Social Security contribution bases 2021

On December 4, the Social Security contribution bases for 2021 were updated. As expected, after the recent increase in the minimum wage, Order PCM/1353/2021 was published, which develops the rules for Social Security contributions, unemployment, unemployment, unemployment protection, wage guarantee fund and professional training for the 2021 fiscal year. Effective as from September 1st, 2021.

In application of the new contribution rates on the updated contribution bases in the liquidations of contributions made during the current month of December. Meanwhile, the contribution differences that may have occurred with respect to previous months and with effect from September 1st, 2021 will remain to be paid. Without surcharge until February 28th, 2022. The procedure has yet to be updated by the Social Security General Treasury (TGSS).

Effects on the Social Security contribution bases for 2021

This Order establishes the minimum ceilings and maximum contribution bases affecting all Social Security systems. The following is an analysis of the effects on the two main regimes. That is to say, the general regime and the self-employed regime.

General Social Security Regime (RGSS)

Firstly, let us look at the effects on the 2021 Social Security contribution bases in the general regime, and the minimum and maximum bases.

The contribution rates remain unchanged with respect to what was already established.

Exceptions

On the other hand, there are two accepted exceptions.

Trainees (students on internships). The joint collection is increased from €56.90/month (of which €48.41 to be paid by the companies and €8.49 to be paid by the student trainee) to €61.01/month. 5.91 to be paid by the company and €9.10 to be paid by the intern.
Employees with prolongation of work activity. Applicable to employees 65 years of age and thirty-eight years and six months of contributions, or 67 years of age and thirty-seven years of contributions. For these cases the contribution rate for temporary disability derived from common contingencies becomes 1.55%. Of which 1.30% will be paid by the company (until August 31, 2021, it was 1.25%) and 0.25% by the employee.

Special Social Security Regime for self-employed workers or self-employed (RETA)

The minimum and maximum general contribution base is maintained at €944.40 and €4,070.10 per month, respectively. Likewise, the minimum and maximum bases are maintained according to age. However, changes are introduced in the contribution rates, as follows:

Firstly, common contingencies: 28.30%. When the TD is covered by another Social Security regime (multiple employment), a reduction will be applied to the contribution that would have to be paid in accordance with the rate for common contingencies, equivalent to multiplying the 0.055 reduction coefficient by said contribution.

In addition, professional contingencies. The premium rate ceases to apply and a single rate of 1.30% (0.66% IT and 0.64% IMS) will be applied. Workers who do not have the protection provided for professional contingencies will pay an additional contribution equivalent to 0.10%. Applied to the contribution base chosen, for the financing of the benefits for risk during pregnancy and risk during breastfeeding provided for in the General Social Security Law.

Finally, Cessation of Activity. This remains at 0.90%.

Therefore, it should be remembered that, during the TD situation with the right to economic benefits, 60 days after the medical leave, it is the mutual insurance company that is obliged to pay the contributions for all contingencies to the managing entity. Or, as the case may be, to the public employment service, charged to the contributions for termination of activity. For such purposes, the coefficient to be applied to the total of the contributions for termination of activity of all the workers covered by said entity corresponding to the public employment service is set at 0.31.