ATT ASSESSORS Insurance and services Balaguer Lleida

New Labour and Social Security in 2015

28/01/2015

Below lesprincipals new Employment and Social Security of the Budget Law for 2015 and other standards published recently:

 

· Increased 0.5% amounts to the minimum wage in 2015 (€ 648.60 / month).

 

· The maximum contribution base for the General Scheme increased by 0.25% in 2015, being € 3,606.00 / month or € 120.20 / day. The minimum bases increased by the same percentage increases SMI.

 

· Self-employed workers who, at 1 January 2015 have 47 years old and listed on the RETA a base less than € 1,926.60 per month will not be able to choose a contribution base exceeding € 1,945.80, unless exercising Your option in such sense before 30-06-2015. The minimum base of freelancers increased approximately 1% (€ 884.40)

 

· Extends until 31-12-2015 bonuses quotes for companies excluding belonging to the public sector engaged in activities operating in the sectors of tourism, trade and hotel linked to it generating productive activity in the months of March and November each year and initiate and / or maintain high during these months the employment of workers with fixed contracts discontinuous nature.

 

· New system to calculate daily calculation basis of the benefit for temporary disability hiring part-time, with effect from January 1, 2015.

 

· The enactment of extending the length of paternity leave to four weeks postponed until 01-01-2016. It also delays the entry into force of the rules which allow a self-employed activity in part time.

 

· It extends for three months a reduction in company contributions for common contingencies to the Social Security indefinite (flat rate) in respect of contracts concluded between January 1 2015 and March 31, 2015.

 

 

· Regulates the force majeure circumstances in which the General Treasury of the Social Security may exonerate, companies affected by a suspension of labor contracts or reduced working hours, payment of the contribution business in order to promote maintaining employment. Establishes the requirements to be met for its implementation.

 

 

· The new direct settlement system of quotas for the General Treasury of the Social Security implemented progressively, and will replace the traditional model of self-assessment. The system of simplified clearance fees continue to exist for cases in which law provides. As of 15-01-2015, the TGSS may start notifying businesses electronically, joining the Direct Payment System, by resolution filed at the Electronic Social Security.

 

 

· Expands term contracts that allows for training and learning related to professional certificates or degrees of training, or there is no available centers to impart to 30-06-2015. Order may be extended for the period prior to December 31, 2015 said.

 

· Changing the rule governing the educational aspects of the contract for training and learning, to increase the maximum amount of bonuses in company contributions to Social Security fund aimed at training costs inherent to this contract, whenever you hire a beneficiary of the Youth Guarantee. Apply to contracts concluded as from 25 January 2015 until 30 June 2016.També establishes an additional bonus to finance the costs of compulsory tutoring each employee in the company through this contract applies to held from 25 January.

 

· The annual general CPI in December 2014 stood at - 1.0%.