Social Security contribution bases and rate in 2022

Updated: 01/07/22

Taking into account Order PCM/244/2022, we can see that one of the main changes is that the maximum contribution bases have been increased.

On the other hand, as of 2022, the Minimum Interprofessional Wage has been raised to 1000 euros in 14 payments, or in other words, the daily wage is 33.33 euros per day. In no case can the salary be less than 1166.70 euros per month in 12 payments, before taxes.

As for the maximum bases for 2022, we can see that the maximum base is 4139.40 euros per month, i.e. 137.98 euros per day.

Minimum and maximum bases 2022 by category

We are going to show a list with the minimum and maximum bases according to each contribution group.

• Group Iengineers and graduates belong to the same group. In this group the minimum base is 1629.3 euros and the maximum base is 4139.40 euros.
• Group IIThe minimum base is 1351.20 euros and the maximum base is 4139.40 euros. The minimum base is 1351.20 euros and the maximum base is 4139.40 euros.
• Group III: belong to the heads of administration. The minimum base is 1175.40 euros and the maximum base is 4139.40 euros.
• Group IVThe minimum base is 1166.70 euros and the maximum base is 4139.40 euros. The minimum base is 1166.70 euros and the maximum base is 4139.40 euros.
• Group Vare administrative officers. The minimum base is 1166.70 euros and the maximum base is 4139.40 euros.
• Group VIThe minimum base is 1166.70 euros and the maximum base is 4139.40 euros. The minimum base is 1166.70 euros and the maximum base is 4139.40 euros.
• Group VIIadministrative assistants are included. The minimum base is 1166.70 euros and the maximum base is 4139.40 euros.

Contribution rates applicable in 2022

1. Social security contributions for contingencies is divided into two parts, company and employees. The total amount is 28.30 euros. In this case, 23.60 euros are paid by the company and 4.70 euros by the worker.
2. The contribution for contingencies of overtime due to force majeure has a total cost of 14 euros. The company pays 12 euros and the employee pays 2 euros.
3. The total cost of overtime will be 28.30 euros. In this case the company pays 23.6 euros and the worker pays 4.70 euros.
4. The contribution rate under the General Social Security Unemployment Scheme shall be 7.05 euros. Of this amount, 5.5 euros shall be paid by the company and 1.55 euros by the employee.
5. The amount to be paid to FOGASA 0.20, paid in full by the company.

What is the contribution rate for the self-employed in 2022?

Taking into account Order PCM/244/2022, we can see that the contribution rate for the self-employed is 28.30% for common contingencies. Specifically, the percentages are as follows.

• Contribution for Common Contingencies: 28,30%
• Contribution for Occupational Contingencies: 1.30%.
• For cessation of activity: 0.9%
• For vocational training: 0.1%

The minimum contribution base shall be 960.60 euros per month. The maximum contribution base shall be EUR 4139.40 per month.