribution basis from and including 01/01/2021 will be 1,214.10 euros/month.


Employees who exercise  the management and administration functions that come with the post of director or administrator, or provide other services for a capital company, for profit and on a regular, personal and direct basis, provided that they have effective direct or indirect control of the company, the minimum contribution basis from and including 01/01/2021 will be 1,214.10 euros/month. 


Associate workers of worker-owned companies, when their share in the share capital, together with that of their spouse and relatives by consanguinity, affinity, or adoption up to the second degree, with whom they cohabit, is at least 50 per cent, unless they can prove that effective control of the company requires the participation of persons other than family relations, the minimum contribution basis from and including 01/01/2021 will be 1,214.10 euros/month.


Pluriactivity

Workers who register for the first time in the Special Scheme for Self-Employed Workers in the case of pluriactivity with full-time or part-time working hours of more than 50 per cent, the amounts will be during the year 2021 as a minimum ceiling:

a) If the working day is full-time:

  • 50 per cent  of the minimum contribution basis, for the first 18 months.
  • 75 per cent of the minimum contribution basis for the following 18 months.

b) If the working day is more than 50 per cent part-time:

  • 75 per cent of the minimum contribution basis for the first 18 months.
  • 85 per cent of the minimum contribution basis for the following 18 months.

As a maximum ceiling: those applicable to the scheme.

Application of the aforementioned measures will be incompatible with any other bonus scheme or reduction established as a measure to foster self-employment, as well as payment returns established in Article 313 TRLGSS.


Contribution for workers over 65 years of age

Workers over 65 years of age with 38 years and 6 months of contributions or 67 years of age and 37 years of contributions, from 01/01/2021 will only be obliged to pay contributions for:

  • Temporary Disability
  • Professional Contingencies


Contributions where retirement and self-employment are compatible.

During the period of self-employment compatible with the retirement pension, workers shall pay contributions to this special scheme only for:

  • Temporary Disability
  • Professional Contingencies

However, they will be subject to a special solidarity contribution of 9 per cent of the basis for common contingencies, not computable for benefit purposes.

The retirement pension amount that is compatible with work carried out will be equal to 50 per cent of the resulting amount during the initial recognition, once, where applicable, the maximum limit of the public pension, or the pension being paid, is applied at the time when compatibility with work starts. In all instances, minimum supplements, regardless of whether the working day or the activity performed by the pensioner, will be excluded.

If proof is provided that at least one person is employed, the amount of the pension compatible with work is 100 per cent.

Special Scheme for Self-Employed Agricultural Workers

Minimum basis euros/month 944.40
Maximum basis euros/month 4,070.10
Rates                  
  • 18.75%: When the basis is between 944.40  and 1,133.40 euros/month.
  • 26.50%: If contributions are made using a basis greater than 1.133,40 euros/month; the surplus amount.
Voluntary improvement TD   C.C.
               
  • 3.30%
  • 2.80%, if you are included in the occupational contingencies or out-of-work protection system.
Rate for WRI and OD Premiums for 2007 in additional provision four of the General State Budgets Act 42/2006 of 28 December.
DDS (no WRI and OD option) 1.00%


Workers included in this Special System who have not opted to provide coverage, within the scope of protection provided, to all contingencies of work-related injuries and occupational diseases, will make an additional contribution of 0.10 per cent – applied to the chosen contribution basis – to finance the benefits provided for risk during pregnancy and risk during breastfeeding.

For workers who voluntarily avail themselves of the Cessation of Activity coverage, the applicable contribution rate will be 2.20 per cent.

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