{"id":13356,"date":"2025-02-10T12:11:50","date_gmt":"2025-02-10T11:11:50","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13356"},"modified":"2025-02-10T12:34:40","modified_gmt":"2025-02-10T11:34:40","slug":"la-nova-obligacio-de-cotitzacio-de-solidaritat-en-2025","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/la-nova-obligacio-de-cotitzacio-de-solidaritat-en-2025\/","title":{"rendered":"La nova obligaci\u00f3 de cotitzaci\u00f3 de solidaritat en 2025"},"content":{"rendered":"
Des de l’1 de gener de 2025, els treballadors amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 han d’efectuar una cotitzaci\u00f3 addicional de solidaritat.<\/h5>\n
\n

En aplicaci\u00f3 del Reial decret 322\/2024<\/span>,<\/a><\/em><\/span> de 26 de mar\u00e7, des del passat 1 de gener de 2025, s’ha de cotitzar pels salaris dels treballadors per compte d’altri que superin les bases m\u00e0ximes de cotitzaci\u00f3.<\/p>\n

1. Qui estan obligats a aquesta cotitzaci\u00f3<\/strong><\/h3>\n

Tots els empleats amb retribucions superiors a la base m\u00e0xima de cotitzaci\u00f3 (4.909,50 \u20ac mensuals) estaran subjectes a aquesta cotitzaci\u00f3 addicional, amb independ\u00e8ncia que es trobin exempts de cotitzar per conting\u00e8ncies comunes, com en els casos de jubilaci\u00f3 activa o treballadors amb edat ordin\u00e0ria de jubilaci\u00f3.<\/p>\n

2. Tipus de cotitzaci\u00f3 aplicables<\/strong><\/h3>\n

La cotitzaci\u00f3 addicional de solidaritat es calcular\u00e0 en tres trams:<\/p>\n

    \n
  • 0,92%<\/strong> sobre la retribuci\u00f3 compresa entre la base m\u00e0xima de cotitzaci\u00f3 i el 10% superior a aquesta.<\/li>\n
  • 1%<\/strong> sobre la retribuci\u00f3 compresa entre el 10% i el 50% superior a la base m\u00e0xima.<\/li>\n
  • 1,17%<\/strong> sobre la retribuci\u00f3 que superi el 50% anterior.<\/li>\n<\/ul>\n

    Atenci\u00f3. <\/strong>\u00a0Aquests percentatges augmentaran gradualment fins a 2045<\/strong>, moment en el qual els tipus seran els seg\u00fcents:<\/p>\n

      \n
    • 5,5%<\/strong> per al primer tram.<\/li>\n
    • 6%<\/strong> per al segon tram.<\/li>\n
    • 7%<\/strong> per al tercer tram.<\/li>\n<\/ul>\n

      3. Distribuci\u00f3 de la cotitzaci\u00f3<\/strong><\/h3>\n

      El repartiment entre empresa i treballador seguir\u00e0 la mateixa proporci\u00f3 que la cotitzaci\u00f3 per conting\u00e8ncies comunes:<\/p>\n

        \n
      • 83,39%<\/strong> a c\u00e0rrec de l’ocupador<\/li>\n
      • 16,61%<\/strong> a c\u00e0rrec del treballador<\/li>\n<\/ul>\n

        4. Normes d’aplicaci\u00f3 i control<\/strong><\/h3>\n
          \n
        1. Comunicaci\u00f3 de dades<\/strong>: les empreses han d’informar la Tresoreria General de la Seguretat Social (TGSS) dels treballadors afectats, detallant el per\u00edode, la base de cotitzaci\u00f3 i les retribucions subjectes a la cotitzaci\u00f3 addicional.<\/li>\n<\/ol>\n
            \n
          1. Liquidaci\u00f3<\/strong>: l’ingr\u00e9s d’aquesta cotitzaci\u00f3 s’ha de fer en el mes seg\u00fcent a l’abonament de les retribucions corresponents.<\/li>\n<\/ol>\n
              \n
            1. Control i inspecci\u00f3<\/strong>: la Inspecci\u00f3 de Treball i Seguretat Social vigilar\u00e0 el compliment d’aquesta obligaci\u00f3, mentre que la TGSS podr\u00e0 fer comprovacions i ajustos sobre les cotitzacions ingressades.<\/li>\n<\/ol>\n

              5. Consideracions addicionals<\/strong><\/h3>\n
                \n
              • No aplicable a bonificacions<\/strong>: la cotitzaci\u00f3 de solidaritat no pot ser objecte de reduccions, bonificacions o exempcions.<\/li>\n<\/ul>\n
                  \n
                • C\u00e0lcul en cas de pluriocupaci\u00f3<\/strong>: la cotitzaci\u00f3 s’efectuar\u00e0 quan la suma de les bases de cotitzaci\u00f3 en totes les ocupacions superi la base m\u00e0xima establerta.<\/li>\n<\/ul>\n
                    \n
                  • C\u00e0lcul proporcional<\/strong>: en mesos incomplets de treball, la base m\u00e0xima es prorratejar\u00e0 segons els dies treballats.<\/li>\n<\/ul>\n

                    La nova cotitzaci\u00f3 de solidaritat suposa un cost addicional per a treballadors i empreses amb retribucions superiors a la base m\u00e0xima. Donat el seu impacte en l’estructura de costos laborals, \u00e9s recomanable revisar la seva aplicaci\u00f3 i planificaci\u00f3 financera amb antelaci\u00f3.<\/em><\/p>\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":"

                    Des de l’1 de gener de 2025, els treballadors amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 han d’efectuar una cotitzaci\u00f3 addicional de solidaritat. En aplicaci\u00f3 del Reial decret 322\/2024, de 26 de mar\u00e7, des del passat 1 de gener de 2025, s’ha de cotitzar pels salaris dels treballadors per compte d’altri que […]<\/p>\n","protected":false},"author":18,"featured_media":13353,"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":[3007,3005,3006],"class_list":["post-13356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-cotitzacio-addicional-2025","tag-cotitzacio-solidaritat-2025","tag-seguretat-social-solidaritat"],"acf":[],"yoast_head":"\nLa nova obligaci\u00f3 de cotitzaci\u00f3 de solidaritat en 2025 | 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\/la-nova-obligacio-de-cotitzacio-de-solidaritat-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La nova obligaci\u00f3 de cotitzaci\u00f3 de solidaritat en 2025 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Des de l’1 de gener de 2025, els treballadors amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 han d’efectuar una cotitzaci\u00f3 addicional de solidaritat. 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