{"id":1321,"date":"2025-12-05T14:48:26","date_gmt":"2025-12-05T14:48:26","guid":{"rendered":"https:\/\/prolanz.es\/tarifas-y-tablas\/contribution-bases-and-rates-in-the-general-scheme"},"modified":"2026-02-04T15:29:56","modified_gmt":"2026-02-04T15:29:56","slug":"contribution-bases-and-rates-in-the-general-scheme","status":"publish","type":"tablas_coeficientes","link":"https:\/\/prolanz.es\/en\/tarifas-y-tablas\/contribution-bases-and-rates-in-the-general-scheme","title":{"rendered":"Contribution bases and rates in the General Scheme"},"content":{"rendered":"

[vc_row gap=”30″][vc_column el_class=”page-custom-heading”][vc_custom_heading text=”CONTRIBUTION BASES AND RATES IN THE GENERAL SCHEME” font_container=”tag:h1|font_size:35px|text_align:center” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=””][\/vc_column][vc_column][vc_row_inner gap=”30″][vc_column_inner width=”2\/3″][vc_column_text css=””]<\/p>\n

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Learn about the minimum and maximum limits and the cost of social security contributions.<\/h2>\n<\/div>\n

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Contribution bases for 2025<\/h2>\n

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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).<\/p>\n

See the current maximum and minimum contribution bases depending on the contribution group to which your employees are assigned:<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Contribution group<\/th>\nProfessional categories<\/th>\nMinimum monthly base<\/th>\nMaximum monthly base<\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\nEngineers and graduates<\/td>\n\n

1.929,00 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

2<\/td>\nTechnical engineers, experts and qualified assistants<\/td>\n\n

1.599,60 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

3<\/td>\nAdministrative and workshop managers<\/td>\n\n

1.391,70 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

4<\/td>\nUnqualified assistants<\/td>\n\n

1.381,20 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

5<\/td>\nAdministrative officers<\/td>\n\n

1.381,20 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

6<\/td>\nSubordinates<\/td>\n\n

1.381,20 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

7<\/td>\nAdministrative assistants<\/td>\n\n

1.381,20 euros<\/p>\n<\/td>\n

\n

4.909,50 euros<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\nMinimum daily base<\/td>\nMaximum daily base<\/td>\n<\/tr>\n
8<\/td>\n\n

First and second class officers<\/p>\n<\/td>\n

\n

46,04 euros<\/p>\n<\/td>\n

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163,65 euros<\/p>\n<\/td>\n<\/tr>\n

9<\/td>\n\n

Third-class officers and specialists<\/p>\n<\/td>\n

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46,04 euros<\/p>\n<\/td>\n

\n

163,65 euros<\/p>\n<\/td>\n<\/tr>\n

10<\/td>\n\n

Pawns<\/p>\n<\/td>\n

\n

46.04 euros<\/p>\n<\/td>\n

\n

163,65 euros<\/p>\n<\/td>\n<\/tr>\n

11<\/td>\n\n

Workers under eighteen years of age, whatever their professional category<\/p>\n<\/td>\n

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46,04 euros<\/p>\n<\/td>\n

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163,65 euros<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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Exchange rates for 2025<\/h2>\n

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The contribution rates in the General Scheme for 2025 are as follows:<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Concept<\/th>\nPercentage<\/th>\n<\/tr>\n
Company<\/th>\nEmployee<\/th>\nTotal<\/th>\n<\/tr>\n<\/thead>\n
Common contingencies<\/td>\n\n

23,60%<\/p>\n<\/td>\n

\n

4,70%<\/p>\n<\/td>\n

\n

28,30%<\/p>\n<\/td>\n<\/tr>\n

Unemployment (permanent contract, fixed-term intermittent contract, temporary contracts for disabled people, training contracts, replacement contracts, interim contracts)<\/td>\n\n

5,50%<\/p>\n<\/td>\n

\n

1,55%<\/p>\n<\/td>\n

\n

7,05%<\/p>\n<\/td>\n<\/tr>\n

Unemployment (fixed-term contract)<\/td>\n\n

6,70%<\/p>\n<\/td>\n

\n

1,60%<\/p>\n<\/td>\n

\n

8,30%<\/p>\n<\/td>\n<\/tr>\n

FOGASA<\/td>\n\n

0,20%<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

0,20%<\/p>\n<\/td>\n<\/tr>\n

Vocational training<\/td>\n\n

0,60%<\/p>\n<\/td>\n

\n

0,10%<\/p>\n<\/td>\n

\n

0,70%<\/p>\n<\/td>\n<\/tr>\n

Work accidents and occupational diseases<\/td>\nAccording to the premium rates included in Additional Provision 4 of Law 42\/2006<\/td>\n<\/tr>\n
Overtime (force majeure)<\/td>\n\n

12%<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

14%<\/p>\n<\/td>\n<\/tr>\n

Overtime (other)<\/td>\n\n

23,60%<\/p>\n<\/td>\n

\n

4,70%<\/p>\n<\/td>\n

\n

28,30%<\/p>\n<\/td>\n<\/tr>\n

MEI (Intergenerational Equity Mechanism)<\/td>\n\n

0,67%<\/p>\n<\/td>\n

\n

0,13%<\/p>\n<\/td>\n

\n

0,80%<\/p>\n<\/td>\n<\/tr>\n

Additional solidarity contribution<\/td>\nThis 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.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

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