The amounts to be paid to Social Security are calculated using the contribution base of the worker a certain percentage.
What is the basis of contributions to the Social Security? The monthly salary of the worker plus the proportional part of extraordinary payments and other perceptions of exercise.
Yearly basis minimum and maximum contribution for the various contingencies and categories of workers are set.
What is the contribution rate? The contribution rates are set annually by the Law on State Budget. They apply to the contribution base for calculating the fee payable to the Social Security.
The contribution rate is distributed between employer and employee. Part of Accidents and Occupational Diseases and Wage Guarantee Fund, the company pays only.
For the year 2017 contribution rates for each protected contingency are the following:
|Full-time fixed-term contract||6,70||1,60||8,30|
|Part-time fixed-term contract||6,70||1,60||8,30|
|Guaranteed salary fund||0,20||unlisted||0,20|
Who is responsible for paying? The employer is responsible for the entry of own contribution and that of its employees. For it, He deducted from the wages of their workers contributions allocated to them.
The fees shall be paid within one month of accrual.
After this deadline without entry fees in Social Security, The following charges will accrue:
Presenting the contribution documents within the deadline but income: surcharge 20% Of the debt.
Failure to submit contribution documents on time:
– surcharge 20% Of the debt, if quotas are abonasen due before the end of the payment period established in the debt claim or settlement certificate.
– surcharge 35% Of the debt, if fees are due abonasen from the termination of the payment period.