A new time begins for domestic workers after the one that has allowed their contribution for unemployment and for the Salary Guarantee Fund and that, in practice, allows coverage in situations of unemployment and the option of receiving unemployment. An advance that has been described as “historic” by the Government and that has brought other changes hand in hand for a group to which 373,000 people registered with Social Security belong.
A look at Royal Decree-Law 16/2022, of September 6, for the improvement of working conditions and Social Security of domestic workers (you can consult it ) allows us to know that, together with these novelties in the Changes have also been included in the contribution bases of domestic workers.
Specifically, the third article of the Royal Decree-law modifies the sixteenth transitory provision of the General Social Security Law, which regulates both the contributions and the contribution bases of domestic workers. Regarding the latter, changes are expected in 2023.
The system of contribution bases for domestic workers establishes different contribution bases based on the income received, so that a table is created with different pay brackets that give, in turn, different contribution bases on which Calculate Social Security contributions.
Currently, the table contains 10 different income brackets with their respective contribution bases. The new law reduces the number of sections to eight, eliminating the two largest amounts. Thus, the contribution bases of domestic workers in 2023 will be the following:
-Income of up to 269 euros per month give rise to a contribution base of 250 euros per month.
-Income between 290.01 and 418 euros per month give rise to a contribution base of 357 euros per month.
-Income between 418.01 and 568 euros per month give rise to a contribution base of 493 euros per month.
-Income between 568.01 and 718 euros per month give rise to a contribution base of 643 euros per month.
-Income between 718.01 and 869 euros per month give rise to a contribution base of 794 euros per month.
-Income between 869.01 and 1,017 euros per month give rise to a contribution base of 943 euros per month.
-Income between 1,017.01 and 1,166.669 euros per month give rise to a contribution base of 1,166.70 euros per month.
-Income from 1,166.70 euros per month give rise to a contribution base equal to the remuneration.
All in all, domestic workers (and their employers) will have to be very aware of the negotiation for the increase in the SMI, since it would have an instantaneous effect on the contribution bases: the new law explains that “the salary intervals, as well as as the contribution bases will be updated in the same proportion as the minimum interprofessional salary for the year 2023”.
This will be the contributions of domestic workers
On these contribution bases, Social Security contributions will have to be applied, which from October 1 (from January 1 in contracts of less than 60 hours per month) will have two new concepts: unemployment and FOGASA (Guaranteed salary fund).
With the changes, the contributions for domestic workers (and their employers) are as follows:
-28.3% for common contingencies that is divided into 4.7% for the employee and 23.6% for the employer.
-1.5% for professional contingencies that is paid in full by the employer.
-6.05% for unemployment that is divided into 1.05% for the employee and 5% for the employer.
-0.2% per FOGASA, paid entirely by the employer.
Facebook Comments
Disqus