{"id":4904,"date":"2025-02-12T09:44:41","date_gmt":"2025-02-12T09:44:41","guid":{"rendered":"https:\/\/gemap.es\/?p=4904"},"modified":"2025-02-12T09:44:41","modified_gmt":"2025-02-12T09:44:41","slug":"la-cotitzacio-de-solidaritat-nova-obligacio-tributaria-el-2025","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/la-cotitzacio-de-solidaritat-nova-obligacio-tributaria-el-2025\/","title":{"rendered":"La cotitzaci\u00f3 de solidaritat, nova obligaci\u00f3 tribut\u00e0ria el 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La cotitzaci\u00f3 de solidaritat es fa des de l&#8217;1 de gener de 2025 i obliga els treballadors <strong>amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 a efectuar aquesta cotitzaci\u00f3 addicional.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com ja us informem al seu dia, el Reial Decret 322\/2024, de 26 de mar\u00e7, va modificar el Reglament General sobre Cotitzaci\u00f3 i Liquidaci\u00f3 d&#8217;altres Drets de la Seguretat Social, aprovat pel Reial Decret 2064\/1995, de 22 de desembre, introduint un article que <strong>contempla la regulaci\u00f3 necess\u00e0ria per aplicar, a partir de l&#8217;1 de gener de 2010 de la Llei General de la Seguretat Socia<\/strong>l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atenci\u00f3.<\/strong> Des de l&#8217;1 de gener de 2025 passat, s&#8217;haur\u00e0 de cotitzar pels salaris dels treballadors per compte d&#8217;altri que superin les bases m\u00e0ximes de cotitzaci\u00f3.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Qui est\u00e0 obligat a aquesta cotitzaci\u00f3 de solidaritat<\/strong><br>A partir de l&#8217;1 de gener de 2025, tots els empleats amb retribucions superiors a la base m\u00e0xima de cotitzaci\u00f3 estan subjectes a aquesta cotitzaci\u00f3 addicional, amb independ\u00e8ncia que estiguin exempts de cotitzar per conting\u00e8ncies comunes, com en els casos de jubilaci\u00f3 activa o treballadors amb edat ordin\u00e0ria de jubilaci\u00f3.<\/li>\n\n\n\n<li><strong>Tipus de cotitzaci\u00f3 aplicables<\/strong><br>La cotitzaci\u00f3 addicional de solidaritat es calcular\u00e0 en tres trams:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,92% sobre la retribuci\u00f3 compresa entre la base m\u00e0xima de cotitzaci\u00f3 i el 10% superior a aquesta.<\/li>\n\n\n\n<li>1% sobre la retribuci\u00f3 compresa entre el 10% i el 50% superior a la base m\u00e0xima.<\/li>\n\n\n\n<li>1,17% sobre la retribuci\u00f3 que superi el 50% anterior.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atenci\u00f3. <\/strong>Aquests percentatges augmentaran gradualment fins al 2045, moment en qu\u00e8 els tipus seran els seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5,5% per al primer tram.<\/li>\n\n\n\n<li>6% per al segon tram.<\/li>\n\n\n\n<li>7% per al tercer tram.<\/li>\n<\/ul>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Distribuci\u00f3 de la cotitzaci\u00f3<\/strong><br>El repartiment entre empresa i treballador seguir\u00e0 la mateixa proporci\u00f3 que la cotitzaci\u00f3 per conting\u00e8ncies comunes:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>83,39% a c\u00e0rrec de l&#8217;ocupador.<\/li>\n\n\n\n<li>16,61% a c\u00e0rrec del treballador.<\/li>\n<\/ul>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>Normes d&#8217;aplicaci\u00f3 i control<\/strong><br><strong>Comunicaci\u00f3 de dades: <\/strong>Les empreses han d&#8217;informar la Tresoreria General de la Seguretat Social (TGSS) dels treballadors afectats, detallant el per\u00edode, la base de cotitzaci\u00f3 i les retribucions subjectes a la cotitzaci\u00f3 addicional.<br><strong>Liquidaci\u00f3:<\/strong> L&#8217;ingr\u00e9s d&#8217;aquesta cotitzaci\u00f3 s&#8217;ha de fer el mes seg\u00fcent a l&#8217;abonament de les retribucions corresponents.<br><strong>Control i inspecci\u00f3: <\/strong>La Inspecci\u00f3 de Treball i Seguretat Social vigilar\u00e0 el compliment d&#8217;aquesta obligaci\u00f3, mentre que la TGSS podr\u00e0 fer comprovacions i ajustos sobre les cotitzacions ingressades.<\/li>\n\n\n\n<li><strong>Consideracions addicionals<\/strong><br><strong>No aplicable a bonificacions:<\/strong> La cotitzaci\u00f3 de solidaritat no pot \u00e9sser objecte de reduccions, bonificacions o exempcions.<br><strong>C\u00e0lcul en cas de pluriocupaci\u00f3<\/strong>: La cotitzaci\u00f3 s&#8217;efectua quan la suma de les bases de cotitzaci\u00f3 en tots els llocs de treball superi la base m\u00e0xima establerta.<br><strong>C\u00e0lcul proporcional:<\/strong> En mesos incomplets de treball, la base m\u00e0xima s&#8217;ha de prorratejar segons els dies treballats.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><em>La nova cotitzaci\u00f3 de solidaritat suposa un cost addicional per a treballadors i empreses amb retribucions superiors a la base m\u00e0xima. At\u00e8s el seu impacte en l&#8217;estructura de costos laborals, \u00e9s recomanable revisar-ne l&#8217;aplicaci\u00f3 i la planificaci\u00f3 financera amb antelaci\u00f3.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si necessiteu m\u00e9s informaci\u00f3 o assessorament sobre com afectar\u00e0 aquesta mesura la vostra empresa, el nostre equip est\u00e0 a la vostra disposici\u00f3. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La cotitzaci\u00f3 de solidaritat es fa des de l&#8217;1 de gener de 2025 i obliga els treballadors amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 a efectuar aquesta cotitzaci\u00f3 addicional. Com ja us informem al seu dia, el Reial Decret 322\/2024, de 26 de mar\u00e7, va modificar el Reglament General sobre Cotitzaci\u00f3 i [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4901,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,62],"tags":[],"class_list":["post-4904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-sense-categoritzar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La cotitzaci\u00f3 de solidaritat, nova obligaci\u00f3 tribut\u00e0ria el 2025 - Gemap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gemap.es\/ca\/la-cotitzacio-de-solidaritat-nova-obligacio-tributaria-el-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La cotitzaci\u00f3 de solidaritat, nova obligaci\u00f3 tribut\u00e0ria el 2025 - Gemap\" \/>\n<meta property=\"og:description\" content=\"La cotitzaci\u00f3 de solidaritat es fa des de l&#8217;1 de gener de 2025 i obliga els treballadors amb una retribuci\u00f3 superior a la base m\u00e0xima de cotitzaci\u00f3 a efectuar aquesta cotitzaci\u00f3 addicional. 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