The employer will have to pay for each contract of less than 30 days that he terminates a penalty of 30 euros. The additional contribution that they must pay for the termination of very short-term temporary contracts has risen by 8% from the current 27.53 euros to 29.74 euros in 2023, that is, 2.2 euros more. This is due to the increase in the minimum contribution bases in line with the increase in the minimum wage (SMI) published this Friday by the Official State Gazette (BOE). Like the SMI, it is applied retroactively from January 1.
This penalty was established in the labor reform approved in 2021 to combat temporary employment and job rotation and is calculated based on the minimum daily contribution base of group 8 (first and second-class officers), which, like the rest of the bases Minimum bases have increased by 8% by 2023, while maximum bases have risen by 8.6%.
This business premium for very short-term contracts does not apply to contracts entered into with workers included in the Special System for Agricultural Workers, in the Special System for Domestic Employees or in the Special Regime for Mining in the Neither to contracts for substitution, to contracts for training and apprenticeships nor to contracts for alternating training.
From Social Security they maintain that this disincentive is being a success since -according to their estimates- the average duration of the total contracts that have caused leave since the entry into force of the labor reform has increased by 50 days compared to the figures of 2019, before the pandemic. What, on the other hand, has not been able to eliminate is the high number of casualties that occur on the last day of the month, as well as on Fridays.
New minimum bases
In this way, the minimum contribution base in common contingencies for non-qualified assistants, officers, administrative assistants and subordinates, officers, laborers and children under 18 years of age goes from the current 1,166.7 euros to 1,260 euros per month with retroactive effect from 1 January, while for graduates and higher engineers it increases to 1,759.5 euros; 1,459.2 euros for technical engineers and experts, and 1,269.3 euros for administrative and workshop heads.