06 Jul

Social Security: since 1 August, the maximum contribution bases rises in the General Scheme and maximum and minimum bases in special scheme for self-employed workers

Changes in the Social Security (SS) contribution bases in Spain. Among the novelties that the Spanish State General Budget Law 2018 (Law 6/2018, July 3, Ley de Presupuestos Generales del Estado, LPGE, in Spanish) includes is the rise of the contribution bases to the Social Security (common contingencies contribution bases) both in the General Scheme as in the special scheme for self-employed workers:

Social Security General Scheme

1.Maximum bases

Applicable rules: LPGE 2018. Articles 130.1 and 130.2

Until July 31, 2018: 3,751.20 euros per month / 125.04 euros per day

Since August 1, 2018: 3,803.70 euros per month / 126.79 euros per day

2. Maximum and minimum bases in the Special Scheme for self-employed workers

Applicable rules. LPGE 2018. Article 130.5

Minimum bases

Until July 31, 2018: 919.80 euros per month

Since August 1, 2018: 932.70 euros per month

Maximum bases

Until July 31, 2018: 3,751.20 euros per month

Since August 1, 2018: 3,803,70 euros per month

(Note: this is the general rule, but in case of self-employed workers it is necessary to take into account certain particularities such as, for instance, the contribution of self-employed workers under 47, over 50 years of age with 5 or more years of contributions …).And remember if you have workers in Spain or if you are thinking about forming a company in Spain, don´t hesitate to contact our team of experts.

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