Post by joypaultop1 on Jan 15, 2024 22:25:57 GMT -5
The contribution base not only determines what each worker earns per month, but also influences the way in which unemployment, retirement and disability benefits are calculated. This year the minimum contribution base has increased due to the increase in the Minimum Interprofessional Wage. Did you know? As an entrepreneur or human resources manager, you must be clear about all the concepts associated with the contribution base and understand how it is calculated. Table of Contents Contribution basis: what is it? What does the payroll contribution base include? What are the contribution bases for? Bases and contribution types for 2023 Contribution base for self-employed or self-employed workers How is the contribution base calculated? We give you a practical example Contribution basis: what is it? The contribution base is the total gross remuneration corresponding to each employee of an organization. The contribution base includes: the proration of extra pay (if applicable), overtime hours worked and payment for vacations not taken; and transportation costs, subsistence allowances and work-related training are not included.
The contribution base is regulated in article 19 of the General Social Security Law , which regulates that the bases and types of Social Security contributions are established each year by the General State Budget Law (LPGE). Further Fax Lists more, the Social Security contribution bases will have as a maximum limit the amounts set each year by the LPGE and as a minimum limit the amounts of the minimum interprofessional salary (SMI), increased by 1/6. What does the payroll contribution base include? According to article 147 of the General Social Security Law, the contribution base is constituted by the total remuneration, in kind or in cash, that the worker receives monthly for the work performed. As we have seen previously, the contribution base includes: The proration of extra payments. The extra hours worked. Perceptions that correspond to vacations not taken. What are the contribution bases for? The Social Security system in Spain is based on workers contributing to the system based on their income in order to receive a benefit in case of illness, retirement or unemployment, for example.
The contribution base is the essential element to calculate the benefit that will be received from Social Security in the aforementioned cases. Bases and contribution types for 2023 The bases and contribution rates for 2023 were established in article 3 of Order PCM/74/2023, of January 30, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity , Salary Guarantee Fund and professional training for the year 2023 and are the following: Bases for common contingencies Quote Group 1 2 3 4 of the Workers' Statute. Technical Engineers, Experts and Qualified Assistants. Administrative and Workshop Heads. Unqualified Helpers. Administrative Officers. Subalterns. Administrative Assistants. Minimum bases – Euros/month 1,629.30 1,351.20 1,175.40 1,166.70 1,166.70 1,166.70 1,166.70 Maximum bases – Euros/month 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 Quote Group 8 9 10 eleven Professional categories First and second officers. Third-class officers and specialists. Pawns. Workers under eighteen years of age, regardless of their professional category.
The contribution base is regulated in article 19 of the General Social Security Law , which regulates that the bases and types of Social Security contributions are established each year by the General State Budget Law (LPGE). Further Fax Lists more, the Social Security contribution bases will have as a maximum limit the amounts set each year by the LPGE and as a minimum limit the amounts of the minimum interprofessional salary (SMI), increased by 1/6. What does the payroll contribution base include? According to article 147 of the General Social Security Law, the contribution base is constituted by the total remuneration, in kind or in cash, that the worker receives monthly for the work performed. As we have seen previously, the contribution base includes: The proration of extra payments. The extra hours worked. Perceptions that correspond to vacations not taken. What are the contribution bases for? The Social Security system in Spain is based on workers contributing to the system based on their income in order to receive a benefit in case of illness, retirement or unemployment, for example.
The contribution base is the essential element to calculate the benefit that will be received from Social Security in the aforementioned cases. Bases and contribution types for 2023 The bases and contribution rates for 2023 were established in article 3 of Order PCM/74/2023, of January 30, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity , Salary Guarantee Fund and professional training for the year 2023 and are the following: Bases for common contingencies Quote Group 1 2 3 4 of the Workers' Statute. Technical Engineers, Experts and Qualified Assistants. Administrative and Workshop Heads. Unqualified Helpers. Administrative Officers. Subalterns. Administrative Assistants. Minimum bases – Euros/month 1,629.30 1,351.20 1,175.40 1,166.70 1,166.70 1,166.70 1,166.70 Maximum bases – Euros/month 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 4,495.50 Quote Group 8 9 10 eleven Professional categories First and second officers. Third-class officers and specialists. Pawns. Workers under eighteen years of age, regardless of their professional category.