What is the contribution base of a payroll? (general rule)
For employees affiliated with the General Social Security Scheme, the contribution base is the ADDITION of:
- Gross monthly remuneration, of an ordinary and recurring nature (seniority bonuses, location allowance, specific allowance, etc.)
- The pro-rata share of the extraordinary payments (June and December), if applicable.
- The pro-rata share of the compensatory allowance (March and September), if applicable.
- The pro-rata share of one-off payments (remuneration supplements that are not monthly or recurring).
The contribution base is a determining factor in calculating any benefit or pension received by employees covered by the General Social Security Scheme.
What is the monthly contribution cap?
This is the maximum amount of the Contribution Base established each year by the General Budget Law and its implementing regulations.
If the Contribution Base initially calculated on the payslip IS HIGHER than this monthly limit, the payslip will calculate this maximum base, and the general calculation rule will not apply.
Teaching and Research Staff (PDI) who are in a situation of multiple employment (simultaneous contributions to the General Scheme in two or more jobs), and whose total contributions from different employers have exceeded the maximum legal limit, will have the Contribution Base authorized by the General Treasury of the Social Security system included in their University of Valencia (UV) payslip. This will be calculated after distributing the maximum contribution base among the companies where they are registered in the General Scheme, and the general calculation rule will not apply.
What are the minimum contribution bases?
Són les quanties mínimes de les Bases de Cotització, per cada grup de cotització, establides cada any per la Llei General de Pressupostos o la seua normativa de desenrotllament.
Si la Base de cotització inicialment calculada en la nòmina ÉS INFERIOR a la Base de Cotització mínima del grup de cotització, la nòmina calcularà esta Base mínima, no aplicant-se la norma general de càlcul.
Bases de cotització actualitzades (Veure Apartat: Règim General de la Seguretat Social)
What is meant by one-off payments?
Informació disponible en breu.
How are one-off payments to research staff paid and contributed?
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How are one-off payments to PTGAS / PDI staff paid and contributed?
Informació disponible en breu.
How do payrolls for prorated one-off payments work?
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What happens when the net amount of a payroll receipt resulting from the proration of payments is negative?
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Regulations
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