Maternity Leave & Payroll Calculation: Spanish Social Security Benefits

Maternity Leave Case: Official Category Worker (Cluster 8)

A worker in the official category (cluster 8) is pregnant. Her suspension period begins on October 13th due to the inability to continue in her position or a similar one because of risk during the contribution base for pregnancy. The professional contingencies during April (without overtime) were 1,680. Last year, 970 hours of overtime were recorded.

We need to calculate the financial benefits the worker is entitled to receive during October. The following information outlines the benefits paid and worker contributions to Social Security (SS):

• Daily wage: Pregnant worker
• Lower-risk pregnancy: May 13th - payroll month of May
• Base for professional contingencies: April - 1680 (without overtime)
• Overtime last year: 970 hours

Regulatory Daily Base

Data Date Errors

May 13th Case: 56.85 x 100% x 19 days (from May 13th to 31st) = 1080.15 (Direct payment to INSS)

October 13th Case: 56.85 x 100% x 19 days (from October 13th to 31st) = 1080.15 (Direct payment to INSS)

Permit Case: Technical Engineer (SS Group 2)

A permanent contract worker belonging to SS group 2, categorized as a technical engineer, obtained a 10-day unpaid permit in September. They remain registered with Social Security. Their monthly earnings are as follows:

• Base Pay: 1200
• Antiquity Bonus: 100
• Activity Bonus: 140
• Entitled to 2 extra pays of 1300 each

Company: Makinas Manufacturing and NCEA Informaticos Equipos. Retention type: 11%. Contract type: Permanent - Group 2 (monthly salary).

Scenario: September payslip (10 days permit, 20 days worked).

Contribution Base Calculation

Common Contingencies (Contg. Comunes):

• Base salary: 1200 / 30 x 20 = 800
• Antiquity bonus: 100 / 30 x 20 = 66.67
• Activity bonus: 140 / 30 x 20 = 93.33
• Subtotal: 960
• Proportional extra pay: (1300 x 2) / 360 = 7.22 x 20 = 144.40

Total (20 days worked): 1104.40
Permit (10 days): 281.10
Total Common Contingencies Base (B. Contg. Comunes): 1385.50

Permit days calculated using the minimum base for group 2: 843.30 / 30 x 10 = 281.10

Professional Contingencies (Contg. Profesionales):

For 10 days of leave, the contribution is quoted using the lowest limit.

728.10 / 30 x 10 = 242.70 (10 days leave)
1104.40 (20 days worked)
Total Professional Contingencies Base (B. Contg. Profesionales): 1347.10

FOGASA, Unemployment, and Vocational Training (FP):

Base: 1347.10

Fee Calculation

Common Contingencies:

• Worker: 1385.50 x 4.70% = 65.12
• Employer: 1385.50 x 23.60% = 326.98

Professional Contingencies:

• Temporary Disability (IT): 1347.10 x 2.5% = 33.68
• Healthcare (IMS): 1347.10 x 1.65% = 22.23

FOGASA (Wage Guarantee Fund):

• Employer: 1347.10 x 0.2% = 2.69

Unemployment:

• Worker: 1347.10 x 1.55% = 20.88
• Employer: 1347.10 x 5.50% = 74.09

Vocational Training (FP):

• Worker: 1347.10 x 0.10%
• Employer: 1347.10 x 0.65%