LAW 11/2020, ON GENERAL STATE BUDGETS FOR -LPGE- THE YEAR 2021. ARTICLE 119. BASES AND TYPES OF QUOTATION TO SOCIAL SECURITY, UNEMPLOYMENT, TERMINATION OF ACTIVITY PROTECTION, GUARANTEE FUND SALARY AND PROFESSIONAL TRAINING DURING THE YEAR 2021.
Four. Contribution in the Special System for Household Employees established in the General Regime of Social Security.
In this Special System, the bases and rates of contribution will be, as of January 1, 2021, the following:
1. The contribution bases for common and professional contingencies will be determined by applying to the monthly salary scale and the corresponding contribution base in force in 2020 the increase that the minimum interprofessional salary experiences in 2021, with the proportional part of the extraordinary payments that are entitled to perceive the employee.
2. The type of contribution for common contingencies, based on the corresponding contribution as indicated in the previous section, will be 28.30 percent, with 23.60 percent being paid by the employer and 4.70 by cent paid by the employee.
4. During the year 2021 a reduction of 20% will be applicable in the contribution company to the Social Security contribution for common contingencies in this special system.
Beneficiaries of said reduction will be employers who have hired, under any contractual modality, and registered in the General Social Security Scheme a domestic employee as of January 1, 2012, as long as the employee had not been listed Enrolled in the Special Scheme for full-time Household Employees, for the same employer, within the period between August 2 and December 31, 2011.
This reduction in fees will be extended with a bonus up to 45% for large families, under the terms provided in article 9 of Law 40/2003, of November 18, on the protection of large families.
These benefits in the Social Security contribution paid by the employer, will not be applicable in the cases in which the domestic employees who provide their services for less than 60 hours per month per employer, assume compliance with the obligations regarding framing , contribution and collection in said special system, in accordance with the provisions of the twenty-fourth additional provision of the consolidated text of the General Law of Social Security.