2023 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.

From 1 January 2023 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 Law on Social Security. 

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 2023, 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

Contribution Types for Intergenerational Equity Mechanism (IEM)

Self-employed workers with a change of base requested by 1 January 2023

The Contribution Basis for workers who on 31 December 2022 had requested a change in their Contribution Basis with effect from 1 January 2023 will be the one requested, provided that it is in one of the brackets for the tables in section 1 and complies with the provisions of Royal Decree-Law 13/2022 of 26 July, which establishes a new contribution system for Self-Employed Workers or freelancers and improves protection in the event of cessation of activity.

For those workers who have applied for automatic updating of their Contribution Basis, their Contribution Basis as of 1 January 2023 will be that of 31 December 2022 increased by 8.6%, provided that they are in one of the brackets for the tables in section 1 and comply with the provisions of Royal Decree-Law 13/2022 of 26 July.

Relatives of the self-employed worker and members of the company

The family members of the self-employed worker included in this special scheme under the provisions of Article 305.2.k) and the self-employed workers included in this special scheme under the provisions of Article 305.2.b) and e), all articles in the consolidated text of the General Law on Social Security, may not choose a monthly Contribution Basis of less than 1,000 euros during the year 2023. For the application of this minimum Contribution Basis, it is sufficient to have been registered in this special scheme for 90 days in any of these cases.

Self-employed workers who on 31 /12/ 2022 will pay contributions at a higher rate than that which would correspond to their returns

They may maintain that Contribution Basis, or a lower one, during the year 2023, even if their returns determine the application of a lower Contribution Basis than either of them, in accordance with the provisions of the sixth transitional provision of Royal Decree-Law 13/2022 of 26 July.

Self-employed workers dedicated to street trade or door-to-door sales

Self-employed street vendors (CNAE 4781 Retail sale of foodstuffs, beverages and tobacco at stalls and markets; 4782 Retail sale of textiles, clothing and footwear at stalls and markets and 4789 Retail sale of other products at stalls and markets) may choose to pay contributions on a basis equivalent to 77% of the minimum basis for bracket 1 in the reduced table.

The provisions of this paragraph shall also apply to worker-members of worker cooperatives engaged in street trading who receive their income directly from buyers.

Worker-members of associated work cooperatives engaged in street trading

Worker-members of associated workers cooperatives engaged in street trading activities who may have been included under the Special Scheme for Self-Employed Workers or Freelancers in application of the provisions of Article 120.four.8 of Law 2/2008, of 23 December, on the General State Budget for 2009, will be entitled in 2023 to a reduction of 50% of their payments.

Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the special scheme from 1 January 2009 will also be entitled to this reduction.

The reduction will be applied to the payment resulting from applying the Type of Contribution in force in the Special Scheme for Self-Employed Workers or Freelancers to the minimum basis allowed.

Pluri-activity

Self-employed workers who pay contributions under the pluri-activity scheme, and who do so during the year 2023, taking into account both the contributions made under this special scheme and the employer's contributions and those corresponding to the worker under the Social Security scheme corresponding to their employed activity, will be entitled to a return of 50% of the excess by which their contributions for common contingencies exceed the amount of 15,266.72 euros, with a ceiling of 50 percent of the contributions paid into this special scheme due to their contributions for common contingencies.

In such cases, the Social Security General Treasury will pay the corresponding return in each case, within a maximum period of four months from the standardisation provided for in Article 308.1.c) of the consolidated text of the General Law on Social Security, except when there are special circumstances in the contribution that prevent it from being made within that period or when it is necessary for the interested party to provide data, in which case the return will be made after that period.

Members of the consecrated life of the Catholic Church

Members of institutes of the consecrated life of the Catholic Church, included in this special scheme by virtue of Royal Decree 3325/1981 of 29 December 1981, which incorporates religious aspects of the diocesan right of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, and Order TAS/820/2004 of 12 March 2004, which incorporates religious aspects of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, will not be subject to contributions based on returns from economic or professional activity.

In any case, they must choose their monthly Contribution Basis base at an amount equal to or higher than the minimum basis for bracket 3 in the reduced table of Contribution Bases included in paragraph 1.

The monthly Contribution Bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.

Nor will coverage of the contingency of Temporary Disability, the contingencies of work-related injury and occupational diseases, cessation of activity and vocational training be required.

The Type of Contribution applicable to the Contribution Basis for members of institutes in the consecrated life of the Catholic Church included in the Special Scheme for Self-Employed Workers or Freelancers will be 27.15%, of which 26.51% corresponds to the coverage of common contingencies, excluding Temporary Disability, and 0.64%, to professional contingencies corresponding to Permanent Disability and Death and Survival, with protection for cessation of activity not being covered, provided that these institutes have the authorisation of the Social Security to collaborate in managing the financial benefit of Temporary Disability.

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% – applied to the chosen Contribution Basis – to finance the benefits provided for Risk during Pregnancy and risk during breastfeeding.

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 Basis and by the applicable Type of Contribution.

Contribution Basis in an Inactivity Period

During the 2023 year, the amount of the monthly Contribution Basis applicable for workers employed by another Person included in this special system, during inactivity periods, will be that established for the minimum base for common contingencies corresponding to group 7 of the scale of Trading Groups of the General Social Security Scheme.

In 2023, the applicable monthly Contribution Basis for workers employed by another Person included in this Special System, during inactivity periods, will be 1,260.00 euros.

Type of Contribution in an Inactivity Period

The Type of Contribution in this situation will be 11.50%.

Intergenerational equity mechanism 

From 1 January 2023, 0.6% of the Contribution Basis for common contingencies, payable by the worker, will be applied to inactivity periods.

Benefits of contributing

With effect from 1 January 2021, workers who have completed a maximum of 55 actual contribution days in 2022 will have their contributions during inactivity periods in 2023 reduced by 19.11%.

Monthly contribution Bases

From 1 January 2022, the Contribution Bases for common contingencies for this special system will be determined by the following scale, according to the remuneration received by Domestic Employees for each working relationship.

For the purposes of determining the monthly remuneration of a Domestic Employee, the monthly amount received must be increased, in accordance with Article 147.1 of the consolidated text of the General Law on Social Security, with the proportional amount of the extra payments to which the employee is entitled.

Types of contribution

• Common contingencies
  From 1 January 2023, the Type of Contribution for common contingencies will be 28.30% – 23.60% payable by the employer and 4.70% payable by the employee.

• Professional contingencies
  The Type of Contribution set out in the premium rate approved by the fourth additional provision of Law 42/2006, of 28 December, on the General State Budget for 2007, in the wording given by the fifth final provision of Royal Decree-Law 28/2018, of 28 December (key heading 97), will be applied to the corresponding Contribution Basis, with the resulting contribution to be paid exclusively by the employer.

• Unemployment
  From 1 January 2023, the Types of Contribution for Unemployment shall be as follows:
  1. Permanent contracts: 7.05%, of which 5.5% shall be payable the employer and 1.55% shall be payable by the worker.
  2. Fixed-term contracts: 8.30%, of which 6.70% shall be payable by the employer and 1.60% shall be payable by the employee.

• Wage Guarantee Fund (FOGASA)
  The Type of Contribution to the Wage Guarantee Fund shall be 0.2 at the sole expense of the employer.

• Intergenerational equity mechanism (MEI)
  For the intergenerational equity mechanism, 0.6% applicable on the Contribution Basis for contingencies, of which 0.5% shall be borne by the employer and 0.1% shall be borne by the employee.

Benefits of contributing

Unless otherwise stipulated, only employers who are up to date with their Social Security payment obligations on the date they are granted may obtain reductions, bonuses or any other benefit in the Social Security bases, rates and contributions and for joint collection concepts. 

Failure to pay Social Security contributions and joint collection contributions accrued after the contribution benefits have been obtained within the statutory period will only result in their automatic loss in respect of the contributions corresponding to periods not paid within that period, unless this is due to an error on the part of the Social Security Administration.

From 1 October 2022, the contribution benefits applicable under this Special System are as follows:

• A 20% reduction in the employer's Social Security contribution for common contingencies due to registration for the scheme.
• Benefit of 45% on the employer's Social Security contribution for common contingencies, for hiring carers in large families (not cumulative with the 20% reduction for registration to the scheme). In any case, this rebate only applies to hiring one carer per family unit that is officially recognised as a large family.
• 80% rebate on the employer's contribution to the Unemployment contribution.
• 80% rebate on the Wage Guarantee Fund contribution.
• Reductions in the employer's Social Security contributions for common contingencies, for hiring people with disabilities, in accordance with Law 43/2006, of 29 December, for the improvement of growth and employment.
• 100% rebate on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts to replace female workers who are victims of gender violence, in accordance with Article 21, Section 3, of Organic Law 1/2004, of 28 December, on Comprehensive Protection Measures against Gender Violence.
• 100% rebate on the employer's total Social Security contributions for the formalisation of interim contracts signed with unemployed persons to replace workers whose employment contract has been suspended due to risk during pregnancy or risk during breastfeeding, birth and care of a child under the terms established in the Workers' Statute.
• 100% rebate on the employer's total Social Security contributions for female workers replaced for the reasons mentioned in the previous paragraph. This rebate shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.
• 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for female workers who have reached the age of 62.

These benefits in the contribution will not apply in the cases in which Domestic Employees who provide their services for less than 60 hours per month per employer assume compliance with the obligations in terms of tallying, contribution and collection under the special system, in accordance with provisions set forth in the additional provision twenty-four of the General Law on Social Security.

As of 1 January 2023, only employers will be able to assume the aforementioned obligations, being able to access the contribution benefits applicable in this Special System as of that date.

(*) 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 2023 (1,260.00 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 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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