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In February, the Ministerial Order developing the Social Security contribution rules set out in the General State Budget Act for 2004 was published.
The following sets out these new rules, specifically those applicable to the General Scheme.
CALCULATION OF THE CONTRIBUTION BASE:
The contribution base is determined by the total monthly remuneration to which the employee is entitled, or by the amount actually received.
To determine the contribution bases for each month in respect of common contingencies, the following rules apply:
1.- The remuneration accrued in the month to which the contribution relates shall be taken into account.
2.- The proportional share of extra payments and any other remuneration components paid within the 2004 financial year shall be added to the remuneration calculated.
3.- If the resulting contribution base falls outside the minimum and maximum bases corresponding to the employee's professional category contribution group, contributions shall be made at the minimum or maximum base, depending on whether the amount calculated falls below the minimum or above the maximum.
The minimum base referred to above shall apply regardless of the number of hours worked per day.
MAXIMUM AND MINIMUM CONTRIBUTION CEILINGS:
The maximum contribution ceiling for the General Social Security Scheme shall be €2,731.50 per month.
The minimum contribution ceiling for accident and occupational illness contingencies shall be equivalent to the applicable minimum interprofessional salary at any given time, and shall not be less than €537.30 per month.
MAXIMUM AND MINIMUM BASES:
Contributions to the General Social Security Scheme for common contingencies are subject to the following minimum and maximum bases for each professional category group:
| CONTRIBUTION GROUP | PROFESSIONAL CATEGORIES | MINIMUM BASES | MAXIMUM BASES |
| EUROS/MONTH | EUROS/MONTH | ||
| 1 | Engineers and Graduates. Staff not included under Art. 1.3c of the Workers' Statute | 799.80 | 2,731.50 |
| 2 | Technical Engineers, Technicians and Qualified Assistants | 663.60 | 2,731.50 |
| 3 | Administrative and Workshop Supervisors | 576.90 | 2,731.50 |
| 4 | Unqualified Assistants | 537.30 | 2,731.50 |
| 5 | Administrative Officers | 537.30 | 2,731.50 |
| 6 | Auxiliary Staff | 537.30 | 2,731.50 |
| 7 | Administrative Assistants | 537.30 | 2,731.50 |
| EUROS/DAY | EUROS/DAY | ||
| 8 | First and Second Grade Skilled Workers | 17.91 | 91.05 |
| 9 | Third Grade Skilled Workers and Specialists | 17.91 | 91.05 |
| 10 | Unskilled Workers | 17.91 | 91.05 |
| 11 | Workers under eighteen years of age, regardless of professional category | 17.91 | 91.05 |
CONTRIBUTION RATES:
The Social Security contribution rates applicable to the Social Security scheme shall be as follows:
For common contingencies, the rate is 28.30%, of which 23.60% shall be borne by the company and 4.70% by the employee.
For occupational accidents and diseases, the premium tariff percentages shall apply, reduced by 10%.
ADDITIONAL CONTRIBUTION FOR overtime:
Remuneration received by employees in respect of overtime is subject to an additional contribution, which shall not be taken into account when calculating the regulatory base of benefits.
The additional contribution for overtime arising from force majeure shall be calculated by applying a rate of 14%, of which 12% shall be borne by the company and 2% by the employee.
The additional contribution for overtime not falling within the category referred to above shall be calculated by applying a rate of 28.30%, in the same manner as for common contingencies.
CONTRIBUTIONS DURING temporary disability (IT), PREGNANCY RISK AND MATERNITY LEAVE:
The obligation to make Social Security contributions continues during periods of temporary disability (IT), pregnancy risk, and maternity rest periods, even where these give rise to a suspension of the employment relationship.
In these situations, the contribution base for common contingencies shall correspond to that of the month preceding the date on which the incapacity, pregnancy risk situation, or maternity rest period commences.
In these situations, the following rules shall apply:
1.- Where remuneration is paid on a daily basis, the contribution base for that month shall be divided by the number of days to which the contribution relates.
The resulting figure shall be the daily contribution base, which shall then be multiplied by the number of days the employee remains in a situation of temporary disability (IT), pregnancy risk, or maternity rest leave.
2.- Where the employee receives a monthly salary and has remained registered with the company throughout the entire calendar month preceding the commencement of the situation, the contribution base for that month shall be divided by 30.
The resulting figure shall be the daily contribution base, which shall be multiplied by 30 if the employee remains in a situation of temporary disability (IT) or any of the other situations provided for throughout the entire month.
3.- Where the employee joined the company in the same month in which the employment situation began, or in which pregnancy risk or maternity rest periods commenced, the rules set out above shall apply to that month.
CONTRIBUTIONS DURING PROTECTED UNEMPLOYMENT:
The contribution base for common contingencies of workers who are in a legally recognised state of unemployment and for whom a contribution obligation exists shall be equivalent to the average of the contribution bases for the last six months of insured employment in respect of those contingencies, prior to the legally recognised state of unemployment.
In cases of suspension or reduction of working hours, the contribution base of those workers for work-related accidents and occupational illnesses shall be the average of the contribution bases for the last six months of insured employment in respect of those items, prior to the legally recognised state of unemployment.
The resumption of unemployment benefit, in cases where the entitlement has been suspended, shall entail the resumption of the contribution obligation based on the contribution base applicable at the time the entitlement arose.
Where the entitlement to unemployment benefit has been extinguished and the employee opts to reopen the original entitlement for the remaining period and at the applicable bases and rates, the contribution base to Social Security during receipt of that benefit shall be that corresponding to the original entitlement for which the worker has opted.
