These are the minimum and maximum contribution bases for 2022

The contribution bases are those amounts on which the quotas for which the workers contribute to Social Security are applied in concepts such as common contingencies, professional contingencies, unemployment, professional training, the Salary Guarantee Fund…

Obviously, the contribution bases of the workers depend largely on their salary, but these bases have to move between the minimum and maximum amounts that are calculated for each year. In this sense, what will be those minimum and maximum contribution bases for 2022.

Thus, the maximum contribution base for 2022 becomes 4,139.40 euros per month and the minimum base becomes 1,166.70 euros per month. According to the order published in the BOE, in cases in which the worker has a base not included between the minimum and the maximum, “he will be quoted for the minimum or maximum base, depending on whether the resulting one is lower than that or higher this”.

The minimum contribution bases by professional category

However, minimum contribution bases are proposed that vary depending on the professional category to which the worker belongs:

-Group 1 workers, engineers and graduates and senior management personnel not included in article 1.3 c) of the Workers’ Statute have a minimum base of 1,629.30 euros per month.

-Group 2 workers, technical engineers, experts and qualified assistants, have a minimum base of 1,351.20 euros per month.

-Group 3 workers, administrative and workshop managers, have a minimum base of 1,175.40 euros per month.

-Group 4 workers, non-qualified assistants, have a minimum base of 1,166.70 euros per month.

-Group 5 workers, administrative officers, have a minimum base of 1,166.70 euros per month.

-The workers of group 6, subordinates, have a minimum base of 1,166.70 euros per month.

-The workers of group 7, administrative assistants, have a minimum base of 1,166.70 euros per month.

In other cases, this minimum base is calculated per day due to the nature of the workers, which include the following categories, in which daily contracts are a more common practice:

-Group 8 workers, first and second class officers, have a minimum base of 38.89 euros per day.

-Group 9 workers, third-class officers and specialists, have a minimum base of 38.89 euros per day.

-The workers of group 10, laborers, have a minimum base of 38.89 euros per day.

-Workers in group 11, workers under 18 years of age, have a minimum base of 38.89 euros per day.

How are the contributions of workers in 2022

The text also regulates the contributions of the workers for the different concepts and that are applied on the basis of the corresponding contribution.

-The contribution for common contingencies will be 4.7% for the worker and 23.6% for the employer for a total of 28.3%.

-The contribution for professional contingencies will depend on the premium rate of the fourth additional provision of the .

-The contribution for overtime due to major causes is 2% for the worker and 12% for the employer, with a total of 14%.

-The unemployment contribution is 1.55% for the worker and 5.5% for the employer for a total of 7.05%. In the case of partial contracts, it is 1.60% for the worker and 6.70% for the employer for a total 8.30%.

-The contribution for professional training is 0.10% for the worker and 0.60% for the employer with a total of 0.70%.

-The contribution by FOGASA is 0.20% fully assumed by the employer.