Main developments in social security contributions and concerning employers and employed persons, not autonomous.


On 1 January 2019 has entered into force 28/2018 Royal Decree-Law for the upgrading of public pensions and other urgent measures on social, labor and employment matters (BOE 29/12/2018).

Below we highlight the main developments on QUOTES AND Social Security related entrepreneurs and employed persons:

  • During 2019, the amount of ceiling of the contribution base for Social Security in those regimes that have established and maximum bases quote applicable in each of them, It is increased 7% (€ 4070.10 per month).

  • The minimum bases quoted the General System of Social Security increased by 22,3%The same percentage experienced by SMI for the year 2019.

  • In the contracts time with duration effective equal to or less than five days, Business to Social Security for common contingencies share will increase 40%. This increase will not apply workers included in the Special Agricultural Scheme for Salaried Employees of the General Scheme. This amendment will apply to contracts which provide services start from 01.01.2019.

  • As of 1/1/2019, all Formation and learning contracts will be exentos Quote for vocational training.

  • Changes in the price Special System for Domestic Employees. A partir del 1 de enero de 2019, incrementa las retribuciones mensuales y las bases de cotización de la escala en el mismo porcentaje que aumenta el SMI (+22,3%). Establece las bases de cotización en función de 10 tramos y se fijan las horas máximas trabajadas por tramo. Se mantiene la reducción del 20 % en las cotizaciones para las personas que trabajan al servicio del hogar, y la bonificación de hasta el 45% si es familia numerosa.

  • Amending quote Special System for Agricultural Workers Salaried Employees. From 01.01.2019, minimum monthly basis increased by the same percentage as the SMI (22.3%) and the maximum base is increased 7% (4070.10 €). The minimum daily contribution bases for actual days also increased by 22.3% and 8.5% maximum base. the minimum number of actual to prove to understand the whole month quoted is set at 22 days.

  • Modifica la premium rate for contribution to Social Security Accidents and occupational diseases, with effect from 1 January 2019. passing the minimum rate of 0.9 to 1.5% increases.

  • Se suspended the implementation of reduction system quotes for professional contingencies by considerable decrease workplace accidentsProvided for in Royal Decree 231/2017 for rates generated during the year

  • extinguished the voluntary collaboration companies in the management of Social Security, which was to take payment directly, in charge of IT economic benefits derived from common disease and non-work accident. Companies at 31 December 2018, were benefiting from this form, they shall be removed from such collaboration with the purpose of March 31, 2019. It establishes a transitional regime with rules to apply.

  • The coverage the contingency unemployment en los Formation and learning contracts with student workers in public employment and training programs, including programs of workshop schools, craft centers and employment workshops, Shall apply to contracts They subscribe from 1.1.2019. Existing at 01/01/2019 contracts and their extensions, keep the exclusion of unemployment.

  • derogation regulation employment contracts and incentives hiring affected by the reduction UNEMPLOYMENT RATE under the 15 %, a partir del 01-01-2019: el contrato de trabajo por tiempo indefinido de apoyo a los emprendedores de la Ley 3/2012, los incentivos a la contratación a tiempo parcial con vinculación formativa, la contratación indefinida de un joven por microempresas y empresarios autónomos, los incentivos a la contratación en nuevos proyectos de emprendimiento joven, contratación primer empleo joven e incentivos a los contratos en prácticas de la Ley 11/2013, con las especialidades previstas para las personas con discapacidad. Establece un régimen transitorio para los celebrados desde el 15 de octubre de 2018 hasta 01-01-2019

  • derogation the Accompanying financial aid To young registered in the National System Warranty Youth to sign a contract for training and learning and conversion bonus into permanent contracts for training and learning with youth celebrated recipients of financial aid support. a transitional regime allowing states continue to receive help, who are beneficiaries of it before 001/01/2019, or have been applied before that date until the end of the contract which is linked aid. Equally, They may receive the aid, People who before 01.01.2019 had entered into a contract for training and learning that the right to obtain aid, and request from 1.1.2019.

  • Those affected by the crisis may sign a special agreement with the Social Security. Those who can prove, at the date of entry into force of the regulatory standard to develop this type of agreement, an age between 35 and 43 years and a Lagoon quote of at least three years between October 2, 2008 and July 1, 2018, may sign a special agreement with the TGSS to recover a maximum of two years in the period described.

  • The realization of training practices in enterprises, institutions or entities included in training programs, conducting labor practices in companies and conducting external academic practicess under the respective legal and regulatory regulation, determine the inclusion in the system Seguridad Social of the persons performing the indicated practice, although they have paid character. Training practices include those made by university students both official degree and master students as vocational training or higher level. Including social security of participants in training programs or conducting non-work and academic practices, unpaid basis, start from the first day of next month the entry into force of regulatory standard developmental.

  • derogation the rule establishing the possibility of holding Formation and learning contracts with minor 30 years until the unemployment rate below 15% without application was the ceiling (under 25 years).

Other developments:

  • The RD-Law 26/2018 of emergency measures on artistic creation and film (BOE 12/18/29) regulates the possibility that performing artists they can continue included in the General Regime of Social Security during his Downtime voluntarily, provided they prove certain requirements. Such inclusion must be requested between 1 and 15 January of each year. Year 2019 application Inclusion in the General Scheme of Social Security as an artist inactivity may take place Until March 31st.

  • RD 1462/2018 sets Minimum wage of the year 2019 for any activity in agriculture, industry and services 30 € / day or 900 € / month, an increase of 22.3%.

  • The IPC general en el mes de December 2018 es del 1,2%.

Para cualquier aclaración o ampliación pueden contactar con nuestro despacho.