Modification of the consolidated text of the general law of sec. Social

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LAW 11/2020. LPGE 2021. FINAL PROVISION THIRTY-EIGHTH. MODIFICATION OF THE CONSOLIDATED TEXT OF THE GENERAL LAW OF SOCIAL SECURITY, APPROVED BY ROYAL LEGISLATIVE DECREE 8/2015, OF OCTOBER 30

One. New wording is given to article 153, which is worded as follows:

«Article 153. Contribution in cases of compatibility of retirement and work.

During the performance of an employed job compatible with the retirement pension, in the terms established in article 214, employers and workers will contribute to the General Scheme only for temporary disability and professional contingencies, According to the regulations governing said Scheme, although they will be subject to a special solidarity contribution of 9 percent on the basis of contribution for common contingencies, not computable for benefit purposes, which will be distributed among them, the employer being the responsibility of the 7 percent and 2 percent of the worker. "

Three. New wording is given to article 309, which is worded as follows:

«Article 309. Contribution in cases of compatibility of retirement and self-employment.

1. During the performance of self-employment compatible with the retirement pension, in the terms established in article 214, workers will contribute to this special regime only for temporary disability and professional contingencies, in accordance with the provisions of this chapter, if They will either be subject to a special solidarity contribution of 9 per cent based on common contingencies, not computable for benefit purposes.

2. They will also be subject to a solidarity contribution of 9 percent on the minimum contribution base of the Special Scheme for Self-Employed or Self-Employed Workers, retirement pensioners who combine the pension with a professional activity on their own being included in a mutual fund alternative to the aforementioned special regime under the provisions of the eighteenth additional provision, which will not be computable for the purposes of benefits.

The corresponding fee will be deducted monthly from the amount of the pension. "