Published the Social Security contribution Order for the year 2022

The BOE of March 31, 2022 publishes Order PCM/244/2022, of March 30, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity, Salary Guarantee Fund and professional training for the year 2022, coming into force the day after its publication with effect from January 1, 2022.

Among the new features of this rule, it is worth highlighting the increase in the maximum contribution bases; In addition, an additional contribution of 27.53 euros is stipulated, payable by the employer, for fixed-term contracts of less than 30 days, except for substitution contracts and those concluded with workers of the special system of agricultural employed workers, the special system for domestic employees and the special regime for coal mining.

Below we highlight some of the more general consultation issues related to contributions in the General Regime and the Special Regime for Self-Employed or Self-Employed Workers (RETA).

• Contribution in the General Regime as of January 1, 2022
  Setting the maximum contribution limit at 4,139.40 euros per month and the minimum limit, which cannot be lower than 1,166.70 euros per month.
• Limitation of the maximum and minimum contribution bases for common contingencies to the following amounts:

Regarding the contribution rates for common contingencies for the General Social Security Regime, the same rates applicable to date remain.

Listing in the RETA as of January 1, 2022

The contribution rates are established in the following percentages:

• For common contingencies: 28,30%. When the temporary disability (IT) is covered in another Social Security regime, a reduction will be applied to the fee that would be paid in accordance with the rate for common contingencies equivalent to multiplying the reducing coefficient of 0.055 by said fee.
• For professional contingencies, the premium rate is not applied but the single rate of: 1.30% (0.66% IT and 0.64% disability, death and survival -IMS-).
• Workers who are not covered by the protection provided for professional contingencies will make an additional contribution equivalent to 0.10%, applied on the chosen contribution base, to finance the benefits for risk during pregnancy and risk during breastfeeding provided for in the Law. General of Social Security.
• For cessation of activity: 0.90%.
• For professional training: 0.10%.

The maximum and minimum amounts of the contribution bases are set, updated: