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.
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:
|Trading Group||Occupational Classifications||
|1||Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute||1,759.50||4,495.50|
|2||Engineering Technicians, Experts and Qualified Assistants||1,459.20||4,495.50|
|3||Administrative and Workshop Managers||1,269.30||4,495.50|
|8||First and second degree skilled workers||1,260.00||4,495.50|
|9||Third degree skilled Workers and Specialists||1,260.00||4,495.50|
|11||Workers under 18 years of age||1,260.00||4,495.50|
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.
|Trading Group||Occupational Classifications||
|1||Engineers and University Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute||76.50||195.46|
|2||Engineering Technicians, Experts and Qualified Assistants||63.44||195.46|
|3||Administrative and Workshop Managers||55.19||195.46|
|8||First and second degree skilled workers||54.78||195.46|
|9||Third degree skilled Workers and Specialists||54.78||195.46|
|11||Workers under 18 years of age||54.78||195.46|
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
|COMMON CONTINGENCIES||Work-Related Injuries and Occupational Diseases|
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
|2 to 11||20.48||4.70||25.18|
Contribution Types for Intergenerational Equity Mechanism (IEM)
|INTERGENERATIONAL EQUITY MECHANISM (MEI)||0.5||0.1||0.6|
Types of Contribution Bases for Unemployment, Wage Guarantee Fund and Professional Training
|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 2023, a reduction in the employer contribution for unemployment of 2.75% of the contribution basis will be applicable to workers who find themselves in a situation of temporary disability, risk during pregnancy, risk during breastfeeding, maternity and paternity that arises while in work, irrespective of the scheme they are included in.
|Wage Guarantee Fund||0.10||0.10|
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.
|PERMANENT CONTRACTS General Scheme Rules||TEMPORARY AND PERMANENT-INTERMITTENT CONTRACTS|
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 inactivity periods, unless they are receiving maternity or paternity benefits.
|2 to 11||2.75|
4.-REDUCTIONS IN COMPANY CONTRIBUTIONS
4.1. Reductions in contributions for common contingencies in active situations
For 2023, 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 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 €132.66 per month or €6.03 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 2023, 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 .