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Labour Updates 2-2014

02/04/2014
Commentaries

SOCIAL SECURITY GENERAL TREASURY DECISION OF JANUARY 23, 2014, EXTENDING THE TIME LIMIT FOR THE PAYMENT OF CONTRIBUTIONS FOR NEW COMPUTABLE ITEMS AND AMOUNTS IN THE CONTRIBUTION BASE

Final Provision number 3 of Royal Decree-Law 16/2013, of December 20, on measures to encourage stable hiring and improve the employability of workers, amended the wording of Article 109 of the General Social Security Law (“LGSS”), with respect to computable items in the Social Security contribution base.

Specifically, following the above amendment to Article 109 of the LGSS, certain previously excluded items are now included in the contribution base, while other hitherto partially exempt items are now included in full.

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