##  [Labour Updates 2-2014](/pt/en_GB/new/labour-updates-2-2014) 

# Labour Updates 2-2014





02 / 04 / 2014

















- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/pt/en_GB/new/labour-updates-2-2014" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/pt/en_GB/new/labour-updates-2-2014)
- [](<https://twitter.com/intent/tweet?text=Labour Updates 2-2014&url=https://www.garrigues.com/pt/en_GB/new/labour-updates-2-2014>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/pt/en_GB/new/labour-updates-2-2014&t=Labour Updates 2-2014>)

[Download Labour Updates 2-2014

![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Labour-Updates-2-2014_1.pdf) 







   Previous    Next  















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.













---

 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



---





 

 



 

 

### Contacts

 

 ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/rosa_zarza_jimeno_en_20260421.jpg?itok=0QlHE48p)

[Rosa Zarza](/pt/en_GB/team/rosa-zarza-jimeno)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:rosa.zarza@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/pt/en_GB/office/madrid)
 










 ![Bernardo Pérez-Navas - Garrigues](/sites/default/files/styles/medium/public/team/photo/bernardo_perez-navas_en_20240409.jpg?itok=pt9gHbo1)

[Bernardo Pérez-Navas](/pt/en_GB/team/bernardo-perez-navas)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:bernardo.perez-navas@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/pt/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Labor and Employment ](/pt/en_GB/services/labor-and-employment)
 


 

 



 

 

- 
 


 

 



 

## Find a publication

   

   Select service   Administrative and Constitutional Law   Agribusiness and Food   Automotive   Banking and Finance   Corporate and M&amp;A   Criminal Law and Internal Investigations   Data Economy, Privacy and Cybersecurity   Dispute Resolution: Litigation and Arbitration   Energy   EU and Antitrust Law   Family Business   Fashion Law   Financial Regulation   Human Capital Services   Infrastructure   Insurance   Intellectual Property   Labor and Employment   Life Sciences and Healthcare   Media and Entertainment   Planning, Zoning and Environment   Private Equity   Real Estate   Restructuring and Insolvency   Securities Markets   Sports   Startups &amp; Open innovation   Sustainability   Tax   Technology, Communications and Digital   Tourism and Hotels   Transport, Logistics and Shipping    Facet Services detail   Facet Services detail  

 



   Select type of content   Publications   Newsletters   Garrigues collection   Laws: amendments at a glance   News    Facet Publication type detail   Facet Publication type detail  

 



  Min  

 Max  

 







 

## News search engine