Residency and Visas for Qualified Investors in Spain
December 1, 2023
As the new year begins, it’s important for international companies with employees in Spain to stay informed about changes in contribution for 2023 in labor and tax regulations.
One of the most significant changes in contribution for 2023 is the order of contribution for social security.
This article will provide an overview of the new minimum amounts, caps, and bases for each profession and how it will impact employers and employees.
The following tables show the changes in the order of contribution for each profession and the corresponding minimum amounts, caps, and bases:
Table 1: Changes in Contribution Bases for 2023
Current in 2022 | 2023 | |
General Regime | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Regime for Sea Workers | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Regime for Domestic Employees | €189.20 to €1,050.00 | €199.20 to €1,100.00 |
Regime for Self-Employed Workers | €1,018.50 to €4,070.10 | €1,050.00 to €4,070.10 |
Regime for Agricultural Workers | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Regime for Artists | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Regime for Public Officials | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Regime for Special Systems | See the table below | See the table below |
The Special Systems Regime has different categories that have their own contribution bases. Here are the contribution bases for some of the most common categories:
Special Systems Regime | 2022 | 2023 |
Coal Mining | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Self-Employed Sea Workers | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Social Marine Mutual Society (MMSS) | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
Professional Athletes and Coaches | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
System for the Performing Arts and Entertainment | €1,050.00 to €4,070.10 | €1,100.00 to €4,070.10 |
It’s important to note that these contribution bases are subject to change based on further updates from the government or other regulatory bodies.
Employers and employees should stay informed and consult with professionals to ensure they are following the most up-to-date guidelines.
Table 2: Minimum amounts and caps
Profession | Minimum Amount | Maximum Base |
General System Employees | €1,066.20 | €5,963.40 |
Special System for Miners | €1,066.20 | €5,963.40 |
Special System for Sea Workers | €1,066.20 | €5,963.40 |
Special System for Agricultural | €1,066.20 | €5,963.40 |
Special System for Domestic Workers | €978.60 | €5,963.40 |
Special System for Artists | €1,066.20 | €5,963.40 |
The new order of contribution and updated minimum amounts, caps, and bases for social security will impact both employers and employees.
Employers will need to ensure that they are making the correct contributions based on the profession of their employees.
Employees, on the other hand, may see changes in their monthly social security deductions, depending on their profession.
At Employing In Spain, we understand that staying up-to-date with labor and tax regulations can be a challenge, especially for international companies.
Our team of experts is here to provide guidance and support for all your employment needs.
Whether you have questions about the changes in the order of contribution for social security or any other labor-related matter, we are here to help.
In conclusion, the changes in the order of contribution for social security in 2023 are an important update for international companies with employees in Spain to be aware of.
Employers and employees alike will need to ensure they are making the correct contributions and staying up-to-date with the new minimum amounts, caps, and bases.
At Employing In Spain, we are here to support you in all your employment needs, so don’t hesitate to contact us for assistance.
