{"id":11898,"date":"2024-02-12T13:13:48","date_gmt":"2024-02-12T12:13:48","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=11898"},"modified":"2024-02-15T12:00:30","modified_gmt":"2024-02-15T11:00:30","slug":"publicada-l-ordre-de-cotitzacio-a-la-seguretat-social-per-a-l-exercici-2024-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/publicada-l-ordre-de-cotitzacio-a-la-seguretat-social-per-a-l-exercici-2024-2\/","title":{"rendered":"Cotitzaci\u00f3 a la Seguretat Social per a l’exercici 2024"},"content":{"rendered":"

En el BOE del 30 de gener i amb efectes des del dia 1 de gener de 2024, s’ha publicat l’Ordre PJC\/51\/2024, de 29 de gener<\/a>,<\/span><\/em> per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social per a l’exercici 2024. Fins que no es publiqui al BOE el salari m\u00ednim interprofessional (SMI) per a l’any 2024, les bases de cotitzaci\u00f3 tindran car\u00e0cter provisional.<\/p>\n

Destaquem el seg\u00fcent:<\/p>\n

R\u00e8gim general de la Seguretat Social<\/h3>\n

Bases m\u00e0ximes i m\u00ednimes de cotitzaci\u00f3<\/h4>\n
    \n
  • Base m\u00e0xima<\/strong>: 4.720,50 euros\/mes<\/li>\n
  • Base m\u00ednima<\/strong>: 1.260,00 euros\/mes, que s’actualitzar\u00e0 en funci\u00f3 del salari m\u00ednim interprofessional (SMI) vigent a cada moment, incrementat en un sisena part.<\/li>\n<\/ul>\n

    Bases m\u00ednimes i m\u00e0ximes en funci\u00f3 de cada grup professional<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n
    Grup de cotitzaci\u00f3<\/strong><\/th>\nCategories professionals<\/strong><\/th>\nBases<\/strong><\/p>\n

    m\u00ednimes<\/strong><\/p>\n

    –<\/strong><\/p>\n

    Euros\/mes<\/strong><\/th>\n

    		Bases m\u00e0ximes<\/strong><\/p>\n

    –<\/strong><\/p>\n

    Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n

    1<\/td>\nEnginyers i llicenciats. Personal d’alta direcci\u00f3 no incl\u00f2s en l’article 1.3.c) de l’Estatut dels Treballadors.<\/td>\n1.759,50<\/td>\n4.720,50<\/td>\n<\/tr>\n
    2<\/td>\nEnginyers t\u00e8cnics, p\u00e8rits i ajudants titulats.<\/td>\n1.459,20<\/td>\n4.720,50<\/td>\n<\/tr>\n
    3<\/td>\nCaps administratius i de taller.<\/td>\n1.269,30<\/td>\n4.720,50<\/td>\n<\/tr>\n
    4<\/td>\nAjudants no titulats.<\/td>\n1.260,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
    5<\/td>\nOficials administratius.<\/td>\n1.260,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
    6<\/td>\nSubalterns.<\/td>\n1.260,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
    7<\/td>\nAuxiliars administratius.<\/td>\n1.260,00<\/td>\n4.720,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
    Grup de cotitzaci\u00f3<\/strong><\/th>\nCategories professionals<\/strong><\/th>\nBases<\/strong><\/p>\n

    m\u00ednimes<\/strong><\/p>\n

    –<\/strong><\/p>\n

    Euros\/dia<\/strong><\/th>\n

    		Bases m\u00e0ximes<\/strong><\/p>\n

    –<\/strong><\/p>\n

    Euros\/dia<\/strong><\/th>\n<\/tr>\n<\/thead>\n

    8<\/td>\nOficials de primera i segona.<\/td>\n42,00<\/td>\n157,35<\/td>\n<\/tr>\n
    9<\/td>\nOficials de tercera i especialistes.<\/td>\n42,00<\/td>\n157,35<\/td>\n<\/tr>\n
    10<\/td>\nPeons.<\/td>\n42,00<\/td>\n157,35<\/td>\n<\/tr>\n
    11<\/td>\nTreballadors menors de 18 anys, sigui quina sigui la seva categoria professional.<\/td>\n42,00<\/td>\n157,35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Tipus de cotitzaci\u00f3<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
    CONTING\u00c8NCIES<\/strong><\/th>\nEMPRESA<\/th>\nTREBALLADOR<\/th>\nTOTAL<\/th>\n<\/tr>\n<\/thead>\n
    Comunes<\/td>\n28,30<\/strong><\/td>\n4,70<\/strong><\/td>\n23,60<\/strong><\/td>\n<\/tr>\n
    Professionals<\/td>\nA c\u00e0rrec exclusiu de l’empresa<\/strong><\/td>\n———<\/strong><\/td>\nTipus de la tarifa de primes establerta en la disposici\u00f3 addicional quarta de la Llei 42\/2006, de 28 de desembre, de pressupostos generals de l’Estat per a l’any 2007.<\/td>\n<\/tr>\n
    Mecanisme d’equitat intergeneracional<\/strong><\/td>\n0,58<\/td>\n0,12<\/td>\n0,70<\/td>\n<\/tr>\n
    Hores extraordin\u00e0ries motivades per for\u00e7a major<\/strong><\/td>\n12,00<\/td>\n2,00<\/td>\n14,00<\/td>\n<\/tr>\n
    Resta d’hores extraordin\u00e0ries<\/strong><\/td>\n23,60<\/td>\n4,70<\/td>\n28,30<\/td>\n<\/tr>\n
    Desocupaci\u00f3 (per a treballadors eventuals)<\/strong><\/td>\n5,50<\/td>\n1,55<\/td>\n7,05<\/td>\n<\/tr>\n
    Formaci\u00f3 professional<\/strong><\/td>\n0,60<\/td>\n0,10<\/td>\n0,70<\/td>\n<\/tr>\n
    FOGASA<\/strong><\/td>\nA c\u00e0rrec exclusiu de l’empresa<\/td>\n——<\/td>\n0,20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Cotitzaci\u00f3 pels contractes formatius<\/h4>\n
      \n
    • Conting\u00e8ncies comunes<\/strong>:\u00a0 quota \u00fanica mensual de 61,24 euros, dels quals 51,06 euros seran a c\u00e0rrec de l’empresari i 10,18 euros, a c\u00e0rrec del treballador.<\/li>\n
    • Conting\u00e8ncies professionals<\/strong>: quota \u00fanica mensual de 7,03 euros a c\u00e0rrec de l’empresari<\/li>\n
    • Fons de Garantia Salarial<\/strong>: quota mensual de 3,88 euros a c\u00e0rrec de l’empresari<\/li>\n
    • Formaci\u00f3 professional<\/strong>:\u00a0 2,15 euros (1,90 per a l’empresari i 0,25 per al treballador).<\/li>\n
    • Mecanisme d’equitat intergeneracional:<\/strong> s’aplicaran les regles generals sobre la base de cotitzaci\u00f3 per conting\u00e8ncies comunes.<\/li>\n<\/ul>\n

      En el sup\u00f2sit de pr\u00e0ctiques formatives remunerades<\/strong> no s’haur\u00e0 de cotitzar per les conting\u00e8ncies de desocupaci\u00f3, fons de garantia salarial i formaci\u00f3 professional i hi haur\u00e0 una reducci\u00f3 del 95% en la\u00a0 cotitzaci\u00f3 per conting\u00e8ncies comunes.<\/p>\n

      Quan la base mensual superi la m\u00ednima, s’aplicaran altres tipus de cotitzaci\u00f3: 28,30 per conting\u00e8ncies comunes, i el general de conting\u00e8ncies professionals, entre altres.<\/p>\n

      Cotitzaci\u00f3 per les pr\u00e0ctiques formatives no remunerades<\/h4>\n
        \n
      • Conting\u00e8ncies comunes;<\/strong>\u00a0 quota empresarial, per cada dia de pr\u00e0ctiques, de 2,54 euros per conting\u00e8ncies comunes exclosa la prestaci\u00f3 d’incapacitat temporal, amb una quota m\u00e0xima mensual de 57,87 \u20ac. Sobre l’import resultat s’aplicar\u00e0 una reducci\u00f3 del 95%.<\/li>\n
      • Conting\u00e8ncies professionals<\/strong>: quota empresarial per cada dia de pr\u00e0ctiques de 0,31 euros\u00a0 amb una quota m\u00e0xima anual de 7,03 euros.<\/li>\n<\/ul>\n

        Regim especial de persones empleades de la llar<\/strong><\/h3>\n

        Bases de cotitzaci\u00f3<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
        Tram<\/strong><\/th>\nRetribuci\u00f3 mensual<\/strong><\/p>\n

        –<\/strong><\/p>\n

        Euros\/mes<\/strong><\/th>\n

        		Base de cotitzaci\u00f3<\/strong><\/p>\n

        –<\/strong><\/p>\n

        Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n

        1r<\/td>\nFins a<\/td>\n291,00<\/td>\n<\/td>\n<\/td>\n270,00<\/td>\n<\/tr>\n
        2n<\/td>\nDes de<\/td>\n291,01<\/td>\nFins a<\/td>\n451,00<\/td>\n386,00<\/td>\n<\/tr>\n
        3r<\/td>\nDes\u00a0 de<\/td>\n451,01<\/td>\nFins a<\/td>\n613,00<\/td>\n532,00<\/td>\n<\/tr>\n
        4t<\/td>\nDes de<\/td>\n613,01<\/td>\nFins a<\/td>\n775,00<\/td>\n694,00<\/td>\n<\/tr>\n
        5\u00e8<\/td>\nDes de<\/td>\n775,01<\/td>\nFins a<\/td>\n939,00<\/td>\n858,00<\/td>\n<\/tr>\n
        6\u00e8<\/td>\nDes de<\/td>\n939,01<\/td>\nFins a<\/td>\n1.098,00<\/td>\n1.018,00<\/td>\n<\/tr>\n
        7\u00e8<\/td>\nDes de<\/td>\n1.098,01<\/td>\nFins a<\/td>\n1.260,00<\/td>\n1.260,00<\/td>\n<\/tr>\n
        8\u00e8<\/td>\nDes de<\/td>\n1.260,01<\/td>\n<\/td>\n<\/td>\nRetribuci\u00f3 mensual.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Tipus de cotitzaci\u00f3<\/h4>\n
          \n
        • Conting\u00e8ncies comunes<\/strong>:\u00a0 28,30% (23,60% a c\u00e0rrec de l’ocupador, 4,70% a c\u00e0rrec de l’empleat), igual que en l’exercici anterior. Des de l’1 de gener de 2024 \u00e9s aplicable una reducci\u00f3 del 20% en l’aportaci\u00f3 empresarial a la cotitzaci\u00f3 a la Seguretat Social<\/li>\n
        • Conting\u00e8ncies professionals<\/strong>: S’aplicar\u00e0 el tipus de cotitzaci\u00f3 previst en la tarifa de primes aprovada per la disp. addicional 4a de la Llei 42\/2006, de 28 de desembre, sent la quota resultant a c\u00e0rrec exclusiu de l’ocupador.<\/li>\n
        • Mecanisme d’equitat intergeneracional<\/strong>:\u00a0 s’aplicar\u00e0 el tipus del 0,70% sobre la base de cotitzaci\u00f3 per conting\u00e8ncies comunes, del qual el 0,58% ser\u00e0 a c\u00e0rrec de l’ocupador i el 0,12%, a c\u00e0rrec del treballador.<\/li>\n
        • Conting\u00e8ncia de desocupaci\u00f3<\/strong>:\n
            \n
          • Contractaci\u00f3 de durada indefinida, ser\u00e0 el 7,05%, del qual el 5,50% ser\u00e0 a c\u00e0rrec de l’ocupador i l’1,55%, a c\u00e0rrec de l’empleat.<\/li>\n
          • Contractaci\u00f3 de durada determinada, ser\u00e0 el 8,30%, del qual el 6,70% ser\u00e0 a c\u00e0rrec de l’ocupador i el 1,60%, a c\u00e0rrec de l’empleat.<\/span><\/li>\n<\/ul>\n<\/li>\n
          • Fons de Garantia salarial: <\/strong>\u00a00,20%, que ser\u00e0 a c\u00e0rrec exclusiu de l’ocupador.<\/li>\n<\/ul>\n

            Regim especial de treballadors aut\u00f2noms (RETA)<\/strong><\/h3>\n

            Bases de cotitzaci\u00f3<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
            <\/th>\nTrams de rendiments nets 2024<\/strong><\/p>\n

            –<\/strong><\/p>\n

            Euros\/mes<\/strong><\/th>\n

            		Base m\u00ednima<\/strong><\/p>\n

            –<\/strong><\/p>\n

            Euros\/mes<\/strong><\/th>\n

            		Base m\u00e0xima<\/strong><\/p>\n

            –<\/strong><\/p>\n

            Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n

            Taula redu\u00efda<\/strong><\/td>\nTram 1.<\/td>\n\u2264670<\/td>\n735,29<\/td>\n816,98<\/td>\n<\/tr>\n
            Tram 2.<\/td>\n>670 i \u2264900<\/td>\n816,99<\/td>\n900<\/td>\n<\/tr>\n
            Tram 3.<\/td>\n>900 i <1.166,70<\/td>\n872,55<\/td>\n1.166,70<\/td>\n<\/tr>\n
            Taula general<\/strong><\/td>\nTram 1.<\/td>\n\u22651.166,70 i \u22641.300<\/td>\n950,98<\/td>\n1.300<\/td>\n<\/tr>\n
            Tram 2.<\/td>\n>1.300 i \u22641.500<\/td>\n960,78<\/td>\n1.500<\/td>\n<\/tr>\n
            Tram 3.<\/td>\n>1.500 i \u22641.700<\/td>\n960,78<\/td>\n1.700<\/td>\n<\/tr>\n
            Tram 4.<\/td>\n>1.700 i \u22641.850<\/td>\n1.045,75<\/td>\n1.850<\/td>\n<\/tr>\n
            Tram 5.<\/td>\n>1.850 i \u22642.030<\/td>\n1.062,09<\/td>\n2.030<\/td>\n<\/tr>\n
            Tram 6.<\/td>\n>2.030 i \u22642.330<\/td>\n1.078,43<\/td>\n2.330<\/td>\n<\/tr>\n
            Tram 7.<\/td>\n>2.330 i \u22642.760<\/td>\n1.111,11<\/td>\n2.760<\/td>\n<\/tr>\n
            Tram 8.<\/td>\n>2.760 i \u22643.190<\/td>\n1.176,47<\/td>\n3.190<\/td>\n<\/tr>\n
            Tram 9.<\/td>\n>3.190 i \u22643.620<\/td>\n1.241,83<\/td>\n3.620<\/td>\n<\/tr>\n
            Tram 10.<\/td>\n>3.620 i \u22644.050<\/td>\n1.307,19<\/td>\n4.050<\/td>\n<\/tr>\n
            Tramo 11.<\/td>\n>4.050 i \u22646.000<\/td>\n1.454,25<\/td>\n4.720,50<\/td>\n<\/tr>\n
            <\/td>\nTram 12.<\/td>\n>6.000<\/td>\n1.732,03<\/td>\n4.720,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Tipus de cotitzaci\u00f3<\/h4>\n\n\n\n\n\n\n\n
            CONTING\u00c8NCIA<\/th>\nTIPUS DE COTITZACI\u00d3<\/strong><\/th>\n<\/tr>\n<\/thead>\n
            CONTING\u00c8NCIES COMUNES (excepte IT si ja es cobreix en un altre r\u00e8gim)<\/td>\n28,30<\/strong><\/td>\n<\/tr>\n
            CONTING\u00c8NCIES PROFESSIONALS<\/td>\n1,30%<\/strong><\/p>\n

            (IT: 0,66 i IP i MiS: 0,64)<\/strong><\/td>\n<\/tr>\n

            MECANISME D’EQUITAT INTERGENERACIONAL<\/td>\n0,70% sobre la base per conting\u00e8ncies comunes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            A tenir en compte:<\/h4>\n
              \n
            • Aut\u00f2noms que a 31 de desembre de 2023 haguessin sol\u00b7licitat un canvi de la seva base de cotitzaci\u00f3 amb efectes des de l’1 de gener de 2024<\/b>: la base de cotitzaci\u00f3 ser\u00e0 la sol\u00b7licitada sempre que es trobi en algun dels trams de les citades taules i compleixi el que s’estableix en el Reial decret llei 13\/2022, de 26 de juliol (norma que va establir el nou sistema de cotitzaci\u00f3).<\/li>\n
            • Aut\u00f2noms societaris i familiars col\u00b7laboradors<\/strong>: No podran triar una base inferior als 1.000 euros.<\/li>\n
            • Aut\u00f2noms que haguessin cotitzat per base superior<\/strong>:\u00a0Els treballadors aut\u00f2noms que haguessin cotitzat per una base de cotitzaci\u00f3 superior a la que els correspondria per ra\u00f3 dels seus rendiments abans de l’1 de gener de 2023 i no haguessin modificat la seva base durant el 2023, podran mantenir durant l’any 2024 aquesta base de cotitzaci\u00f3, o una d’inferior, encara que els seus rendiments determinin l’aplicaci\u00f3 d’una base de cotitzaci\u00f3 inferior a qualsevol d’elles.<\/li>\n
            • Aut\u00f2noms de determinades activitats de venda ambulant: P<\/strong>odran triar cotitzar per una base equivalent a un 77% de la base m\u00ednima del tram 1 de la taula redu\u00efda.<\/li>\n
            • Pluriactivitat<\/strong>:\u00a0Els treballadors aut\u00f2noms que, per ra\u00f3 d’una feina per compte d’altri desenvolupada simult\u00e0niament, cotitzin en r\u00e8gim de pluriactivitat\u00a0 tindran dret al reintegrament del 50% de l’exc\u00e9s en qu\u00e8 les seves cotitzacions per conting\u00e8ncies comunes superin la quantia de 16.030,82 euros, amb el topall del 50% de les quotes ingressades en aquest r\u00e8gim especial en ra\u00f3 de la seva cotitzaci\u00f3 per les conting\u00e8ncies comunes.<\/li>\n<\/ul>\n

              \"\"<\/p>\n

              Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

              En el BOE del 30 de gener i amb efectes des del dia 1 de gener de 2024, s’ha publicat l’Ordre PJC\/51\/2024, de 29 de gener, per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social per a l’exercici 2024. Fins que no es publiqui al BOE el salari m\u00ednim interprofessional […]<\/p>\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,11],"tags":[2757,2758,2733],"class_list":["post-11898","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-cotitzacio-autonoms-2024","tag-empleats-llar-2024","tag-seguretat-social-2024"],"acf":[],"yoast_head":"\nCotitzaci\u00f3 a la Seguretat Social per a l'exercici 2024 | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/publicada-l-ordre-de-cotitzacio-a-la-seguretat-social-per-a-l-exercici-2024-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotitzaci\u00f3 a la Seguretat Social per a l'exercici 2024 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el BOE del 30 de gener i amb efectes des del dia 1 de gener de 2024, s’ha publicat l’Ordre PJC\/51\/2024, de 29 de gener, per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social per a l’exercici 2024. 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