On Saturday, February 2, the BOE published the Order TMS/83/2019, of January 31, which establishes the legal regulations for Social Security contributions, unemployment, protection for cessation of activity, the Salary Guarantee Fund and vocational training for the year 2019.
Maximum and minimum contribution bases
During 2019, contributions to the General Scheme for common contingencies will be limited for each group of professional categories by the following minimum and maximum bases:
- Group 1: 1,466.40 / 4,070.10
- Group 2: 1,215.90 / 4,070.10
- Group 3: 1,057.80 / 4,070.10
- Groups 4-7: 1,050.00 / 4,070.10
- Groups 8-11: 35.00 / 135.67
Quote types
With effect from 1 January 2019, the contribution rates to the General Regime are as follows:
a) For common contingencies, 28.30%, of which 23.60% will be borne by the company and 4.70 percent by the worker.
b) For contingencies of work accidents and occupational diseases, the rates of the premium rate established in the fourth additional provision of Law 42/2006, of December 28, on the General State Budget for the year 2007, will be applied, with the resulting premiums being the exclusive responsibility of the company.
Overtime quote
There is no change. The additional contribution for overtime due to force majeure will be made at a rate of 14.00 percent, of which 12.00 percent will be borne by the company and 2.00 percent by the employee.
The additional contribution for overtime hours that are not considered as referred to in the previous paragraph will be made by applying the rate of 28.30 percent, of which 23.60 percent will be borne by the company and 4.70 percent by the worker.
End of voluntary collaboration in the management of social security
Regarding the coefficients applicable to companies authorized to voluntarily collaborate in the management of Social Security, the following should be highlighted:
1. From January 1, 2019, the reduction coefficient applicable to companies that as of December 31, 2018 were authorized to voluntarily collaborate in the management of the economic benefit for temporary disability resulting from common illness or non-occupational accident, will be 0.045 on the quota that they would have to pay if there was no collaboration.
2. The above-mentioned provisions shall apply exclusively between 1 January and 31 March 2019, the date from which this type of voluntary collaboration shall cease to be valid following its abolition by the second final provision of Royal Decree-Law 28/2018, of 28 December. Click here to consult the information published on this subject at the time on our blog.
Part-time contracts
With effect from 1 January 2019, the minimum hourly bases applicable to part-time employment contracts will be the following depending on each professional group: (NOTE: From groups 4 to 11 the same minimum base applies):
- Engineers and Graduates. Senior management staff not included in article 1.3.c) of the Workers' Statute: 8.83 (minimum base per hour / euros)
- Technical Engineers, Experts and Qualified Assistants 7.32 (minimum hourly rate / euros)
- Administrative and Workshop Managers 6.37 (minimum hourly rate/euro)
- Non-Qualified Assistants 6.33 (minimum hourly rate/euro)
- Administrative Officers 6.33 (minimum hourly rate/euro)
- Subordinates 6.33 (minimum hourly rate/euro)
- Administrative Assistants 6.33 (minimum base per hour / euros)
- First and second class officers 6.33 (minimum hourly rate/euro)
- Third Officers and Specialists 6.33 (minimum hourly rate/euro)
- Unskilled workers over eighteen years of age 6.33 (minimum base per hour/euro)
- Workers under eighteen years of age, regardless of their professional category 6.33 (minimum base per hour/euro)
The minimum monthly contribution base will be the result of multiplying the number of hours actually worked by the minimum hourly base.
Quotation on short-term temporary contracts
In temporary contracts whose effective duration is equal to or less than 5 days, the employer's contribution to Social Security for common contingencies will be increased by 40%.
This increase will not apply to workers included in the Special System for Self-Employed Agricultural Workers established in the General Social Security Regime. Please consult here the information we published at the time on this matter, since temporary contracts are now subject to the increase in contributions (they were not before).
Reduction due to accidents (limit values)
The limit values for the general accident rate and extreme accident rate for the year 2018 are published in the Annex to the Order.
Any questions you may have regarding the Social Security system, unemployment benefits, coverage, etc. can be resolved through our tax or labor experts.
Contact our office at the offices located at C/ Constitución nº 20 in Cieza or through our Contact Form.
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