Social Security contribution order for 2018
For yet another year the Listing Order has been published. Specifically, in the BOE of January 29, Order ESS/55/2018, of January 26, is included, which develops the legal regulations for Social Security contributions, unemployment, protection for cessation of activity, Fund of Salary guarantee and professional training for the 2018 financial year.
But the question we must ask ourselves is what changes regarding the listing order for 2017?
As stated in the preamble of the order itself, since the General State Budgets for the year 2017 have been automatically extended, it is appropriate to maintain the rules of price forecast for said year, until the budgets for 2018 are approved, although with the necessary adaptation to the legal changes that have occurred through the publication of various regulations.
Thus, we refer to the novelties introduced by the publication of Law 3/2017, of June 27, those carried out by Royal Decree-Law 14/2017, of October 6, which approves the extraordinary and limited-time reactivation of the professional requalification program for people who exhaust their unemployment protection, or Law 6/2017, of October 24 , of Urgent Reforms of Self-Employment.
Social Security contribution order for 2018
Among the points to highlight that have been modified in the listing order for the year 2018 with respect to those of 2017, are the following:
- In relation to the General Regime and the maximum and minimum contribution bases, we must indicate that although the former are maintained, the latter have seen an increase to a minimum of €858.60 per month.
The contributions for 2018 in the General Regime for common contingencies, based on the different professional categories, will be limited in their maximum and minimum bases by the following tables.
| Quotation group | Professional categories | Minimum bases – Euros/month | Maximum bases – Euros/month |
| 1 | Engineers and Graduates. Senior management personnel not included in article 1.3.c) of the Workers Statute | 1,199.10 | 3,751.20 |
| 2 | Technical Engineers, Experts and Graduated Assistants | 994.20 | 3,751.20 |
| 3 | Administrative and Workshop Managers | 864.90 | 3,751.20 |
| 4 | Unqualified Assistants | 858.60 | 3,751.20 |
| 5 | Administrative Officers | 858.60 | 3,751.20 |
| 6 | Underlings | 858.60 | 3,751.20 |
| 7 | Administrative Assistants | 858.60 | 3,751.20 |
| 8 | First and Second Class Officials | 28,62 | 125.04 |
| 9 | Third Class Officers and Specialists | 28,62 | 125.04 |
| 10 | Pawns | 28,62 | 125.04 |
| 11 | Workers under eighteen years of age, whatever their professional category | 28,62 | 125.04 |
- In relation to the Self-Employed Workers Regime (RETA), their contribution bases are adapted. It is established that both the minimum and the maximum base are maintained in relation to the bases that were being applied in the second semester of 2017, that is, as of July 1, which implies that the minimum base remains at 919 €8 per month and the maximum is €3,751.2.
- Regarding the Special System for Domestic Employees, within the General Social Security Regime, various modifications have been made as of this contribution order. Thus, as of January 1, 2018, the contribution bases for contingencies common to this special system will be those determined in the following scale, based on the remuneration received by domestic employees for each employment relationship. It adapts to the modifications of the minimum base of the General Regime.
| Section | Monthly remuneration increased with the proportion of extraordinary payments Euros/month |
Contribution basis Euros/month |
| 1st | Up to 196.15 | 167,74 |
| 2nd | From 196.16 to 306.40 | 277.51 |
| 3rd | From 306.41 to 416.80 | 387,29 |
| 4th | From 416.81 to 527.10 | 497.08 |
| 5th | From 527.11 to 637.40 | 606,86 |
| 6th | From 637.41 to 746.90 | 716.65 |
| 7th | From 746.91 to 858.60 | 858.60 |
| 8th | From 858.61 | 896.94 |
- The increase in the minimum contribution base in the general scheme has meant that, as of January 1, 2018, the minimum hourly bases applicable to employment contracts part-time job also vary in the following terms:
| Quotation group | Professional categories | Minimum base per hour – Euros |
| 1 | Engineers and Graduates. Senior management personnel not included in article 1.3.c) of the Workers’ Statute. Engineers | 7.22 |
| 2 | Technicians, Experts and Qualified Assistants | 5.99 |
| 3 | Administrative and Workshop Managers | 5.21 |
| 4 | Unqualified Assistants | 5.17 |
| 5 | Administrative Officers | 5.17 |
| 6 | Underlings | 5.17 |
| 7 | Administrative Assistants | 5.17 |
| 8 | First and Second Class Officials | 5.17 |
| 9 | Third Class Officers and Specialists | 5.17 |
| 10 | Unskilled workers over eighteen years of age | 5.17 |
| 11 | Workers under eighteen years of age, whatever their professional category | 5.17 |
01/02/2018
