MADRID, 28 Mar. (EUROPA PRESS) –
The Government published this Thursday in the Official State Gazette (BOE) a ministerial order to update the minimum Social Security contribution bases to 1,323 euros per month, an increase of 63 euros that has retroactive effect from January 1, this year and that has occurred in line with the last increase in the minimum wage approved in February.
Through an order from the Ministry of the Presidency, Justice and Relations with the Courts, the minimum limits of the Social Security contribution base in each of its regimes have been updated in accordance with the minimum salary of 1,134 euros per month approved for 2024.
In this way, these 1,323 euros of minimum base will be applicable for workers under 18 years of age, laborers, first, second and third officers, administrative assistants, subordinates, administrative officers and unqualified assistants.
In the case of administrative and workshop heads, the base is slightly higher, up to 1,332.90 euros, while for engineers, technicians, experts and qualified assistants it becomes 1,532.10 euros and for engineers, graduates and senior management personnel stands at 1,847.40 euros.
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 members of associated work cooperatives.
For its part, the minimum contribution in the special system for agricultural workers becomes 57.52 euros per day. Regarding the minimum contribution bases for common contingencies, they go from 7.59 to 7.97 euros from the non-graduate workers up to workers under 18 years of age.
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, payable 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.
