New contribution bases are established for domestic employees in 2022. By means of Order PCM 244/2022, of March 30, which develops the legal rules for Social Security contributions, unemployment, protection for termination of activity, Wage Guarantee Fund and professional training for the fiscal year 2022.
New contribution bases for domestic employees in 2022
As we reported, on February 22, 2022, Royal Decree 152/2022 came into force, which establishes an increase in the Minimum Interprofessional Wage with retroactive effect from January 1, 2022. Setting the new minimum wage at €1,000 per month in 14 equal payments. Or failing that €1,166.67 in 12 payments or €14,000 per year.
For contracts in which the payment is made for the hours actually worked each month. The amount of the SMI would also increase from €7.55 to €7.82 gross per hour. This amount already includes the proportional part of the extra pay, vacations and vacations.
Now, with the date of publication of the BOE March 31, 2022, the rules and contribution bases have been modified with retroactive effect from January 1, 2022. Affecting the contribution brackets and bases of contribution for domestic employees.
In most cases this will mean an increase in Social Security contributions. Although for some this impact is greater than for others. In some cases, there will be a decrease in these contributions due to a lowering of the bracket. Depending on the gross salary agreed with the domestic employees.
Social Security contributions
The Social Security informs that the contributions corresponding to the settlement period of March 2022 will be calculated by applying the new contribution bases. As usual, the March contributions will be charged to the bank account notified to the Social Security General Treasury. Specifically, on the last working day of April.
The contributions corresponding to the February 2022 settlement period will be regularized in May through the issuance of the corresponding complementary settlement. No action is required on the part of the interested parties. Said complementary liquidation will be charged, together with the contributions for the month of April, to the bank account that the interested party has notified to the General Treasury for the payment of Social Security contributions.
The contributions corresponding to the settlement periods of January 2022 will be subject to regularization in the following months.
