Understanding Social Security Contribution Base Exclusions
Social Security Contribution Base Exclusions
When no municipality has stayed in the workplace longer than usual, and that constitutes the beneficiary’s residence, allowances for living expenses do not exceed the indicated amounts.
The excess over the indicated amounts must be included in the case of trading.
b) Urban transport bonuses and distance allowances, or their equivalents. The resulting excess, if any, will be computed on the basis of contribution.
c) Death benefits and payments for transfers, suspensions, dismissals, and resignations.
d) Amounts paid in respect of breach of currency and compensation for wear of tools or acquisition of tools and work clothes, when such costs are actually incurred by the worker and are normal for such tools or clothing. The excess over this limit will be included in the contribution base.
e) Goods in kind granted voluntarily by companies. The excess over the amount indicated will be computed on the basis of contribution.
f) The amounts in cash or in-kind goods delivered by the employer to his employees as promotional gifts and, in general, with the sole purpose of a third party entering into contracts with it, provided that such amounts or the value of products do not exceed the equivalent of twice the amount of the public indicator of monthly incomes of multiple effects. The excess over this limit will be included in the contribution base.
g) Marriage benefits.
h) Social Security benefits.
i) Improved Social Security benefits.
j) Allocations assistance granted by companies. The excess over these amounts will be included in the contribution base.
k) Overtime, except for quotation by accident and occupational disease and without prejudice to its further contribution.
l) The amounts received by the workers that exceed the maximum basis set for each group of trading on the common contingencies and exceeding the ceiling of Social Security contributions into the contribution by professional contingencies and other contingencies.
c) The excesses of remuneration, on the legally established limits, certain work-related expenses.
d) The aid and other monetary amounts for medical expenses given by employers to their workers, supplementing, or not, Social Security benefits.
e) The remuneration received as compensation for leave not taken.
f) In general, all amounts received by reason of work done, and they have been calculated according to the criteria that law, convention, or contract, are established.
Non-Computable Concepts
a) The allowances for travel expenses and normal costs of maintenance and stay on the following conditions:
- The costs of locomotion in the following amounts:
- When the employee or worker uses public transportation, the amount of expenditure is justified by an invoice or equivalent document.
- In another case, the amount obtained by computing 0.19 euros per kilometer, plus tolls and parking expenses are justified.
- The cost of normal maintenance and stay in hotels, restaurants, and other catering establishments in the following amounts:
- When you have stayed in a town other than the usual place of work and residence constituting the recipient:
- For subsistence expenses, the amounts to be justified. For drivers of vehicles used to transport goods by road, justification is not necessary for living expenses that do not exceed 15 euros a day.
- When you have stayed in a town other than the usual place of work and residence constituting the recipient:
For living expenses, EUR 53.34 per day if they correspond to movement within the Spanish territory or 91.35 euros a day if they correspond to a shift to foreign territory.