Social Security General Scheme
|Contribution Group||Occupational Classifications||Minimum bases
|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|
|8||First and second degree skilled workers||35.00||135.67|
|9||Third degree skilled Workers and Specialists||35.00||135.67|
|11||Workers under 18 years of age, regardless of their occupational classification||35.00||135.67|
|Overtime due to Force Majeure||12.00||2.00||14.00|
(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.
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
|Full-time, fixed duration Contract||6.70||1.60||8.30|
|Part-time, fixed term Contract||6.70||1.60||8.30|
|CONTRIBUTION GROUP||MINIMUM BASIS/HOUR|
|4 to 11||6.33|
|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)
|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.