This is how much you contribute to Social Security when you work overtime

The performance of overtime by workers has a logical effect, that of increasing their remuneration. This extra payment entails a complementary contribution to Social Security, but for these cases there are a series of particularities.

the contribution of workers when they work overtime is only for common contingencies, with the same distribution as in the rest of the day: 23.6% is paid by the employer and 4.7% is paid by the worker himself , for a total of 28.3%.

In the case of overtime due to force majeure, those in which to prevent or repair serious or extraordinary damage, the contribution is different: 12% paid by the company and 2% paid by the worker for a total of 14 %.

In both cases, no type of unemployment contribution, Wage Guarantee Fund or professional training is contemplated, as is the case with the rest of paid hours and which constitute an extra 8.05%.

Social Security explains that these contributions are calculated “by applying to the worker’s contribution base the percentage or type of contribution that corresponds to each protected contingency.”

This is how overtime works (and is paid)

According to the , overtime is considered such when it is carried out over the maximum duration of the ordinary working day and must always be voluntary, except by individual or collective agreements. In general, they cannot be done at night and under no circumstances can they be done by workers under 18 years of age.

That the maximum number of annual overtime hours is 80, as long as they are economically remunerated and not with breaks. In this count, those that originate due to force majeure are also excluded, although these will be remunerated like the rest of overtime of another nature.

The form of remuneration for these overtime hours depends on a collective agreement or an individual contract, in either of which a choice will be made between a payment that cannot be less than that of ordinary hours or, failing that, compensation for the equivalent period. of rest, which will have to be enjoyed within a maximum period of four months.