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This content is in the process of being updated.

You can consult the Order PJC/51/2024, of 29 January, which develops the legal rules on Social Security contributions, unemployment, protection for cessation of activity, Wage Guarantee Fund and vocational training for 2024.

Pending approval of the minimum professional wage for 2024 (currently extended to 2023), the minimum contribution bases for all professional groups provided for in this order, as well as the S.E. contribution bases, shall apply to all professional groups. Domestic Employees, will be provisional until they are definitively approved by means of a new ministerial order.

2023 contribution bases and rates

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: 

MINIMUM AND MAXIMUM CONTRIBUTION BASES 
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.

MINIMUM AND MAXIMUM CONTRIBUTION BASES
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 (BOE 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 TYPE %


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.

  1. 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 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.

  2. 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. 


Special Scheme for Self-Employed Workers


Maximum basis for euros/month During the year 2024, the general table and the reduced table for the maximum and minimum bases applicable to the different brackets for net returns will be as follows:
Reduced table
Net returns brackets for 2024
Euros/month
Minimum basis.
Euros/month
Maximum basis.
Euros/month
Bracket 1 <= 670 735.29 816.98
Bracket 2 > 670 and <= 900 816.99 900
Bracket 3 > 900 and <1,166.70 872.55 1,166.70

General table
Net returns brackets for 2024
Euros/month
Minimum basis.
Euros/month
Maximum basis.
Euros/month
Bracket 1 >= 1,166.70 and <=1,300 950.98 1,300
Bracket 2 > 1,300 and <= 1,500 960.78 1,500
Bracket 3 > 1,500 and <= 1,700 960.78 1,700
Bracket 4 > 1,700 and <= 1,850 1,045.75 1,850
Bracket 5 > 1,850 and <= 2,030 1,062.09 2,030
Bracket 6 > 2,030 and <= 2,330 1,078.43 2,330
Bracket 7 > 2,330 and <= 2,760 1,111.11 2,760
Bracket 8 > 2,760 and <= 3,190 1,176.47 3,190
Bracket 9 > 3,190 and <= 3,620 1,241.83 3,620
Bracket 10 > 3,620 and <= 4,050 1,307.19 4,050
Bracket 11 > 4,050 and <= 6,000 1,454.25 4,720.50
Bracket 12 > 6,000 1,732.03 4,720.50
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

Intergenerational equity mechanism 0.7 per cent on the Contribution Basis for Common Contingencies


Self-employed workers with a change of base requested by 1 January 2024

The Contribution Basis for workers who on 31 December 2023 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.

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 2024. 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 and who did not change it in 2023

During 2024, they may maintain the same or a lower Contribution Basis, even if their returns results in the application of a lower base than the one chosen.


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 2024 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 contribution rate in force in the Special Scheme for Self-Employed Workers or Freelancers to the minimum base chosen. This reduction will not apply if the self-employed worker chooses a base higher than the minimum base.


Pluri-activity

Self-employed workers who pay contributions under the pluri-activity scheme, and who do so during the year 2024, 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 16,030.82 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.

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.

Special Scheme for Self-Employed Agricultural Workers

Maximum basis for euros/month During the year 2024, the general table and the reduced table for the maximum and minimum bases applicable to the different brackets for net returns will be as follows:
Reduced table
Net returns brackets for 2024
Euros/month
Minimum basis.
Euros/month
Maximum basis.
Euros/month
Bracket 1 <= 670 735.29 816.98
Bracket 2 > 670 and <= 900 816.99 900
Bracket 3 > 900 and <1,166.70 872.55 1,166.70

General table
Net returns brackets for 2024
Euros/month
Minimum basis.
Euros/month
Maximum basis.
Euros/month
Bracket 1 >= 1,166.70 and <=1,300 950.98 1,300
Bracket 2 > 1,300 and <= 1,500 960.78 1,500
Bracket 3 > 1,500 and <= 1,700 960.78 1,700
Bracket 4 > 1,700 and <= 1,850 1,045.75 1,850
Bracket 5 > 1,850 and <= 2,030 1,062.09 2,030
Bracket 6 > 2,030 and <= 2,330 1,078.43 2,330
Bracket 7 > 2,330 and <= 2,760 1,111.11 2,760
Bracket 8 > 2,760 and <= 3,190 1,176.47 3,190
Bracket 9 > 3,190 and <= 3,620 1,241.83 3,620
Bracket 10 > 3,620 and <= 4,050 1,307.19 4,050
Bracket 11 > 4,050 and <= 6,000 1,454.25 4,720.50
Bracket 12 > 6,000 1,732.03 4,720.50
Common Contingencies Rate
  • 18.75% when the worker has opted for a Contribution Basis of up to €1,141.18 per month 26.50% when the worker has opted for a Contribution Basis of over €1,141.18 per month (to be applied to the amount in excess)
Voluntary improvement of Temporary Disability due to common contingencies
  • 3.30 per cent
  • 2.80% if the person concerned is covered by protection against occupational hazards or cessation of activity.
Premiums for work-related injury (WRI) and occupational disease (OD)

Premium rates set out in additional provision four of Law 42/2006, of 28 December

Permanent Disability, and Death and Survival (when not opting for the totality of WRI and OD).

1.00 per cent

Intergenerational equity mechanism 0.7 per cent on the Contribution Basis for Common Contingencies

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.

Special System for Self-Employed Agricultural Workers’ Inactivity Periods

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

As of 2023, 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.

Since January 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 shall be 11.50 per cent, the resulting contribution being borne exclusively by the worker.

Intergenerational equity mechanism 

From 1 January 2024, 0.7% 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 2024, workers who have completed a maximum of 55 actual contribution days in 2023 will have their contributions during periods of inactivity in 2024 reduced by 19.11 per cent.

Special System for Domestic Employees

Monthly contribution Bases

From 1 January 2023, 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.

 
Bracket

Monthly Remuneration

euros/month

Contribution basis

euros/month

1st Up to 291.00 270.00
2nd From 291.01 up to 451.00 386.00
3rd From 451.01 up to 613.00 532.00
4th From 613.01 up to 775.00 694.00
5th From 775.01 up to 939.00 858.00
6th From 939.01 up to 1,098.00 1,018.00
7th From 1,098.01 up to 1,260.00 1,260.00
8th
From 1,260.01
Monthly Remuneration

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

CONTRIBUTION RATES (%)
CONTINGENCIES EMPLOYER WORKER AMOUNT
Common 23.60 4.70 28.30


  • 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)
    As of 1 January 2023, 0.6% will be 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.

As of 1 January 2024, 0.7% will be applicable on the Contribution Basis for contingencies, of which 0.58% shall be borne by the employer and 0.12% 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.

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 (effective as of 1 October 2022).
  • 80% rebate on Wage Guarantee Fund contributions (in force from 1 October 2022).
  • 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for workers who have reached the age of 62 (in force as of 1 January 2022).
  • Reductions in the company's Social Security contributions for hiring people with disabilities, in accordance with Law 43/2006, of 29 December and Royal Decree-Law 1/2023, of 10 January.
  • 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% discount on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts, to replace female workers who are victims of sexual violence and who have suspended their employment contract or exercised their right to geographical mobility or change of work centre, in accordance with article 38, section 3, of Organic Law 10/2022, of 6 September, on the comprehensive guarantee of sexual freedom.
  • 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 exercise of joint responsibility for the care of the infant, under the terms established in the Workers' Statute.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

  • 100% rebate on the employer's total Social Security contributions for 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.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

In the event that the hiring of a worker could simultaneously give rise to their inclusion in more than one of the cases for which there are contribution bonuses for the same contingencies, it will only be possible to benefit from them in respect of one of them, with the option corresponding to the employer at the time of the application for registration, or variation of data, of the worker.

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.

Social Security General Scheme

2024

COMMON CONTINGENCIES CONTRIBUTION BASES
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


Minimum bases

euros/day

Maximum bases

euros/day

8 First and second degree skilled workers 44.10 157.35
9 Third degree skilled Workers and Specialists 44.10 157.35
10 Unskilled Labourers 44.10 157.35
11 Workers under 18 years of age, regardless of their occupational classification 44.10 157.35

CONTRIBUTION RATES (%)
CONTINGENCIES COMPANY WORKERS AMOUNT Work-related Injury and Occupational Disease
Common 23.60 4.70 28.30 Table of Premiums established in the 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
Overtime due to Force Majeure 12.00 2.00 14.00
Other Overtime 23.60 4.70 28.30
Intergenerational Equity Mechanism (MEI) 0.58 0.12 0.7

(1) Exemption in the contribution for common contingencies (except for TD), Unemployment, Wage Guarantee Fund and professional training, provided for in Art. 152 of Legislative Royal Decree 8/2015:

  • Applicable during the year 2024 to workers employed by another person or worker-members of cooperatives, who continue to work after reaching the age of 65 if they have 38 or more years of contributions or 66 years and 6 months when they have less than 38 years of contributions.
  • Type of Contribution applicable in 2024 for TD 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 for a period of less than 30 days will be subject to an additional contribution payable by the employer on termination, amounting to €31.22 for the year 2024. This additional contribution will not apply to contracts for substitution, to contracts for training and apprenticeship and to contracts for alternation. 

UNEMPLOYMENT COMPANY WORKERS AMOUNT
General Rate:
Indefinite-term contracts, including indefinite part-time and intermittent-permanent contracts, fixed-term contracts in the modalities of contracts for alternation, contracts for training and apprenticeship, training to obtain professional practice appropriate to the level of studies, relief contracts, interim contracts and contracts made with workers who have a recognised degree of disability of at least 33%.
5.50 1.55 7.05
Full-time or part-time fixed-term contracts 6.70 1.60 8.30


COMPANY WORKERS AMOUNT
Wage Guarantee Fund 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
4,720.50 1,323.00

PART-TIME EMPLOYMENT CONTRACT
CONTRIBUTION GROUP MINIMUM BASIS/HOUR
1 11.13
2 9.23
3 8.03
4 to 11 7.97
MINIMUM PROFESSIONAL WAGE (MPW)

DAILY MONTHLY ANNUALLY
AMOUNTS €37.80 €1,134.00 €15,876.00

PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)

DAILY MONTHLY ANNUALLY
AMOUNTS € 20  €600 €7,200

Training internships or external academic internships included in training programmes

2024

Persons who carry out training internships or external academic internships included in training programmes provided for in the fifty-second additional provision of the Consolidated Text of the General Social Security Act shall be included as workers employed by another person in the General Social Security Scheme, excluding the special systems thereof, unless the placement or training is carried out on board vessels, in which case they shall be included in the Special Social Security Scheme for Seafarers.

Paid training internships:


Concept Company Worker Total
Common Contingencies €53.61/month €10.69/month €64.30/month
Work-related Injury and Occupational Disease €3.82/month TD
€3.56/month DDS

€7.39/month
Intergenerational Equity Mechanism (MEI)

Excluded

This contribution shall also apply to internships carried out under Royal Decree 1493/2011, of 24 October, and Royal Decree 1543/2011, of 31 October, which regulates non-labour internships in companies.

Unpaid training internships:


Concept Company Worker Total
Common Contingencies (excluding TD) €2.67/day
€2.67/day (monthly maximum: €60.76)
Work-related Injury and Occupational Disease
€0.17/day (TD)
€0.16/day (DDS)

€0.33/day (monthly maximum: €7.38 (€3.82 TD and €3.56 DDS))
Intergenerational Equity Mechanism (MEI)

Excluded

In the year 2024, for both cases of internships, the 95 percent reduction established in section 5.b) of the fifty-second additional provision of the revised text of the General Social Security Act will be applicable to the payments for common contingencies, without any other contribution benefits other than this reduction being applicable to them. The provisions of Article 20 of the consolidated text of the General Social Security Act shall apply to these reductions in payments, with the exception of the provisions of paragraphs 1 and 3 thereof.

Contracts for training and apprenticeship and training contracts for alternation

2024

Social Security contributions for training and internship contracts  and training contracts for alternation shall be made in any Social Security scheme for employed workers where this type of contract is admissible, in accordance with the following rules:

First: When the monthly contribution basis for common contingencies, determined in accordance with the rules laid down in the Social Security scheme concerned, does not exceed the minimum monthly base of that scheme:

Concept Company Worker Total Monthly Payment
Common Contingencies €53.61 €10.69 €64.30
Work-related Injury and Occupational Disease €3.82 (TD)
€3.56 (DDS) 

€7.38
Unemployment (*) €72.76 €20.51 €93.27
Wage Guarantee Fund €4.07
€4.07
Occupational Training
€2.00 €0.26 €2.26

(*) 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 2024, 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.

Second: When the monthly contribution basis for common contingencies, determined in accordance with the rules laid down in the Social Security scheme concerned,  exceeds the minimum monthly contribution basis of that scheme, the following types of contribution shall be added to the single payments referred to in the first rule:

Concept Company Worker Total Work-related Injury and Occupational Disease 
Common Contingencies 23.60% 4.7% 28.30% 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 29 December) with the resulting contributions being exclusively payable by the company
Unemployment  5.50% 1.55% 7.05%
Wage Guarantee Fund 0.20%
0.20%
Occupational Training 0.60% 0.10% 0.70%

Third: Intergenerational Equity Mechanism (MEI) contribution. 

For the intergenerational equity mechanism, a rate of 0.70% will be applied to the minimum contribution basis for common contingencies of the General Social Security Scheme for the year 2024, of which 0.58% will correspond to the employer and 0.12% to the worker.


Concept Company Worker Total
Intergenerational Equity Mechanism (MEI) 0.58%
€7.67
0.12%
€1.59
0.7% 
€9.26
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