The Order that sets contributions to the Social Security regime is published. By Order dated January 26 of this year, the bases and types of Social Security contributions are established, given that the budgets corresponding to 2018 have not yet been approved, there is not much news. However, these contribution rules are adapted to those approved during 2017…
Dear Customer,
On January 29, Order ESS/55/2018 of January 26 was published, which develops the legal rules for Social Security contributions, unemployment, protection for cessation of activity, Salary Guarantee Fund and training. professional for fiscal year 2018.
As the general budgets of the State have been automatically extended, the contribution rules have hardly changed, waiting for the budgets for 2018 to be approved. However, said Order modifies some aspects that may be of interest, and Thus, the maximum limit continues to be set for 2018 at the same amount as in 2017, that is, 3,751.20 euros and the minimum limit is established at the amount of 858.60 euros per month.
The contribution rates in the General Social Security Regime are maintained compared to the previous year, being the following:
a) for common contingencies: 28.30 percent, with 23.60 percent borne by the company and 4.70 percent borne by the worker
b) for contingencies of work accidents and professional illnesses, the percentages of the premium rate borne exclusively by the company will be applied.
c) for the unemployment contingency:
indefinite contracting: including indefinite part-time and permanent discontinuous contracts, as well as fixed-term contracts in the forms of training contracts for internships and for training and learning, relief, interim and contracts, whatever the modality used , carried out with disabled workers: 7.05 percent, of which 5.50 percent will be borne by the company and 1.55 percent will be borne by the worker.
full-time fixed-term contracts: 8.30 percent, of which 6.70 percent will be borne by the employer and 1.60 percent by the worker. Part-time: 8.30 percent, with 6.70 borne by the employer and 1.60 percent borne by the worker
d) for the contribution to FOGASA: 0.20 percent paid exclusively by the businessman
e) for the contribution for vocational training: 0.70 percent, with 0.60 percent paid by the employer and 0.10 percent paid by the worker.
f) For protection due to cessation of activity, the rate will be 2.20 percent. (self-employed)
g) Contract for training and learning:
- the social security contribution will consist of a single monthly fee of 41.74 euros for common contingencies, of which 34.80 euros will be borne by the employer and 6.94 euros by the worker, and 4.78 euros due to professional contingencies, at the expense of the employer
- the contribution to FOGASA will consist of a monthly fee of 2.64 euros paid by the employer
- for the purposes of contributions for vocational training, a monthly fee of 1.45 euros will be paid, of which 1.28 euros will correspond to the employer and 0.17 euros to the worker.
Likewise, the maximum base of 3,751.20 euros per month and minimum base of 919.80 euros per month are maintained in the contributions of workers of the Special Regime for Self-Employed Workers. The contribution rate remains the same as that set in 2017: for
common contingencies in this regime is 29.80 percent; If protection for professional contingencies or cessation of activity is also received, this will be 29.30 percent. If the self-employed worker does not have protection for temporary disability, the monthly contribution rate will be 26.50 percent.
The contribution base for self-employed workers who are under 47 years of age on January 1, 2018 will be the one chosen by them from among the established maximum and minimum bases. The same choice may be made by those who on that date are 47 years old and whose base in the month of December 2017 was equal to or greater than 2023.50 euros per month or who register in this regime after the aforementioned date, just like last year.
In the case of self-employed workers who, as of July 1, 2017, are 47 years of age, if their contribution base is less than 2,023.50 euros per month, they will not be able to choose a base amount greater than 2,023.50 euros per month, except to exercise their option in this regard before June 30, 2018.
The contribution base for self-employed workers who, as of July 1, 2018, were 48 or older will be between the amounts of 992.10 and 2,023.50 euros per month, unless they are the surviving spouse of the owner of a business. However, those who, prior to the age of 50, had contributed to any of the Social Security Regimes for 5 or more years, will be governed by the following rules:
a) if the last accredited contribution base had been equal to or less than 2,023.50 euros per month, they will have to contribute for a base between 919.80 and 2,023.50 euros per month.
b) if the last base is greater than 2023.50 euros per month, they will have to contribute for a base between 919.80 and the amount of that amount, increased by 3 percent.
Self-employed workers who, due to their simultaneously employed work, have contributed in 2017, with respect to the common contingencies in the multi-activity regime, taking into account both the business contributions and those corresponding to the workers in the General Regime, as well as Those made in the Special Regime, for an amount equal to or greater than 12,739.08 euros, will be entitled to a refund of 50 percent of the excess by which their contributions exceed the aforementioned amount, with a limit of 50 percent of the contributions paid. in the aforementioned Special Regime, due to its contribution for the common contingencies of mandatory coverage. The novelty is that the refund will be made ex officio by the General Treasury of Social Security before May 1, 2018.
Where there have been important developments is the special system for domestic employees. In this way, the contribution bases for common contingencies are determined on the following scale:
- Up to 196.15 …………………………………….…………………………………………..……167,74.-E.
- From 196.16 to 306.40 …………………………………….……………………………………..277,51.-E.
- From 306.41 to 416.80 …………………………………….………………………………….387,29.-E.
- From 416.81 to 527.10 …………………………………….…………………………………497.08.-E.
- From 527.11 to 637.40 …………………………………….………………………………….606,86.-E.
- From 637.41 to 746.90 …………………………………….………………………………….716.65.-E.
- From 746.91 to 858.60 …………………………………….…………………………………858.60.-E.
- From 858.61 …………………………………….………………………………………….…..896,94.-E.
The type of contribution for common contingencies, based on the corresponding contribution base according to the indicated scale, will be 27.40 percent, with 22.85 percent payable by the employer and 4.55 percent payable by the employee. .
If you need any clarification, we are at your disposal.
Without further ado, we sincerely greet you,
