Main labour aspects and novelties of the General State Budget for 2022
We analyse the most relevant labour aspects of Law 22/2021 published on 29 December 2021.
On 29 December 2021, the new State Budget was published. Below is a summary and schematic presentation of the most relevant points at the labour level.
The maximum contribution baseceiling in each of the Social Security Schemes that have established it is set, as of 1 January 2022, at €4,139.40 per month. Therefore, all remuneration exceeding a gross annual salary of €49,67280, excluding overtime, will be exempt from contributions.
The minimum ceiling is set at the amount of the minimum interprofessional wage (SMI) in force, increased by one sixth. The minimum bases will be increased from 1 January, therefore, by the same percentage as the increase in the minimum interprofessional wage.
With the imminent approval of the SMI, the minimum contribution base will be established de facto at 1,166.67 euros per month.
The contribution rates for common contingencies and overtime are maintained.
Special Regime for Self-Employed Workers
In the Special Social Security Scheme for Self-Employed or Self-Employed Workers (RETA), the maximum and minimum bases and contribution rates will be, as of 1 January 2022, as follows: The maximum contribution base will be 4,139.40 euros per month and the minimum base will be 960.60 euros per month.
For self-employed workers who at any time during the year 2021 and at the same time have contracted a number of employees equal to or greater than 10, the minimum contribution base as of 1 January 2022 will be 1,234.80 euros per month.
This minimum contribution base will also be applicable from 1 January 2022 to self-employed workers included in this special scheme under the provisions of Article 305.2.b) and e) (those with effective control of the company and working partners) of the revised text of the General Social Security Act, except for those who are initially registered in it, during the first 12 months of their activity, counting from the effective date of said registration.
Choice of contribution base according to age and situation
The contribution base for self-employed workers who, on 1 January 2022, are under 47 years of age, will be the one chosen by them within the maximum and minimum bases set out in the previous section. The same choice may be made by self-employed workers who on that date were aged 47 and their contribution base in December 2021 was equal to or greater than 2,077.80 euros per month, or who were registered in this special scheme after the aforementioned date.
Otherwise, their maximum contribution base will be 2,113.20 euros per month. Self-employed workers who, on 1 January 2022, are 47 years old, if their contribution base is less than 2,077.80 euros per month, may not choose a base of more than 2,113.20 euros per month, unless they are registered in this special scheme after that date.2,113.20 per month, unless they exercise their option in this respect before 30 June 2022, which will take effect from 1 July of the same year, or if they are the surviving spouse of the owner of the business who, as a result of the death of the latter, has had to take over the business and register in this Special Scheme at the age of 47, in which case this limitation will not exist.
The contribution base for self-employed workers who, on 1 January 2022, were aged 48 or over, will be between the amounts of 1,035.90 and 2,113.20 euros per month, unless they are aged 48 or over.113.20 per month, except in the case of the surviving spouse of the owner of the business who, as a result of the death of the latter, has had to take over the business and register in this Special Scheme at the age of 45 or over, in which case, the choice of bases will be between the amounts of 960.60 and 2,113.20 euros per month.
However, self-employed workers who, prior to the age of 50, had contributed to any of the Social Security system’s schemes for five or more years, shall be governed by the following rules:
a) If the last accredited contribution base was equal to or less than 2,077.80 euros per month, they shall pay contributions on a base of between 960.60 euros per month and 2,113.20 euros per month.
b) If the last credited contribution base was higher than 2,077.80 euros per month, they shall pay contributions on a base of between 960.60 euros per month and the amount of that base, increased by 1.70%, up to the maximum contribution base.
Contribution rates The contribution rates for the RETA are also maintained.
Specifically, contributions will be paid at a rate of 30.60%. For these purposes: For the contribution for professional contingencies, the contribution rate is 1.3%. For contributions for common contingencies, the contribution rate is 28.3%. For cessation of activity, the contribution rate is 0.9%. Finally, the contribution for vocational training has also been maintained at 0.1%. Lastly, self-employed workers who, because of simultaneous employment, pay contributions under the pluriactivity scheme, and do so during the year 2022, taking into account both the contributions made under this special scheme and the employer’s contributions and those corresponding to the worker under the Social Security scheme corresponding to his activity as an employee, will be entitled to a refund of 50% of the excess by which their contributions for common contingencies exceed the amount of 13.13,822.06, subject to a ceiling of 50% of the contributions paid into this special scheme on account of their contributions for common contingencies.
Special Scheme for Household Employees
The contribution bases for common and occupational contingencies shall be determined by applying to the scale of monthly remuneration and the corresponding contribution base in force on 31 December 2021 the increase in the minimum interprofessional wage in 2022.
The contribution rates for this Scheme are also maintained:
For contributions for occupational contingencies, the contribution rate is 1.5%. For contributions for common contingencies, the contribution rate is 28.3%. During the year 2022, a reduction of 20 % in the employer’s contribution to the social security contribution for common contingencies in this special system will be applicable.
The beneficiaries of this reduction will be employers who have hired, under any type of contract, and registered a domestic employee under the General Social Security Scheme as of 1 January 2012, provided that the employee has not been registered under the Special Scheme for Domestic Employees on a full-time basis, for the same employer, within the period between 2 August and 31 December 2011.
This reduction in contributions will be extended with a bonus of up to 45% for large families.
The IPREM (the indicator used as a reference for calculating certain benefits, e.g. for setting the minimum and maximum amounts of unemployment benefit) has been increased with effect from 1 January 2022. Specifically, from now on, this indicator will have the following amounts:
- Daily IPREM: 19.30 euros.
- Monthly IPREM: 579.02 euros.
- Annual IPREM: 6,948.24 euros.
This means that a worker who is contributing at the maximum rate and has no children, and who becomes unemployed, will receive a maximum benefit of 1,182.16 euros gross. The maximum amount of unemployment benefit is 175% of the IPREM increased by 1/6 when there are no dependent children: (579.02 + (579.02 / 6)) x 175%. Legal interest on money The legal interest rate is set at 3% until 31 December 2022.
During the same period, the interest for late payment shall be 3.75%.
The pensions paid by the Social Security system, as well as those of the State Pensioners’ Pension Scheme, shall in 2022 generally undergo a percentage increase equal to the average value of the year-on-year rates of change expressed as a percentage of the Consumer Price Index for the twelve months prior to December 2021. For the year 2022, the amount of retirement and disability pensions in the Social Security system, in their non-contributory form, will be increased by 3% with respect to the amount established for 2021, remaining at an annual amount of 5,808.60 euros.
With effect from 1 January 2022 and in force indefinitely, the total maximum annual employer contributions to pension plans may not exceed 1,500 euros. This limit shall be increased by 8,500 euros, provided that such increase comes from employer contributions, or from employee contributions to the same social welfare instrument for an amount equal to or less than the respective employer contribution. For these purposes, the amounts contributed by the company that derive from a decision by the worker shall be considered as contributions by the worker. Own contributions made by the individual employer to occupational pension plans of which he is, in turn, the promoter and participant, shall be considered as company contributions, for the purposes of calculating this limit.
Care for minors affected by cancer or other serious illnesses
The duration of this benefit is extended until the beneficiary reaches the age of 23. Similarly, article 37.6 of the Workers’ Statute is modified in such a way that the right to a reduction in the working day for the care, during hospitalisation and continuous treatment, of a minor in their care affected by cancer or any other serious illness, is extended until the minor reaches the age of 23. The child’s 18th birthday shall not be a cause for termination of the reduction of the working day.
The Labour Management Department of AddVANTE remains at your disposal for further information or to resolve any queries that may arise in relation to this article.