Contribution bases to be applied for better structured pay slips!

By María Fernanda Aguirre

Published: 10 May 2025

If you are responsible for payroll management in your company or if you are self-employed, you need to be aware of the payroll benefits derived from unemployment, disability or retirement.

Appvizer provides you with the key information you need and a solid foundation on which to rest.

🤑 Because those who pay can rest, but those who get paid even more, find out the payroll contribution base in 2022 and get ready to calculate your payroll like a pro!

See all software Payroll

What is the payroll contribution base?

The contribution base (different from the regulatory base), is a value that is reflected in the payroll of the workers. This value is used to calculate the amount that both the company and the worker will pay to the Social Security.

The contribution base includes concepts such as:

Overtime,
overtime, overtime payments,
paid holidays.

On the other hand, concepts that are not included in the contribution base are, for example, allowances and mileage.

Types of contribution base

In terms of contribution bases, the social security system distinguishes between:

the contribution basis for employed persons,
the contribution basis for the self-employed.

Why is it important to know the contribution base?

Knowing the contribution base is important, as it is on this that the Social Security and the State Public Employment Service (SEPE) base themselves to determine the amount that will correspond to each worker in the following situations:

sick leave,
unemployment,
retirement,
ERTE.

Where is the contribution base indicated on the payroll?

Once the company delivers the payroll to the workers (in person or by e-mail), the information regarding the contribution bases for common and professional contingencies can be consulted directly on the payroll.

These values are generally detailed at the end of the payroll and include the percentage that the company pays to the Social Security.

Table: contribution bases and rates 2022

The contribution bases and rates for Social Security, Unemployment and Severance Protection are established in the General State Budget Law.

Contribution rates set as of September 2021

Excluding the self-employed, workers are divided into 11 professional categories and contribution groups. For 2022, the minimum contribution bases are maintained at the amounts established as of 1 September 2021.

The minimum and maximum contribution ceilings are defined as follows:

Professional group	Professional categories	Bases (euros/month)
Professional group	Professional categories	Minimum	Maximum
1	Engineers and graduates. Senior management staff not included in Article 1.3.c) of the Statute of Workers' Statute	1 572,30	4 139,40
2	Technical Engineers, Experts and Graduate Assistants	1 303,80	4 070,10
3	Administrative and Workshop Managers	1 134,30	4 070,10
4	Non-graduate assistants	1 125,90	4 070,10
5	Administrative Officers	1 125,90	4 070,10
6	Junior Clerks	1 125,90	4 070,10
7	Administrative Assistants	1 125,90	4 070,10
Professional group	Professional categories	Bases (EUR/day)
Professional group	Professional categories	Minimum	Maximum
8	First and second officers	35,00	135,67
9	Third Officers and Specialists
10	Labourers
11	Workers under 18 years of age, whatever their professional category

Source: Social Security.

Contribution to the General Scheme 2022

These bases may be subject to modification and their application will be retroactive.

Now, depending on the type of contribution, the following values are established for contributions:

Contribution rates (%)
Common contingencies	28,30
Overtime due to force majeure	14,00
Other overtime	28,30
FOGASA	0,20
Vocational training	0,70

Source: Social Security.

Contributions for the self-employed 2022

Although self-employed persons are not covered by the provisions of the General Scheme for employed persons, they must also pay their own social security contribution base, based on the RETA self-employed contribution.

According to the new rates applicable in 2022, the contribution bases for the self-employed are as follows:

Minimum contribution base: 960.6 euros,
maximum contribution base: 4 139.4 euros.

☝️ Each self-employed person can continue to pay contributions on the basis of his or her choice within the above range. They also have the possibility of making four changes during each financial year.

As for the percentages by type of contribution, we have:

Contribution rates (%)
Common contingencies	28,30
Occupational contingencies	1,30
Cessation of activity	0,9
Vocational training	0,10

Different regulatory bases

From the values set for the contribution base of each worker, according to their category, it is possible to find out the amounts that apply in different cases:

Unemployment benefit

According to the General Law on Social Security, the contribution base for unemployment will be the average of the base for which contributions have been paid during the last 180 days.

2. Temporary incapacity benefit

The benefit received in the event of sick leave due to temporary incapacity is linked to the type of contingency:

Common illness or non-occupational accident → the common contingency basis is taken for the month prior to the sick leave or for the current month if there is no room for the concept of "previous month".
Occupational illness or accident at work, the occupational contingency basis of the month prior to the sick leave is taken.

3. Retirement benefit

Based on the base for common contingencies, it is calculated according to the last 25 years of contributions paid by the worker.

How can you find out your contribution base?

An online procedure allows you to find out the contribution base of any employee or self-employed worker.

On the Social Security General Treasury's dedicated portal, once the person has identified themselves, in the section entitled "your employment history", they can easily consult their contribution base.