NEWS
LABOR NEWS
Vélez-Málaga - 10 ene 2019
As of January 1, 2019,
the following measures that affect the General Social Security System are in
effect:
• The maximum contribution base for 2019 has
been fixed at € 4,070.10 per month, increasing by 7% compared to 2018, which
was € 3,803.70.
• The rates of contributions for work accidents
applicable to certain activities have increased. The type of contribution
applicable to staff in exclusive office work has also increased. To the
employees framed in the occupation code a) the contribution rate goes from 1%
to 1.5%.
• The corporate quota for common contingencies
is increased by 40% in temporary contracts with a duration equal to or less
than five days. In addition, the surcharge does apply to interim contracts.
Until 2018, the surcharge was 36%, it existed in temporary contracts lasting
less than seven days and did not apply to interim contracts.
• Some incentives in the contributions and
certain contracts that gave rise to bonuses have been repealed since January 1,
2019. For example, the indefinite contract to support entrepreneurs has been
repealed, as well as the 50% bonus in the quota business by common
contingencies that existed in the contracts in practices.
In the Autonomous
Regime there have also been developments in 2019:
• The minimum contribution base has increased
by 1.25% and generally amounts to € 944.40. The maximum base is € 4,070.10 per
month.
• One of the most important novelties is the
obligation to quote for all the contingencies that until now had a voluntary
nature. That is, the self-employed are obliged to pay contributions for
occupational contingencies (accidents at work), for cessation of activity
(unemployment of the self-employed) and the obligation to pay for professional
training has also been incorporated. Despite this, these new contribution
obligations do not have to be a cost for the self-employed, given that the
contribution rates have been reduced.
• Since January 2019, the unemployment of the
self-employed can be charged for 24 months. Until December 2018, the benefit
could only be received for a maximum of 12 months.
Other developments
that have occurred in 2019 are the following:
• The SMI has been set at € 900 per month (€
12,600 per year).
• A new type of serious infringement has been
added in the law in order to avoid the fraudulent use of the figure of
self-employed by the company (the "false self-employed person").
Specifically, it is classified as a serious offense that a company reports the
dismissal of a worker in the General Scheme, despite continuing the same work
activity or maintain the same service provision, using an improper discharge in
the RETA. This infraction will be sanctioned with a fine of between € 3,126 and
€ 10,000.
• They will also be obliged to pay
contributions for the practices carried out by students, even if they are not
remunerated.