NEW RATE OF CONTRIBUTION PREMIUMS FOR PROFESSIONAL CONTINGENCIES

The thirteenth final provision of Law 2/2008, of December 23, of General State Budgets for the year 2009, published in the BOE on 12-24-08, modifies the contribution rate for work accidents and occupational diseases.

This modification affects not only the rates contemplated in TABLE I (ECONOMIC ACTIVITY) and TABLE II (OCCUPATIONS), but also the content of TABLE I, since the new CNAE-2009 is applied, which will come into force as of January 1, 2009.

This rate will be applied to those contributions whose settlement period corresponds to the year 2009:

• Companies from liquidation January 2009 (entry February 2009)
• Self-employed workers as of the January 2009 settlement (income same month).