Learn about the minimum and maximum limits and the cost of social security contributions.
Contribution bases for 2025
The maximum contribution base in the General Scheme for 2025 is 4,909.50 euros per month and the minimum base is 1,391.70 euros per month (pending publication of the LPGE).
See the current maximum and minimum contribution bases depending on the contribution group to which your employees are assigned:
| Contribution group | Professional categories | Minimum monthly base | Maximum monthly base |
|---|---|---|---|
| 1 | Engineers and graduates |
1.929,00 euros |
4.909,50 euros |
| 2 | Technical engineers, experts and qualified assistants |
1.599,60 euros |
4.909,50 euros |
| 3 | Administrative and workshop managers |
1.391,70 euros |
4.909,50 euros |
| 4 | Unqualified assistants |
1.381,20 euros |
4.909,50 euros |
| 5 | Administrative officers |
1.381,20 euros |
4.909,50 euros |
| 6 | Subordinates |
1.381,20 euros |
4.909,50 euros |
| 7 | Administrative assistants |
1.381,20 euros |
4.909,50 euros |
| Minimum daily base | Maximum daily base | ||
| 8 |
First and second class officers |
46,04 euros |
163,65 euros |
| 9 |
Third-class officers and specialists |
46,04 euros |
163,65 euros |
| 10 |
Pawns |
46.04 euros |
163,65 euros |
| 11 |
Workers under eighteen years of age, whatever their professional category |
46,04 euros |
163,65 euros |
Exchange rates for 2025
The contribution rates in the General Scheme for 2025 are as follows:
| Concept | Percentage | ||
|---|---|---|---|
| Company | Employee | Total | |
| Common contingencies |
23,60% |
4,70% |
28,30% |
| Unemployment (permanent contract, fixed-term intermittent contract, temporary contracts for disabled people, training contracts, replacement contracts, interim contracts) |
5,50% |
1,55% |
7,05% |
| Unemployment (fixed-term contract) |
6,70% |
1,60% |
8,30% |
| FOGASA |
0,20% |
– |
0,20% |
| Vocational training |
0,60% |
0,10% |
0,70% |
| Work accidents and occupational diseases | According to the premium rates included in Additional Provision 4 of Law 42/2006 | ||
| Overtime (force majeure) |
12% |
2% |
14% |
| Overtime (other) |
23,60% |
4,70% |
28,30% |
| MEI (Intergenerational Equity Mechanism) |
0,67% |
0,13% |
0,80% |
| Additional solidarity contribution | This will be the result of applying a rate of 0.92% to the portion of remuneration between 4,909.50 and 5,400.45, with 0.77% being the responsibility of the company and 0.15% the responsibility of the employee; 1% applicable to the portion of remuneration between 5,400.46 and 7,364.25, with 0.83% being the responsibility of the company and 0.17% the responsibility of the employee; and 1.17% to the portion of remuneration exceeding the previous amount, with 0.98% being the responsibility of the company and 0.19% the responsibility of the employee. | ||