| Income tax threshold 2021 | 4.070,10 € |
| General Social Security Common contingencies |
||
|---|---|---|
| Employer | Employee | |
| 23,60% | Permanent contract | 4,70% |
| 23,60% | Fixed-term contract | 4,70% |
| Unemployment insurance |
||
|---|---|---|
| Employer | Employee | |
| 5,50% | Permanent contract | 1,55% |
| 6,70% | Fixed-term contract | 1,60% |
| Professional training | ||
|---|---|---|
| Employer | Employee | |
| 0,60% | Permanent contract | 0,10% |
| 0,60% | Fixed-term contract | 0,10% |
| Insolvency hedging FOGASA |
||
|---|---|---|
| Employer | Employee | |
| 0,20% | Permanent contract | 0,00% |
| 0,20% | Fixed-term contract | 0,00% |
| Overtime | ||
|---|---|---|
| Employer | Employee | |
| 12,00% | Force majeure | 2,00% |
| 23,60% | Other hours | 4,70% |
| Accidents at work and occupational diseases | ||||
|---|---|---|---|---|
|
Contribution payments, which are only paid by the employer depending on the company´s activity, for example: |
||||
| Contribution rate | ||||
| IT | IMS | |||
|
||||
| 0,85% | Property development real estate development |
0,80% | ||
| 0,65% | Information services (websites) | 1,00% | ||
| 3,35% | Construction industry | 3,25% | ||
Source: www.seg-social.es