Contribution to Social Security 2017

Order ESS / 106/2017, published in the BOE of February 11, 2017, develops the rules of contribution of the Social Security, unemployment, protection for cessation of activity, Wage Guarantee Fund and vocational training for the year 2017 , With effects from January 1, 2017.

The Order updates the amounts of the MAXIMUM limit of the contribution base to the Social Security in those schemes that have it established and the MAXIMUM contribution bases applicable in each one of them, to apply the increases of 3% with respect to the current ones In 2016, which established the RD-law 3/2016.

It also updates, in general, the MINIMUM BASES that annually increase in the same proportion as the minimum interprofessional salary, which has increased by 8%.

To the contribution bases that can not be updated under RD-law 3/2016, the content of article 115 of the Law 48/2015 of PGE results from application, due to the automatic extension of the budgets of the Exercise 2016 until the approval of those corresponding to the year 2017.

Below we highlight the main novelties in the amounts:

Special Social Security Scheme Self-employed or self-employed workers (RETA):

Existing types of quotes are maintained in 2016.

The minimum contribution base stays in the same amount of the previous year: 893.10 euros per month.

The minimum contribution base of the self-employed worker who at some time in 2016 and simultaneously hired 10 or more workers employed by another, as well as that of the corporate self-employed, increase by 8% Being established at 1,152.90 euros per month.

The maximum contribution base has increased by 3%, being established at 3,751.20 euros per month.

The contribution base for freelancers who, by January 1, 2017, are under the age of 47 will be chosen by them, within the limits that represent the minimum and maximum bases.

The same election may be carried out by self-employed workers who, on that date, are 47 years of age and whose contribution base in the month of December 2016 was equal to or greater than 1,964.70 euros per month, or they were affiliated in this special scheme.

Self-employed workers who, on January 1, 2017 , are 47 years old , if their contribution base was less than 1,964.70 euros per month, they will not be able to choose a base of more than 1,964.70 euros per month, unless Exercise their option in that sense before June 30, 2017 , and will take effect from 1 July of the same year, or that it is the surviving spouse of the business owner who, as a result of the death of He has had to put himself to the front of it and sign up for this special regime with 47 years of age, in which case this limitation will not exist.

Self-employed workers who, due to their work as a self-employed person simultaneously developed, have been listed in 2016, with respect to common contingencies under the pluri-activity regime and taking into account both business contributions and those corresponding to the worker in the General Scheme, as well Like those carried out in the special scheme, for a sum equal to or greater than 12,368.23 euros, they will be entitled to a 50% refund of the excess in which their paid contributions exceed that amount, with the limit of 50% of The contributions entered in the special regime due to their contribution for common contingencies for obligatory coverage. The return will be made at the request of the interested party, which must be formulated in the first four months of 2017.

General Social Security Scheme (RGSS):

The maximum limit of contribution bases to the general regime is € 3,751.20 per month.

The minimum contribution price for occupational accident and occupational contingencies will be equivalent to the current SMI at all times, increased by the apportionment of the perceptions of maturity beyond the monthly payment received by the worker, without being able to be less than 825, 60 euros per month, which represents an increase of 8%.

The maximum bases for the contribution for common contingencies for contribution groups 1 to 7 is € 3,751.20 / month, and for groups 8 to 11 it is € 125.04 / month.

The minimum contribution base for common contingencies is € 1,152.90 / month for group 1 of the contribution, € 956.10 / month for group 2, of € 831.60 / month for group 3, and € 825.60 / month for contribution groups 4 to 7. The minimum base for contribution groups 8 to 11 is € 27.52 / day .

The maximum contribution base for common contingencies for all professional categories of artists and the contribution bases to determine their contribution have increased by 3% compared with those in force in 2016, as well as for the Prof. essionals bullfighting.

The rates of contribution to the RGSS existing in 2016 are maintained , as well as the types of the extra contribution for overtime.

Special system Workers employed by another agrarian, established in the RGSS:

The maximum bases for common contingencies as well as professionals during the periods of activity have increased by 3%, and the minimum bases by 8%.

In 2017, the monthly contribution base applicable to workers employed by another person included in this special system during periods of inactivity will be 825.60 euros (+ 8%).

The type of contribution for common contingencies, applicable during the periods of activity to workers included in contribution groups 2 to 11, is 22.90%, being 18.20 percent by the company and 4 , 70 percent by the worker.

Special system price for home workers established in the RGSS:

The contribution bases for common contingencies have increased by 8% as of January 1, 2017, and the contribution rate for common contingencies will be 26.50 %, with 22.10% Employer and 4.40% in charge of the employee.

Quotation in the case of part-time contracts

As of January 1, 2017, the minimum contribution bases for common contingencies for hours applicable to part-time work contracts are increased by 8% compared to 2016.

The minimum minimum bases for contributions for common and professional contingencies of working associates of associated work cooperatives that have opted in their statutes to assimilate workers' members to employees, included in the reason of the cooperative's activity in the regime General, in the special regime of sea workers or the special regime for coal mining, in the case of part-time service provision, they increase by 8% compared to 2016

For any clarification or extension, you can contact our office.