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1.- GENERAL SCHEME:
Maximum and minimum contribution ceilings:
The maximum contribution base ceiling has been set at €2,996.10 per month since 1 January 2007. The minimum ceiling for work-related accident and occupational illness contingencies shall be equivalent to the minimum inter-occupational salary, increased by the pro-rata allocation of payments falling due over periods longer than one month, and may not be less than €665.70 per month.
Maximum and minimum contribution bases:
| Contribution group | Professional categories | Minimum bases €/month | Maximum bases €/month |
| 1 | Engineers and Graduates. Senior management staff not covered by Article 1.3.c) of the Workers' Statute | 929.70 | 2,996.10 |
| 2 | Technical Engineers, Surveyors and Qualified Assistants | 771.30 | 2,996.10 |
| 3 | Administrative and Workshop Supervisors | 670.80 | 2,996.10 |
| 4 | Unqualified Assistants | 665.70 | 2,996.10 |
| 5 | Administrative Officers | 665.70 | 2,996.10 |
| 6 | Ancillary Staff | 665.70 | 2,996.10 |
| 7 | Administrative Assistants | 665.70 | 2,996.10 |
| Contribution group | Professional categories | €/day | €/day |
| 8 | First and second grade skilled workers | 22.19 | 99.87 |
| 9 | Third grade skilled workers and Specialists | 22.19 | 99.87 |
| 10 | Unskilled Labourers | 22.19 | 99.87 |
| 11 | Workers under eighteen years of age, regardless of their professional category | 22.19 | 99.87 |
Contribution rates:
a) For common contingencies: 28.30%, of which 23.60% is payable by the company and 4.70% by the employee.
b) For contingencies relating to work-related accidents and occupational illnesses, the rates set out in the premium tariff established in the fourth additional provision of Law 42/2006 shall apply, and shall be borne by the company.
2.- SPECIAL SCHEME FOR SELF-EMPLOYED WORKERS:
Contribution bases and rates:
· Contribution rate: 29.80%. Where the employee has not opted for coverage under temporary disability (IT), the applicable rate shall be 26.50%.
· Minimum contribution base: €801.30 per month.
· Maximum contribution base: €2,996.10 per month.
3.- Social Security contribution FOR PART-TIME CONTRACTS:
Contribution bases:
To determine the monthly contribution base for common contingencies, the remuneration accrued for ordinary and supplementary hours worked during the relevant month shall be calculated, with a proportional addition for weekly rest days, public holidays and extra payments.
· Minimum contribution bases for common contingencies:
| Contribution group | Professional categories | Minimum base per hour. Euros |
| 1 | Engineers and Graduates. Senior management personnel not covered by Article 1.3.c) of the Workers' Statute | 5.60 |
| 2 | Technical Engineers, Technicians and Qualified Assistants | 4.64 |
| 3 | Administrative and Workshop Supervisors | 4.04 |
| 4 | Non-Qualified Assistants | 4.01 |
| 5 | Administrative Officers | 4.01 |
| 6 | Ancillary Staff | 4.01 |
| 7 | Administrative Assistants | 4.01 |
| 8 | First and Second Class Skilled Workers | 4.01 |
| 9 | Third Class Skilled Workers and Specialists | 4.01 |
| 10 | Unskilled workers aged eighteen or over | 4.01 |
| 11 | employee under eighteen years of age, regardless of professional category. | 4.01 |
4.- SPECIAL SCHEME FOR DOMESTIC WORKERS:
Contribution base and rate:
· Contribution base: €665.70 per month.
· Contribution rate: 22.00%.
Where the contribution rate set out above is to be split, it shall be distributed as follows: 18.30% payable by the employer and 3.70% payable by the domestic worker. Where the domestic worker provides services on a part-time or discontinuous basis for one or more employers, the contribution shall be borne entirely by the domestic worker.
5.- Social Security contribution UNDER TRAINING CONTRACTS:
The contribution shall consist of a single monthly flat-rate payment of €34.01 for common contingencies, of which €28.36 shall be payable by the employer and €5.65 by the employee; and €3.90 for occupational contingencies, payable by the employer. The contribution to the Wage Guarantee Fund (FOGASA) shall consist of a monthly payment of €2.17, payable by the employer. For the purposes of Vocational Training contributions, a monthly payment of €1.19 shall be made, of which €1.04 shall be payable by the employer and €0.15 by the employee.
