The contribution base for all contingencies and situations covered by the protective action of the General Regime will be formed by the total remuneration, both in cash and in kind, that the worker will receive.
Excluded concepts
Only the following concepts will be excluded from the contribution base:
Travel expenses of the worker who travels outside telecommunications email list his usual workplace to work in a different place, when using public transport, provided that the amount of said expenses is justified by an invoice or equivalent document.
Travel expenses of the worker who travels outside his or her usual workplace to carry out work in a different place and not included in the previous section, as well as for normal maintenance and accommodation expenses generated in a municipality other than the recipient's usual place of work and the one that constitutes his or her residence, in the amount and with the scope provided for in the state regulations governing Personal Income Tax.
Death compensation and compensation for transfers and suspensions shall be exempt from contributions up to the maximum amount provided for in the applicable sectoral regulation or collective agreement. Compensation for dismissal or termination of an employee shall be exempt to the extent established in the Workers' Statute or in the regulations governing the execution of judgments, although the amount established by virtue of an agreement, pact or contract may not be considered as such. When the employment contract is terminated before the conciliation act, compensation for dismissal that does not exceed the amount that would have been payable if the dismissal had been declared unfair shall be exempt, and it is not a question of termination by mutual agreement within the framework of collective plans or systems for incentivized redundancies.
Social Security benefits , improvements in temporary disability benefits granted by companies and allocations earmarked by them to cover study expenses aimed at updating, training or retraining their staff, when such studies are required by the development of their activities or the characteristics of their jobs.
Overtime , except for contributions to Social Security for work-related accidents and occupational diseases .
