Key social and labor law of the State Budget (I)
24/01/2014
Main Social and Labour Issues Law 22/2013 of 23 December on the State Budget for 2014 (BOE 26 December 13)
Revaluation of pension and maximum amount
Pensions paid by the Social Security system and of Pensioners, 2014 experience this generally an increase of 0.25 percent in the terms indicated in the relevant sections of the Act.
The amount to be received as a result of the initial marking of public pensions listed in Article 42 of Law 37/1988 of 28 December on the State Budget for 1989, may not exceed, during 2014, the full amount of 2554.49 per month, subject to the bonuses that could correspond to the owner, the amount will also be affected by that limit.
Notwithstanding the preceding paragraph, if the pensioner is entitled to receive less or more than 14 payments a year, including overtime, the said monthly limit should be adequate for the purposes of the annual full amount to be reached or exceeded 35,762.86 euros.
Recognition ons for minimum pensions of Social Security
In the terms established by regulation, shall be entitled to the accessories needed to reach the minimum level of pensions, pensioners of the Social Security system, under their contribution regime, who are not paid during 2014 earned income, capital or economic activities and capital gains, according to the established concept for such income in the income Tax of Individuals and computed in accordance with Article 50 of the revised text of the General Law on Social Security, approved by Royal Decree Law 1/1994 of June 20, or, perceiving, not exceeding 7080.73 USD per year.
It is understood that there is economic dependence under the following circumstances:
a) The spouse of the pensioner is not, at once, a pensioner by a public basic social forecasting, understanding included in this concept pensions recognized by other State and subsidies guaranteed minimum income and by third-party support, both under the revised text of the General Law on the Rights of Persons with disabilities and its social inclusion, approved by Royal Legislative Decree 1/2013, of 29 November, and welfare pensions regulated by law 45/1960 of July 21. b) yields for any nature of the pensioner and spouse, computed in the manner indicated in paragraph 1 of this Article, fall below 8259.75 per year.
When the sum, calculated annually, yields mentioned in the previous paragraph and the amount, also calculated annually, the pension supplement proves to be less than the sum of 8259.75 euros and the annual amount of the minimum pension with a dependent spouse in question, equal to the difference, divided by the number of corresponding monthly supplement will be recognized.
As for the retired employees from January 1, 2013, to qualify for the supplement to reach the minimum level of pensions, will reside in Spanish territory. For retired employees from the said date, the amount of these supplements in no case exceed the amount in paragraph 2 of Article 50 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree concerns 1/1994 of 20 June.
During 2014 the minimum amounts of the pension system of Social Security in its contributory, are fixed, calculated annually, type of pension and competing requirements in the headline, in the following amounts:
retirement
Holder sixty-five years 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no dependent spouse.
Headline less than sixty-five years 10,246.60 USD / year with a dependent spouse, 8288.00 euros / year with no dependent spouse or sole economic unit and 7831.60 euros / year with no dependent spouse.
Holder with sixty-five years from severe disability: 16399.60 USD / year with a dependent spouse, 13,291.60 euros / year with no dependent spouse or economic unit and 12,607.00 euros / year with no dependent spouse.
Permanent disability
Severe disability: 16399.60 USD / year with a dependent spouse, 13,291.60 euros / year with no dependent spouse or sole economic unit and 12,607.00 euros / year with spouse not in charge.
Amount: 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with spouse not in charge.
Total: Holder sixty five: 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no dependent spouse.
Total: Holder aged sixty sixty-four years: 10,246.60 USD / year with a dependent spouse, 8288.00 euros / year with no dependent spouse or sole economic unit and 7831.60 euros / year with no dependent spouse .
Total: Derived from less common disease than sixty years: 5510.40 euros / year with spouse, 55% USD 5510.40 / year with no dependent spouse or sole economic unit and 55 percent of the minimum contribution base Regime holder with spouse usually for no charge.
Part of the system of occupational accidents: titular sixty-five years 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no spouse charge.
widowhood
Holder with dependents: 10246.60 euros / year.
Holder sixty five years or a disability equal to or greater than 65 percent: 8860.60 euros / year.
Holder aged sixty sixty-four years: 8288.00 euros / year.
Holder with less than sixty years: 6707.40 euros / year.
orphanhood
Per beneficiary: 2706.20 USD / year.
At the absolute minimum orphans will increase by 6707.40 euros / year distributed, if any, among the beneficiaries.
For disabled beneficiaries under age 18 with a disability equal to or greater than 65 percent: 5325.60 euros / year.
For family members
Per beneficiary: 2706.20 USD / year.
If there is no widow or orphan pensioners:
- A single beneficiary sixty-five, 6542.20 euros / year.
- One minor beneficiary sixty-five, 6161.40 euros / year.
Several beneficiaries: The minimum assigned to each of them will increase in the prorated amount resulting from 4001.20 euros / year by the number of beneficiaries.
Initial Determination and presentation of non-contributory pensions of Social Security
By 2014, the amount of retirement pensions and invalidity of the Social Security system, as no contributory shall be intact 5122.60 euros annually.
By 2014, a pension supplement, set at 525 euros per year for pensioner proving conclusively that no home ownership and have as their usual residence, a rented dwelling is set pensioner whose owner has no relationship with him kinship through third grade, or is the spouse or person that constitutes a stable relationship and lives with analogous relationship to marriage. For households who live in several non-contributory pension recipients may only receive the snap the holder of the lease or, if different, the first one.
The rules for the recognition of this supplement shall be established by Royal Decree 1191/2012 of 3 August, laying down rules for the recognition of pension supplement for rental housing for pensioners Security established non-contributory social mode, meaning that references the year 2012, shall be in the year 2014.
Mandatory Pension Insurance extinct Elderly and Disability
From 1 January 2014 the amount of pensions extinct Mandatory Insurance Elderly and Disability, not competing with other public pension is fixed at 5667.20 euros in annual calculation.
These effects are not considered concurrent economic pension provision recognized under the Law 3/2005, of 18 March, the citizens of Spanish origin displaced abroad, during his minority, as a result of civil war or the pension paid by votes maimed or disabled first degree because of the Spanish civil war past, whatever regulatory legislation or allowance provided third-party support it revised text of the General Law on rights of Persons with disabilities and their social inclusion, approved by Royal Legislative Decree 1/2013, of 29 November, and extraordinary pensions arising from acts of terrorism.
The amount of old age pension or invalidity extinct Mandatory Insurance Elderly and Disability will, on a yearly basis, from 5504.80 euros when attended with widowhood pensions of any of the schemes of the Social Security system, or one of these pensions and also with any other public widow's pension, without prejudice to the application, to the sum of the amounts of all of them, the limit in the seventh transitional provision of the revised text of the General Law on Social Security except those employees having higher amounts recognized prior to September 1, 2005, in this case the general rules on revaluation apply, provided that the effect of these rules, the sum of the amounts of concurrent pension remains limit mentioned above.
Pensions extinct Mandatory Insurance Old Age and Disability in 2014 revaluation will not experience when they come together with other different public pensions to those mentioned in the previous section.
Notwithstanding the preceding paragraph, if the amount calculated annually all concurrent pension once revalued, and the aforementioned Mandatory Insurance Elderly and Disability is less than the fixed amount for the board for this insurance in section two of this article, the Mandatory pension Old Age and Disability Insurance is upgraded by an amount equal to the resulting difference between the two amounts. This difference can not be consolidated, with any increase absorbable esenta they can experience the perceptions of the person concerned, either by way of appreciation or recognition of new features periodically.
When, for the recognition of a pension from the extinct Mandatory Insurance Elderly and Disability, have been totalized periods of insurance or residence completed Sites linked to Spain by international standard on social security that includes aggregation, the amount of pension prorated by Spain can not be less than 50 percent of the amount of pension Mandatory Insurance Elderly and Disability that every moment may be.
The same warranty applies in relation to holders other than pensions extinct Mandatory Insurance of Elderly and Disability opting for any of these pensions, provided that on the date of the event of the pension that is perceived had gathered all requirements of the above mentioned insurance.
Social contributions
Bases and types of contributions to Social Security, Unemployment, Protection for stoppage of work, wage guarantee fund and Training for 2014
The bases and types of contributions to Social Security, Unemployment, Protection for stoppage of work, wage guarantee fund and Training, from January 1, 2014, will be:
Maximum and minimum limits of the contribution base for Social Security.
1. The maximum contribution base for each of the social security schemes that have established, is fixed, as of January 1, 2014, in the amount of 3597.00 euros monthly.
February. According to the provisions in paragraph 2 of Article 16 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, in the year 2014, the contribution bases in schemes of social security and for contingencies defined in this article shall limit the amounts at least the minimum wage in effect at all times, increased by one-sixth, unless expressly provided otherwise.
Bases and Rates in the General System of Social Security.
1. Monthly contribution base for all contingencies and situations protected by the General System of Social Security than measures of occupational accidents and diseases, shall be limited, for each group of professional categories, the following minimum and maximum base :
a) The minimum contribution bases, according to professional category and contribution group, will be increased from 1 January 2014 and for the force at December 31, 2013, by the same percentage increase in the minimum wage.
The minimum contribution bases applicable to workers with part-time contract will be adapted in order to quote on this type of contract is equivalent to full-time quote for the same unit of time and similar payments.
b) The maximum bases, whatever the professional category and contribution group during 2014, will be 3597.00 per month or 119,90 euros daily.
. 2 types of trading on the General System of Social Security shall, during the year 2014, as follows:
a) For common contingencies 28.30 percent, with 23.60 percent of the company by 4.70 percent and by the worker.
b) In the case of industrial accidents and occupational disease rates rate premiums in the additional quarter of Law 42/2006 provision of 28 December on the State Budget for 2007, still apply premiums resulting exclusively by the company.
. 3 In 2014, the additional contribution to overtime under Article 111 of the revised text of the General Law on Social Security, the following contribution rates apply:
a) In the case of overtime caused by force majeure, 14 percent, of which 12 percent over the company and 2 per cent by the worker.
b) Where overtime is not included in the previous paragraph, 28.30 per 100, of which 23.60 percent over the company and 4.70 percent by the employee.
April. Starting January 1, 2014, the maximum contribution for common contingencies applicable to sales representatives will be provided with general information on the Dos.1.b section).
. 5 For the purposes of determining, during the year 2014, the maximum contribution for common contingencies of artists, the following shall apply:
a) The maximum contribution base for all relevant groups for the various categories will be 3597.00 per month.
However, the maximum contribution base due to the activities of an artist, to one or more undertakings, shall be annual and shall be determined by the elevation of the highest annual figure indicated monthly basis.
b) The Ministry of Employment and Social Security, given the base and the maximum limit established in the previous section, determine the contribution bases for determining the provisional settlements of the artists referred to in Article 32.5. b) of the General Regulation on Prices and Payment of other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December.
. 6 For the purposes of determining, during the year 2014, the maximum contribution for common contingencies of bull professionals, the following shall apply:
a) The maximum contribution base for all relevant groups for the various categories will be 3597.00 per month. However, the maximum contribution base for bullfighting professionals annually and will be determined by the elevation of the highest annual figure indicated monthly basis.
b) The Ministry of Employment and Social Security, given the base and the maximum limit established in the previous section, determine the contribution bases for determining the provisional settlements of bullfighting professionals, referred to in Article 33.5.b) Quote of the General Regulations and other Rights Settlement Social Security.
Quote the special system for agricultural workers employed in the general scheme established by the Social Security
1. During 2014, the amounts of the monthly contribution base so common contingencies as professional workers included in this special system, providing services throughout the month, shall be determined in accordance with the provisions of Article 109 of the revised text of the General Law on Social Security, applying the following maximum and minimum bases:
a) The minimum contribution bases, according to professional category and contribution group, will increase, since January 1, 2014 and for the force at December 31, 2013, by the same percentage increase in the minimum wage.
b) The maximum bases, whatever the professional category and contribution group during 2014, will be 2595.60 per month.
When workers begin or end their activity without match the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, this type of trading is performed rata basis to the days listed high in this special system during the month.
Two. During 2014, the amounts of daily contribution bases both common and professional contingencies for actual days corresponding to each of the groups of workers performing agricultural work for others and for which he had not chosen to mode contribution specified in the preceding paragraph shall be determined in accordance with the provisions of Article 109 of the revised text of the General Law on Social Security, dividing the effect, around 23, the amount of the maximum and minimum bases established the Tres.1 section.
Regardless of the number of hours worked each day, the contribution base shall not be less than the minimum daily basis group 10 contribution amount.
When operated in the calendar month or more than 23 actual days, the database for the same price will be established in paragraph Tres.1.
Three. During 2014, the amount of the monthly contribution base for agricultural employed persons included in this particular system will, during periods of inactivity within the calendar month, established by the minimum basis for common contingencies for the group 7 on the scale of contribution groups of General System of Social Security.
For these purposes, it is understood that there are periods of inactivity within a calendar month when the actual number of days worked during the same is less than 76.67 for 100 calendar days in which the worker figure high in the special system this month; when workers do not appear high on the special system for a full calendar month, the quote regarding downtime will take place pro rata basis to the days high this month.
. 4 rates on the price of the employed persons included in this particular system will be:
a) During periods of activity:
For contribution for common contingencies regarding workers included in the contribution group 1, 28.30 percent, 23.60 percent being in charge of the company and 4.70 percent by the employee.
As for the workers covered by the contribution groups 2-11, 21.55 percent, 16.85 percent being in charge of the company and 4.70 percent by the employee.
To quote contingencies of accidents at work and occupational diseases, the contribution rates of premium rate approved by the additional four of Law 42/2006 of 28 December on the State Budget for 2007, provision is being applied premiums resulting exclusively by the company.
b) During periods of inactivity, the contribution rate will be 11.50 percent, with the resulting price paid entirely by the employee.
. 5 During 2014 reductions will apply in corporate contributions to this special quotation system during periods of activity to provide services:
a) In the quote regarding workers included in the contribution group 1, a reduction of 8.10 percentage points of the contribution base will be applied, resulting in an effective rate of contribution for common contingencies of 15.50 percent. In any case the resulting employer's contribution will exceed 279 euros per month, or 12.13 euros per actual day worked.
b) The contribution towards workers drawn into contribution groups 2 to 11, the reduction shall conform to the following rules:
1. ª) For bases less than or equal to 986.70 euros per month or 42.90 euros per day on trading, down 6.50 percentage points of the contribution base will be applied, resulting in an effective contribution rate for contingencies common 10.35 per 100.
. 2nd) For contribution base over the amount indicated in the previous section, to 2595.60 and 112.85 euros per month or per day worked, shall be subject to the percentage obtained by applying different formulas; however, the resultant employer contribution may not be less than 60.25 euros or 2.62 euros per month actual day worked.
. 6 During the temporary disability, risk during pregnancy and risk during breastfeeding and maternity and paternity caused during active duty, the price shall be based on the type of contract workers:
a) In respect of agricultural workers with permanent contracts, the price for the aforementioned situations are governed by the rules generally applicable to the General System of Social Security. The resulting rate applicable will be:
1. º) For workers covered by the contribution group 1, the rate of 15.50 percent, the applicable contribution base for common contingencies.
Two. º) For workers covered by contribution groups 2-11, the rate of 2.75 percent, the applicable contribution base for common contingencies.
For all workers, whatever their contribution group, the unemployment contribution will apply a reduction equivalent to 2.75 percentage points of the contribution base fee.
b) In respect of agricultural workers on temporary and permanent contracts discontinuous, it applies to paragraph a) in relation to the contracted days that were unable to provide services for being in one of the situations listed above.
As for the days you are not scheduled servicing, these workers are required to enter the full amount of downtime quote, except in cases of collection of maternity and paternity benefits, which shall be considered periods effective for the purposes of the relevant pension benefits, permanent disability and death and survival Quote.
7. During perception of unemployment benefit contributory, if applicable listing on this special system, the contribution rate will be 11.50 percent.
8. Regarding workers included in this particular system does not apply the additional contribution by the Dos.3 extraordinary paragraph refers to hours.
9. Ministry of Employment and Social Security verification of the requirements for the implementation of the planned reductions and is authorized to regulate the procedures and regulations necessary adaptations to articulate the harmonization of trading on active and inactive, and Quote regularization resulting from them.
Quote the special system for domestic workers established in the General System of Social Security
In this particular system the foundation and contribution rates will, from January 1, 2014, the following:
1. Bases contribution for common contingencies and Professionals for 2014 will be determined by updating the monthly fees and the contribution base of the current level in 2013, the increase in the same proportion that you will experience the minimum wage.
Two. During 2014, the contribution rate for common contingencies based on corresponding price as indicated in the previous section, will be 23.80 percent, with 19.85 percent by the employer and 3, 95 CEMT by the employee.
Three. To quote from the contingencies of accidents at work and occupational diseases, the corresponding contribution base, as indicated in paragraph 1.4, the contribution rate will apply provided for this purpose in the rate of premiums in additional quarter of Law 42/2006 of 28 December on the State Budget for 2007, the resulting arrangement being paid entirely by the employer.
April. During 2014 applies a 20 percent corporate contribution to social security contributions for common contingencies in this particular system. The beneficiaries of this reduction to employers who have hired under any type of contract, and released into the general system to a household employee from 1 January 2012, provided that the employee had not figured high in the Special scheme for Domestic Employees full time for the same employer, within the period from 2 August to 31 December 2011. This reduction in fees will be expanded with a bonus to get to 45 percent for large families , on the terms provided in Article 9 of Law 40/2003 of 18 November on the protection of large families.
These benefits in the price are not applicable in the event that home employees who provide services for less than 60 hours per month for employer assume compliance with the obligations framework, contribution and collection in this particular system.
Quote the special scheme for self-employed or freelance
In the special scheme for self-employed or self-employed, the maximum and minimum bases and contribution rates will, from January 1, 2014, the following:
1. The maximum contribution base will be 3597.00 per month. The minimum contribution is 875.70 per month.
Two.'s Contribution base of self-employed workers to January 1, 2014, have an age below 47, will be chosen for them within the maximum and minimum basis set out in the previous section. Same choice may make those self-employed at that date are aged 47 years and his contribution basis in the month of December 2013 has been not less than 1888.80 per month, or cause high in this Special Scheme with after that date.
Self-employed to January 1, 2014 are 47 years old, if their contribution base is less than 1888.80 per month, can not choose a higher base amount to 1926.60 per month, unless they exercise their option that effect before June 30, 2014, I shall take effect from 1 July of the same year, or question the surviving spouse of the business owner, as a result of his death, has had to take charge and register for the Special Scheme 47 years of age, in this case there will be no such limitation.
Three.'s Contribution base for self-employed who, January 1, 2014, had 48 or more years old, will be between the amounts of 944.40 and 1926.60 euros per month, except in the case of a surviving spouse owner of the business, as a result of his death, has had to take charge of it and register for this Special Scheme with 45 or more years of age, if the choice of basis will be between the amounts of 875, 70 and 1926.60 per month.
However, self-employed workers prior to age 50 publicly listed in any of the schemes of the Social Security system for five years or more, shall be governed by the following rules:
Revaluation of pension and maximum amount
Pensions paid by the Social Security system and of Pensioners, 2014 experience this generally an increase of 0.25 percent in the terms indicated in the relevant sections of the Act.
The amount to be received as a result of the initial marking of public pensions listed in Article 42 of Law 37/1988 of 28 December on the State Budget for 1989, may not exceed, during 2014, the full amount of 2554.49 per month, subject to the bonuses that could correspond to the owner, the amount will also be affected by that limit.
Notwithstanding the preceding paragraph, if the pensioner is entitled to receive less or more than 14 payments a year, including overtime, the said monthly limit should be adequate for the purposes of the annual full amount to be reached or exceeded 35,762.86 euros.
Recognition ons for minimum pensions of Social Security
In the terms established by regulation, shall be entitled to the accessories needed to reach the minimum level of pensions, pensioners of the Social Security system, under their contribution regime, who are not paid during 2014 earned income, capital or economic activities and capital gains, according to the established concept for such income in the income Tax of Individuals and computed in accordance with Article 50 of the revised text of the General Law on Social Security, approved by Royal Decree Law 1/1994 of June 20, or, perceiving, not exceeding 7080.73 USD per year.
It is understood that there is economic dependence under the following circumstances:
a) The spouse of the pensioner is not, at once, a pensioner by a public basic social forecasting, understanding included in this concept pensions recognized by other State and subsidies guaranteed minimum income and by third-party support, both under the revised text of the General Law on the Rights of Persons with disabilities and its social inclusion, approved by Royal Legislative Decree 1/2013, of 29 November, and welfare pensions regulated by law 45/1960 of July 21. b) yields for any nature of the pensioner and spouse, computed in the manner indicated in paragraph 1 of this Article, fall below 8259.75 per year.
When the sum, calculated annually, yields mentioned in the previous paragraph and the amount, also calculated annually, the pension supplement proves to be less than the sum of 8259.75 euros and the annual amount of the minimum pension with a dependent spouse in question, equal to the difference, divided by the number of corresponding monthly supplement will be recognized.
As for the retired employees from January 1, 2013, to qualify for the supplement to reach the minimum level of pensions, will reside in Spanish territory. For retired employees from the said date, the amount of these supplements in no case exceed the amount in paragraph 2 of Article 50 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree concerns 1/1994 of 20 June.
During 2014 the minimum amounts of the pension system of Social Security in its contributory, are fixed, calculated annually, type of pension and competing requirements in the headline, in the following amounts:
retirement
Holder sixty-five years 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no dependent spouse.
Headline less than sixty-five years 10,246.60 USD / year with a dependent spouse, 8288.00 euros / year with no dependent spouse or sole economic unit and 7831.60 euros / year with no dependent spouse.
Holder with sixty-five years from severe disability: 16399.60 USD / year with a dependent spouse, 13,291.60 euros / year with no dependent spouse or economic unit and 12,607.00 euros / year with no dependent spouse.
Permanent disability
Severe disability: 16399.60 USD / year with a dependent spouse, 13,291.60 euros / year with no dependent spouse or sole economic unit and 12,607.00 euros / year with spouse not in charge.
Amount: 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with spouse not in charge.
Total: Holder sixty five: 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no dependent spouse.
Total: Holder aged sixty sixty-four years: 10,246.60 USD / year with a dependent spouse, 8288.00 euros / year with no dependent spouse or sole economic unit and 7831.60 euros / year with no dependent spouse .
Total: Derived from less common disease than sixty years: 5510.40 euros / year with spouse, 55% USD 5510.40 / year with no dependent spouse or sole economic unit and 55 percent of the minimum contribution base Regime holder with spouse usually for no charge.
Part of the system of occupational accidents: titular sixty-five years 10932.60 USD / year with a dependent spouse, 8860.60 euros / year with no dependent spouse or sole economic unit and 8404.20 euros / year with no spouse charge.
widowhood
Holder with dependents: 10246.60 euros / year.
Holder sixty five years or a disability equal to or greater than 65 percent: 8860.60 euros / year.
Holder aged sixty sixty-four years: 8288.00 euros / year.
Holder with less than sixty years: 6707.40 euros / year.
orphanhood
Per beneficiary: 2706.20 USD / year.
At the absolute minimum orphans will increase by 6707.40 euros / year distributed, if any, among the beneficiaries.
For disabled beneficiaries under age 18 with a disability equal to or greater than 65 percent: 5325.60 euros / year.
For family members
Per beneficiary: 2706.20 USD / year.
If there is no widow or orphan pensioners:
- A single beneficiary sixty-five, 6542.20 euros / year.
- One minor beneficiary sixty-five, 6161.40 euros / year.
Several beneficiaries: The minimum assigned to each of them will increase in the prorated amount resulting from 4001.20 euros / year by the number of beneficiaries.
Initial Determination and presentation of non-contributory pensions of Social Security
By 2014, the amount of retirement pensions and invalidity of the Social Security system, as no contributory shall be intact 5122.60 euros annually.
By 2014, a pension supplement, set at 525 euros per year for pensioner proving conclusively that no home ownership and have as their usual residence, a rented dwelling is set pensioner whose owner has no relationship with him kinship through third grade, or is the spouse or person that constitutes a stable relationship and lives with analogous relationship to marriage. For households who live in several non-contributory pension recipients may only receive the snap the holder of the lease or, if different, the first one.
The rules for the recognition of this supplement shall be established by Royal Decree 1191/2012 of 3 August, laying down rules for the recognition of pension supplement for rental housing for pensioners Security established non-contributory social mode, meaning that references the year 2012, shall be in the year 2014.
Mandatory Pension Insurance extinct Elderly and Disability
From 1 January 2014 the amount of pensions extinct Mandatory Insurance Elderly and Disability, not competing with other public pension is fixed at 5667.20 euros in annual calculation.
These effects are not considered concurrent economic pension provision recognized under the Law 3/2005, of 18 March, the citizens of Spanish origin displaced abroad, during his minority, as a result of civil war or the pension paid by votes maimed or disabled first degree because of the Spanish civil war past, whatever regulatory legislation or allowance provided third-party support it revised text of the General Law on rights of Persons with disabilities and their social inclusion, approved by Royal Legislative Decree 1/2013, of 29 November, and extraordinary pensions arising from acts of terrorism.
The amount of old age pension or invalidity extinct Mandatory Insurance Elderly and Disability will, on a yearly basis, from 5504.80 euros when attended with widowhood pensions of any of the schemes of the Social Security system, or one of these pensions and also with any other public widow's pension, without prejudice to the application, to the sum of the amounts of all of them, the limit in the seventh transitional provision of the revised text of the General Law on Social Security except those employees having higher amounts recognized prior to September 1, 2005, in this case the general rules on revaluation apply, provided that the effect of these rules, the sum of the amounts of concurrent pension remains limit mentioned above.
Pensions extinct Mandatory Insurance Old Age and Disability in 2014 revaluation will not experience when they come together with other different public pensions to those mentioned in the previous section.
Notwithstanding the preceding paragraph, if the amount calculated annually all concurrent pension once revalued, and the aforementioned Mandatory Insurance Elderly and Disability is less than the fixed amount for the board for this insurance in section two of this article, the Mandatory pension Old Age and Disability Insurance is upgraded by an amount equal to the resulting difference between the two amounts. This difference can not be consolidated, with any increase absorbable esenta they can experience the perceptions of the person concerned, either by way of appreciation or recognition of new features periodically.
When, for the recognition of a pension from the extinct Mandatory Insurance Elderly and Disability, have been totalized periods of insurance or residence completed Sites linked to Spain by international standard on social security that includes aggregation, the amount of pension prorated by Spain can not be less than 50 percent of the amount of pension Mandatory Insurance Elderly and Disability that every moment may be.
The same warranty applies in relation to holders other than pensions extinct Mandatory Insurance of Elderly and Disability opting for any of these pensions, provided that on the date of the event of the pension that is perceived had gathered all requirements of the above mentioned insurance.
Social contributions
Bases and types of contributions to Social Security, Unemployment, Protection for stoppage of work, wage guarantee fund and Training for 2014
The bases and types of contributions to Social Security, Unemployment, Protection for stoppage of work, wage guarantee fund and Training, from January 1, 2014, will be:
Maximum and minimum limits of the contribution base for Social Security.
1. The maximum contribution base for each of the social security schemes that have established, is fixed, as of January 1, 2014, in the amount of 3597.00 euros monthly.
February. According to the provisions in paragraph 2 of Article 16 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, in the year 2014, the contribution bases in schemes of social security and for contingencies defined in this article shall limit the amounts at least the minimum wage in effect at all times, increased by one-sixth, unless expressly provided otherwise.
Bases and Rates in the General System of Social Security.
1. Monthly contribution base for all contingencies and situations protected by the General System of Social Security than measures of occupational accidents and diseases, shall be limited, for each group of professional categories, the following minimum and maximum base :
a) The minimum contribution bases, according to professional category and contribution group, will be increased from 1 January 2014 and for the force at December 31, 2013, by the same percentage increase in the minimum wage.
The minimum contribution bases applicable to workers with part-time contract will be adapted in order to quote on this type of contract is equivalent to full-time quote for the same unit of time and similar payments.
b) The maximum bases, whatever the professional category and contribution group during 2014, will be 3597.00 per month or 119,90 euros daily.
. 2 types of trading on the General System of Social Security shall, during the year 2014, as follows:
a) For common contingencies 28.30 percent, with 23.60 percent of the company by 4.70 percent and by the worker.
b) In the case of industrial accidents and occupational disease rates rate premiums in the additional quarter of Law 42/2006 provision of 28 December on the State Budget for 2007, still apply premiums resulting exclusively by the company.
. 3 In 2014, the additional contribution to overtime under Article 111 of the revised text of the General Law on Social Security, the following contribution rates apply:
a) In the case of overtime caused by force majeure, 14 percent, of which 12 percent over the company and 2 per cent by the worker.
b) Where overtime is not included in the previous paragraph, 28.30 per 100, of which 23.60 percent over the company and 4.70 percent by the employee.
April. Starting January 1, 2014, the maximum contribution for common contingencies applicable to sales representatives will be provided with general information on the Dos.1.b section).
. 5 For the purposes of determining, during the year 2014, the maximum contribution for common contingencies of artists, the following shall apply:
a) The maximum contribution base for all relevant groups for the various categories will be 3597.00 per month.
However, the maximum contribution base due to the activities of an artist, to one or more undertakings, shall be annual and shall be determined by the elevation of the highest annual figure indicated monthly basis.
b) The Ministry of Employment and Social Security, given the base and the maximum limit established in the previous section, determine the contribution bases for determining the provisional settlements of the artists referred to in Article 32.5. b) of the General Regulation on Prices and Payment of other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December.
. 6 For the purposes of determining, during the year 2014, the maximum contribution for common contingencies of bull professionals, the following shall apply:
a) The maximum contribution base for all relevant groups for the various categories will be 3597.00 per month. However, the maximum contribution base for bullfighting professionals annually and will be determined by the elevation of the highest annual figure indicated monthly basis.
b) The Ministry of Employment and Social Security, given the base and the maximum limit established in the previous section, determine the contribution bases for determining the provisional settlements of bullfighting professionals, referred to in Article 33.5.b) Quote of the General Regulations and other Rights Settlement Social Security.
Quote the special system for agricultural workers employed in the general scheme established by the Social Security
1. During 2014, the amounts of the monthly contribution base so common contingencies as professional workers included in this special system, providing services throughout the month, shall be determined in accordance with the provisions of Article 109 of the revised text of the General Law on Social Security, applying the following maximum and minimum bases:
a) The minimum contribution bases, according to professional category and contribution group, will increase, since January 1, 2014 and for the force at December 31, 2013, by the same percentage increase in the minimum wage.
b) The maximum bases, whatever the professional category and contribution group during 2014, will be 2595.60 per month.
When workers begin or end their activity without match the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, this type of trading is performed rata basis to the days listed high in this special system during the month.
Two. During 2014, the amounts of daily contribution bases both common and professional contingencies for actual days corresponding to each of the groups of workers performing agricultural work for others and for which he had not chosen to mode contribution specified in the preceding paragraph shall be determined in accordance with the provisions of Article 109 of the revised text of the General Law on Social Security, dividing the effect, around 23, the amount of the maximum and minimum bases established the Tres.1 section.
Regardless of the number of hours worked each day, the contribution base shall not be less than the minimum daily basis group 10 contribution amount.
When operated in the calendar month or more than 23 actual days, the database for the same price will be established in paragraph Tres.1.
Three. During 2014, the amount of the monthly contribution base for agricultural employed persons included in this particular system will, during periods of inactivity within the calendar month, established by the minimum basis for common contingencies for the group 7 on the scale of contribution groups of General System of Social Security.
For these purposes, it is understood that there are periods of inactivity within a calendar month when the actual number of days worked during the same is less than 76.67 for 100 calendar days in which the worker figure high in the special system this month; when workers do not appear high on the special system for a full calendar month, the quote regarding downtime will take place pro rata basis to the days high this month.
. 4 rates on the price of the employed persons included in this particular system will be:
a) During periods of activity:
For contribution for common contingencies regarding workers included in the contribution group 1, 28.30 percent, 23.60 percent being in charge of the company and 4.70 percent by the employee.
As for the workers covered by the contribution groups 2-11, 21.55 percent, 16.85 percent being in charge of the company and 4.70 percent by the employee.
To quote contingencies of accidents at work and occupational diseases, the contribution rates of premium rate approved by the additional four of Law 42/2006 of 28 December on the State Budget for 2007, provision is being applied premiums resulting exclusively by the company.
b) During periods of inactivity, the contribution rate will be 11.50 percent, with the resulting price paid entirely by the employee.
. 5 During 2014 reductions will apply in corporate contributions to this special quotation system during periods of activity to provide services:
a) In the quote regarding workers included in the contribution group 1, a reduction of 8.10 percentage points of the contribution base will be applied, resulting in an effective rate of contribution for common contingencies of 15.50 percent. In any case the resulting employer's contribution will exceed 279 euros per month, or 12.13 euros per actual day worked.
b) The contribution towards workers drawn into contribution groups 2 to 11, the reduction shall conform to the following rules:
1. ª) For bases less than or equal to 986.70 euros per month or 42.90 euros per day on trading, down 6.50 percentage points of the contribution base will be applied, resulting in an effective contribution rate for contingencies common 10.35 per 100.
. 2nd) For contribution base over the amount indicated in the previous section, to 2595.60 and 112.85 euros per month or per day worked, shall be subject to the percentage obtained by applying different formulas; however, the resultant employer contribution may not be less than 60.25 euros or 2.62 euros per month actual day worked.
. 6 During the temporary disability, risk during pregnancy and risk during breastfeeding and maternity and paternity caused during active duty, the price shall be based on the type of contract workers:
a) In respect of agricultural workers with permanent contracts, the price for the aforementioned situations are governed by the rules generally applicable to the General System of Social Security. The resulting rate applicable will be:
1. º) For workers covered by the contribution group 1, the rate of 15.50 percent, the applicable contribution base for common contingencies.
Two. º) For workers covered by contribution groups 2-11, the rate of 2.75 percent, the applicable contribution base for common contingencies.
For all workers, whatever their contribution group, the unemployment contribution will apply a reduction equivalent to 2.75 percentage points of the contribution base fee.
b) In respect of agricultural workers on temporary and permanent contracts discontinuous, it applies to paragraph a) in relation to the contracted days that were unable to provide services for being in one of the situations listed above.
As for the days you are not scheduled servicing, these workers are required to enter the full amount of downtime quote, except in cases of collection of maternity and paternity benefits, which shall be considered periods effective for the purposes of the relevant pension benefits, permanent disability and death and survival Quote.
7. During perception of unemployment benefit contributory, if applicable listing on this special system, the contribution rate will be 11.50 percent.
8. Regarding workers included in this particular system does not apply the additional contribution by the Dos.3 extraordinary paragraph refers to hours.
9. Ministry of Employment and Social Security verification of the requirements for the implementation of the planned reductions and is authorized to regulate the procedures and regulations necessary adaptations to articulate the harmonization of trading on active and inactive, and Quote regularization resulting from them.
Quote the special system for domestic workers established in the General System of Social Security
In this particular system the foundation and contribution rates will, from January 1, 2014, the following:
1. Bases contribution for common contingencies and Professionals for 2014 will be determined by updating the monthly fees and the contribution base of the current level in 2013, the increase in the same proportion that you will experience the minimum wage.
Two. During 2014, the contribution rate for common contingencies based on corresponding price as indicated in the previous section, will be 23.80 percent, with 19.85 percent by the employer and 3, 95 CEMT by the employee.
Three. To quote from the contingencies of accidents at work and occupational diseases, the corresponding contribution base, as indicated in paragraph 1.4, the contribution rate will apply provided for this purpose in the rate of premiums in additional quarter of Law 42/2006 of 28 December on the State Budget for 2007, the resulting arrangement being paid entirely by the employer.
April. During 2014 applies a 20 percent corporate contribution to social security contributions for common contingencies in this particular system. The beneficiaries of this reduction to employers who have hired under any type of contract, and released into the general system to a household employee from 1 January 2012, provided that the employee had not figured high in the Special scheme for Domestic Employees full time for the same employer, within the period from 2 August to 31 December 2011. This reduction in fees will be expanded with a bonus to get to 45 percent for large families , on the terms provided in Article 9 of Law 40/2003 of 18 November on the protection of large families.
These benefits in the price are not applicable in the event that home employees who provide services for less than 60 hours per month for employer assume compliance with the obligations framework, contribution and collection in this particular system.
Quote the special scheme for self-employed or freelance
In the special scheme for self-employed or self-employed, the maximum and minimum bases and contribution rates will, from January 1, 2014, the following:
1. The maximum contribution base will be 3597.00 per month. The minimum contribution is 875.70 per month.
Two.'s Contribution base of self-employed workers to January 1, 2014, have an age below 47, will be chosen for them within the maximum and minimum basis set out in the previous section. Same choice may make those self-employed at that date are aged 47 years and his contribution basis in the month of December 2013 has been not less than 1888.80 per month, or cause high in this Special Scheme with after that date.
Self-employed to January 1, 2014 are 47 years old, if their contribution base is less than 1888.80 per month, can not choose a higher base amount to 1926.60 per month, unless they exercise their option that effect before June 30, 2014, I shall take effect from 1 July of the same year, or question the surviving spouse of the business owner, as a result of his death, has had to take charge and register for the Special Scheme 47 years of age, in this case there will be no such limitation.
Three.'s Contribution base for self-employed who, January 1, 2014, had 48 or more years old, will be between the amounts of 944.40 and 1926.60 euros per month, except in the case of a surviving spouse owner of the business, as a result of his death, has had to take charge of it and register for this Special Scheme with 45 or more years of age, if the choice of basis will be between the amounts of 875, 70 and 1926.60 per month.
However, self-employed workers prior to age 50 publicly listed in any of the schemes of the Social Security system for five years or more, shall be governed by the following rules: