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 .
“The bases and types of contributions to Social Security, Unemployment, Protection for cessation of activity, Salary Guarantee Fund and Professional Training, as of January 1, 2021, will be the following:
One. Maximum and minimum limits of the Social Security contribution bases.
1. The maximum limit of the contribution base in each of the Social Security Regimes that have it established, is set, as of January 1, 2021, in the amount of 4.070,10 euros per month.
2. In accordance with the provisions of article 19.2 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, from the January 1, 2021, the contribution bases in the Social Security Regimes and with respect to the contingencies that are determined in this article, will have as a minimum limit the amounts of the minimum interprofessional salary in force at all times, increased by one sixth, unless expressly provided otherwise.
Two. Bases and types of contributions in the General Social Security Scheme.
a) The minimum contribution bases, according to professional categories and contribution groups, will be increased from January 1, 2021, and with respect to those in force on December 31, 2020, in the same percentage in which the minimum wage increases. The minimum contribution bases applicable to workers with part-time contracts will be adapted in order that the contribution in this contracting modality is equivalent to the full-time contribution for the same unit of time and similar remuneration.
b) The maximum bases, whatever the professional category and contribution group, will be as of January 1, 2021, 4,070.10 euros per month or 135.67 euros per day.
2. The types of contributions in the General Social Security Scheme will be, during the year 2021, the following:
a) For common contingencies 28.30 percent, 23.60 percent being in charge of the company and 4.70 percent in charge of the worker.
b) For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006, of December 28, on General State Budgets for 2007, will be applied, the premiums being resulting in exclusive charge of the company.
3. During the year 2021, for the additional contribution for overtime established in article 149 of the consolidated text of the General Social Security Law, the following types of contribution will apply:
a) In the case of overtime due to force majeure, 14.00 percent, of which 12.00 percent will be paid by the company and 2.00 percent by the worker.
b) In the case of overtime hours not included in the preceding paragraph, 28.30 percent, of which 23.60 percent will be paid by the company and 4.70 percent by the worker.