The government releases the Ministerial Order on 2019 Social Security Contributions
Labor Alert
On February 2, 2019, the Spanish government published Order TMS/83/2019, of January 31, 2019, implementing the statutory provisions on contributions for social security, unemployment, and business income protection, to the wage guarantee fund, and for vocational training, effective as from January 1, 2019.
The maximum and minimum contribution bases for 2019 have been set as follows:
- Maximum: €4,070.10 per month.
- Minimum: €1,050 per month.
In particular, the maximum and minimum contribution bases for nonoccupational contingencies under the general system for each professional category are as follows:
The contribution rates for nonoccupational contingencies under the general system have remained unchanged from 2018.
The premium rate established will apply for occupational accident and illness contingencies, and the resulting premiums will be borne exclusively by companies. Nevertheless, for companies hiring workers whose retirement age, due to their activity, is affected by a reducing coefficient, the highest of the occupational accident and professional illness contribution rates established in the above-mentioned premium rate will apply, provided that the establishment of this reducing coefficient does not entail an additional contribution for that item. This will not apply to companies hiring workers with a high degree of disability and whose retirement age is affected by a reducing coefficient.
The Order also sets the minimum and maximum contribution bases, as well as the contribution rates, for groups included in the general system with specific characteristics and for the special social security regimes (self-employed workers or independent contractors, salaried agricultural workers, maritime workers, domestic staff, etc.).
For individuals participating in training programs or that perform paid or unpaid work experience as part of training programs, the social security contribution will entail a single monthly payment of €51.05 for nonoccupational contingencies.
As from January 1, 2019, the reducing coefficient applicable to companies that at December 31, 2018 were authorized to voluntarily collaborate in managing the economic benefit for temporary disability derived from nonoccupational illness or nonoccupational accident is 0.045 times the amount they would have to pay had no such collaboration been in place. Nevertheless, as from April 1, 2019, the voluntary collaboration option will no longer be effective.
The no-surcharge deadline for paying any shortfall between the contributions due upon application of the provisions of the Order and any contributions made since January 1, 2019 is April 30, 2019, the last day of the second month following publication of the Order in the Official State Gazette.
The complete Order can be found here: https://www.boe.es/boe/dias/2019/02/02/pdfs/BOE-A-2019-1366.pdf
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