The contribution groups emerge as one of the decisive parameters to determine the level of contribution in Social Security. Especially for workers because it is the basis that is established to configure the maximum and minimum contributions in the General Scheme for Workers. This is a piece of information that, ultimately, will indicate what the worker's remuneration is. It is not fixed but, on the contrary, it oscillates depending on the level at which the workers are integrated. With very high differences between the highest and lowest levels.
Another of its applications is to calculate the pension when the definitive moment of retirement arrives, in which this variable will be taken into account to know what is the amount that will be received at 67 years of age. Period in which from the year 2027 the age of 67 to retire is established. Depending on many incidents (years worked, amount of wages, etc.). But also of the contribution groups to which future pensioners have belonged during their working lives.
A very important aspect that must be highlighted is the fact that the generic contribution groups refer to the professional sectors to which a worker belongs according to their activity and taking into account the collective agreement that governs the company. As a result of its knowledge, it will affect a good part of the economic perceptions that will be received during a good part of life. Among them, salaries, pensions, unemployment benefits and any other kind of social assistance in general.
What are contribution groups?
Within this general context, a first aspect that must be analyzed is that of the contribution groups that currently exist in Spain. Well, it will be very relevant to know them since It will give us the basic information about the job. That is, the salary that will be received, the qualification or degree required and, of course, the profile to access a job. Where, in each case it will be different after the many combinations that can be made on the exposed data.
In any case, and as a generic title, there are currently up to eleven contribution groups in the current labor framework in Spain. and what are they going from engineers and university graduates (the highest group of all) to workers under 18 years of age (the lowest). In between a wide range of levels representing all workers. For the first seven groups, some limits are set in the monthly payroll bases. While on the contrary, in the latter they materialize on a daily basis.
What are the contribution groups for?
This is a question that is frequently asked by a large part of the Spanish workforce. In this sense, it should be noted that utility is based for know how much to pay. Like its significance for some more particular cases, such as layoffs and voluntary leave of absence. While on the other hand, it is very important for self-employed workers and those who have labor personnel under their charge because they are responsible for the workers' social security payments.
Another point that is very important to stress is that which is related to perceptions of the unemployed and which will undoubtedly be influenced by the contribution group in which the worker belongs. Even, in some more specific cases, to make layoffs in the workforce that ultimately opt for the downsizing. In all cases you will have verified that its level of penetration is much higher than you thought from the beginning. Because they are not limited to the collection of a salary, but rather, on the contrary, they are extended to other functions such as the ones that we have explained to you.
How to know the contribution group
Of course, this task, if you put something of interest, It is not very complex to know. Although it may be that in some other case, workers do not have much idea about the contribution group that is framed in their working life. Even so, it is easy to calculate it since it will only be necessary to know with precision the employment position of the employed workers. With a general rule that takes into account the ordering of social agents based on their qualifications to carry out their respective jobs.
With this global approach it will not be excessively difficult to reach a conclusion on this aspect. Do you want to know where you would be framed? If you're engineer or university graduates you would be classified in group 1. In other words, the group that has the highest minimum contribution base of all. To the point that you will have to pay more than in the other labor segments. While if, on the contrary, you are integrated into group 11, which is linked to minor workers, you will be immersed under the lowest contribution bases. With the intermediate levels depending on your professional or work profile.
The price groups of 2019
During this year the contribution groups that we are going to expose below are in force and that in general terms have suffered very few changes compared to previous years. With a total of eleven contribution groups in 2019.
- Engineers and Graduates. Senior management personnel not included in article 1.3.c) of the Workers' Statute.
- Technical Engineers, Experts and Graduated Assistants.
- Administrative and Workshop Managers.
- Unqualified Assistants.
- Administrative officers.
- Subaltern.
- Administrative Assistants.
- First and second officers.
- Third Class Officers and Specialists.
- Pawns.
- Workers under eighteen years of age, regardless of their professional category.
Whose minimum contribution bases are maintained between 1.455 and 35 euros per month depending on the categories. While, on the contrary, the maximums are included in bands that go from 4.070 to 135 euros per month. As a novelty with respect to previous years, it is evident that the fellows and researchers, included in the field of application of Royal Decree 63/2006, of January 27, which approves the Statute of research personnel in training, during the first two years it will be carried out applying the rules corresponding to the contribution in the contracts for training, regarding the contribution for common and professional contingencies
Contribution groups for self-employed
This is a very special group due to the special characteristics of self-employed workers. Where you have to take into account that if you are a self-employed worker you will not have to be aware of this aspect because you will have to quote according to the RETA (Special Regime for Self-Employed or Self-Employed Workers). With the sole exception that you have at least one worker on your account and in which case you must abide by the general considerations of the previous sections.
In any case, to contribute to the Special Scheme for Self-Employed or Self-Employed Workers there is not as much flexibility as in the contribution scheme for employed workers. On the contrary, they will be much more simplified than those and therefore you will not have as many problems to register or pay your Social Security contribution.
In these cases, the contributions for this year will be the following:
- Minimum base: 944,40 euros.
- Maximum Base: 4.070 euros.
With a general rate of 30%. Although in case of not contributing due to cessation of activity and training, the applicable rate is 29,2%.
In any case, one of the novelties presented this year to self-employed workers is that they will be able to make up to four changes every year in the contribution base. Where it will be necessary to keep in mind the terms of the same to avoid making mistakes in the management of this demand. Do you want to know which ones are available at the moment?
Four deadlines for price changes: the possible annual changes in contribution base are increased from two to four.
- Application from April 1 for requests made between January 1 and March 31.
- As of July 1 for requests made between April 1 and June 30.
- As of October 1 for requests made between July 1 and September 30.
- As of January 1 of the following year for requests made between October 1 and December 31.
As a consequence of these variations, the self-employed quota to be paid in 2019, for the minimum base, including temporary disability, cessation of activity and continuous training is 30% of 944,35 euros, which means 283,30 euros. of the self-employed quota in 2019. And that would increase by 0,7% if they wish to protect themselves against the cessation of activity. That is, the unemployment of the self-employed and that has a maximum duration of 2 years.
Botton line
The contribution groups constitute one of the main parameters by which the level of a company's contribution to Social Security is established. They are taken into account, among other reasons, to determine the bonus in some of the situations that workers may go through, such as when they are discharged.
If these levels are characterized by something, it is because they are not always the same, but rather, on the contrary, they depend on how contributions have been made to the National Social Security System.
This is a method that has been traditionally used in recent decades to develop the different professional categories that can be established in the current labor framework.
As a consequence of this characteristic, the contribution groups are the ones that ultimately establish the objective bases by which the maximum and minimum contributions are configured in the General Scheme for Workers. Therefore, it is the data that will indicate the worker's remuneration and that it varies significantly from one level to another.
Once the meaning of these contribution levels has been understood by the workers, it is time to show what they are for. First of all, for something as relevant as it is narrow salary caps of employed workers. In the sense that the limits imposed on each of these levels may not be exceeded. Under no circumstances can this deviation be carried out.
While on the other hand, these groups are the ones that will determine the characteristics of each job: salary to receive, qualification or degree required and of course the profile that is demanded to perform the job. Therefore, it is possible to verify the relevance that this value acquires, both for small and medium-sized entrepreneurs and for the worker himself.
One of its most relevant aspects is that its knowledge is of special importance to calculate compensation in dismissal cases. To the point that the amounts will not be the same from one group to another. On the other hand, they also affect the situations in which a voluntary leave since when they re-enter again they will only be able to apply for a job position in the same professional category, if there is a vacancy left at that precise moment.
Are divided into several groups ranging from the highest category (graduates or graduates) to the lowest that corresponds to minors or less qualified employed workers (auxiliaries, laborers or officers). Depending on these scales, the contribution base will be different and depending on the level you have, in a progressive way.
One aspect that is not considered in the work carried out on the contribution groups is that which refers to how the the self-employed or self-employed. Well, this division does not affect them at all since they have to contribute according to the RETA (Special Regime for Self-Employed Workers), where these variations from one job to another are not contemplated.
Lastly, it should be pointed out that the incidence of this variable in the contribution affects not only the level where contributions must be made, but also serves to apply it in specific cases of layoffs, voluntary leave of absence and, to a lesser extent, to determine the amount of pension for the elderly. There are many reasons to take it into account from now on by the workers and beyond other considerations of a technical nature.