The collection from this increase will be around 800 million a year, but it is the beginning of a process to progressively eliminate the contribution ceilings
The maximum Social Security contribution base will rise by 8.6% next year, which will go from the current 4,139.40 euros per month to 4,495 euros (54,000 euros per year), according to the increase included in the General Budget project of the State for 2023 presented yesterday in the Congress of Deputies.
This base is, therefore, the maximum salary remuneration to which the contribution rates are applied to determine the amount that companies and workers contribute monthly to Social Security for the payment of pensions and sick leave. Raising this maximum salary amount subject to the taxation of contributions means expanding the collection of the system, since the rates, which are a percentage, are applied on broader bases. In addition, it is the employers who pay most of the social contributions for their workers, so this increase affects those who have employees with a gross salary of about 4,495 euros (about 54,000 euros per year) or more.
This increase is higher than usual, but corresponds to the Executive's intention to progressively expand these maximum bases until their ceiling is eliminated, so that all amounts of money received by a worker are subject to Social Security contributions. This process of eliminating the contribution ceilings is known as "uncapping the maximum bases" and the team of the Minister of Social Security, José Luis Escrivá, intends to include it in the second and last phase of the pension reform that must be closed before end of the year.
The uncapping of the maximum bases or, in this case, its increase, means that Social Security will enter more for the workers who earn the most. However, this increase in collection will be around 800 million, according to the sources consulted, which represents only 4.5% of the increase in income expected for next year.
The impact of any increase in bases on company accounts and, therefore, on employment has led the Government to plan the total elimination of salary ceilings when contributing for a long term of approximately 30 years. This process will also be accompanied by a gradual increase in maximum pensions, although, as Escrivá has specified on several occasions, not in the same proportion.
As for the minimum bases (the lowest salary amount subject to Social Security contributions) they will rise by law the same as the minimum interprofessional salary, with which it will not be known how much they increase until the Government decides at the end of the year. how much the minimum income rises after listening to the social agents.
In 2022 the minimum contribution base is 1,166.7 euros per month.
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