In this post We will try to delve into the changes that have occurred in terms of pricing as a result of the latest regulatory developments after the publications of the months of December and January:
- Order PCM/1353/2021, of December 2, which develops the legal rules for Social Security contributions, unemployment, protection for cessation of activity, Salary Guarantee Fund and Vocational Training for the year 2021.
- Royal Decree-Law 32/2021, of December 28, on urgent measures for labor reform, employment guarantee and the transformation of the labor market.
- Red News Bulletin 1/2022 of January 14, which includes clarifications of RD-Law 32/2021.
- Red News Bulletin 2/2022, of January 20, which refers to Red News Bulletin 7/2021 for the process of regularization of social security contributions.
In this last period, the modification and update of labor regulations has been in the works, which began to become evident in September 2021 with the increase in the SMI to €965 in 14 payments, or €1,125.83 in twelve payments.
Update of Contribution Bases
Workers contribute for the salary received as long as their remuneration falls between the minimum and maximum limits of the updated Contribution Bases. If the amounts of the contribution bases are not included within these limits, the minimum or maximum limit will apply. They are established to guarantee contributions, although there is always the debate of unstopping the maximum bases because any amount that is above would not be subject to contributions, with the consequences that this could entail.
Although it seemed evident that the increase in the minimum wage to €1,125.83 would entail updating the minimum and maximum contribution limits by that same amount, the Order PCM/1353/2021, of December 2, which updated the contribution limits, published the minimum base amount at €1,125.90, 7 cents above the SMI previously published in September. This has produced a gap in the communication of monthly contributions for the months of September and October, which on January 31 can be resolved through a complementary settlement that the General Treasury of Social Security will request ex officio from companies that are in this situation, and which requires the installation of a new version of SILTRA available from January 31, 2022.
New quote for new alternation training contracts
This is not the only news about quotes published recently, since in the Royal Decree Law 32/2021, already known as the new Labor Reform, has some notable aspects regarding contributions. An example of this is the new way of contributing to alternating training contracts, which combines contributions to the social security system according to the general contribution rules for the amount of the contribution base that exceeds the SMI, added to the quota that came being unique and used in previous training contracts to date, updated for 2022 to an amount of €143.84, resulting from the sum of the following amounts:
Surcharge for quotes for contracts with a duration of less than 30 days
In addition, it is also worth mentioning the new contribution surcharge for contracts with a duration of less than 30 days that are included in RD-Law 32/2021.
Regardless of whether the contract lasts 1 or 29 days, these terminations will have a surcharge of a fixed amount of €26.57, although it remains to be answered whether this amount will decrease in proportion to the day of the person hired and terminated.
Therefore, article 151 of LGSS is modified again, since in Order PCM/1353/2021, of December 2, 2021, the surcharge for contracts of less than 5 days was updated and was equivalent to the increase of the 40% of the business fee for common contingencies.
As can be seen, labor regulations are subject to a veritable hotbed of developments that seem to cover a large part of 2022, not only with the labor reform. Proof of this is the new call for negotiations for next February 7, 2022, where It is intended to agree on a new increase in the SMI in the coming months, hoping that this time, if it becomes effective, the corresponding contribution bases will be updated simultaneously.
