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 .
Three. Contribution in the Special System for Agricultural Employed Workers established in the General Regime of Social Security.
1. The amounts of the monthly contribution bases for both common and professional contingencies of the workers included in this special system, who provide services throughout the month, will be determined in accordance with the provisions of article 147 of the consolidated text of the General Law of the Social Security, with application of the following maximum and minimum bases:
a) The minimum contribution bases, according to professional categories and contribution groups, will increase, from January 1, 2021, and with respect to those in force on December 31, 2020, by the same percentage in which the minimum interprofessional salary increases.
b) The maximum bases, whatever the professional category and contribution group, as of January 1, 2021, will be 4,070.10 euros per month.
2. The amounts of the daily contribution bases for both common and professional contingencies for actual working hours corresponding to each of the groups of workers who carry out agricultural work for others and for whom the contribution method provided for in the Previous section, will be determined in accordance with the provisions of article 147 of the consolidated text of the General Social Security Law, dividing for this purpose, by 23, the amounts of the maximum and minimum bases established in section Three.1.
When 22 or more actual days are carried out in the calendar month, the contribution base corresponding to them will be that established in section Three.1.
3. As of January 1, 2021, the amount of the monthly contribution base for employed agricultural workers included in this special system will be, during periods of inactivity within the calendar month, that established for the minimum base by common contingencies corresponding to group 7 of the scale of contribution groups of the General Social Security Scheme.
For these purposes, it will be understood that there are periods of inactivity within a calendar month when the number of calendar days in which the worker appears in the special system in said month is greater than the number of actual days in the same multiplied by 1, 3636.
4. The rates applicable to the contribution of employees included in this Special System will be, during the year 2021, the following:
a) During periods of activity:
For the contribution for common contingencies with respect to the workers framed in contribution group 1, 28.30 percent, with 23.60 percent being paid by the company and 4.70 percent by the worker.
With respect to workers in contribution groups 2 to 11, 24.70 percent, 20.00 percent being in charge of the company and 4.70 percent in charge of the worker.
b) During periods of inactivity, the contribution rate will be 11.50 percent, with the resulting contribution at exclusive position of the worker.
5. As of January 1, 2021, the following reductions in business contributions will be applied to the contribution to this special system during periods of activity with provision of services:
a) In the contribution regarding the workers included in contribution group 1, a reduction of 8.10 percentage points of the contribution base will be applied, resulting in an effective rate of contribution for common contingencies of 15.50 percent. In no case will the resulting business fee be higher than 279.00 euros per month or 12.68 euros per actual working day.
b) In the contribution regarding the workers included in contribution groups 2 to 11, the reduction will be adjusted to the following rules:
However, the resulting business fee may not be less than 101.47 euros per month or 4.61 euros per actual day worked.
6. With effect from January 1, 2021, workers who had made a maximum of 55 real days quoted in 2020, a reduction of 19.11 percent will be applied to the resulting quotas during periods of inactivity in 2021.
7. During situations of temporary disability, risk during pregnancy and risk during natural lactation, as well as birth and care of the minor and co-responsibility in the care of the infant caused during the activity situation, the contribution will be made according to the method of contracting the workers:
a) Regarding agricultural workers with an indefinite contract, the contribution during the aforementioned situations will be governed by the rules applicable in general in the General Social Security Scheme. The resulting type to apply will be:
1.º For workers framed in the listing group 1, the type of 15.50 percent, applicable to the contribution base for common contingencies.
2.º For workers included in the trading groups 2 to 11, the type of 2,75 percent, applicable to the contribution base for common contingencies. For all workers, regardless of their contribution group, a reduction in the contribution equivalent to 2.75 percentage points of the contribution base will be applied to the unemployment contribution.
Regarding the days in which the provision of services is not foreseen, these workers will be obliged to enter the contribution corresponding to the periods of inactivity, except in the cases of receiving subsidies for birth and care of the minor and co-responsibility in the infant care, which will be considered effective contribution periods for the purposes of the corresponding retirement, permanent disability and death and survival benefits.