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En los contratos de carácter temporal cuya duración efectiva sea inferior a siete días, la cuota
empresarial a la Seguridad Social por contingencias comunes se incrementará en un 36 por
100.
Dicho incremento no será de aplicación a los contratos de INTERINIDAD. Tampoco a los
contratos de FORMACION por tratarse de cuotas fijas.
Las Empresas de Trabajo Temporal están afectadas por este incremento en las contrataciones
inferiores a 7 días. Debe tenerse en cuenta, para la aplicación del incremento, la duración del
contrato con trabajo efectivo entre el trabajador y la empresa de trabajo temporal con
independencia de las cesiones de trabajadores efectuadas a empresas usuarias
La cuota total empresarial por Contingencias Comunes en el R.General en los contratos
temporales de corta duración será pues del 32,09%. [23,60+(23,60x36%)]
Los días a tener en cuenta en los contratos a Tiempo Parcial, a estos efectos, serán naturales
independientemente de las horas trabajadas.
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La remuneración que obtengan los trabajadores por el concepto de horas extraordinarias, con
independencia de su cotización a efectos de accidentes de trabajo y enfermedades
profesionales, estará sujeta a una cotización adicional por parte de empresarios y trabajadores,
con arreglo a los tipos que se establezcan en la correspondiente Ley de Presupuestos
Generales del Estado, destinada a incrementar los recursos generales del sistema de la
Seguridad Social.
Dicha cotización adicional por horas extraordinarias se efectuará de acuerdo con lo establecido
en el artículo 5 de la Orden de Cotización aplicando los siguientes tipos:
Horas extraordinarias motivadas por fuerza mayor: el 14,00 por ciento (12,00 por 100 a cargo
de la empresa y 2,00 por 100 a cargo del trabajador).
Horas extraordinarias no comprendidas en el párrafo anterior: el 28,30 por ciento (23.60 por
100 a cargo de la empresa y 4,70 por 100 a cargo del trabajador).
De acuerdo con el artículo 120.2 de la Ley General de la Seguridad Social, la cotización
adicional por horas extraordinarias no es computable a efectos de determinar la base
reguladora de las prestaciones.
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B) No haber sido excluidos del acceso a los beneficios derivados de la aplicación de los programas de empleo por la comisión de infracciones muy graves no prescritas.
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mediante un contrato indefinido, o en los últimos 6 meses mediante un contrato de duración determinada o temporal, formativo, de relevo o de sustitución por jubilación. En el caso de discapacitados únicamente se aplica la
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colectivos. No se aplica esta exclusión en el caso de discapacitados procedentes de Centros Especiales de Empleo.
A) Hallarse al corriente en el cumplimiento de sus obligaciones tributarias y de Seguridad Social tanto en la fecha de alta de los trabajadores como durante la aplicación de las bonificaciones.
B) No haber sido excluidos del acceso a los beneficios derivados de la aplicación de los programas de empleo por la comisión de infracciones muy graves no prescritas.
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1) Relaciones Laborales de Carácter Especial.
2) Contrataciones que afecten al cónyuge, ascendientes, descendientes y demás parientes por consanguinidad o afinidad, hasta 2º grado inclusive, del empresario o de quienes tengan el control empresarial, ostenten cargos de
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F) El empresario deberá mantener en el empleo a los trabajadores afectados durante al menos un año con posterioridad a la finalización de la suspensión o reducción. En caso de incumplimiento, deberá reintegrar las
bonificaciones aplicadas respecto de dichos trabajadores.
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(vii) Estas bonificaciones serán de aplicación para Expedientes de Regulación de Empleo presentados desde el 01/01/2012 hasta el 31/12/2013.
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6) Empleados que destinen únicamente parte de su jornada laboral a la realización de actividades de investigación, de desarrollo o de innovación tecnológica.
7) Trabajadores de empresas que llevan a cabo proyectos de investigación, de desarrollo o de innovación tecnológica, cuya labor consista en actividades distintas a las señaladas en el artículo 2 del RD 78/2007, como son las de
administración, gestión de recursos, marketing, servicios generales y dirección, entre otras.
8) Empleados contratados por la Administración General del Estado y los Organismos regulados en el título III y en las disposiciones adicionales 9ª y 10ª de la Ley 6/1997, de Organización y Funcionamiento de la Administración
General del Estado, las Administraciones autonómicas o las corporaciones locales y sus organismos públicos, así como por otros entes públicos exentos del Impuesto sobre Sociedades.
9) Personal contratado por empresas u organismos cuya contratación para actividades de investigación y desarrollo e innovación tecnológica esté explícitamente subvencionada o financiada con fondos públicos, siempre que
dicha financiación incluya también las cuotas empresariales a la Seguridad Social.
A) Hallarse al corriente en el cumplimiento de sus obligaciones tributarias y de Seguridad Social tanto en la fecha de alta de los trabajadores como durante la aplicación de las bonificaciones.
B) No haber sido excluidos del acceso a los beneficios derivados de la aplicación de los programas de empleo por la comisión de infracciones muy graves no prescritas.
(vi) Incentivos compatibles con ayudas con la misma finalidad, incluidas las del Programa de Fomento de Empleo, sin que puedan superar el 100% de la aportación empresarial a la Seguridad Social.
(x) El beneficiario del incentivo es el Organismo Autónomo de Trabajo y Prestaciones Penitenciarias u órgano autonómico equivalente.
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5) Empresas que extingan por despido improcedente o colectivo contratos bonificados quedan excluidas por un periodo de 12 meses de estas bonificaciones.
A) Hallarse al corriente en el cumplimiento de sus obligaciones tributarias y de Seguridad Social tanto en la fecha de alta de los trabajadores como durante la aplicación de las bonificaciones.
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que en ningún caso pueda superar el 100 por 100 de la cuantía prevista.
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ejerzan una actividad profesional por cuenta ajena o propia fuera del hogar o estén incapacitados para trabajar. Cuando la familia numerosa ostente la categoría de especial, para la aplicación de este beneficio no será
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que tenga reconocida oficialmente la condición de familia numerosa.
(xiii) La obligación de cotizar debe haberse iniciado a partir del 01-01-2012, fecha de inicio de la integración del Régimen Especial de Empleados de Hogar en el Régimen General de la Seguridad Social.
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Desempleo
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Formación profesional
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10,73 €
89,08 €
2,15 €
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Comunes
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Desempleo
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Formación profesional
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313,09 €
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Supuesto 9. Contrato para la formación
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Supuesto 10. Sistema Especial Agrario
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Supuesto 11. Sistema Especial Agrario
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