New additional solidarity contribution
A new measure called “additional solidarity contribution” is introduced, which will affect those workers whose salaries exceed the maximum contribution base, and which will be applied as from January 2025.
Increase in the Minimum Interprofessional Wage (SMI) for 2024
The SMI is set at 37.8 euros per day or 1,134 euros per month for full time for any activity in agriculture, industry and services, without distinction of sex or age of workers, increasing by 5% with respect to 2023.
Deadline to implement the Whistleblower Channel 2023
Its main purpose is to provide a secure and confidential vehicle for employees and other stakeholders to safely report any misconduct or irregularities they detect.
Specific cases in the new contribution system for expatriate workers
A displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.
New contribution system for expatriate workers
Order ISM/835/2023, dated July 20, comes into force to regulate the situation assimilated to that of being registered in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory.