2022 contribution bases and rates

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 1 January 2022 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 additional contribution for common contingencies, set forth for temporary contracts of an effective duration of equal to or less than  thirty days.

1.- MONTHLY CONTRIBUTION BASES.

From 1 January 2022, the monthly contribution bases for common contingencies during periods of activity for workers that provide services throughout the month, are as follows:

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

2.- CONTRIBUTION BASES FOR ACTUAL DAYS WORKED. 

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

Types of Contribution Bases for Unemployment, FOGASA and Professional Training

During 2022 , 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.

4.-REDUCTIONS IN COMPANY CONTRIBUTIONS

4.1. Reductions in contributions for common contingencies in active situations

For 2022, 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:

The resulting employer payment cannot be below  €117.07 per month or  €5.32   per actual day worked.

4.2. Reductions in the employer's unemployment contribution during situations of Temporary Incapacity, Risk during pregnancy, Risk during breastfeeding, as well as Birth and care of the child and Co-responsibility in the care of the infant, caused during the situation of activity.
During the year 2022, a reduction of 2.75 percentage points of the contribution basis will be applied to workers who are in  these situations,  whatever the group in which they fall .

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 01/01/2022 shall be:

1) Working Partners in associated work co-operatives:

a) Street markets less than 8 hours/day: choice between the minimum self-employed worker basis (960.60 euros/month) or 528.30 euros/month.

b) Street markets more than 8 hours/day and workers who do not receive income directly from buyers:choice between 884.10 euros/month or the minimum self-employed worker basis (960.60 euros/month) or 528.30 euros/month for activity CNAE 4799.

2) Individual workers: Choice between 884.10 euros/month or minimum self-employed worker basis (960.60 euros/month) except:

a) If CNAE is 4799: between the minimum self-employed worker basis (960.60 euros/month) or 528.30 euros/month.

b) Street markets less than 8 hours/day: between the minimum self-employed worker basis (960.60 euros/month) or 528.30 euros/month.

For self-employed workers who at any time in 2021  have had ten or more employees working for them at the same time, the minimum contribution basis from and including 01/01/2022 will be 1,234.80 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 01/01/2022 will be 1,234.80 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 01/01/2022 will be 1,234.80 euros/month.

Pluri-activity

Workers who register for the first time in the Special Scheme for Self-Employed Workers in the case of pluri-activity with full-time or part-time working hours of more than 50 per cent, the amounts will be during the year 2022 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 01/01/2022 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.

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.

(*) 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 2022 (1,125.90 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 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.

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