Payment of social contributions

The employer is responsible for paying his/her employees’ contributions.

Employees' contributions correspond to  the amount deducted by the employer from their pay according to the contribution rate applicable to them.

The amount of contributions is calculated

• in general, by applying a contribution rate to the gross remuneration due as a result of the professional activity (tax base)
• by applying a contribution rate to the conventional assessment bases determined with reference to the value of the Social Support Index - IAS (value 509,26 €).

For-profit entities, the global rate of contributions corresponds to 34.75% of the salary, which includes all kinds of work earnings namely overtime and productivity premiums, corresponding:

• 11% to the worker and
• 23.75% to the employer.

You can find out more about other contribution rates at  this Leaflet. 

Payment deadlines

In general, contributions  are paid from the 10th to the 20th of the following month.

In the case of employers of domestic service workers, payment is made from the 1st to the 20th of the following month.

Note: If the last day of payment falls on a Saturday, Sunday or public holiday, payment may be made on the next working day.

Effects of non-payment of contributions

• Enforceable collection of the amount due, which includes late payment interest
• Will be subject to the application of an administrative offence
  • Slight - If the contributions are paid within 30 days of the deadline
  • Serious - If the contributions are paid after the aforementioned deadline
• Criminal proceedings if
  • The illegitimate advantage exceeds  7,500 euros
  • The employer deducts from the workers' remuneration the amount of the contributions due by them and does not deliverthem to the Social Security Service.

Payment deadlines

All self-employed workers must pay their contributions from the date on which their inclusion in the scheme  takes effect or the date on which their exemption from the obligation to contribute ceases.

Contributions must be paid between the 10th and the 20th of the month following the one to which they relate.

Contribution base

The contribution rate is applied to a monthly basis corresponding  to 1/3 of the relevant income calculated for n each reporting period.

The contribution rate for self-employed persons is 21.4%.

The contribution rate for individual entrepreneurs and sole proprietors of companies with  limited liability  as well as  their spouses or partners is 25.2%.

Determination of “relevant” income (income base)

Self-employed worker not covered by the  accounting standards regime: the relevant income is determined on the basis of the income of  the three months preceding  the month of the Quarterly Declaration , corresponding to 70% of the total value of the  service provision or 20% of the income associated with  the production and sale of products.

Self-employed worker covered by the accounting standards regime, provided for in the Personal Income Tax Code: the relevant income corresponds to the value of the taxable income declared in the previous  calendar year.

Effects of non-payment of contributions

The payment of contributions after the deadline determines the application of an administrative offence:

• Slight, when it is complied with within 30 days of the expiry of the deadline indicated above, and
• Serious, in the remaining situations.