Spain amended the social security contribution rules through the Ministerial Order ESS/86/2015 of 30 January 2015. The Order implements the social security contribution rules established in the Budget Law for 2015, including unemployment, protection for the cessation of an economic activity, the Salary Guarantee Fund and professional training, for the year 2015.
According to order, the maximum and minimum contribution bases of the Social Security General Regime will be EUR 3,600 and EUR 756.60, respectively. The contribution rates for general contingencies will be 28.30% paid by the employer, and 4.70% paid by the employee; and the maximum and minimum contribution bases of the Social Security Special Regime for self-employed persons will be EUR 3,606 and EUR 884.40, respectively.
