Base Calculation for Trainees

Social security contributions for trainees aren't calculated as a percentage of a funding base, but by means of fixed rates. Therefore, the system doesn't need to define a base to resolve the contributions or deductions of this category of employees. However, it still calculates both the Common Contingencies and Professional Contingencies bases for use in processing social security benefits.

Calculating the Common Contingencies Base

To calculate the common contingencies base for trainees and apprentices, PeopleSoft Global Payroll for Spain calculates 75 percent of the base using:

  • The lower ceiling for full-time employees whose contribution frequency is monthly or daily.

  • The minimum hourly rate for part-time employees.

Note:

The lower ceiling and the minimum hourly rate used in this calculation come from the Work Group page.

Calculating the Professional Contingencies Base

To calculate the professional contingencies base for trainees and apprentices, PeopleSoft Global Payroll for Spain calculates 75 percent of the base using either the lower ceiling (for full-time employees whose contribution frequency is monthly or daily) or the minimum hourly rate (in the case of part-time employees).

Note:

The lower ceiling and the minimum hourly rate used in this calculation come from the Work Group page.

Triggering Calculations for Trainees and Apprentices

To trigger the correct calculation for trainees and apprentices, define the contribution rates to apply on the Contribution page and link the employee to the correct scheme and Social Security contribution ID on the Contract Status/Content page.

PeopleSoft Global Payroll for Spain includes two contribution IDs for training contracts: 005 and 009. Use contribution ID 009 for contracts signed or extended after June 18th 2010 so that the system calculates unemployment benefits for employees with these contracts.

PeopleSoft Global Payroll for Spain also includes a third contribution ID for grant holders (Becarios): 010. The grant holder customers are identified with the contract type: 000.

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