For business contributions to corporate social security systems

The self-employed worker with dependent workers may make a deduction in the full quota of 10% of the business contributions charged in favor of workers with annual gross remuneration of less than 27,000 euros, provided that such contributions are made to employment pension plans. , to corporate social security plans, to pension plans regulated in Directive (EU) 2016/2341 of the European Parliament and of the Council, of December 14, 2016, on the activities and supervision of occupational pension funds and social security mutual societies that act as a social security instrument of which it is a promoter.

In the case of workers with gross annual remuneration equal to or greater than 27,000 euros, the deduction provided for in the previous paragraph will be applied to the proportional part of the business contributions that correspond to the amount of the gross annual remuneration outlined in said paragraph.