When it comes to work and labor aspects, the Contribution is one of the most used processes to refer to pensions and professional rights. The calculation of the Contribution Base It is of utmost importance for workers when they are facing a Social Security benefit, either from a permanent disability, a retirement, an independent worker or unemployment.
The contribution base can be calculated, if the worker is linked to the General Scheme or from an independent or autonomous job. The higher the contribution base, the higher the amount to be received, and it also has a lot of support if it is the status of the worker, if he is a professional or a worker with another non-professional category.
What is the Contribution Base?
Is monthly global salary that a worker receives when he is discharged for payroll. These bases include overtime, distributed extra pay and vacations that have not been taken but have been paid.
In the case of workers who depend on the General Scheme, it is established that the percentage that must be contributed to Social Security must be divided, a part that is deducted monthly to the worker and the other by the company where the person works It is important to point out that this percentage contributed by the company is much higher than that contributed by the worker, and it is the company that is responsible for paying Social Security.
If it is a independent worker, then the percentage that is contributed to Social Security, must be paid by the worker.
Every year the government establishes maximum and minimum limits for the calculation of the contribution bases. However, the exact amount that each worker must contribute to Social Security will depend on the work performed, the hours worked and the level of education that each worker has.
What is not included in the calculation of the contribution base?
They exist within the salary of a worker other income and benefits that are not considered when calculating the contribution base. Among these benefits are:
- Allowances and transportation expenses that have been paid by the company.
- Academic or other training provided by the company to the worker.
What are the Contribution Bases for?
All the Quotation Bases They are used to perform the calculation when a worker is discharged due to retirement, sick leave or other aspect that falls within the laws of leave as stipulated by law, and through this calculation it will be known how much the worker will be able to receive with regarding a Social Security benefit.
The objective of Social Security, to collect these contributions on a monthly basis, has to do with being able to support the payments of benefits that may correspond to a worker in the future.
How is the Contribution Bases calculated for the regulatory base?
To calculate the contribution bases and to know what the regulatory base of a worker is, it is necessary to review to which contribution group the employee belongs to the eleven existing groups, especially if it is a contracted worker.
These groups are:
- Engineers and Graduates: Refers to senior management personnel not included in art. 1.3.c) of the Workers' Status.
- Technical Engineers, Experts and Qualified Assistants.
- Administrative and workshop heads.
- Unqualified Assistants.
- Administrative officers.
- Subaltern.
- Administrative assistants.
- First and second officers.
- Third officers and specialists.
- Pawns.
- Worker under eighteen years of age, whatever their professional category.
La minimum and maximum bases of a worker with a professional qualification for the year 2019 are: € 466,40 / month the minimum and the maximum € 4.070,10 / month, while for a worker with a lower category is € 35,00 / day the minimum and maximum € 135,67 / day.
In the case of a person with an independent or autonomous profession, the payment of their subscription to Social Security must be made through the bank account every month. The amount of this contribution will depend on the contribution base that you choose, generally, the independent worker prefers to choose the minimum contribution base so that the monthly payment is as low as possible. In 2019, the minimum base for these workers was 944,40 Euros, of which 30% is quoted for Social Security, while the maximum base is currently 4.070 Euros.
Calculation of the regulatory base according to the contribution bases
La regulatory base It is the sum that is finally taken as a reference to know how much a worker will charge for Social Security benefits. For example; To determine the benefits of a retirement, it is carried out by adding month by month the salary of the last 22 years of contributions, that is, 264 months. Therefore, the regulatory base is the result of dividing by 308 the result of adding the contribution bases of the corresponding 264 months.
If the worker accumulated 35 years and 6 months of contributions, he is entitled to 100% of his benefits; but if, on the contrary, you have accumulated 15 years of contributions, only 50% of your benefits will correspond to you.
Updating of the contribution bases through the Consumer Price Index Tables (CPI).
The National Statistics Institute (INE) offers users or workers the option of updating the contribution bases based on the CPI through the web.