The Government increases the penalty for temporary contracts of less than 30 days by 5%

The Government increases the penalty for temporary contracts of less than 30 days by 5%


The termination of temporary contracts of less than 30 days will now entail an additional contribution of 31.22 euros for the employer due to the 5% increase in the minimum bases decreed in the 2021 labor reform to discourage companies from doing very short contracts, of days or just four weeks, and combat the job rotation.

The penalty for the employer who terminates contracts of less than 30 days increases from 29.74 to 31.22 euros the additional contribution that he will have to face after the publication of the 5% update included in the Official State Gazette (BOE) from last Thursday, which will take effect from January 1. This is calculated based on the minimum daily contribution base of group 8 (first and second officers), which, like the rest of the bases has increased by 5% for this year.

The new order modifies the one issued on January 29, since at that time the increase in the Minimum Interprofessional Wage (SMI) had not yet been approved, with which it increases in line.

The order of contribution bases for 2024 places the maximum base for any professional category and contribution group at 4,729.50 per month or 205.24 euros per day, 5% more than in 2023, the same as the minimum bases increase. In this way, the minimum contribution base in common contingencies for graduates and engineers (group 1) increases from 1,759.5 euros per month in 2023 to 1,847.4 euros, while that of non-graduate assistants, officers, administrative assistants and subordinates (groups 4, 5, 6 and 7) becomes 1,323 euros per month from January 1 of this year, compared to 1,260 euros last year.

For group 2 (technical engineers, experts and qualified assistants), the minimum contribution base has been 1,532.1 euros per month since January 1, compared to 1,459.2 euros in 2023, while that of the category professional of administrative and workshop heads (group 3) reaches 1,332.90 euros per month, in contrast to 1,269.3 euros last year.

In the case of common contingencies, the contribution rate is 28.3%, of which 23.6% is borne by the company and 4.7% is borne by the worker. For the Intergenerational Equity Mechanism (MEI), which also came into force this year, the contribution rate is 0.7%, of which 0.58% corresponds to the company and 0.12% to the worker.

The self-employed, for their part, fully assume 0.7%. Adding the 0.7% surcharge of the MEI in force in 2024 to the contribution rate for common contingencies, the total rate will be 29%, compared to 28.90% in 2023 (the difference between both years is the additional tenth in the one that raises the MEI).

The business overpricing due to execution of very short-term contracts It does not apply to contracts concluded with workers included in the Special System for Agricultural Employed Workers, in the Special System for Domestic Employees or in the Special Regime for Coal Mining, nor to substitution contracts, to contracts for training and apprenticeship or contracts for alternation training.

Yes, the bases and minimum contribution rates for the workers are updated in accordance with the SMI. agricultural employees, both in monthly and daily terms, for household employees and for members of associated work cooperatives. As specified in the order, the minimum contribution in the special system for agricultural workers becomes 57.52 euros per day.

For contracts for training and learning or alternating training, the Social Security contribution will consist of a single monthly fee of 64.30 euros for common contingencies, of which 53.61 euros will be borne by the employer and 10.69 euros, borne by the worker. Regarding professional contingencies, the amount becomes 7.38 euros, of which 3.82 euros correspond to temporary disability and 3.56 to disability, death and survival.

The unemployment contribution base It will be the minimum base corresponding to contingencies due to work accidents and occupational diseases, while the contribution to the Salary Guarantee Fund will consist of a monthly fee of 4.07 euros paid by the employer; and the contribution for vocational training will consist of a monthly fee of 2.26 euros, of which 2 euros will be paid by the company and the remaining 0.26 will be paid by the worker.

The BOE also includes the increase in the amounts for unpaid training internships, so that the contribution will consist of a business fee, for each day of internship, of 2.67 euros for common contingencies excluding temporary disability benefit and 0. 33 euros for professional contingencies, without exceeding the maximum monthly fee for common contingencies of 60.76 euros.

For professional contingencies, the amount is 7.38 euros, of which 3.82 euros correspond to the contingency of temporary disability and 3.56 euros to that of permanent disability and death and survival. Of the daily fee for professional contingencies of 0.33 euros, 0.17 euros will correspond to the contingency of temporary disability and 0.16 euros to the contingencies of permanent disability and death and survival.

In addition to updating the figures, the Government establishes that in the case of training practices paid and unpaid, the entity, organization, company or institution that assumes the status of employer must request, in any case, registration and cancellation and communicate the number of days of internships carried out.



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