Contribution Calculation

The final step in the social security process is to determine the actual amount of the contributions either by multiplying the correct percentage by the appropriate funding base accumulator (in the case of regular employees) or by assigning a fixed amount (in the case of trainees and apprentices). The contribution includes these employee and employer contributions:

Entity	Contribution Details
Employee	Common contingencies, professional training, unemployment, structural overtime, nonstructural overtime.
Employer	Common contingencies, professional training, unemployment, Fondo de Garantia Salarial (FOGASA), structural overtime, nonstructural overtime, Incapacidad Temporal (IT) and Invalidez, Muerte y Supervivencia (IMS).