{"id":784,"date":"2023-02-03T16:36:00","date_gmt":"2023-02-03T15:36:00","guid":{"rendered":"https:\/\/apnexus.es\/cotitzacions-2023\/"},"modified":"2025-10-20T08:27:46","modified_gmt":"2025-10-20T08:27:46","slug":"cotitzacions-2023","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/cotitzacions-2023\/","title":{"rendered":"Cotitzacions 2023"},"content":{"rendered":"<p>Ordre PCM\/74\/2023, de 30 de gener, per la que es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social, atur, protecci\u00f3 per cessament d&#8217;activitat, Fons de Garantia Salarial i formaci\u00f3 professional per l&#8217;exercici 2023. Publicada al BOE del 31 de gener i amb efectes des del dia 1 de gener de 2023.<\/p>\n<div><strong>Cotitzaci\u00f3 al R\u00e8gim General a partir de l&#8217;1 de gener de 2023<\/strong><\/div>\n<ul>\n<li>L&#8217;<strong>import m\u00e0xim de cotitzaci\u00f3 a\u00a04.495,50 euros mensuals<\/strong> i del\u00a0<strong>m\u00ednim<\/strong> que no podr\u00e0 ser inferior al salari m\u00ednim interprofessional vigent en cada moment, incrementat pel prorrateig de les percepcions superiors a la mensual sense que pugui ser inferior a\u00a0<strong>1.166,70 euros mensuals<\/strong>.<\/li>\n<li>Les\u00a0<strong>bases m\u00e0ximes i m\u00ednimes<\/strong> de cotitzaci\u00f3 per conting\u00e8ncies comunes de cada grup de categories professionals seran les seg\u00fcents:<\/li>\n<\/ul>\n<figure id=\"attachment_777\" aria-describedby=\"caption-attachment-777\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-777\" title=\"Cotizaciones por grupos y categor\u00edas\" src=\"https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula1.png\" alt=\"Cotizaciones por grupos y categor\u00edas\" width=\"600\" height=\"360\" \/><\/a><figcaption id=\"caption-attachment-777\" class=\"wp-caption-text\">Cotitzacions per grups i categories (publicat per la Seguretat Social en castell\u00e0)<\/figcaption><\/figure>\n<p>L&#8217;Ordre PCM\/74\/2023 indica els percentatges pels\u00a0<strong>tipus de cotitzaci\u00f3 al R\u00e8gim General de la Seguretat Social des de l&#8217;1 de gener de 2023<\/strong>, que es mantenen sense canvis importants i seran els seg\u00fcents:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<div><strong>Conting\u00e8ncies<\/strong><\/div>\n<\/td>\n<td>\n<div><strong>Empresa<\/strong><\/div>\n<\/td>\n<td>\n<div><strong>Treballadors<\/strong><\/div>\n<\/td>\n<td>\n<div><strong>Total<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>Comunes<\/td>\n<td>23,60%<\/td>\n<td>4,70%<\/td>\n<td>28,30%<\/td>\n<\/tr>\n<tr>\n<td>Atur<\/td>\n<td>5,5%<\/td>\n<td>1,55%<\/td>\n<td>7,05%<\/td>\n<\/tr>\n<tr>\n<td>FOGASA<\/td>\n<td>0,20%<\/td>\n<td>\u2013<\/td>\n<td>0,20%<\/td>\n<\/tr>\n<tr>\n<td>Formaci\u00f3<\/td>\n<td>0,60%<\/td>\n<td>0,10%<\/td>\n<td>0,70%<\/td>\n<\/tr>\n<tr>\n<td>MEI<\/td>\n<td>0,50% sobre conting\u00e8ncies comunes<\/td>\n<td>0,10% sobre conting\u00e8ncies comunes<\/td>\n<td>0,60% sobre conting\u00e8ncies comunes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><strong>Cotitzaci\u00f3 al RETA a partir de l&#8217;1 de gener de 2023<\/strong><\/div>\n<p><strong>Els tipus\u00a0de cotitzaci\u00f3:<\/strong><\/p>\n<ul>\n<li>Per a\u00a0<strong>conting\u00e8ncies comunes: 28,30%<\/strong>. Quan es tingui coberta la incapacitat temporal (IT) a un altre r\u00e8gim de la Seguretat Social, s&#8217;aplicar\u00e0 una reducci\u00f3 a la quota que correspondria ingressar d&#8217;acord amb el tipus per a conting\u00e8ncies comunes equivalent a multiplicar el coeficient reductor del 0,055 per dita quota.<\/li>\n<li>Per a\u00a0<strong>conting\u00e8ncies professionals<\/strong>, no s&#8217;aplica la tarifa de primes sin\u00f3 el\u00a0<strong>tipus \u00fanic del:\u00a01,30%\u00a0(0,66% IT y 0,64% invalidesa, mort i superviv\u00e8ncia \u2013IMS\u2013).<\/strong><\/li>\n<li>Els treballadors que no tinguin coberta la protecci\u00f3\u00a0 dispensada a les conting\u00e8ncies professionals efectuaran una\u00a0<strong>cotittzaci\u00f3 addicional equivalent al 0,10%<\/strong> , aplicat sobre la base de cotitzaci\u00f3 escollida, pel finan\u00e7ament de les prestacions per risc durant l&#8217;embar\u00e0s i risc durant la lact\u00e0ncia previstes a la Llei General de la Seguretat Social.<\/li>\n<li>Per\u00a0<strong>cessament d&#8217;activitat: 0,90%<\/strong>.<\/li>\n<li>Per\u00a0<strong>formaci\u00f3 professional: 0,10%<\/strong>.<\/li>\n<li>La previsi\u00f3 a la\u00a0Llei 21\/2021, de 28 de desembre, de\u00a0<strong>Mecanisme d&#8217;Equitat Inter-generacional (MEI)<\/strong> amb la finalitat de garantir el\u00a0poder adquisitiu de les pensions i d&#8217;altres mesures de refor\u00e7 de la sostenibilitat financera i social del sistema p\u00fablic de pensions, substituint al factor de sostenibilitat de les pensions, mesura que va entrar en vigor l&#8217;1 de gener ser\u00e0:\u00a0<strong>0,6%<\/strong> sobre la base de cotitzaci\u00f3 per conting\u00e8ncies comunes (0,5% a c\u00e0rrec de l&#8217;empresa i 0,1% a c\u00e0rrec del treballador).<\/li>\n<\/ul>\n<p><strong>Bases\u00a0de cotitzaci\u00f3 aplicables des de l&#8217;1 de gener de 2023:<\/strong><\/p>\n<ul>\n<li>Amb independ\u00e8ncia dels rendiments nets obtinguts pels treballadors per compte propi o aut\u00f2noms, la<strong> base m\u00e0xima de cotitzaci\u00f3n ser\u00e0 de 4.495,50 euros mensuals.<\/strong><\/li>\n<li>La taula general i la taula redu\u00efda i les bases m\u00e0ximes i m\u00ednimes aplicables als diferents trams de rendiments nets seran les seg\u00fcents durant l&#8217;any 2023,:<\/li>\n<\/ul>\n<figure id=\"attachment_781\" aria-describedby=\"caption-attachment-781\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula2.png\"><img decoding=\"async\" class=\"size-medium wp-image-781\" title=\"Cotizaciones aut\u00f3nomos\" src=\"https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula2-300x274.png\" alt=\"Cotizaciones aut\u00f3nomos\" width=\"600\" height=\"548\" srcset=\"https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula2-300x274.png 300w, https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula2-768x702.png 768w, https:\/\/apnexus.es\/wp-content\/uploads\/2023\/02\/taula2.png 1007w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><figcaption id=\"caption-attachment-781\" class=\"wp-caption-text\">Cotitzacions aut\u00f2noms (Taula publicada en castell\u00e0)<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Ordre PCM\/74\/2023, de 30 de gener, per la que es desenvolupen les normes legals de cotitzaci\u00f3 a la Seguretat Social, atur, protecci\u00f3 per cessament d&#8217;activitat, Fons de Garantia Salarial i formaci\u00f3 professional per l&#8217;exercici 2023. Publicada al BOE del 31 de gener i amb efectes des del dia 1 de gener de 2023. Cotitzaci\u00f3 al [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-784","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=784"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/784\/revisions"}],"predecessor-version":[{"id":1265,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/784\/revisions\/1265"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}