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Social contributions
Title VIII of Law 11/2020 of the PGE establishes the bases and types of contributions to the Social Security, unemployment, protection for cessation of activity, Fogasa and FP that are applicable from 1 January. In general, the same amounts in force so far established in RD-Law 28/2018 (BOE 2018.12.29) remain the same, except for some small novelties.
Contribution bases. The minimum contribution bases have been increased since 1 January, and with respect to those in force on 31 December 2020, by the same percentage as the minimum interprofessional wage. The maximum bases, regardless of the professional category and contribution group, are set from 1 January at 4,070.10 euros per month or 135.67 euros per day.
Contribution rate: For common contingencies, 28.30 percent. Of this percentage, 23.60 percent will be borne by the company and the remaining 4.70 percent by the worker. For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006, of 28 December, of the General State Budgets for the in 2007.
Moratorium on the payment of the fee by deferment with Social Security
Companies and self-employed workers included in any Social Security scheme, as long as they are aware of their obligations and have no other deferral in force, may request a moratorium on the payment of contributions and for concepts of joint collection when the accrual takes place between the months of December 2020 and February 2021, in the case of companies. And between January and March 2021, in the case of self-employed workers. An interest rate of 0.5 percent will be applied to the moratorium.
Discontinuous fixed-term contracts in the tourism, trade and hospitality sectors linked to tourism activity
The contribution bonus is extended for the extension of the period of activity of workers with discontinuous fixed-term contracts in the tourism, trade and hospitality sectors linked to it. February, March and November.
Job change bonus for risk during pregnancy or breastfeeding, and in cases of occupational disease with a 50 percent business contribution in the Social Security contribution for common contingencies.
Suspension of the system for reducing contributions for occupational contingencies due to a reduction in occupational accidents
l for contributions generated during the year 2021. This suspension will be extended until the Government proceeds to reform the aforementioned Royal Decree, which must take place later this year.
Public Indicator of Multiple Effects Income, Iprem
For this year it is determined as follows:
a) Daily price, 18.83 euros.
b) Monthly loan, 564.90 euros.
c) Annual loan, 6,778.80 euros.
Wage Guarantee Fund, Fogasa
With regard to the payment of compensation, the maximum limit of one annuity is established, except in the case set out in article 41.3 of this rule, in which the maximum limit will be nine monthly payments, without the daily wage, the basis of calculation, may exceed twice the minimum interprofessional wage, including the proportional part of the extraordinary payments.
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