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Ministry of Labour and Social EconomyFamily Home Service. Ministry of Labour and Social Economy
Family Home Service
New developments in the field of the special system for domestic workers
As a result of the passing of the Royal Decree-Law 29/2012 of 28 December 2012 on the improvement of management and social protection in the Special System for Domestic Employees and other economic and social measures (Official Gazette of 31 December 2012), a number of modifications were made to the legal configuration of the Special System for Domestic workers. On the other hand, the Royal Decree-Law 28/2018, of 28 December, for the revaluation of public pensions and other urgent measures in social, labour and employment matters has changed the bases and the rate of contribution for common contingencies and their distribution between employer and employee, as well as the type of contribution for professional contingencies in the sole responsibility of the employer.
Membership, registration and withdrawal in Social Security:
Since 1 April 2013, workers included in the Special System for Domestic Workers established by the General Social Security Scheme who provide their services for less than 60 hours per month per employer must directly formulate their affiliation, registration, removal and variations of data when agreed with such employers. In any case, applications for registration, cancellation and changes in data submitted by domestic employees must be signed by their employers.
Social Security Contributions:
With effect from 1 September 2021, the contribution bases for common and occupational contingencies shall be determined in accordance with the following scale, depending on the remuneration received by domestic workers:
| Tranches | Monthly remuneration increased with the proportion of overtime payments €/month | Contribution base €/month | Maximum hours worked |
|---|---|---|---|
| 1º | Up to 259.00 | 222.00 | |
| 2º | From 259.01 to 403.00 | 365.00 | |
| 3º | From 403.01 to 548.00 | 509.00 | |
| 4º | From 548.01 to 692.00 | 653.00 | |
| 5º | From 692.01 to 838.00 | 798.00 | |
| 6º | From 838.01 to 981.00 | 941.00 | |
| 7º | From 981.01 to 1.125.90 | 1.125.90 | |
| 8º | From 1.125.91 to 1.228.00 | 1.177.00 | |
| 9º | From 1.228.01 to 1.388.00 | 1.322.00 | |
| 10º | From 1.388.01 | Monthly remuneration |
In 2021 2021, the contribution rate for common contingencies will be 28.30%, with 23.60% paid by the employer and 4.70% paid by the employee.
For the contribution for occupational contingencies, 1.50% will be applied, at the sole expense of the employer.
With effect from 1 April 2013, the domestic employee who provides his services for less than 60 hours per month per employer, and who has agreed with the latter to assume the obligations under the Special System for Domestic Employees, shall be responsible for the contribution obligation. You must therefore pay your own contribution and the corresponding contribution to the employer (or, where appropriate, employers) with whom you maintain such agreement, for common and professional contingencies.
The monthly contribution base to be applied by the Social Security General Treasury for the purpose of determining the contribution to be paid, based on the data available to it, may not be less than those indicated below:
In the case of full-time contracts or when the working hours are 160 per month or 40 per week, the contribution base may not be less than that provided for in the bracket in which the remuneration equivalent to the monthly minimum wage in force, increased by the proportional part of the special payments that the employee is entitled to receive, is included.
In the case of part-time contracts or when the working hours are less than 160 hours per month or 40 hours per week and the agreed remuneration is monthly, the contribution base may not be less than that provided for in the bracket in which the remuneration equivalent to the minimum monthly interprofessional wage in force is included, increased by the proportional part of the extra payments in proportion to the working hours agreed in the contract.
In the case of part-time contracts, in those cases of domestic workers who work on an hourly basis in an external regime with an agreed hourly rate of pay that includes all items of pay, the contribution base may not be less than that provided for in the bracket that includes the pay resulting from multiplying the minimum hourly wage in force by the number of hours worked per month.
In the event that the Social Security General Treasury is not aware that the agreed remuneration is monthly or hourly, it shall be considered, for the purposes of this section, that the agreed remuneration is monthly, without prejudice to employers being able to prove, by any means permitted by law, that the remuneration has been agreed on an hourly basis.