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Special System for Employed Agricultural Workers Periods of professional activity
2024
CONTRIBUTION IN PERIODS OF PROFESSIONAL ACTIVITY.
Contributions can be made using daily bases, based on actual workdays actually carried out or planned, or using monthly bases, depending on the choice of the employer. If the option is not expressly exercised by the employer, by default it will be understood that the monthly contribution bases have been chosen, which will be compulsory for the worker employed by another person with indefinite contracts without including those who provide services on a intermittent - permanent employee basis, for whom it will be optional.
The contribution 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.
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.- CONTRIBUTION BASES FOR COMMON AND PROFESSIONAL CONTINGENCIES IN MONTHLY MODALITY
The following minimum and maximum contribution bases during periods of activity are established for workers with a monthly contribution mode, who provide services during the whole month, as of 1 January 2024:
| Trading 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 Workers' Statute | 1,847.40 | 4,720.50 |
| 2 | Engineering Technicians, Experts and Qualified Assistants | 1,532.10 | 4,720.50 |
| 3 | Administrative and Workshop Managers | 1,332.90 | 4,720.50 |
| 4 | Unqualified Assistants | 1,323.00 | 4,720.50 |
| 5 | Administrative Officials | 1,323.00
|
4,720.50 |
| 6 | Subordinates | 1,323.00
|
4,720.50 |
| 7 | Administrative Assistants | 1,323.00
|
4,720.50 |
| 8 | First and second degree skilled workers | 1,323.00
|
4,720.50 |
| 9 | Third degree skilled Workers and Specialists | 1,323.00
|
4,720.50 |
| 10 | Unskilled Labourers | 1,323.00
|
4,720.50 |
| 11 | Workers under 18 years of age | 1,323.00
|
4,720.50 |
2.- CONTRIBUTION BASES FOR COMMON AND OCCUPATIONAL CONTINGENCIES IN ACTUAL WORKING DAY MODALITY
When 22 or more actual days are worked in the calendar month, the applicable contribution basis will be the monthly contribution basis for common and professional contingencies on a monthly basis.
| Trading 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 Workers' Statute | 80.32 | 205.24 |
| 2 | Engineering Technicians, Experts and Qualified Assistants | 66.61 | 205.24 |
| 3 | Administrative and Workshop Managers | 57.95 | 205.24 |
| 4 | Unqualified Assistants | 57.52 | 205.24 |
| 5 | Administrative Officials | 57.52
|
205.24 |
| 6 | Subordinates | 57.52
|
205.24 |
| 7 | Administrative Assistants | 57.52
|
205.24 |
| 8 | First and second degree skilled workers | 57.52
|
205.24 |
| 9 | Third degree skilled Workers and Specialists | 57.52
|
205.24 |
| 10 | Unskilled Labourers | 57.52
|
205.24 |
| 11 | Workers under 18 years of age | 57.52
|
205.24 |
Regardless of the number of hours worked in each working day, the contribution basis for workers included in the Special System for Agricultural workers employed by another person may not be less than EUR 57.52/day as of 1 January 2024.
3. -TYPES OF CONTRIBUTION BASES IN PERIODS OF PROFESSIONAL ACTIVITY
Types of Contribution Bases for Common Contingencies and Work-related Injury and Occupational Disease
| COMMON CONTINGENCIES | Work-Related Injuries and Occupational Diseases | |||
|---|---|---|---|---|
| TRADING GROUP | COMPANY | WORKER | AMOUNT |
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 (Official State Gazzette of 29 December) with the resulting contributions being exclusively payable by the company |
| 1 | 23.60 | 4.70 | 28.30 | |
| 2 to 11 | 20.72 | 4.70 | 25.42 | |
Contribution Types for Intergenerational Equity Mechanism (IEM)
| COMPANY | WORKERS | AMOUNT | |
|---|---|---|---|
| INTERGENERATIONAL EQUITY MECHANISM (MEI) | 0.58 | 0.12 | 0.7 |
Types of Contribution Bases for Unemployment, Wage Guarantee Fund and Professional Training
| UNEMPLOYMENT | COMPANY | WORKERS | AMOUNT |
|---|---|---|---|
| Permanent workers employed by another Person and workers on fixed-term contracts with workers with a degree of disability of at least 33 per cent | 5.50 | 1.55 | 7.05 |
| Casual employees | 6.70 | 1.60 | 8.30 |
| COMPANY | WORKERS | AMOUNT | |
|---|---|---|---|
| Wage Guarantee Fund | 0.10 | 0.10 |
| COMPANY | WORKERS | AMOUNT | |
|---|---|---|---|
| OCCUPATIONAL TRAINING | 0.15 | 0.03 | 0.18 |
Contribution rates during situations of Temporary Disability, Risk during pregnancy and 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: the contribution will be made according to the type of contract.
| INDEFINITE CONTRACT | TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS | |
|---|---|---|
| TRADING GROUP | COMMON CONTINGENCIES RATE % |
For the contracted days on which the workers have not been able to provide their services, the rates foreseen for the open-ended contract shall apply. |
| 1 | 15.50 | |
| 2 to 11 | 2.75 | |
4.-REDUCTIONS IN COMPANY CONTRIBUTIONS
4.1. Reductions in contributions for common contingencies in active situations.
For 2024, the following reductions will be applied to employer contributions to this Special System during working periods with provision of services.
-
A reduction of 8.10 percentage points in the contribution basis will be applied to the contributions of workers included in trading group 1, resulting in an effective type of contribution 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. -
For the contributions of workers included in trading 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 €148.25 per month or €6.74 per actual day worked.
4.2. Reductions in the employer's unemployment contribution during situations of Temporary Disability, 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 2024, 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.