##  [Labour Commentary 5-2014](/en_GB/new/labour-commentary-5-2014) 

# Labour Commentary 5-2014





04 / 07 / 2014

















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The Spanish social security authorities’ interpretation concerning contributions for various items   
following amendment of article 109 of the General Social Security Law





Royal Decree-Law 16/2013, of December 20, 2013, on measures to encourage stable hiring and improve the employability of workers, was published in the Official State Gazette on December 21, 2013, and amended the computable items in the contribution base under the general social security regime as set out in article 109 of the General Social Security Law.

In a recent ruling, the Spanish social security authorities gave their view in reply to a request on various interpretation issues concerning the contributions for certain items. The main conclusions in the ruling are summarized in this document.















 

 



 

 

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