Upper and Lower Ceilings

Each year, the government establishes upper and lower ceilings for calculating the professional contingencies base. Just as in the case of the common contingencies contributions, social security contributions for professional contingencies are based only on the portion of a payee's salary that is equal to or falls within the upper and lower ceilings. The ceilings are the same for all work groups within a scheme.

Note:

Define the upper and lower ceilings for professional contingencies on the Scheme page.