What are the contribution national insurance rates for 2024 in Spain?
Your company is in the construction business, but you also have employees who perform administrative tasks, guard construction sites or do cleaning work. Remember to quote at different contribution national insurance rates.
Accident quote
When paying contributions for occupational accidents and diseases, your company must apply the contribution rate that corresponds to its main activity.
For this purpose, there is a table in the law with the different contribution rates depending on the occupation or business activity.
The more dangerous the activity, the higher the contribution rate.
For example:
- If your company is engaged in construction, the contribution rate applicable to your workers will be 6.70%.
- On the other hand, for a company engaged in real estate development, the rate applicable to its workers will be 1.65%.
- To calculate the cost, you must add to the common contribution rate for all companies (which in 2023 was 30.40%) the contribution rate for accidents (which in the first case is 6.70% and in the second case 1.65%).
Contributions in practice
For example, for an employee whose base is 1,800 euros, the monthly cost of his contribution will be 667.80 euros if he is engaged in construction (1,800 × 37.10%), or 576.90 euros if he is engaged in real estate development (1,800 × 32.05%).
Specific types of occupancy
Contributions assessed by law
However, even if you are not in the construction industry, certain jobs that involve additional hazards are assigned higher contribution rates for occupational accidents and diseases.
The law stipulates the contribution rate applicable to workers depending on the occupation in question.
Apply different contribution rates
See what they are:
| Code | Occupation | Type of quotation |
| A | Personnel in exclusive office work | 1,50% |
| B | Trade representatives | 2% |
| C | Personnel performing construction work | 6,70% |
| D | Drivers of vehicles transporting goods with a load of more than 3.5 Tm. | 6,70% |
| E | Cleaning personnel | 3,60% |
| F | Security guards, guards and security personnel | 3,60% |
If you have an employee whose occupation corresponds to one of those listed in the law (office personnel, cleaning personnel, security personnel, etc.), the contribution rate applicable to that employee will be that provided for in the law for the occupation in question.
Review your contribution
Some companies do not take the above into account and are misquoting.
For example:
If in your construction company you are not applying the reduced rate of 1.50% to your administrative staff, you will be paying a higher contribution than you should. Thus, for a person with a contribution base of 2,000 euros, you will be paying 104 euros more each month (2,000 × 37.10% – 2,000 × 31.90%).
If a company is engaged in real estate development and has cleaning personnel who clean the apartments, it must apply the rate of 3.60%, and not the rate of 1.65% corresponding to the activity. Otherwise, it will be underpaying contributions and the tax authorities will be able to claim the contributions not made in the last four years with a surcharge of 20%.
Modify the contribution rates of the workers for whom you are not contributing correctly.
Do this through the RED System, filling in the box corresponding to the occupation code.
If you have been overpaying contributions, file a request for a refund of undue income with the Treasury.
