Updated the minimum contribution bases to the SMI for 2024
Following the approval of the minimum interprofessional salary (SMI) for 2024, Order PJC/281/2024, of 27th March, amending the contribution order for 2024 (Order PJC/51/2024, of 29th January), has been published in the Official State Bulletin, definitively establishing the minimum contribution bases.
The contribution bases for the General Regime for common contingencies must be included, with effective date of 1st January 2024, and depending on the contribution group, between the following amounts:
Likewise, the amounts relating to certain specific situations are updated, among others, short-term temporary contracts, contracts for training and apprenticeships and work-linked training contracts, and external training or academic internships included in training programs.
On the other hand, the regulation specifies that the contribution base for joint collection concepts (unemployment, FOGASA and professional training) will be the base for work accidents and occupational diseases.
The contribution differences because of lithe modification may be entered without surcharge, in the case of the direct liquidation system, until the last day of the month following when Social Security communicates the update of the liquidations of affected contributions.
Finally, a new provision is added regarding training internships, paid and unpaid, contemplating that the company must request registration and cancellation and communicate the number of days of internship carried out and the rules are established if overlap with periods of registration in any Social Security regime for carrying out another activity or a situation similar to registration with the obligation to contribute.
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