{"id":7568,"date":"2018-02-13T13:10:07","date_gmt":"2018-02-13T11:10:07","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/cotitzacions-a-la-seguretat-social-pel-2018\/"},"modified":"2018-02-13T13:10:07","modified_gmt":"2018-02-13T11:10:07","slug":"cotitzacions-a-la-seguretat-social-pel-2018","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/cotitzacions-a-la-seguretat-social-pel-2018\/","title":{"rendered":"Cotitzacions a la Seguretat Social pel 2018"},"content":{"rendered":"<p>En el BOE del dia 29 de gener del 2018, s&#8217;ha publicat l&#8217;<a href=\"http:\/\/www.boe.es\/boe\/dias\/2018\/01\/29\/pdfs\/BOE-A-2018-1142.pdf\"><em><span style=\"color: #ff0000;\">Ordre ESS\/55\/2018, de 26 de gener<\/span><\/em><\/a><em>,<\/em> per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social i altres conting\u00e8ncies per a l&#8217;exercici 2018. <span style=\"color: #0000ff;\"><u>Destaquem el seg\u00fcent<\/u><\/span>:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>I.- REGIM GENERAL DE LA SEGURETAT SOCIAL (RGSS)<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong>Bases m\u00ednima i m\u00e0xima de cotitzaci\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Base m\u00ednima<\/span> per a conting\u00e8ncies comuns: 858,60 \u20ac\/mes.<\/li>\n<li><span style=\"color: #0000ff;\">Base m\u00e0xima<\/span> per a conting\u00e8ncies comuns: 3.751,20 \u20ac\/mes<\/li>\n<li><span style=\"color: #0000ff;\">Base m\u00ednima per accidents del treball i malalties professionals<\/span>: Ser\u00e0 l&#8217;import equivalent al salari m\u00ednim interprofessional vigent a cada moment, incrementat pel prorrateig de les pagues extra, sense que pugui ser inferior a 858,60 euros mensuals.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>L\u00edmit de les bases m\u00ednima i m\u00e0xima de cotitzaci\u00f3 en funci\u00f3 de cada grup de categories professionals<\/strong>:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"94\"><span style=\"color: #000000;\"><strong>Grup de cotitzaci\u00f3<\/strong><\/span><\/td>\n<td width=\"296\"><span style=\"color: #000000;\"><strong>Categories professionals<\/strong><\/span><\/td>\n<td width=\"87\"><span style=\"color: #000000;\"><strong>Bases m\u00ednimes<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Euros\/mes<\/strong><\/span><\/td>\n<td width=\"89\"><span style=\"color: #000000;\"><strong>Bases m\u00e0ximes<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Euros\/mes<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>1<\/strong><\/td>\n<td width=\"296\">Enginyers i llicenciats. Personal d&#8217;alta direcci\u00f3 no incl\u00f2s en l&#8217;article 1.3.c) de l&#8217;Estatut dels Treballadors.<\/td>\n<td width=\"87\">1.199,10<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>2<\/strong><\/td>\n<td width=\"296\">Enginyers t\u00e8cnics, p\u00e8rits i ajudants titulats.<\/td>\n<td width=\"87\">994,20<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>3<\/strong><\/td>\n<td width=\"296\">Caps administratius i de taller.<\/td>\n<td width=\"87\">864,90<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>4<\/strong><\/td>\n<td width=\"296\">Ajudants no titulats.<\/td>\n<td width=\"87\">858,60<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>5<\/strong><\/td>\n<td width=\"296\">Oficials administratius.<\/td>\n<td width=\"87\">858,60<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>6<\/strong><\/td>\n<td width=\"296\">Subalterns.<\/td>\n<td width=\"87\">858,60<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<tr>\n<td width=\"94\"><strong>7<\/strong><\/td>\n<td width=\"296\">Auxiliars administratius.<\/td>\n<td width=\"87\">858,60<\/td>\n<td width=\"89\">3.751,20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"106\"><strong>Grup de cotitzaci\u00f3<\/strong><\/td>\n<td width=\"281\"><strong>Categories professionals<\/strong><\/td>\n<td width=\"88\"><strong>Bases m\u00ednimes<\/strong><\/p>\n<p><strong>Euros\/dia<\/strong><\/td>\n<td width=\"91\"><strong>Bases m\u00e0ximes<\/strong><\/p>\n<p><strong>Euros\/dia<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"106\"><strong>8<\/strong><\/td>\n<td width=\"281\">Oficials de primera i segona<\/td>\n<td width=\"88\">28,62<\/td>\n<td width=\"91\">125,04<\/td>\n<\/tr>\n<tr>\n<td width=\"106\"><strong>9<\/strong><\/td>\n<td width=\"281\">Oficials de tercera i especialistes<\/td>\n<td width=\"88\">28,62<\/td>\n<td width=\"91\">125,04<\/td>\n<\/tr>\n<tr>\n<td width=\"106\"><strong>10<\/strong><\/td>\n<td width=\"281\">Peons<\/td>\n<td width=\"88\">28,62<\/td>\n<td width=\"91\">125,04<\/td>\n<\/tr>\n<tr>\n<td width=\"106\"><strong>11<\/strong><\/td>\n<td width=\"281\">Treballadors menors de 18 anys, sigui quina sigui la seva categoria professional.<\/td>\n<td width=\"88\">28,62<\/td>\n<td width=\"91\">125,04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><span style=\"color: #ff0000;\">Tipus de cotitzaci\u00f3:<\/span> <\/strong>\u00a0Es mantenen els tipus de cotitzaci\u00f3 establerts pel 2017:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Per les conting\u00e8ncies comunes:<\/span> el 28,30 per cent, del qual el 23,60 per cent ser\u00e0 a c\u00e0rrec de l&#8217;empresa i el 4,70 per cent a c\u00e0rrec del treballador.<\/li>\n<li><span style=\"color: #0000ff;\">Per les conting\u00e8ncies d&#8217;accidents de treball i malalties professionals<\/span>, s&#8217;aplicaran els tipus de la tarifa de primes establerta i l&#8217;import resultant ser\u00e0 a c\u00e0rrec exclusiu de l&#8217;empresa.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>II.- R\u00c8GIM ESPECIAL DE TREBALLADORS PER COMPTE PROPI\u00a0 (RETA)<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #ff0000;\">Bases m\u00ednima i m\u00e0xima de cotitzaci\u00f3<\/span>: <\/strong><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Base m\u00ednima<\/span>; <strong>918,90 \u20ac\/mes.<\/strong><\/li>\n<li><span style=\"color: #0000ff;\">Base m\u00e0xima<\/span>: <strong>3.751,20 \u20ac\/mes.<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\">Limitacions en funci\u00f3 de les circumst\u00e0ncies personals del treballador aut\u00f2nom<\/span>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\"><span style=\"color: #000000;\"><u>Treballadors aut\u00f2noms que a 01-01-2018 tinguin 47 anys i estiguin cotitzant per una base inferior a 2.023,50 euros mensuals<\/u><\/span>:<\/span> La seva base de cotitzaci\u00f3 estar\u00e0 limitada a un<strong> m\u00e0xim de 2.023,50<\/strong> euros\/mes, <strong>excepte que<\/strong>:\n<ul>\n<li>Exercitin la seva opci\u00f3 en aquest sentit abans del 30-06-2018 amb efectes a partir de l&#8217;1 de juliol.<\/li>\n<li>Que es tracti del c\u00f2njuge supervivent del titular del negoci que, com a conseq\u00fc\u00e8ncia de la seva defunci\u00f3, s\u2019hagi hagut de posar al capdavant del negoci i donar-se d&#8217;alta en aquest r\u00e8gim especial amb 47 anys.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><u>Treballadors aut\u00f2noms que a 01-01-2018 tinguin 48 anys o m\u00e9s<\/u><\/span>: Podran optar per una base de cotitzaci\u00f3 que estigui compresa <strong>entre 992,10 i 2.023,50<\/strong> euros\/mes, <strong>excepte que<\/strong>:\n<ul>\n<li>Es tracti del c\u00f2njuge supervivent del titular del negoci que, com a conseq\u00fc\u00e8ncia de la seva defunci\u00f3, s\u2019hagi hagut de posar al capdavant del negoci i donar-se d&#8217;alta en aquest r\u00e8gim especial amb 45 anys o m\u00e9s, en aquest cas, l&#8217;elecci\u00f3 de bases estar\u00e0 compresa entre les quanties de 919,80 i 2.023,50 euros mensual<span style=\"color: #000000;\">s.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><u>Treballadors aut\u00f2noms que abans dels 50 anys hagin cotitzat en qualsevol r\u00e8gim de la Seguretat Social durant 5 anys o m\u00e9s<\/u>,<\/span> o que amb 48 o 49 anys haguessin exercitat l&#8217;opci\u00f3 de l&#8217;art. 132.Quatre.2 Llei 39\/2010:\n<ul>\n<li>L&#8217;elecci\u00f3 de base estar\u00e0 compresa <strong>entre 919,80 i 2.023,50<\/strong> euros mensuals<\/li>\n<li>Si ja est\u00e8s cotitzant per una base superior podr\u00e0 optar per la base per la que estigui cotitzant incrementada en un 3%.<\/li>\n<\/ul>\n<\/li>\n<li><u><span style=\"color: #000000;\">Treballadors aut\u00f2noms societaris (que treballin per la seva societat)<\/span>: <\/u>Base m\u00ednima de <strong>1.199,10<\/strong> euros\/mes .<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Tipus de cotitzaci\u00f3: e<\/strong><\/span>l <strong>29,80<\/strong> per cent.<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Si l&#8217;interessat est\u00e0 acollit a la protecci\u00f3 per conting\u00e8ncies professionals o per cessament d&#8217;activitat:<\/span> el <strong>29,30<\/strong> per cent.<\/li>\n<li><span style=\"color: #0000ff;\">Si l\u2019interessat t\u00e9 exclosa la protecci\u00f3 per incapacitat temporal<\/span>: el <strong>26,50<\/strong> per cent.<\/li>\n<li><span style=\"color: #0000ff;\">Els treballadors inclosos en aquest r\u00e8gim especial que no tinguin coberta la protecci\u00f3 dispensada a les conting\u00e8ncies derivades d&#8217;accidents de treball i malalties professionals<\/span> efectuaran una cotitzaci\u00f3 addicional equivalent al 0,10 per cent, aplicada sobre la base de cotitzaci\u00f3 escollida.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Devoluci\u00f3 d\u2019ofici en cas de pluriactivitat<\/strong><\/span><strong>: <\/strong>Els treballadors aut\u00f2noms que el 2017 hagin cotitzat en r\u00e8gim de pluriactivitat per una quantia igual o superior a 12.739,08 euros, tenen dret al fet que la Tresoreria General de la Seguretat Social (TGSS) els retorni d&#8217;ofici, abans de l&#8217;1 de maig de 2018, el 50% de l&#8217;exc\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>III.- SISTEMA ESPECIAL DELS EMPLEATS DE LA LLAR<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #ff0000;\">Bases de cotitzaci\u00f3:<\/span> <\/strong>Les bases de cotitzaci\u00f3 per conting\u00e8ncies comunes en aquest sistema especial seran les determinades en l&#8217;escala seg\u00fcent, en funci\u00f3 de la retribuci\u00f3 percebuda pels empleats de la llar per cada relaci\u00f3 laboral:<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"48\"><strong>Tram<\/strong><\/td>\n<td width=\"404\"><strong>Retribuci\u00f3 mensual incrementada amb la proporci\u00f3 de pagues extraordin\u00e0ries<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/td>\n<td width=\"113\"><strong>Base de cotitzaci\u00f3<\/strong><\/p>\n<p><strong>Euros\/mes<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>1r<\/strong><\/td>\n<td width=\"404\">Fins a 196,15<\/td>\n<td width=\"113\">167,74<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>2n<\/strong><\/td>\n<td width=\"404\">Des de 196,16 fins a 306,40<\/td>\n<td width=\"113\">277,51<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>3r<\/strong><\/td>\n<td width=\"404\">Des de 306,41 fins a 416,80<\/td>\n<td width=\"113\">387,29<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>4t<\/strong><\/td>\n<td width=\"404\">Des de 416,81 fins a 527,10<\/td>\n<td width=\"113\">497,08<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>5\u00e8<\/strong><\/td>\n<td width=\"404\">Des de 527,11 fins a 637,40<\/td>\n<td width=\"113\">606,86<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>6\u00e8<\/strong><\/td>\n<td width=\"404\">Des de 637,41 fins a 746,90<\/td>\n<td width=\"113\">716,65<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>7\u00e8<\/strong><\/td>\n<td width=\"404\">Des de 746,91 fins a 858,60<\/td>\n<td width=\"113\">858,60<\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><strong>8\u00e8<\/strong><\/td>\n<td width=\"404\">Des de 858,61<\/td>\n<td width=\"113\">896,94<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #ff0000;\">Tipus de cotitzaci\u00f3:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\"><u>Per conting\u00e8ncies comunes<\/u>:<\/span><strong> 27,40<\/strong> per cent, amb el 22,85 per cent a c\u00e0rrec de l&#8217;ocupador i el 4,55 per cent a c\u00e0rrec de l&#8217;empleat.<\/li>\n<li><span style=\"color: #0000ff;\"><u>Per a conting\u00e8ncies professionals<\/u><\/span>: s&#8217;aplicar\u00e0 el tipus de cotitzaci\u00f3 previst en la tarifa de primes aprovada\u00a0 i la quota resultant ser\u00e0 a c\u00e0rrec exclusiu de l&#8217;ocupador.<\/li>\n<li><span style=\"color: #0000ff;\"><u>Reducci\u00f3: <\/u><\/span>l&#8217;ordre recull la<strong> reducci\u00f3 <\/strong>per als ocupadors del <strong>20%<\/strong> en la cotitzaci\u00f3, que ser\u00e0 de fins al 45% per a fam\u00edlies nombroses.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>IV.- TREBALLADORS DEL REGIM ESPECIAL DEL MAR<\/strong><\/span><\/p>\n<p>En el BOE del dia 29-01-2018 tamb\u00e9 s&#8217;ha publicat l&#8217;<span style=\"color: #ff0000;\"><a href=\"http:\/\/www.boe.es\/boe\/dias\/2018\/01\/29\/pdfs\/BOE-A-2018-1143.pdf\"><em><span style=\"color: #ff0000;\">Ordre ESS\/56\/2018, de 26 de gener<\/span><\/em><\/a><\/span>, per la qual s&#8217;estableixen per a l&#8217;any 2018 les bases de cotitzaci\u00f3 a la Seguretat Social dels treballadors del r\u00e8gim especial del mar inclosos en els grups segon i tercer. Com que la disposici\u00f3 ha estat publicada el 29 de gener per\u00f2 t\u00e9 efectes des de l&#8217;1 de gener del 2018, les difer\u00e8ncies de cotitzaci\u00f3 es podran ingressar, sense rec\u00e0rrec, fins al 31 de mar\u00e7 incl\u00f2s.<\/p>\n<figure id=\"attachment_2198\" aria-describedby=\"caption-attachment-2198\" style=\"width: 300px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_16.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2198\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_16-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><figcaption id=\"caption-attachment-2198\" class=\"wp-caption-text\">Asian worker in production plant drilling at machine on the factory floor<\/figcaption><\/figure>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 426 083, o per correu electr\u00f2nic adre\u00e7at a les nostres assessores: rosaclara@rm-assessors.cat,o, montsepla@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del dia 29 de gener del 2018, s&#8217;ha publicat l&#8217;Ordre ESS\/55\/2018, de 26 de gener, per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social i altres conting\u00e8ncies per a l&#8217;exercici 2018. Destaquem el seg\u00fcent: &nbsp; I.- REGIM GENERAL DE LA SEGURETAT SOCIAL (RGSS) Bases m\u00ednima i m\u00e0xima [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":695,"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 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":[890,891,892],"class_list":["post-7568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-cotitzacio-autonoms-2018","tag-cotitzacio-seguretat-social","tag-seguretat-social-2018"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cotitzacions a la Seguretat Social pel 2018 | 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\/es\/cotitzacions-a-la-seguretat-social-pel-2018\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotitzacions a la Seguretat Social pel 2018 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el BOE del dia 29 de gener del 2018, s&#8217;ha publicat l&#8217;Ordre ESS\/55\/2018, de 26 de gener, per la qual es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social i altres conting\u00e8ncies per a l&#8217;exercici 2018. 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