Royal Decree 1/2023 has modified all employment incentives, including social security for persons on maternity leave and persons hired to replace them.
Changes in the Social Security rebate for maternity leave
As of 1 September, the 100% rebate will disappear and will become a rebate of 366 euros on the contribution of the person on maternity leave.
This means that the company will no longer be exempt from paying social insurance when applying the bonus, as it usually exceeds the amount of 366 euros. For example, If the person on sick leave has a social security of 455 euros/month, the company will have to pay 89 euros/month after applying the bonus of 366 euros.
According to RD Law 1/2023, the company will have the right to apply a bonus in the social insurance of 366 euros for the people substituted on sick leave in these situations:
- Birth and care of a minor.
- Consideration of an infant.
- Risk during pregnancy.
- Risk during breastfeeding.
In the case of worker-members or worker-members of cooperative societies, they will also be entitled to a 366-euro bonus in these situations for all concepts, in the case of the sick leave of employees.
In both cases, a replacement contract must be made with an unemployed person under 30 years of age to benefit from the new rebate.
New rebate for interim maternity or paternity contracts
Article 17 of Royal Decree-Law 1/2023 modifies the interim contract for replacing persons on maternity, paternity, breastfeeding, pregnancy risk, etc. leave.
In these situations, social security payments are no longer 100% subsidized. The company can rebate a maximum of 366 euros on the social security of the person hired to cover the interim.
Requirements for applying the rebate on Social Security contributions
The person hired for the interim.
- Under 30 years of age.
- We are registered as unemployed.
- Or they may have worked in the same company during the 12 months before registration with an open-ended contract or in the last six months if they have had a fixed-term contract.
- Unique relationships (article 2 ET) and hiring family members up to the second degree of consanguinity and the employer’s spouse are excluded.
- Persons coming from an open-ended contract in the last three months.
For the company.
- Not to be in debt with the Treasury or Social Security.
- Not to have been disqualified from applying for social security benefits.
- To have an equality plan, if the company is obliged according to the LO 3/2007.
- We have not made an unfair dismissal in the last 12 months.
If you want to manage any of these aids, remember that you can count on Leialta as your accredited consultancy to benefit from the support.
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