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Contribution bases 2023

5 de September de 2023





The Official State Gazette of Friday 31 March 2023 published Order PCM/313/2023, of 30 March, which amends Order PCM/74/2023, of 30 January, which develops the legal rules on Social Security contributions, unemployment, protection for termination of activity, the Wage Guarantee Fund and vocational training for the financial year 2023.

The purpose of this Order is to amend Order PCM/74/2023, of 30 January, to update certain amounts set therein in accordance with the minimum interprofessional wage established for the year 2023. In addition, the additional contribution to be paid by companies on termination of temporary contracts of less than 30 days is increased from 27.53 to 29.74 euros, as a result of the 8% increase in the minimum contribution bases for 2023.

The maximum base for any professional category and contribution group is set at 4,495.5 euros per month or 149.85 euros per day, 8.6% more than in 2022, while the minimum bases go up by 8%, in line with the rise in the minimum wage (SMI).

In the Special Scheme for Self-Employed Workers (RETA), the maximum contribution base for 2022 is also 4,495.5 euros per month, while the minimum base will range from 751.6 euros for self-employed workers with lower net income (equivalent to or less than 670 euros per month) to 1,633.99 euros for self-employed workers with income equal to or greater than 6,000 euros per month.