{"id":738,"date":"2021-01-11T19:31:56","date_gmt":"2021-01-11T19:31:56","guid":{"rendered":"https:\/\/www.asesoriacaesar.com\/?p=738"},"modified":"2021-01-12T17:36:58","modified_gmt":"2021-01-12T17:36:58","slug":"bases-y-tipos-de-cotizacion-a-la-seguridad-social-desempleo-proteccion-por-cese-de-actividad-fondo-de-garantia-salarial-y-formacion-profesional-durante-el-ano-2021-reg-especial-seg-soc","status":"publish","type":"post","link":"https:\/\/www.asesoriacaesar.com\/en\/bases-y-tipos-de-cotizacion-a-la-seguridad-social-desempleo-proteccion-por-cese-de-actividad-fondo-de-garantia-salarial-y-formacion-profesional-durante-el-ano-2021-reg-especial-seg-soc\/","title":{"rendered":"Bases and types of contributions to social security, unemployment, protection for cessation of activity, wage guarantee fund and professional training during the year 2021 (special reg seg soc)"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>LAW 11\/2020, ON GENERAL STATE BUDGETS FOR -LPGE- THE YEAR<\/strong><br \/>\n<strong>2021. ARTICLE 119. BASES AND TYPES OF QUOTATION TO SOCIAL SECURITY,<\/strong><br \/>\n<strong>UNEMPLOYMENT, TERMINATION OF ACTIVITY PROTECTION, GUARANTEE FUND<\/strong><br \/>\n<strong>SALARY AND PROFESSIONAL TRAINING DURING THE YEAR 2021.<\/strong><\/p>\n<p><strong>Five. Contribution in the Special Regime of Social Security for Self-Employed or Self-Employed Workers.<\/strong><\/p>\n<p>In the Special Regime of Social Security for Self-Employed or Self-Employed Workers, the maximum and minimum bases and the contribution rates will be, as of January 1, 2021, the following:<\/p>\n<p><strong>1.<\/strong> The maximum contribution base will be 4,070.10 euros per month. <strong>The minimum contribution base will be 944.40 euros per month.<\/strong><\/p>\n<p><strong>2.<\/strong> The contribution base of self-employed workers who, on January 1, 2021 had <strong>an age less than 47 years<\/strong>, it will be chosen by them <strong>within the maximum bases and <\/strong><strong>minimum set in the previous section.<\/strong> The same choice may be made by those self-employed workers who on that date had an age of <strong>47 years<\/strong> and its contribution base in December 2020 has been equal to or greater than <strong>2,052.00 euros per month,<\/strong> or that cause registration in this special regime after said date.<\/p>\n<p><strong>3.<\/strong> The contribution base for self-employed workers who, as of January 1, 2021, were 48 or more years of age, will be between the amounts of 1,018.50 and 2,077.80 euros per month.<\/p>\n<p><strong>4. Self-employed workers engaged in street or home sales (CNAE 4781 Retail trade of food products, beverages and tobacco at stalls and markets; 4782 Retail trade of textile products, clothing and footwear at stalls sale and markets; 4789 Retail trade of other products in stalls and markets and 4799 Other retail trade not carried out neither in establishments, nor in stalls or markets) may choose as a minimum contribution base from the January 1, 2021 a base of 944.40 euros per month, or a base of 869.40 euros per month. Self-employed workers dedicated to home sales (CNAE 4799) may choose as a minimum contribution base from January 1, 2021 a base of 944.40 euros per month, or a base of 519.30 euros per month.<\/strong><\/p>\n<p><strong>5.<\/strong> The types of contributions in this special Social Security regime will be, as of January 1, 2021:<\/p>\n<p><strong>a)<\/strong> For common contingencies 28.30 percent. When, in accordance with the provisions of article 315 of the consolidated text of the General Social Security Law, temporary disability is covered in another Social Security regime, a reduction in the fee that would correspond to be paid in accordance with a Reducing coefficient to be established annually by the Order by which the legal regulations for Social Security contributions, unemployment, protection for cessation of activity, wage guarantee fund and professional training are developed.<\/p>\n<p><strong>b)<\/strong> For professional contingencies, 1.30 percent, of which 0.66 percent corresponds to the contingency of temporary disability and 0.64 percent to that of permanent disability, death and survival.<\/p>\n<p><strong>c)<\/strong> Those self-employed workers excluded from contributing due to professional contingencies, must contribute at a rate of 0.10 to finance the benefits provided for in Chapters VIII and IX of Title II of the consolidated text of the General Law of Social Security.<\/p>\n<p><strong>6.<\/strong> Self-employed workers who, due to work for another person carried out simultaneously, are quoted under the pluriactivity regime, and do so during the year 2021, taking into account both the contributions made in this special regime as well as the business contributions and those corresponding to the worker in the Social Security regime that corresponds to your activity as an employee<strong>, will be entitled to reimbursement of 50 percent of the excess in which their contributions for common contingencies exceed the amount 12,917.37 euros with the limit of 50 percent of the contributions entered into this special regime due to their contribution for common contingencies.<\/strong><\/p>\n<p><strong>In such cases, the General Treasury of Social Security will proceed to pay the reimbursement that in each case corresponds before May 1 of the following year, except when there are specialties in the contribution that prevent it from being carried out within that period or the provision of data is necessary. by the interested party, in which case the refund will be made after that date.<\/strong><\/p>\n<p><strong>7.<\/strong> In the cases in which it is proven that the itinerant sale is carried out in traditional markets or \"flea markets\", with sales hours of less than eight hours a day, you can choose to quote for a monthly basis of 944.40 euros, or a base of 519.30 euros per month.<\/p>\n<p><strong>10. For self-employed workers who at some point in 2020 and simultaneously have hired a number of employed workers equal to or greater than 10 at their service, the minimum contribution base as of January 1, 2021 will be of 1,214.10 euros per month. Said minimum contribution base will also be applicable from January 1, 2021 to self-employed workers included in this special scheme under the provisions of article 305.2.b) and e) of the consolidated text of the General Social Security Law. , with the exception of those that cause initial registration in the same, during the first 12 months of their activity, counting from the date of effect of said registration. <\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>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 Five. Contribution in the Special Regime of Social Security for Account Workers ...  <a class=\"excerpt-read-more\" href=\"https:\/\/www.asesoriacaesar.com\/en\/bases-y-tipos-de-cotizacion-a-la-seguridad-social-desempleo-proteccion-por-cese-de-actividad-fondo-de-garantia-salarial-y-formacion-profesional-durante-el-ano-2021-reg-especial-seg-soc\/\" title=\"Read Bases y tipos de cotizaci\u00f3n a la seguridad social, desempleo, protecci\u00f3n por cese de actividad, fondo de garant\u00eda salarial y formaci\u00f3n profesional durante el a\u00f1o 2021 (reg especial seg soc)\">Read more &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-738","post","type-post","status-publish","format-standard","hentry","category-novedades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bases y tipos de cotizaci\u00f3n a la seguridad social, desempleo, protecci\u00f3n por cese de actividad, fondo de garant\u00eda salarial y formaci\u00f3n profesional durante el a\u00f1o 2021 (reg especial seg soc) - Caesar - Asesores - Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriacaesar.com\/en\/bases-y-tipos-de-cotizacion-a-la-seguridad-social-desempleo-proteccion-por-cese-de-actividad-fondo-de-garantia-salarial-y-formacion-profesional-durante-el-ano-2021-reg-especial-seg-soc\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bases y tipos de cotizaci\u00f3n a la seguridad social, desempleo, protecci\u00f3n por cese de actividad, fondo de garant\u00eda salarial y formaci\u00f3n profesional durante el a\u00f1o 2021 (reg especial seg soc) - Caesar - Asesores - Abogados\" \/>\n<meta property=\"og:description\" content=\"LEY 11\/2020, DE PRESUPUESTOS GENERALES DEL ESTADO PARA \u2013LPGE- EL A\u00d1O 2021. 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