What is the special account rate?

What is the special account rate?

Contribution rates

However, the fourth transitory provision of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment, proceeded to suspend such increase in contribution rates as from February 1, 2021, until the increase in the minimum interprofessional wage for this fiscal year was implemented.

This determination has finally been made by Royal Decree 817/2021, of September 28, which sets the minimum interprofessional wage for 2021 at 32.17 euros/day or 965 euros/month, although its effects are set as from September 1, 2021.

At the same time, and in accordance with the provisions of the General Regulation on Contributions and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995, of December 22, 1995, this order sets the coefficients applicable to determine the Social Security contribution in specific cases, such as those of special agreement or exclusion of any contingency.

Nation Bank Commissions 2021

The SEPE explains that this retirement contribution will be based on 125% of the minimum contribution ceiling in force at any given time. The retirement contribution is made through the contribution for common contingencies and the minimum base is 1,050 euros, so 125% of that base will be 1312.50 euros.

-Not having an income higher than 75% of the Minimum Interprofessional Wage, excluding the part of the extraordinary payments: until August this amount was 712.50 euros per month and as from September, with the increase of the SMI, it became 723.75 euros per month.

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Contribution tables

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Self-employed quota 2020

Article 106 regulates the social security contributions for the new fiscal year. These are the bases and contribution rates in 2022 to the Social Security, which will be in force from January 1, 2022.

We recall that recently the controversial Order PCM/1353/2021 was published, which increased the minimum contribution bases retroactively, as from September 1, 2021, and forced labor lawyers to recalculate payrolls.

The contribution for alternating training contracts will be increased, as from January 1, 2022, and with respect to the amounts in force as from December 31, 2021, by the same percentage as the increase in the minimum base of the General Social Security System.

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Self-employed workers engaged in itinerant or home sales will be able to choose as minimum contribution base as from January 1, 2022, a base of €960.60 per month, or a base of €884.10 per month.

If the workers engaged in itinerant sales are dedicated to work in traditional markets and the sales schedule is less than 8 hours a day, they will be able to choose to contribute for a base of € 960.60 per month, or a base of € 528.30 per month.