The determination of the contribution base after the reforms carried out by the RD-Law 16/2013 and the RD 637/2014

Abstract

The declared by the RD 637/2014 aims to harmonize and adapt the regulatory development of the rules for determining the contribution base Regime General, the current legal regulation on the matter, contained in Article 109 of the Social Security Law after amended by the RD-Law 16/2013. The new wording of art. 23 of the Listing Rules and Payment of other Social Security resources follows the same structure as the hitherto existing defines the remuneration that form the basis of contributions to the General Social Security as well as their assessment and concepts excluded the contribution base according to the new wording of art. 109.2 of the Social Security Law. The legal reform reduces the exclusion of the contribution base for a number of benefits in kind, beyond its relations with the condition of salary, with a mismatch contribution schemes social security and taxation, reducing concepts not computable contribution base. The present study aims to provide an overview of the current composition of the contribution basis to the General System of Social Security.