We highlight some important changes in labor and social security matters in Spain for this year 2015:
I. Maximum and minimum social security base in 2015:
The cap of the social security base to the General System of Social Security for the year 2015 is 3,606€/month. It was 3,597€ /month in 2014. There is an increase of 0.25% regarding 2014.
The minimum social security bases, according to professional categories and contribution groups, have been increased 0.5%.
The minimum wage is 21.62 €/day, 648.60 €/month and 9,080.40€ per year and there is an increase of 0.50% regarding 2014.
However the IPREM (Indicador Público de Renta de Efectos Múltiples) remains the same as in 2014.
The IPREM is fixed daily at 17.75€, 532.51 €/month and 6390.13€ per year
II. Changes in Social Security and other measures:
- The social security deduction of 100€ per month on the employer social security contributions for new permanent contracts is extended until the 31st of March 2015.
- Other measures: The reduction of 50% remains the same for the employer contributions in case of change of job for risk during pregnancy, during breastfeeding and work sicknesses.