{"id":7115,"date":"2023-02-03T13:25:22","date_gmt":"2023-02-03T12:25:22","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/normes-de-cotitzacio-a-la-seguretat-social-per-a-l-any-2023\/"},"modified":"2023-04-24T10:27:06","modified_gmt":"2023-04-24T08:27:06","slug":"normes-de-cotitzacio-a-la-seguretat-social-per-a-l-any-2023","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/normes-de-cotitzacio-a-la-seguretat-social-per-a-l-any-2023\/","title":{"rendered":"Normes de cotitzaci\u00f3 a la Seguretat Social per a l&#8217;any 2023"},"content":{"rendered":"<h5>Entres les noves normes de cotitzaci\u00f3 a la Seguretat Social per el 2023 destaquem\u00a0la introducci\u00f3 del mecanisme d&#8217;equitat intergeneracional, aix\u00ed com els nous trams de cotitzaci\u00f3 per a treballadors aut\u00f2noms i les novetats que afecten les empleades de llar; a m\u00e9s, s&#8217;estipula una cotitzaci\u00f3 addicional de 27,53 euros, a c\u00e0rrec de l&#8217;empresari, per als contractes de durada determinada inferior a trenta dies, amb algunes excepcions.<\/h5>\n<hr \/>\n<p>Publicada en el BOE\u00a0l&#8217;<em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2023\/01\/31\/pdfs\/BOE-A-2023-2472.pdf\"><span style=\"color: #cd0f0f;\">Ordre PCM\/74\/2023<\/span><\/a><\/em>, de 30 de gener amb la normativa de cotitzaci\u00f3 a la Seguretat Social per l\u2019exercici 2023. Introdueix el \u00abmecanisme d&#8217;equitat intergeneracional\u00bb que consisteix en una cotitzaci\u00f3 addicional per tal de garantir el finan\u00e7ament de les pensions. Aquesta mesura vol preparar-se per les jubilacions que es produiran entre 2030 i 2040, quan es jubilar\u00e0 la majoria de les persones de la generaci\u00f3 \u00abbaby boom\u00bb i consisteix en un rec\u00e0rrec del 0,6% que s&#8217;aplicar\u00e0 sobre la base de cotitzaci\u00f3 a la Seguretat Social per a conting\u00e8ncies comuns sempre que hi hagi obligaci\u00f3 de cotitzar per jubilaci\u00f3.<\/p>\n<p>Destaquem el seg\u00fcent:<\/p>\n<h3><strong>R\u00c8GIM GENERAL DE LA SEGURETAT SOCIAL<br \/>\n<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<h4>Bases m\u00e0xima i m\u00ednima de cotitzaci\u00f3:<\/h4>\n<ul>\n<li><strong>Base m\u00e0xima<\/strong>: 4.139,40 euros\/mes<\/li>\n<li><strong>Base m\u00ednima<\/strong>: 1.166,70 euros\/mes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4>Tipus de cotitzaci\u00f3:<\/h4>\n<table>\n<thead>\n<tr>\n<th><strong>CONTING\u00c8NCIA<\/strong><\/th>\n<th>EMPRESA<\/th>\n<th>TREBALLADOR<\/th>\n<th>TOTAL<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>Conting\u00e8ncies comunes<\/strong><\/td>\n<td>23,60<\/td>\n<td>4,70<\/td>\n<td>28,30<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Mecanisme d&#8217;equitat intergeneracional<\/strong><\/td>\n<td>0,50<\/td>\n<td>0,10<\/td>\n<td>0,60<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Hores extraordin\u00e0ries (for\u00e7a major)<br \/>\n<\/strong><\/td>\n<td>12,00<\/td>\n<td>2,00<\/td>\n<td>14,00<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Resta d&#8217;hores extraordin\u00e0ries<\/strong><\/td>\n<td>23,60<\/td>\n<td>4,70<\/td>\n<td>28,30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Accidents de treball i malalties professionals:<\/strong>\u00a0 S&#8217;aplicar\u00e0 la tarifa vigent sense canvis.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Sup\u00f2sits especials de cotitzaci\u00f3:<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p><strong>Cotitzaci\u00f3 per a incapacitat temporal per a conting\u00e8ncies comuns a partir de l&#8217;edat de jubilaci\u00f3: <\/strong>1,55%: 1,30% a c\u00e0rrec de l&#8217;empresa i 0,25% a c\u00e0rrec del treballador. Aquests tipus redu\u00efts afecten a:<\/p>\n<ul>\n<li>Treballadors amb seixanta-cinc anys, i trenta-set anys i nou mesos o m\u00e9s de cotitzaci\u00f3.<\/li>\n<li>Treballadors amb seixanta-sis anys i dos mesos, amb menys trenta-set anys i sis mesos de cotitzaci\u00f3.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>C<\/strong><strong>ontractes temporals de durada determinada inferior a trenta dies: <\/strong>Cotitzaci\u00f3 addicional de 27,53 euros a c\u00e0rrec de l&#8217;empresari, a la finalitzaci\u00f3 del contracte.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>REGIM ESPECIAL D&#8217;EMPLEATS DE LA LLAR<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<h4>Bases de cotitzaci\u00f3:<\/h4>\n<table>\n<thead>\n<tr>\n<th><strong>Tram<\/strong><\/th>\n<th colspan=\"4\"><strong>Retribuci\u00f3 mensual<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/th>\n<th><strong>Base de cotitzaci\u00f3<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>1r<\/strong><\/td>\n<td>Fins a<\/td>\n<td>269,00<\/td>\n<td><\/td>\n<td><\/td>\n<td>250,00<\/td>\n<\/tr>\n<tr>\n<td><strong>2n<\/strong><\/td>\n<td>Des de<\/td>\n<td>269,01<\/td>\n<td>fins a<\/td>\n<td>418,00<\/td>\n<td>357,00<\/td>\n<\/tr>\n<tr>\n<td><strong>3r<\/strong><\/td>\n<td>Des de<\/td>\n<td>418,01<\/td>\n<td>fins a<\/td>\n<td>568,00<\/td>\n<td>493,00<\/td>\n<\/tr>\n<tr>\n<td><strong>4t<\/strong><\/td>\n<td>Des de<\/td>\n<td>568,01<\/td>\n<td>fins a<\/td>\n<td>718,00<\/td>\n<td>643,00<\/td>\n<\/tr>\n<tr>\n<td><strong>5\u00e8<\/strong><\/td>\n<td>Des de<\/td>\n<td>718,01<\/td>\n<td>fins a<\/td>\n<td>869,00<\/td>\n<td>794,00<\/td>\n<\/tr>\n<tr>\n<td><strong>6\u00e8<\/strong><\/td>\n<td>Des de<\/td>\n<td>869,01<\/td>\n<td>fins a<\/td>\n<td>1.017,00<\/td>\n<td>943,00<\/td>\n<\/tr>\n<tr>\n<td><strong>7\u00e8<\/strong><\/td>\n<td>Des de<\/td>\n<td>1.017,01<\/td>\n<td>fins a<\/td>\n<td>1.166,70<\/td>\n<td>1.166,70<\/td>\n<\/tr>\n<tr>\n<td><strong>8\u00e8<\/strong><\/td>\n<td>Des de<\/td>\n<td>1,166,71<\/td>\n<td><\/td>\n<td><\/td>\n<td>Coincident amb la retribuci\u00f3 mensual<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<h4>Tipus de cotitzaci\u00f3:<\/h4>\n<p><strong>Conting\u00e8ncies comunes<\/strong>: 28,30% (23,60% a c\u00e0rrec de l&#8217;ocupador, 4,70% a c\u00e0rrec de l&#8217;empleat), igual que en l&#8217;exercici anterior.<\/p>\n<p><strong>Conting\u00e8ncies professionals;<\/strong> s&#8217;aplicar\u00e0 el tipus de cotitzaci\u00f3 previst en la tarifa de primes aprovada per la disposici\u00f3 addicional 4a de la Llei 42\/2006, de 28 de desembre, i la quota resultant anir\u00e0 a c\u00e0rrec exclusiu de l&#8217;ocupador.<\/p>\n<p><strong>Reducci\u00f3<\/strong>: Des de l&#8217;1 de gener de 2023 \u00e9s aplicable una reducci\u00f3 del 20% en l&#8217;aportaci\u00f3 empresarial a la cotitzaci\u00f3 a la Seguretat Social per conting\u00e8ncies comunes en aquest sistema especial.<\/p>\n<p><strong>Mecanisme d&#8217;equitat intergeneracional<\/strong>: 0,6% (0,5%\u00a0 a c\u00e0rrec de l&#8217;ocupador i 0&#8217;1% a c\u00e0rrec de l&#8217;empleat)<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>TREBALLADORS PER COMPTE PROPI O AUT\u00d2NOMS (RETA)<br \/>\n<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<h4>Bases de cotitzaci\u00f3:<\/h4>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th colspan=\"2\"><strong>Trams rendiments nets 2023<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/th>\n<th><strong>Base m\u00ednima<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/th>\n<th><strong>Base m\u00e0xima<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\">Taula redu\u00efda<\/td>\n<td>Tram 1<\/td>\n<td><strong>&lt;= 670<\/strong><\/td>\n<td>751,63<\/td>\n<td>849,66<\/td>\n<\/tr>\n<tr>\n<td>Tram 2<\/td>\n<td><strong>&gt; 670 i &lt;= 900<\/strong><\/td>\n<td>849,67<\/td>\n<td>900<\/td>\n<\/tr>\n<tr>\n<td>Tram 3<\/td>\n<td><strong>&gt; 900 i &lt; 1.166,70<\/strong><\/td>\n<td>898,69<\/td>\n<td>1.166,70<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"12\">Taula general<\/td>\n<td>Tram 1<\/td>\n<td><strong>&gt;= 1.166,70 i &lt;= 1.300<\/strong><\/td>\n<td>950,98<\/td>\n<td>1.300<\/td>\n<\/tr>\n<tr>\n<td>Tram 2<\/td>\n<td><strong>&gt; 1.300 i &lt;=1.500<\/strong><\/td>\n<td>960,78<\/td>\n<td>1.500<\/td>\n<\/tr>\n<tr>\n<td>Tram 3<\/td>\n<td><strong>&gt; 1.500 i &lt;=1.700<\/strong><\/td>\n<td>960,78<\/td>\n<td>1.700<\/td>\n<\/tr>\n<tr>\n<td>Tram 4<\/td>\n<td><strong>&gt; 1.700 i &lt;=1.850<\/strong><\/td>\n<td>1.013,07<\/td>\n<td>1.850<\/td>\n<\/tr>\n<tr>\n<td>Tram 5<\/td>\n<td><strong>&gt; 1.850 i &lt;=2.030<\/strong><\/td>\n<td>1.029,41<\/td>\n<td>2.030<\/td>\n<\/tr>\n<tr>\n<td>Tram 6<\/td>\n<td><strong>&gt; 2.030 i &lt;=2.330<\/strong><\/td>\n<td>1.045,75<\/td>\n<td>2.330<\/td>\n<\/tr>\n<tr>\n<td>Tram 7<\/td>\n<td><strong>&gt; 2.330 i &lt;=2.760<\/strong><\/td>\n<td>1.078,43<\/td>\n<td>2.760<\/td>\n<\/tr>\n<tr>\n<td>Tram 8<\/td>\n<td><strong>&gt; 2.760 i &lt;=3.190<\/strong><\/td>\n<td>1.143,79<\/td>\n<td>3.190<\/td>\n<\/tr>\n<tr>\n<td>Tram 9<\/td>\n<td><strong>&gt; 3.190 i &lt;=3.620<\/strong><\/td>\n<td>1.209,15<\/td>\n<td>3.620<\/td>\n<\/tr>\n<tr>\n<td>Tram 10<\/td>\n<td><strong>&gt; 3.620 i &lt;= 4.050<\/strong><\/td>\n<td>1.274,51<\/td>\n<td>4.050<\/td>\n<\/tr>\n<tr>\n<td>Tram 11<\/td>\n<td><strong>&gt; 4.050 i &lt;=6.000<\/strong><\/td>\n<td>1.372,55<\/td>\n<td>4.495,50<\/td>\n<\/tr>\n<tr>\n<td>Tram 12<\/td>\n<td><strong>&gt; 6.000<\/strong><\/td>\n<td>1.633,99<\/td>\n<td>4.495,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<h4>Tipus de cotitzaci\u00f3:<\/h4>\n<table style=\"height: 236px;\" width=\"815\">\n<thead>\n<tr>\n<th>CONTING\u00c8NCIA<\/th>\n<th><strong>TIPUS DE COTITZACI\u00d3<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">CONTING\u00c8NCIES COMUNES (excepte per incapacitat temporal -IT- si ja es cobreix en un altre r\u00e8gim)<\/td>\n<td><strong>28,30%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">CONTING\u00c8NCIES PROFESSIONALS<\/td>\n<td><strong>1,30%<\/strong><\/p>\n<p><strong>(Incapacitat temporal:0,66 i Incapacitat permanent, mort i superviv\u00e8ncia 0,64)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">MECANISME D&#8217;EQUITAT INTERGENERACIONAL<\/td>\n<td><strong>0,6% sobre la base per conting\u00e8ncies comunes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>INCAPACITAT TEMPORAL\u00a0\u00a0\u00a0\u00a0\u00a0<strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0\u00a0 1,56%,<\/strong><\/p>\n<h4><\/h4>\n<h4>Normes especials de cotitzaci\u00f3:<\/h4>\n<ul>\n<li><strong>No declarants per IRPF<\/strong>: Familiars de l&#8217;aut\u00f2nom, treballadors per compte propi agraris, directius i gerents en societats de capital i aut\u00f2noms que no hagin presentat declaraci\u00f3 per IRPF: no podran triar una base de cotitzaci\u00f3 mensual inferior a 1.000 euros durant 2023.<\/li>\n<li><strong>Cotitzants per bases superiors<\/strong>: Aut\u00f2noms que a 31 de desembre de 2022 cotitzessin per una base de cotitzaci\u00f3 superior a la que els correspondria per ra\u00f3 dels seus rendiments: podran mantenir durant l&#8217;any 2023 aquesta base de cotitzaci\u00f3, o una d&#8217;inferior, encara que els seus rendiments determinin l&#8217;aplicaci\u00f3 d&#8217;una base de cotitzaci\u00f3 inferior a qualsevol d&#8217;elles.<\/li>\n<li><strong>Venda ambulant<\/strong>:\n<ul>\n<li>Aut\u00f2noms dedicats a la venda ambulant: podran triar cotitzar per una base equivalent a un 77% de la base m\u00ednima del tram 1 de la taula redu\u00efda.<\/li>\n<li>Socis treballadors de cooperatives de treball associat dedicats a la venda ambulant: tindran dret a una reducci\u00f3 del 50% de la quota a ingressar.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Pluriactivitat: <\/strong>Dret al reintegrament del 50% de l&#8217;exc\u00e9s en qu\u00e8 les seves cotitzacions per conting\u00e8ncies comunes superin la quantia de 15.266,72 euros, amb el topall del 50% de les quotes ingressades en aquest r\u00e8gim especial per ra\u00f3 de la seva cotitzaci\u00f3 per les conting\u00e8ncies comunes.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>CONTRACTES FORMATIUS<\/strong><\/h3>\n<p>Ens referim als\u00a0 <strong>contractes per a la formaci\u00f3 i l&#8217;aprenentatge<\/strong> encara en vigor i als <strong>contractes per a la formaci\u00f3 en alternan\u00e7a<\/strong>,.<\/p>\n<p>A) Quan la base per conting\u00e8ncies comunes no superi la base m\u00ednima mensual de cotitzaci\u00f3 s&#8217;aplicar\u00e0 una quota \u00fanica mensual per cada conting\u00e8ncia, del seg\u00fcent import:<\/p>\n<ul>\n<li><strong>Conting\u00e8ncies comuns<\/strong>: \u00a056,71 euros, dels quals 47,28 euros seran a c\u00e0rrec de l&#8217;empresari i 9,43 euros, a c\u00e0rrec del treballador.<\/li>\n<li><strong>Conting\u00e8ncies professionals<\/strong>:\u00a0 6,51 euros a c\u00e0rrec de l&#8217;empresari.<\/li>\n<li><strong>Fons de garantia salarial<\/strong>: 3,59 euros a c\u00e0rrec de l&#8217;empresari<\/li>\n<li><strong>Formaci\u00f3 professional<\/strong>: 1,99 euros (1,76 per a l&#8217;empresari i 0,23 per al treballador).<\/li>\n<\/ul>\n<p>B) Quan la base mensual superi la m\u00ednima, s&#8217;aplicaran els seg\u00fcents tipus de cotitzaci\u00f3:<\/p>\n<ul>\n<li><strong>Conting\u00e8ncies comuns<\/strong>: 28,30%<\/li>\n<li><strong>Conting\u00e8ncies professionals i altres<\/strong>: S&#8217;aplicar\u00e0 els tipus generals.<\/li>\n<li><strong>Mecanisme d&#8217;equitat intergeneraciona<\/strong>l: 0,6%<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/assegurances7_35663622.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-741\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/assegurances7_35663622.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/assegurances7_35663622.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/assegurances7_35663622-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><em><span style=\"color: #0000ff;\">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<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entres les noves normes de cotitzaci\u00f3 a la Seguretat Social per el 2023 destaquem\u00a0la introducci\u00f3 del mecanisme d&#8217;equitat intergeneracional, aix\u00ed com els nous trams de cotitzaci\u00f3 per a treballadors aut\u00f2noms i les novetats que afecten les empleades de llar; a m\u00e9s, s&#8217;estipula una cotitzaci\u00f3 addicional de 27,53 euros, a c\u00e0rrec de l&#8217;empresari, per als contractes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":735,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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