Guide to Doing Business in Asturias 2024
The Spanish Social Security system is structured into two basic levels of protection: contributory and non-contributory. In turn, within the contributory level there is a General Regime and several special regimes.
The General Social Security Regime includes employees, as well as directors and managers of companies who perform administration and management duties when they are remunerated to this end or owing to their status as company employees, provided that they do not have effective control thereof.
The employer is obliged to pay into the General Social Security Treasury those contributions which pertain to both the social security contribution paid by it as well as the other paid by the worker, which must be deducted from his remuneration.
The settlement of these contributions must be carried out electronically through the RED system by means of direct settlement.
Social Security contributions must be paid within the month following the month in which they accrue. Payment of contributions outside the established deadlines will result in the application of interest and surcharges.
The amount to be paid to the General Treasury for Social Security will be calculated based on the contribution base and the contribution rate.
The contribution base for contingencies is made up of the total remuneration, whatever its form or denomination, which, on a monthly basis, the worker is entitled to receive due to the work performed as an employee. However, minimum and maximum contribution bases are determined annually, with those pertaining to 2023 having been set out below:
| CONTRIBUTION | PROFESSIONAL CATEGORIES | MINIMUM BASES EUROS/MONTH |
MAXIMUM BASES EUROS/MONTH |
|---|---|---|---|
| 1 | Engineers and Graduates. Senior management staff not included under article 1.3.c) of the Workers' Statute | € 1,759.50 | € 4,495.50 |
| 2 | Technical Engineers, Experts and Qualified Assistants | € 1,459.20 | € 4,495.50 |
| 3 | Administrative and Workshop Managers | € 1,269.30 | € 4,495.50 |
| 4 | Unqualified Assistants | € 1,260.00 | € 4,495.50 |
| 5 | Administrative Officers | € 1,260.00 | € 4,495.50 |
| 6 | Junior Officers | € 1,260.00 | € 4,495.50 |
| 7 | Administrative assistants | € 1,260.00 | € 4,495.50 |
| CONTRIBUTION | PROFESSIONAL CATEGORIES | MINIMUM BASES EUROS/MONTH |
MAXIMUM BASES EUROS/MONTH |
|---|---|---|---|
| 8 | First and second officers | € 42.00 | € 149.85 |
| 9 | Third-class officers and Specialists | € 42.00 | € 149.85 |
| 10 | Labourers | € 42.00 | € 149.85 |
| 11 | Workers aged under eighteen, regardless of their professional category | € 42.00 | € 149.85 |
The contribution rate is the percentage which, applied to the contribution base, results in the contribution or amount payable. The applicable rates during 2023 are set out below:
CONTRIBUTION RATES (%)
| CONTINGENCIES | COMPANY | EMPLOYEES | TOTAL |
|---|---|---|---|
| Common | 23.60 | 4.70 | 28.30 |
| Overtime Force Majeure | 12.00 | 2.00 | 14.00 |
| Remaining Overtime | 23.60 | 4.70 | 28.30 |
| Intergenerational Equity Mechanism | 0.5 | 0.1 | 0.6 |
Fixed-term contracts for a period of less than 30 days will have an additional contribution payable by the employer which will be paid upon completion, equivalent to multiplying by 3 the contribution resulting from applying the general rate of contribution payable by the company to the minimum daily contribution base of RGSS group 8 for Common Contingencies. During 2023, €29.74. This additional contribution will not apply to replacement contracts.
| UNEMPLOYMENT | COMPANY | EMPLOYEES | TOTAL |
|---|---|---|---|
|
General Rate: |
5.50 | 1.55 | 7.05 |
| Fixed-term contract Full Time | 6.70 | 1.60 | 8.30 |
| Fixed-term contract Part time | 6.70 | 1.60 | 8.30 |
| COMPANY | EMPLOYEES | TOTAL | |
|---|---|---|---|
| VOCATIONAL TRAINING | 0.60 | 0.10 | 0.70 |
| COMPANY | EMPLOYEES | TOTAL | |
|---|---|---|---|
| FOGASA (Wage Guarantee Fund) | 0.20 | 0.20 |
The contribution for professional contingencies will be the exclusive responsibility of the employer. The contribution base for professional contingencies will be calculated by adding to the contribution base for common contingencies the amount that would have been paid to the worker for overtime. Said amount will be subject to the premium rates set out in Additional Provision 4 of Law 42/2006 of 28 December on General State Budgets for 2007 (according to the wording afforded by Law 42/2006 of 28 December on General State Budgets for 2007).
The Social Security contribution for training contracts will consist of a single monthly contribution distributed as follows:
a. When the monthly contribution base for common contingencies does not exceed the minimum monthly base, the following amounts will be contributed:
| ITEM | COMPANY | EMPLOYEE | TOTAL |
|---|---|---|---|
| For Common Contingencies | € 51.06 | € 10.18 | € 61.24 |
| Due to Occupational Accidents and Diseases | IT (Temporary Disability) €3.93 IMS (Disability, Death and Survival) €3.10 | € 7.03 | |
| Unemployment | € 69.30 | € 19.53 | € 88.83 |
| Wage Guarantee Fund | € 3.88 | € 3.88 | |
| Vocational Training | € 1.90 | € 0.25 | € 2.15 |
b. When the monthly contribution base for common contingencies exceeds the minimum monthly base, the single contributions foreseen in section a) will accrue the contribution resulting from applying to the amount on which the contribution base exceeds the minimum base, the ordinary rates of contributions.