These are the minimum contribution bases for each contribution group, established annually by the General Budget Law or its implementing regulations.
If the contribution base initially calculated on the payslip is lower than the minimum contribution base for the contribution group, the payslip will calculate this minimum base, and the general calculation rule will not apply.
Updated contribution bases (See Section: General Social Security Scheme)
These are remuneration supplements distinct from ordinary, periodic monthly pay—such as attendance fees, bonuses for extraordinary services, participation in research projects, courses, etc.
Generally, they require accounting treatment separate from ordinary remuneration, covering both the gross pay received and the employer's Social Security contribution generated by the payment of such remuneration.
This accounting requirement necessitates the issuance of SEPARATE PAYSLIPS for PTGAS/PDI staff.
WHY MUST EXTRAORDINARY PAYMENTS AND ONE-OFF PAYMENTS BE PRORATED?
Social Security regulations establish that, to determine the contribution base, "remuneration accrued during the month to which the contribution relates shall be taken into account. [...] the proportional share of established extraordinary bonuses and other remuneration components—whether with an accrual frequency exceeding one month or of a non-periodic nature, provided they are paid within the financial year—shall be added. [...] Where the worker's remuneration is monthly, the aforementioned annual amount shall be divided by 12."
Prorating allows for an increase in monthly contribution bases, which is a decisive factor in calculating any benefit or pension received by personnel covered under the General Social Security Regime.
IN THE MONTH THE LUMP-SUM PAYMENT IS MADE:
-There will be a SINGLE PAYSLIP, which will include both the monthly remuneration corresponding to the role of research staff and the remuneration from the lump-sum payment.
-The lump-sum payment amount will appear in the REMUNERATION ITEMS section.
-The monthly pro-rated portion of said payment will be displayed in the payslip field: "Pror. other payments" (Pror. otros pagos).
-The employee contribution deduction applicable to the contribution base for that payslip will appear in the DEDUCTIONS section, which will also display the Personal Income Tax (IRPF) amount applied to the total remuneration received.
IN THE MONTH FOLLOWING THE PAYMENT:
-To adjust social security contributions for the months prior to the lump-sum payment month, a RETROACTIVE PAYSLIP will be calculated (if necessary) to allocate the pro-rated contribution base of the payment to each of those prior months.
-This retroactive payslip will show the sum of the pro-rated bases from the prior months in the "Pror. other payments" field and will generate the corresponding employee contribution deduction in the DEDUCTIONS section; if this results in a negative net amount, it will be charged against the ORDINARY PAYSLIP for the month.
IN THE MONTH FOLLOWING THE PAYMENT AND SUBSEQUENT MONTHS WITHIN THE CALENDAR YEAR:
-In the ORDINARY PAYSLIP as a Researcher, the contribution base will include the pro-rated base derived from the payment (included in the "Pror. other payments" payslip field).
DURING THE MONTH THE ONE-OFF OAYMENT IS DISBURSED:
There will be two PAYSLIPS:
-One for the ORDINARY PAYROLL corresponding to the PTGAS/PDI role.
-Another for the SEPARATE ADDITIONAL PAYROLL corresponding to the one-off payment.
* The amount of the one-off payment will appear in the REMUNERATION ITEMS section.
* The monthly pro-rata share of said payment will be displayed in the payslip field: "Pror. other payments" (Pror. otros pagos).
* The employee contribution deduction applicable to the contribution base for that payroll will appear in the DEDUCTIONS section, which will also display the Personal Income Tax (IRPF) amount applied to the total remuneration received on this payslip.
IN THE MONTH FOLLOWING THE DISBURSEMENT OF THE LUMP-SUM PAYMENT:
To adjust social security contributions for the months prior to the payment month, a separate retroactive payroll entry for the PTGAS/PDI component will be calculated (where necessary) to allocate the prorated contribution base of the payment to each of those preceding months. This retroactive payroll entry will generate the corresponding employee contribution deduction; should this result in a negative net amount, the balance will be charged against the ordinary payroll for the PTGAS/PDI component in the month following the calculation of said retroactive entry.
IN THE MONTH FOLLOWING THE TIMELY PAYMENT AND IN SUBSEQUENT MONTHS WITHIN THE SAME CALENDAR YEAR:
A separate payslip—distinct from the ordinary PTGAS/PDI payroll—will be automatically generated; this will reflect solely the prorated contribution base resulting from the payment made in each of those months.
* The monthly prorated amount will appear in the payslip field labeled "Pror. otros pagos" (Proration of other payments).
* This prorated amount will generate a contribution base to which the corresponding employee contribution deduction will be applied.
* This payslip will result in a negative net amount, which will be charged under the item "Reintegro pagos prorrateados" (Reimbursement of prorated payments) on the ordinary PTGAS/PDI payslip for the following month.
Informació disponible en breu.
Informació disponible en breu.
The consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015 of October 30, establishes in Article 147.1 that: “The contribution base for all contingencies and situations covered by the protective scope of the General Regime—including workplace accidents and occupational diseases—shall consist of the total remuneration (regardless of its form or designation) that the worker is entitled to receive on a monthly basis, or the amount actually received if higher, by reason of the work performed as an employee.” “Payments with a maturity period exceeding one month shall be prorated over the 12 months of the year.”
Meanwhile, Article 1.1 of Order PJC/178/2025 of February 25—which sets out the regulations for Social Security, unemployment, cessation-of-activity protection, Wage Guarantee Fund, and vocational training contributions for the 2025 fiscal year (updated annually)—states that: “Remuneration accrued during the month to which the contribution relates shall be taken into account.” “Added to the remuneration calculated in accordance with the preceding rule shall be the proportional share of established extraordinary bonuses and other remuneration components that accrue at intervals longer than one month, or that are non-periodic but are paid within the fiscal year. For this purpose, the estimated annual amount of said extraordinary bonuses and other remuneration components shall be divided by 365, and the resulting quotient shall be multiplied by the number of days in the contribution period for each month. In cases where the worker's remuneration is structured on a monthly basis, the aforementioned annual amount shall be divided by 12.”
