Bases and types of contributions to Social Security, Unemployment, protection due to the termination of activity, Wages Guarantee Fund and Professional Training for 2016
The bases and contribution rate types from January 1st, 2016, are the following:
• The maximum amount of the contribution base in each of the Social Security Regimes established is set at 3.642 Euros per month (in 2015 the amount was 3.606 Euros per month).
• The minimum limit of the contribution base will be equivalent to the current minimum wage at all times, increased by one sixth, unless expressly provided otherwise (The minimum wage for 2015 was 648,60 Euros per month).
The monthly contribution base for all contingencies and situations protected by the General System of Social Security, except for those related to occupational accidents and diseases, is limited for each professional group categories by the following minimum and maximum bases:
• The minimum contribution base, according to professional categories and contribution groups, from January 1st, 2016 will be increased with reference to the contribution base established on December 31st, 2015, by the same percentage for which the minimum wage increases.
• The maximum base, whatever the professional status and contribution group is, will be 3.642 Euros per month (in 2015 was 3.606 Euros per month) or 121,40 Euros per day (in 2015 was 120,20 Euros per day).
The contribution rates in the General System of Social Security are:
• For common contingencies: 28,30%, with 23,60% contributed by the company and 4,70% contributed by the employee.
• For the contingencies related to work accidents and occupational diseases, the premium rate approved by the fourth additional provision of the Law on State Budget for 2007 (Law 42/2006 of December 28th) continues being applied. The premium rates resulting must be in exclusive charge by the company.
From January 1st 2016, the price of the Self-Employed or Autonomous is the following:
• Maximum base: 3.642 Euros per month (in 2015 was 3.606 Euros per month).
• Minimum base: 893,10 Euros per month (in 2015 it was 884,40 Euros per month).