The new contribution bases for domestic employees have been established as from September 1, 2021.
As we reported, on September 29, 2021, Royal Decree 817/2021 came into force, which establishes an increase in the Interprofessional Minimum Wage with retroactive effect from September 1, 2021. Setting the new minimum wage at: €965/month x 14 equal payments (€1,125.84 in 12 payments) or €13,510/year.
New contribution bases for domestic employees
For temporary contracts of less than 120 days per year of effective work, or indefinite-term contracts of less than 3 days of work per week, in which the payment is made for the hours actually worked each month, the amount of the SMI would also increase from 7.43€ to 7.55€ gross per hour. This amount already includes the proportional part of the extra pay, vacations and vacations.
Order PCM/1353/2021, dated December 2, was recently published, which establishes, effective September 1, the contribution bases for common contingencies for each pay bracket:
Soon the TGSS (*) will proceed to make the calculations of the contribution differences arising as a consequence of the variations in the contribution bases. It will proceed to issue the complementary liquidation receipts in those cases in which it is appropriate.
(*) TGSS: General Treasury of the Social Security.
