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2022 contribution bases and rates

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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 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:

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 1,629.30 4,139.40
2 Engineering Technicians, Experts and Qualified Assistants 1,351.20 4,139.40
3 Administrative and Workshop Managers 1,175.40 4,139.40
4 Unqualified Assistants 1,166.70 4,139.40
5 Administrative Officials 1,166.70 4,139.40
6 Subordinates 1,166.70 4,139.40
7 Administrative Assistants 1,166.70 4,139.40
8 First and second degree skilled workers 1,166.70 4,139.40
9 Third degree skilled Workers and Specialists 1,166.70 4,139.40
10 Unskilled Labourers 1,166.70 4,139.40
11 Workers under 18 years of age 1,166.70 4,139.40

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. 

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 70.84 179.97
2 Engineering Technicians, Experts and Qualified Assistants 58.75 179.97
3 Administrative and Workshop Managers 51.10 179.97
4 Unqualified Assistants 50.73 179.97
5 Administrative Officials 50.73 179.97
6 Subordinates 50.73 179.97
7 Administrative Assistants 50.73 179.97
8 First and second degree skilled workers 50.73 179.97
9 Third degree skilled Workers and Specialists 50.73 179.97
10 Unskilled Labourers 50.73 179.97
11 Workers under 18 years of age 50.73 179.97

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

 
CONTRIBUTION TYPE %
COMMON CONTINGENCIES Work-Related Injuries and Occupational Diseases
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 (BOE of 29th) the resulting contributions being exclusively payable by the company

1 23.60 4.70 28.30
2 to 11 20.24 4.70 24.94


Types of Contribution Bases for Unemployment, FOGASA and Professional Training


UNEMPLOYMENT COMPANY WORKERS AMOUNT
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 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.

 


COMPANY WORKERS AMOUNT
FOGASA 0.10
0.10


COMPANY WORKERS AMOUNT
OCCUPATIONAL TRAINING 0.15 0.03 0.18

Contribution rates during situations of Temporary Incapacity, 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.
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



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 .

Special Scheme for Self-Employed Workers

 
Minimum basis euros/month €960.60  /month
Maximum basis euros/month €4,139.40  /month

Contribution basis for workers aged 47 or under.

Workers aged under 47 from an including 01/01/2022 can choose between the limits of the minimum and maximum basis.

Workers aged 47 on said date whose contribution basis in December 2021 was greater than or equal to 2,077.80 euros/month or have acquired active contributor status in this Special Scheme after this date can also make the same choice.

If workers, on 01/01/2022 inclusive, are aged 47 and have a contribution basis lower than 2,077.80 euros/month, they may not choose a basis over 2,113.20 euros/month, unless they exercise their right to do so before 30 June 2022, effective as of 1 July the same year, in which case there would be no limitation.

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 with 47 years of age, said limitation will not be applicable.

Workers who are 47 years old, if their contribution basis is less than 2,077.80 euros/month and they do not exercise any option, the contribution basis will be between 960.60 euros/month and 2,113.20 euros/month.

Contribution Basis 48 years or over.

For workers aged 48 or over from and including 01/01/2022, inclusive, the contribution basis will be between 1,035.90 and 2,113.20 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 960.60 and 2,113.20 euros/month.

If the most recent certified contribution basis was greater than 2,077.80 euros/month, the contributions must use a basis between 960.60 euros/month 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 2,077.80 euros/month, they must make contributions using a basis between 960.60 and 2,113.20 euros/month.

If the most recent certified contribution basis was greater than 2,077.80 euros/month, the contributions must use a basis between 960.60 euros/month and the amount thereof, increasing by 1.70 percent 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 01/01/2022 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.

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.

Special System for Self-Employed Agricultural Workers Inactivity period

Determination of Inactivity Situation

For these purposes, periods of inactivity are understood to exist within a calendar month when the number of calendar days on which the worker is registered in the special system in that month is greater than the number of actual days worked in that month multiplied by 1.3636.

The number of days of inactivity in the month is the difference between the number of days of absence in the month and the number of actual days in the month multiplied by 1.3636.

The contribution for the days of inactivity in the month is the result of multiplying the number of days of inactivity in the month by the corresponding daily contribution base and by the applicable contribution rate.

Contribution Basis in an Inactivity Period

During the 2021 year, the amount of the monthly contribution base applicable for employees included in this special system, during periods of inactivity, will be that established for the minimum base for common contingencies corresponding to group 7 of the scale of contribution groups of the General Social Security Scheme.

In 2021, the applicable monthly contribution base for employed workers included in this Special System, during inactivity periods, will be 1,125.90 euros.

Type of Contribution in an Inactivity Period

The contribution rate in this situation will be 11.50%.

Benefits of contributing

With effect from 1 January 2021, workers who have completed a maximum of 55 actual contribution days in 2020 will have their contributions during periods of inactivity in 2021 reduced by 19.11 per cent.



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 1,629.30 4,139.40
2 Engineering Technicians, Experts and Qualified Assistants 1,351.20 4,139.40
3 Administrative and Workshop Managers 1,175.40 4,139.40
4 Unqualified Assistants 1,166.70 4,139.40
5 Administrative Officials 1,166.70 4,139.40
6 Subordinates 1,166.70 4,139.40
7 Administrative Assistants 1,166.70 4,139.40


Minimum bases
euros/day
Maximum bases
euros/day
8 First and second degree skilled workers 38.89 137.98
9 Third degree skilled Workers and Specialists 38.89 137.98
10 Unskilled Labourers 38.89 137.98
11 Workers under 18 years of age, regardless of their occupational classification 38.89 137.98


CONTRIBUTION RATES (%)
CONTINGENCIES COMPANY WORKERS AMOUNT
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) Exemption  in the contribution for common contingencies (except for TI), unemployment, wage guarantee fund and professional training, provided for in art. 152 of Legislative Royal Decree 8/2015

  • applicable during the year 2022 to employees or worker or worker-members of cooperatives, who continue to work after reaching the age of 65 if they can prove contributions of 37 years and 6 months or more; or after reaching the age of 66 years and 2 months, if they can prove contributions of less than 37 years and 6 months.
    • Type of contribution applicable in 2022 for TI due to common contingencies:   1.55 % of which 1.30% will be payable by the company and 0.25 % payable by the worker.

(2)   Fixed-term contracts of less than 30 days will be subject to an additional contribution payable by the employer on termination, which will be €26.57 in 2022.   This additional contribution shall not apply to contracts concluded with workers included in the Special System for Agricultural Employees, in the Special System for Domestic Employees or in the Special Scheme for Coal Mining, nor to replacement contracts.

 

UNEMPLOYMENT COMPANY WORKERS AMOUNT

General Rate:

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
disabled workers

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 AMOUNT
FOGASA 0.20
0.20


COMPANY WORKERS AMOUNT
OCCUPATIONAL TRAINING 0.60 0.10 0.70

CONTRIBUTION LIMITS FOR WORK-RELATED INJURIES AND OCCUPATIONAL DISEASES
MAXIMUM MINIMUM
4,139.40 1,166.70

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP MINIMUM BASIS/HOUR
1 9.82
2 8.14
3 7.08
4 to 11 7.03
 

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 €47.28  €9.43  €56.71
For Work-related Injury and Occupational Disease TD (Temporary Disability)
€3.64 DDS (Disability, Death and Survival)
€2.87 (euros)

 €6.51
Unemployment (*)  €64.17 €18.08  €82.25
Wage Guarantee Fund €3.59
€3.59

(*) 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.


MINIMUM PROFESSIONAL WAGE (MPW)

DAILY MONTHLY ANNUALLY
AMOUNTS €33.33 €1,000.00 €14,000.00

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)

DAILY MONTHLY ANNUALLY
AMOUNTS € 19.30  €579.02 €6,948.24

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