On 31 January 2015, Spain published the Ministerial Order setting the minimum and maximum bases for social security contributions in 2015, and the applicable rates. The order entered into force 1 February 2015, with effect from 1 January 2015.
For general social security contributions, the minimum based is €756.60 / month and the maximum base €3606.00 / month. For certain occupational groups, such as engineers, technicians and certain senior management, the minimum base is higher, while the …