The Impact of the CNAE Classification on Social Security Contributions
Keywords:
CNAE, Premium Rate, Contribution Rates, Main Activity, Secondary Activity, OccupationAbstract
This article aims to highlight the importance of the National Classification of Economic Activities (both CNAE-2025 and its previous versions), taking into account Royal Decree 10/2025 of 14 January (published in the Official State Gazette on 15 January), which establishes a new National Classification of Economic Activities 2025 (CNAE-2025) and its impact on the calculation of the Premium Rate for occupational accidents and diseases, which is carried out by the General Treasury of the Social Security and is set out in the current Sixty-first Additional Provision of the General Social Security Act.
The aim is therefore to serve as a guide for the correct application of contribution rates for occupational accidents and diseases, thereby enabling the determination of a company’s main activity; whether there are secondary activities; as well as identifying and distinguishing the existence of ancillary activities or occupations that may be carried out within the company.
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