The order of contribution bases for 2024 establishes an increase in the minimum of 5%
MADRID, 1 Abr. (EUROPA PRESS) –
The Government has raised from 29.74 to 31.22 euros the additional contribution that employers must pay at the end of temporary contracts of less than 30 days as a result of the increase in the minimum contribution bases by 5% for this year .
This penalty, which will take effect from January 1 and was established in the labor reform to combat temporary employment and labor rotation, is calculated based on the minimum daily contribution base of group 8 (first and second officers), which, like the rest of the minimum bases, has increased by 5% by 2024, in line with the increase in the interprofessional minimum wage (SMI) by the same amount.
This is reflected in the order of contribution bases for this year published in the Official State Gazette (BOE) last Thursday, at the start of Holy Week.
This order modifies the one issued on January 29, since at that time the increase in the SMI had not yet been approved. This, which was 5%, obtained the green light at the beginning of February, although with effect from January 1 of this year.
Through the order published in the BOE, the minimum bases are already adapted to the increase experienced by the SMI, as well as the penalty for very short-term contracts.
This business surcharge for carrying out very short-term contracts does not apply to contracts signed with workers included in the Special System for Agricultural Employed Workers, in the Special System for Domestic Employees or in the Special Regime for Mining of the Carbon, nor to substitution contracts, to training and apprenticeship contracts or to alternating training contracts.
Included in the 2021 labor reform, this penalty was conceived as a way to discourage companies from making very short contracts, lasting only days or just four weeks.
The order of contribution bases for 2024 places the maximum base for any professional category and contribution group at 4,729.50 per month or 205.24 euros per day, 5% more than in 2023, the same as the minimum bases increase, another 5% %, in line with the increase in the SMI.
In this way, the minimum contribution base in common contingencies for graduates and engineers (group 1) increases from 1,759.5 euros per month in 2023 to 1,847.4 euros, while that of non-graduate assistants, officers, administrative assistants and subordinates (groups 4, 5, 6 and 7) becomes 1,323 euros per month from January 1 of this year, compared to 1,260 euros last year.
For its part, the minimum contribution base for technical engineers, experts and qualified assistants (contribution group 2) has stood at 1,532.1 euros per month since January 1, compared to 1,459.2 euros in 2023, while That of the professional category of administrative and workshop heads (group 3) reaches 1,332.90 euros per month, in contrast to 1,269.3 euros last year.
The contribution rate, in the case of common contingencies, is 28.3%, of which 23.6% is borne by the company and 4.7% is borne by the worker.
For the Intergenerational Equity Mechanism (MEI), in force since this year, the contribution rate is 0.7%, of which 0.58% corresponds to the company and 0.12% to the worker. The self-employed, for their part, fully assume 0.7%.
Adding the 0.7% surcharge of the MEI in force in 2024 to the contribution rate for common contingencies, the total rate will be 29%, compared to 28.90% in 2023 (the difference between both years is the additional tenth in the one that raises the MEI).
The bases and minimum contribution rates for agricultural employees are also updated in accordance with the SMI, both in monthly and daily terms, for household employees and for members of associated work cooperatives.
According to the order, the minimum contribution in the special system for agricultural workers becomes 57.52 euros per day.
For contracts for training and apprenticeship or alternating training, the Social Security contribution will consist of a single monthly fee of 64.30 euros for common contingencies, of which 53.61 euros will be borne by the employer and 10 .69 euros, borne by the worker.
Regarding professional contingencies, the amount becomes 7.38 euros, of which 3.82 euros correspond to temporary disability and 3.56 to disability, death and survival.
The unemployment contribution base will be the minimum base corresponding to contingencies due to work accidents and occupational diseases, while the contribution to the Salary Guarantee Fund will consist of a monthly fee of 4.07 euros paid by the employer; and the contribution for vocational training will consist of a monthly fee of 2.26 euros, of which 2 euros will be paid by the company and the remaining 0.26 will be paid by the worker.
The amounts for unpaid training internships also increase, so that the contribution will consist of a business fee, for each day of internship, of 2.67 euros for common contingencies excluding temporary disability benefit and 0.33 euros for contingencies professionals, without exceeding the maximum monthly fee for common contingencies of 60.76 euros.
For professional contingencies, the amount is 7.38 euros, of which 3.82 euros correspond to the contingency of temporary disability and 3.56 euros to that of permanent disability and death and survival. Of the daily fee for professional contingencies of 0.33 euros, 0.17 euros will correspond to the contingency of temporary disability and 0.16 euros to the contingencies of permanent disability and death and survival.
In addition to updating the figures, the Government establishes that in the case of paid and unpaid training internships, the entity, organization, company or institution that assumes the status of entrepreneur must request, in any case, registration and deregistration. and communicate the number of days of practices carried out.
