We'll tell you about the specifics of the additional provision of the 2017 General State Budget
Companies that assign their female employees at risk during pregnancy or breastfeeding to a different job or function compatible with their condition will receive a 50% bonus on their social security contributions for common contingencies.
The government has established, within the draft General State Budget (PGE) of 2017 in the one hundred and third additional provision, a 50% bonus on contributions to Social Security for common contingencies for those companies that assign their female employees, with risk in pregnancy or during breastfeeding, to another job or different function compatible with their condition will receive this bonus.
The provision also establishes that this same bonus will be applicable, "under the terms and conditions that are determined by regulation," to cases in which, due to occupational disease, there is a change of position in the same company or in the performance of a job compatible with the employee's condition.
The terms and conditions for how companies can apply for this bonus have not yet been established, but it is very interesting news for those that may find themselves in this situation, since until now this issue had not been raised and they had to either dismiss the worker while she was at risk of pregnancy or breastfeeding or look for a substitute. For this last option, there is the possibility of hiring a worker with a temporary contract, having the right to a 100% bonus on employer social security contributions, including those for work accidents and occupational diseases.
In conclusion, I can say that this is a new measure to consider in the General State Budget Law. We will have to wait and see how and which body will be responsible for developing the terms and conditions for the application of this new tax break.
Do you have any questions about this topic?
Our team of expert advisors will help you resolve any issues related to our services.
Contact us now
She studied Accounting and Taxation at the AELLA study center and Labor Relations at the Afige business school, later specializing in Payroll Management at the Barcelona College of Social Graduates. Her professional activity focuses on business consulting, in which she has extensive experience. In November 2007, she joined the Àmbit Assessor team, where she currently works as a Labor Consultant.
Latest posts by Marta Claudia Jabares
(see all)
Related
