The Order increases the minimum contribution base, which was at 1,050 euros, to 1,125.90 euros per month with effect from September 1, 2021.
On December 4, Order PCM/1353/2021 of December 2 , which develops the legal rules for Social Security contributions, unemployment, protection for cessation of activity, Wage Guarantee Fund and Vocational Training for the year 2021. This rule has been in effect since September 1, 2021.
Furthermore, in accordance with the provisions of Article 19.1 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, and Article 119 of Law 11/2020, of December 30, on the General State Budget for 2021, the contribution bases and rates for Social Security, unemployment, protection for cessation of activity, the Wage Guarantee Fund, and vocational training for the year 2021 were established. However, the fourth transitional provision of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment, suspended this increase in contribution rates from February 1, 2021, until the increase in the minimum interprofessional wage (SMI) for this year was carried out.
Thus, with the approval of the increase in the SMI, the development of what is established in this matter in article 119 of the General State Budget Law for 2021 is carried out.
In this regard, we highlight, in summary form, some of the general issues related to contributions to the General Social Security Scheme and the Special Scheme for Self-Employed Workers (RETA). We will not delve into the contributions of artists, bullfighting professionals, or others; for these, please refer to the text of this Order.
General Regime
The Order increases the minimum contribution base, which was at 1,050 euros, to 1,125.90 euros per month with effect from September 1, 2021.
Thus, with respect to contributions in the general scheme, from September 1, 2021, the maximum contribution limit at 4,070.10 euros per month and the minimum limit , which cannot be less than 1,125.90 euros per month.
Furthermore, from September 1, 2021, contributions to the General Scheme for common contingencies will be limited for each group of professional categories by the following minimum and maximum bases:
| Quotation group |
Professional categories |
Minimum bases
–
Euros/month |
Maximum bases
–
Euros/month |
| 1 |
Engineers and graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute. |
1.572,30 |
4.070,10 |
| 2 |
Technical Engineers, Experts and Qualified Assistants |
1.303,80 |
4.070,10 |
| 3 |
Administrative and Workshop Managers |
1.134,30 |
4.070,10 |
| 4 |
Non-degree assistants |
1.125,90 |
4.070,10 |
| 5 |
Administrative Officers |
1.125,90 |
4.070,10 |
| 6 |
Subordinates |
1.125,90 |
4.070,10 |
| 7 |
Administrative Assistants |
1.125,90 |
4.070,10 |
| .. |
.. |
Minimum bases
in euros/day |
Minimum bases
in euros/day |
| 8 |
First and second class officers |
37,53 |
135,67 |
| 9 |
Third Class Officers and Specialists |
37,53 |
135,67 |
| 10 |
Pawns |
37,53 |
135,67 |
| 11 |
Workers under eighteen years of age, whatever their professional category |
37,53 |
135,67 |
The amounts of the contribution rates, the additional contribution for overtime hours and the application of the premium rate established in the fourth additional provision of Law 42/2006 for contributions for contingencies of work accidents and occupational diseases remain unchanged compared to 2020.
The contribution rules for occupational contingencies also remain unchanged in cases of companies that employ workers who, due to their activity, are subject to a reduction coefficient for the retirement age, which implies the application of the highest rate established in the premium rate: 7.15% - 3.45% for temporary incapacity (IT) and 3.70% for permanent incapacity and death and survivorship (IMS) - (provided that the reduction coefficient does not entail an additional contribution for this concept and that it does not concern disabled workers with a degree of disability of 65% - Royal Decree 1539/2003 -).
Special Scheme for Self-Employed Workers
As of September 1, 2021, the contribution rates are set at the following percentages:
| Common contingencies |
28,30% |
When temporary disability is covered under another Social Security scheme (multiple employment), a reduction will be applied to the contribution that would be payable according to the rate for common contingencies, equivalent to multiplying the reduction coefficient of 0.055 by said contribution. |
| Professional contingencies |
1.30% (0.66% IT and 0.64% IMS). |
No flat rate applies, only a single rate |
| Vocational training |
0,10 % |
Workers who do not have coverage for occupational contingencies will make an additional contribution equivalent to 0.10%, applied to the chosen contribution base, for the financing of benefits for risk during pregnancy and risk during breastfeeding provided for in the General Social Security Law. |
| Cessation of activity |
0,90 % |
During periods of temporary incapacity with entitlement to financial benefits, after 60 days from the start of sick leave, the mutual insurance company must pay the contributions for all contingencies to the managing entity or, where applicable, to the public employment service, charged against the contributions for cessation of activity. For this purpose, the coefficient to be applied to the total contributions for cessation of activity of all workers covered by said entity that correspond to the public employment service is set at 0.31. |
It should be remembered that:
The maximum and minimum amounts of the bases are set, updated , mentioning here, in summary mode, the following:
I.- Contribution bases generally: a) Minimum contribution base: 944.40 euros per month. b) Maximum contribution base: 4,070.10 euros per month.
II.- The contribution base for self-employed workers who, as of January 1, 2021, are under 47 years of age will be the one chosen by them: a) Minimum contribution base: 944.40 euros per month. b) Maximum contribution base: 4,070.10 euros per month.
III.- The contribution base will be a minimum of 944.40 euros per month and a maximum of 4,070.10 euros per month for self-employed workers aged 47 years on January 1, 2021 who:
- whose contribution base in December 2020 was equal to or greater than 2,052.00 euros/month, or who register after the aforementioned date.
- whose contribution base in December 2020 was less than 2,052.00 euros/month
- whose contribution base in December 2020 was less than 2,052.00 euros/month, but who exercised an option for a higher base before 30-06-2021
- They would have registered in the RETA at age 47, as a result of the death of the spouse who owned the establishment
IV.- For self-employed workers aged 48 or over on January 1, 2021, the minimum contribution base will be 1,018.50 euros and the maximum 2,077.80 euros.
V.- Likewise, for self-employed workers aged 48 or over, who registered in the RETA at age 45 or over, as a result of the death of the business owner, the minimum contribution base will be 944.40 euros and the maximum 2,077.80 euros.
VI.- However, for those workers who, before reaching the age of 50, have contributed to Social Security for 5 or more years and with a contribution base exceeding 2,052.00 euros/month, the minimum contribution base will be 944.40 euros and the maximum 2,077.80 euros.
VII.- It also follows that for workers who, before reaching the age of 50, have contributed to Social Security for 5 or more years and with a contribution base exceeding 2,052.00 euros/month and for self-employed workers aged 48 or 49 who, before 30-06-2021, have exercised the option of a contribution base in said year exceeding 2,052.00 euros/month, the minimum contribution base will be 944.40 euros and the maximum will be the base on which they were contributing, up to the maximum contribution base.
VIII.- Finally, for self-employed workers who at any time in 2020 and simultaneously employed 10 or more employees, the minimum contribution base will be 1214.10 euros and the maximum base will be that which corresponds according to age and other circumstances
However, workers whose registration in the RETA has been carried out ex officio, as a consequence, in turn, of an ex officio deregistration in the General Scheme or in another scheme of employed workers, may choose, whatever their age at the time of registration, between maintaining the contribution base for which they were contributing in the scheme in which they deregistered or choosing a contribution base applying the general rules provided for in this special scheme.
Finally, it is established that workers covered by this scheme who, on September 1, had opted for the maximum contribution bases permitted up to that point, may choose, until January 31, 2022, any contribution base between the one on which they had been contributing and the maximum limit applicable to them, and may pay the contribution differences without surcharge until February 28.The new base chosen will take effect from September 1, 2021.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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
A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
Latest entries from MGI Àmbit
(see all)
Related
