The Order increases the minimum contribution base, which was at 1,050 euros, to 1,125.90 euros per month with effect from September 1, 2021.
On December 4, the Order PCM/1353/2021 of December 2 which develops the legal rules for Social Security contributions, unemployment, protection for cessation of activity, Wage Guarantee Fund and Vocational Training for the year 2021. This rule has been in effect since September 1, 2021.
Likewise, in accordance with the provisions of article 19.1 of the revised text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, article 119 of Law 11/2020, of December 30, on General State Budgets for the year 2021, the bases and types of contributions to Social Security, unemployment, protection for cessation of activity, Fund of Wage Guarantee and professional training for the financial year 2021. However, the fourth transitory provision of Royal Decree-Law 2/2021, of January 26, reinforcing and consolidating social measures in defense of employment, proceeded to suspend such increase in contribution rates as of February 1, 2021, until the increase in the minimum interprofessional wage (SMI) for this financial year is not carried out.
In this way, with the approval of the increase in the SMI, the development of what is established in this matter in article 119 of the General State Budget Law for 2021 is carried out.
In this sense, we highlight in summary mode some of the general issues related to the contribution in the General Scheme and in the Special Scheme for Self-Employed or Self-Employed Workers (RETA). The prices of artists, bullfighting professionals or others that refer to the reading of the Order will not be delved into.
General Regime
The Order increases the minimum contribution base, which was at 1,050 euros, to 1,125.90 euros per month with effect from September 1, 2021.
Thus, with respect to the contribution in the general regime, as of September 1, 2021, the maximum contribution limit is set at 4,070.10 euros per month and the minimum limit may not be less than 1,125.90 euros per month.
On the other hand, from September 1, 2021, the contribution to the General Regime for common contingencies will be limited for each group of professional categories by the minimum and maximum bases specified in the Order.
Special Scheme for Self-Employed or Self-Employed Workers
For the self-employed, as of September 1, 2021, the contribution rates are established in the following percentages:
It must be remembered that:
The maximum and minimum amounts of the bases are established, updated, mentioning here, in summary mode, the following:
I.- Contribution bases generally applicable: a) Minimum contribution base: 944.40 euros per month. b) Maximum contribution base: 4,070.10 euros per month.
II.- The contribution base for self-employed workers who, as of January 1, 2021, are under 47 years of age will be the one chosen by them: a) Minimum contribution base: 944.40 euros per month. b) Maximum contribution base: 4,070.10 euros per month.
III.- The contribution base will be the minimum of 944.40 euros per month and the maximum of 4,070.10 euros per month for self-employed workers aged 47 as of January 1, 2021 who:
- whose contribution base in December 2020 was equal to or greater than 2,052.00 euros/month, or register after the aforementioned date.
- whose contribution base in December 2020 was less than 2,052.00 euros/month
- whose contribution base in December 2020 was less than 2,052.00 euros/month, but who have exercised the option for a higher base before 06-30-2021
- had registered with the RETA at the age of 47, as a result of the death of the spouse who owns the establishment
IV.- For self-employed workers aged 48 or over on January 1, 2021, the minimum contribution base will be 1,018.50 euros and the maximum 2,077.80 euros.
V.- Likewise, for self-employed workers aged 48 or over, who have registered with the RETA at the age of 45 or over, as a result of the death of the business owner, the minimum contribution base will be 944.40 euros and the maximum 2,077.80 euros.
VI.- However, for those workers who, before reaching the age of 50, had contributed to Social Security for 5 or more years and with a contribution base greater than 2,052.00 euros/month, the minimum contribution base will be 944.40 euros and the maximum 2,077.80 euros.
VII.- It also follows that for workers who, before reaching 50 years of age, had contributed to Social Security for 5 or more years and with a contribution base greater than 2,052.00 euros/month and for self-employed workers aged 48 or 49 who, before 06-30-2021, had exercised the option of a contribution base in said year greater than 2,052.00 euros/month, the contribution base The minimum will be 944.40 euros and the maximum will be the base for which it has been quoting, with the maximum contribution base capped.
VIII.- Finally, for self-employed workers who at some point in 2020 and simultaneously have had a number of employees equal to or greater than 10 hired at their service, the minimum contribution base will be 1,214.10 euros and the maximum base will be the one that corresponds based on age and other circumstances.
However, workers whose registration in the RETA has been carried out ex officio, as a consequence, in turn, of an ex officio deregistration in the General Scheme or in another scheme for employed workers, may choose, regardless of their age at the time of registering, between maintaining the contribution base for which they had been contributing in the regime in which they were deregistered or choosing a contribution base applying the general rules provided for in this special regime.
Finally, it is established that workers included in this regime who, on September 1, had opted for the maximum bases allowed up to that moment, may choose, until January 31, 2022, any contribution base from those included between that for which they had been contributing and the maximum limit that is applicable to them, being able to enter without surcharge the contribution differences until February 28. The new base chosen will take effect from September 1, 2021.
You can contact this professional office for any questions or clarification you may have in this regard.
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