Labor news of the General State Budget Law for 2022

The Budget Law includes a series of measures of a labor nature, such as the bases and rates of contributions for 2022, the modifications of the maximum contributions in pension plans, the legal interest of the money and the IPREM for 2022, among other issues.

On December 29, Law 22/2021, of December 28, on General State Budgets for the year 2022 was published in the BOE  , which contains a series of legislative changes in labor and Social Security matters, among which are the following can be highlighted:

• As usual, the Budget Law establishes the  bases and types of contributions  to Social Security, Unemployment and Protection for cessation of activity, Salary Guarantee Fund and Professional Training, increasing the maximum ceiling of the contribution base for 2022 to 4,139 , 40 euros per month or 137.98 euros per day. Regarding the contribution rates of the General Social Security Scheme, there are no modifications with respect to those applicable in 2021.
• In turn, the  legal interest on the money has been set  at 3%, and the  default interest  at 3.75%. The public indicator of multiple effects income ( IPREM ) will have the following amounts during 2022: daily amount of 19.30 euros, monthly of 579.02 euros and annual of 6,948.24 euros.
• The revised text of the Law on the Regulation of Pension Plans and Funds is modified, in such a way that it is foreseen that the total of  maximum annual business contributions and  contributions to pension plans  may not exceed 1,500 euros. This limit will be increased by 8,500 euros, provided that such increase comes from business contributions or from worker contributions to the same social security instrument for an amount equal to or less than the respective business contribution. The amounts contributed by the company that derive from a decision of the worker will be considered contributions from the worker.
                    
  The own contributions that the individual employer makes to employment pension plans of which, in turn, is a promoter and participant, will be considered as business contributions, for the purposes of calculating this limit.
• Article 37 of the Workers’ Statute is modified, stating that the  reduction in working hours for the care of a minor affected by cancer, or by any serious illness , may be extended to 23 years as long as the need for direct, continuous and permanent. Additionally, this right to reduced working hours may be exercised by those who, where appropriate, are the spouse or common-law partner of the sick person.
• Companies that are listed for the contingency of professional training will have a  training credit , depending on the number of workers, being able to benefit those that during 2022 open new work centers and newly created companies, when they incorporate new workers to their workforce. Those that during the year 2022 grant individual training permits to their workers will have a bonus credit for additional training.
• The suspension  of the application of the system of  reduction of contributions  for professional contingencies to companies in which the  occupational accident rate has decreased considerably is foreseen once again  .
• Only  companies that are up-to-date in complying with their obligations with this body  (including income from fees and joint collection concepts, as well as as any other resource of the Social Security that is object of the collection management).