Social security contributions order for 2021 has been published

On December 4 the Official State Gazette published Order PCM/1353/2021, of December 2, 2021, implementing the statutory provisions on security security, unemployment, business income protection, wage guarantee fund and occupational training contributions  for fiscal year 2021, taking effect from September 1 of that year.

The maximum and minimum monthly contribution bases for 2021 have been set as follows:

• The maximum monthly contribution base has not been changed and amounts to €4,070.10.
• The minimum monthly base has been increased to €1,125.90.

In particular, the maximum and minimum contribution bases for nonoccupational contingencies under the general system for each group of professional categories are as follows:

The contribution rates for nonoccupational contingencies under the general system have not been changed.

The order also determines the minimum and maximum contribution bases, as well as the contribution rates, for sectors of the workforce included in the general system with specific characteristics and for the special social security regimes (self-employed workers or independent contractors, salaried agricultural workers, seafarers, domestic staff, artists, professional bullfighters, etc.).

The no-surcharge deadline for paying any contribution deficiencies arising under this order with respect to any contributions made on or after September 1, 2021 is February 28, 2021, the last day of the second month following the month of publication of the order.