The premiums for work-related injuries and occupational diseases are considered to be Social Security payments in all circumstances.

Contributions for work-related injuries and occupational illness, in Social Security Schemes that require specific contributions for these circumstances, will be paid exclusively by employers.

The percentage to be applied is the percentage set forth in the List of WRI and OD Premiums (Forth Additional Provision of Law 42/2006, of 28 December, on the General State Budget for 2007, as amended by the Thirteenth Final Provision of 26/2009, of 23 December, on the General State Budget for 2010), depending on the activity of the company or the occupation/status of the worker, as applicable.