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2022 contribution bases and rates

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Special Scheme for Self-Employed Agricultural Workers

Minimum basis euros/month	960.60
Maximum basis euros/month	4,139.40
Rates	18.75%: When the basis is between 960.60 and 1,152.60 euros/month. 26.50%: If contributions are made using a basis greater than 1.152,60 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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