SUMMARY of the main LABOR MEASURES in terms of contributions included in LAW 11/2020 on GENERAL STATE BUDGETS 2021

SOCIAL QUOTES. Title VIII of PGE Law 11/2020 establishes the bases and rates of Social Security contributions, unemployment, protection for cessation of activity, FOGASA and FP that will be applicable as of JANUARY 1, 2021. In general, maintain the same amounts in force up to now established in RD-law 28/2018 (BOE 12-29-2018), except for some small novelties.


Moratorium on payment of quota by postponement with Social Security. Companies and self-employed workers included in any Social Security scheme, as long as they are up-to-date with their obligations with Social Security and have no other postponement in force, may request a moratorium on the payment of contributions with the Social Security and by concepts of joint collection whose accrual takes place between the months of December 2020 and February 2021, in the case of companies, and between the months of January to March 2021 in the case of self-employed workers. Interest of 0.5% will apply to the moratorium.

Extension of the bonus in the contribution for the extension of the period of activity of workers with discontinuous fixed contracts in the tourism, trade and hospitality sectors linked to it. Months February, March and November.

Contribution bonus in cases of job change due to risk during pregnancy or during breastfeeding, and in cases of occupational disease: 50% business contribution in the contribution to the SS for common contingencies.

Quotation in the Special System for handling and packaging of fresh tomato for export, within the General Social Security Scheme. The reduction will be 70% and the discount will be 8.75%.

Suspension of the system for reducing contributions for professional contingencies due to a reduction in the work accident rate for the contributions generated during the year 2021. This suspension will be extended until the Government proceeds to reform the aforementioned royal decree, which must occur as throughout the year 2021.

Regulation of the contract for dual university training.

FOGASA. Payment of compensation. Case of geographical mobility (transfer - article 40.1 TRLET) and substantial modification of individual working conditions (article 41.3 TRLET). In all cases with the maximum limit of one annuity, except in the case of article 41.3 of this rule that the maximum limit would be 9 monthly payments, without the daily salary, the basis of the calculation, being able to exceed double the minimum interprofessional salary, including the proportional part of the extraordinary payments.

Postpones the entry into force of some provisions of Law 20/2007 of the Statute of autonomous work in everything related to self-employed workers who carry out their activity part-time.

General Regime. Quote in cases of compatibility of retirement and work. Increase the special solidarity contribution which will be 9%.

General Regime. Incompatibility of pensions. It regulates the case of causing the right to a new pension that is incompatible with the one that has been received for the purposes of payment and the possibility of choosing to receive the suspended pension.

RETA. Quote in cases of compatibility of retirement and self-employment. Increase the special solidarity contribution, which will be 9%, which will also apply in cases of alternative mutuality.

RETA. Incompatibility of pensions. The provisions of article 163 of the TRLGSS regarding the incompatibility of pensions in the General Regime will be applied in the RETA

Alternative mutual fund to RETA. List of registered professionals integrated in mutuals. Non-compliance considered a serious offense

Discounts for Social Security contributions and joint collection contributions. Penitentiary work. Penalized workers.

With effect from January 1, 2021, new wording to the second paragraph of section 1 of the twenty-third additional provision. A bonus of 45% will be applied to the business fees for common contingencies determined for said workers.

Financing vocational training for employment. Regulates credit for training.

Financing of the protective action of Social Security in compliance with the principle of separation of sources enshrined in the Toledo Pact.

Integration of contribution gaps in the retirement pensions of the self-employed and agricultural workers. The Government will initiate, as soon as possible, the work and consultations necessary to undertake the regulatory reforms

Postponement of the application of the 28th AD of Law 27/2011 relating to the computation for Social Security purposes of the period of compulsory military service or alternative social benefit.

Recognition of contributions to social security to the personnel of the Administration of Justice. The Government will proceed to review, ex officio or at the request of interested persons

IPREM 2021 -Multiple effects public income indicator. Approximate increase of 5%.

Modification of the basic Statute of public employee. Article 48. Permits of public officials. Article 49. Permits for reasons of reconciling personal, family and work life, for reasons of gender violence and for victims of terrorism and their direct relatives. Article 50. Holidays for public officials.