1. New system special
With effect from 1 January 2012, the Special Regime of Social Security for Household Employees is integrated in the General Regime of Social Security, through the establishment of a Special System for Employees of Home.
2. How much is traded
Contribution bases for common contingencies during the year 2016, will be in function of the monthly remuneration received by household employees for each working relationship.
Up to 174,64
From 174,65 up 272,80
From 272,81 up 371,10
From 371,11 up 469,30
From 469,31 up 567,50
From 567,51 up 665,00
From 665,01 up 764,40
3. Types of contribution.
During the year 2016, the contribution type on the contribution base according to the above scale, it will be the 25,60 by 100, with the 21,35 by 100 to the cost of the employer and the 4.25 per 100 borne by the employee.
NOT listed by unemployment.
4. Benefits / reductions in the quotation.
During the year 2016 will be applicable a reduction of 20 per 100 in the contribution of entrepreneurship to the Social Security contribution for common contingencies in this Special System
This reduction of fees will be extended with a bonus up to reach 45 per 100 for large families, in terms of the reductions and bonuses that already have been applying this Special Regime.
5. Who enters the monthly fees?
In all cases the responsible for the payment of fees will be provided by the employer, pursuant to the regulations established in the General Regime of Social Security. The procedure of entry fees will be, on a mandatory basis by direct debit or debit note.
6. Deadline for entry fees.
The income from the fees each month will be held during the following month.
7. Surcharges and default interest.
The expiry of the deadline set for the payment of dues to the Social Security without income of the same and without prejudice to the specialties provided for the postponement, shall accrue the surcharge of 20% of the debt, if you settle the installments due after the expiration of the statutory time.
Default interest will accrue from the day following the date of expiry of the deadline of entry fees, although it will be enforceable after the expiry of fifteen days from the notification of the providence of compulsion or communication of the start of the procedure of deduction, without having paid the debt.
The rate of interest will be the legal interest rate in force in each moment of the accrual period, increased by 25 percent, unless the Law of General Budgets of the State to establish a different one. For the year 2016, the 3.75 per cent.
8. There is a minimum to charge.
There is a fixed amount that you pay to an employee home, but there is a minimum limit: not be charged unless the minimum wage.
For the determination of the minimum wage of household employees who work by the hour, in the external, and that includes all of the compensation items, it will be 5.13 euros per hour effectively worked.
Data for 2016, the wage will be a minimum of 655,20 euros/month euros per month, if you work full time (40 hours per week).
9. The right to pay for extras.
The domestic workers, as any employee, have the right to 2 extra bonuses. These bonuses can be received at the end of June or at the end of December or it can be agreed that apportioning on a monthly basis, that is to say to divide these 2 bonuses between 12 pay normal.
The amount of these you pay extra is the one that is agreed upon between the employer and the employee, but as a minimum has to be agreed in total for the year must receive the minimum wage in computing annual, 2015 is 9.080,40 euros.
10. Can I deduct part of the salary for some concepts?.
Sometimes, when you are employed from home you can receive part of wages in kind, such as accommodation or catering, so that you may deduct from the salary of the part corresponding to these concepts, but always without exceeding the 30% of the total salary, so you will never be able to deduct more than this 30% and also the employee of the household has to receive in cash at least the Minimum Wage (Smic) monthly.