On January 31, 2015, Order ESS/86/2015, of January 30, was published in the BOE, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity, Fund of Salary Guarantee and professional training, contained in Law 36/2014, of December 26, on General State Budgets for the year 2015.
The aforementioned Order sets the maximum limit of the contribution bases for the year 2015 at 3,606 euros per month and the minimum limit at 756.60 euros per month. Regarding the contribution rates for the General Social Security Regime, the rates applicable during 2014 are maintained.
Likewise, the Order establishes the minimum and maximum bases, as well as the contribution rates, for certain groups included in the General Regime but with specialties (artists, bullfighting professionals, etc.) and for the Special Social Security Regimes (self-employed workers). own or self-employed, agricultural workers, sea workers, household employees, etc.).
Through the Order, not only are the bases and contribution types reflected in the aforementioned legal text reproduced, but, in development of the powers attributed by article 110 of the consolidated text of the General Social Security Law, approved by the Royal Legislative Decree 1/1994, of June 20, is They adapt the contribution bases established in general to the cases of part-time contracts.
| Quote Group | Professional categories | Minimum bases |
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Euros/monthMaximum bases
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Euros/month1Engineers and Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute1,056,903,606,002Technical Engineers, Experts and Qualified Assistants876,603,606,003Administrative and Workshop Managers762,603,606,004Unqualified Assistants756,603,606,005Officer is Administrative756,603,606, 006Subordinates756,603,606,007Administrative Assistants756,603,606.00
| Quote Group | Professional categories | Minimum bases |
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Euros/dayMaximum bases
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Euros/day8First and second officers25,22120,209Third officers and Specialists25,22120,2010Labourers25,22120,2011Workers under eighteen years of age, regardless of their professional category25,22120,20
Quote types
As of January 1, 2015, the types of contributions to the General Regime They will be the following:
- For common contingencies, the 28,30% of which 23,60% will be borne by the company and 4,70% will be borne by the worker.
- For contingencies of work accidents and occupational diseases, the rates of premium rates established in the fourth additional provision of Law 42/2006, of December 28, on the General State Budgets for the year 2007, in the wording, will be applied. given by the nineteenth final provision of Law 22/2013, of December 23, on General State Budgets for the year 2014, the resulting premiums being the exclusive responsibility of the company.
- Additional contribution for overtime
- The remuneration obtained by workers for overtime is subject to an additional contribution, which will not be computed for the purposes of determining the regulatory basis for benefits.
- The additional contribution for overtime due to force majeure will be made at the rate of 14.00%, of which 12.00% will be borne by the company and 2.00% will be borne by the worker.
- The additional contribution for overtime hours that do not have the consideration referred to in the previous paragraph will be made applying the rate of 28,30% of which 23,60% will be borne by the company and 4,70% will be borne by the worker.
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