Cookies Notice

This website uses cookies to help you have a better user experience. Cookies are not used to collect personal information. For more information, please see our cookies policy.

Rate this page
Rate this content

Maximum and Minimum Limits

Social Security contribution bases may not exceed the absolute maximum limit established, which will be fixed for each tax year in the corresponding General State Budget Act.

This maximum limit will be the same for all the activities, occupational categories and eventualities covered by the scheme in question and will apply independent of the number of hours worked, even in the case of multi-employment, but not in the case of multi-activities.

The minimum limit of the contribution base will be the whole amount of the prevailing minimum guaranteed wage the time, increased by one sixth, except when there is a provision to the contrary.

Complementary Content