LAW 11/2020, ON GENERAL STATE BUDGETS FOR -LPGE- THE YEAR 2021. ARTICLE 119. BASES AND TYPES OF QUOTATION FOR SOCIAL SECURITY, UNEMPLOYMENT, PROTECTION FOR CESSATION OF ACTIVITY, SALARY GUARANTEE FUND AND PROFESSIONAL TRAINING DURING THE YEAR 2021 .
Ten. Unemployment contribution, Salary Guarantee Fund, professional training and cessation of activity of self-employed workers.
The contribution for contingencies of unemployment, Salary Guarantee Fund, professional training and for cessation of activity, will be carried out, as of January 1, 2021, in accordance with the following:
1. The contribution base for unemployment, Salary Guarantee Fund and professional training in all Social Security Schemes that have them covered, will be that corresponding to the contingencies of work accidents and occupational diseases.
The contribution base for unemployment of the contracts for training and apprenticeship will be the minimum base corresponding to the contingencies of accidents at work and occupational diseases.
The contribution base corresponding to the protection for cessation of activity of workers included in the Special Scheme of Social Security for Self-Employed or Self-Employed Workers and of workers included in the Special System for Agrarian Self-Employed Workers established in the Said special regime will be the one chosen by the workers included in such special regime and system.
2. As of January 1, 2021, the contribution rates will be as follows:
A) For the unemployment contingency:
a) Hiring indefinite, including indefinite part-time and fixed discontinuous contracts, as well as fixed-term contracts in the modalities of training contracts in practices and for training and learning, relief, interim and contracts, whatever the modality used, carried out with disabled workers: 7,05 percent, of which the 5,50 percent will be in charge of the employer and the 1,55 percent paid by the worker.
b) Fixed-term hiring:
1.º Recruiting fixed duration a tiempo completo: el 8,30 percent, of which the 6,70 percent will be in charge of the employer and the 1,60 percent paid by the worker.
2.º Part-time fixed-term hiring: the 8,30 percent, of which the 6,70 percent will be in charge of the employer and the 1,60 percent paid by the worker.
B) For the contribution to the Salary Guarantee Fund, 0.20 percent will be paid exclusively by the company.
The applicable rate for the contribution to the Salary Guarantee Fund in the Special System for Employed Agrarian Workers established in the General Social Security Scheme will be 0.10 percent, which will be the exclusive responsibility of the company.
C) For the contribution for vocational training, 0.70 percent, being 0.60 percent in charge of the company and 0.10 percent in charge of the worker.
The applicable rate for the contribution for professional training in the Special System for Agricultural Employed Workers established in the General Social Security Regime will be 0.18 percent, of which 0.15 percent will be paid by the company. , and 0.03 percent by the worker.
Regarding self-employed workers included in the Special Regime of Social Security for Self-Employed or Self-Employed Workers and in the Special Regime of Social Security for Seaworkers, the applicable rate will be the 0,10 por ciento.
D) For protection due to cessation of activity, the contribution rates will be as follows:
a) 0.90 percent, in the Special Scheme of Social Security for Self-Employed or Self-Employed Workers and in the Special Scheme of Social Security for Seaworkers.
b) 2.2 percent, in the Special System for Agrarian Self-Employed Workers established in the Special Regime of Social Security for Self-Employed or Self-Employed Workers, for those workers who voluntarily avail themselves of this protection. Fifteen. Except for what is established in the previous sections, in no case and by application of article 19 of the consolidated text of the General Social Security Law, the minimum or unique bases of any of the regimes that make up the Social Security system may be lower to the minimum base of the General Social Security Scheme.