Table: Reductions in tax base applicable for contributions and contributions to social security systems

A. Pension plans of the employment system, Social Security Plans and Social Security Mutual Funds

Contributions made by the company

Situations	Qualification for the purposes of applying limits (Art.52 Law Personal Income Tax )	Tax treatment for the worker	Limits
The company decides	Business contribution	Remuneration in kind without deposit on account + Reduction in the Tax Base Note: For the company it is a deductible expense in IS / Income Tax ( EDN / EDS )	1,500 + 8,500
Flexible remuneration (the worker decides): Limit of 30% of the total annual remuneration for all remuneration in kind (art. 26.1 of the ET )	Worker contribution	Remuneration in kind without deposit on account + Reduction in the Tax Base	1,500 1. Workers with RNT = or > 60,000 euros Result of multiplying business contributions by 1. Maximum 4,250 2. Workers with RNT < 60,000 euros Contribution = or < 500 euros. The result of multiplying the business contribution by 2.5. Maximum 1,250 Contribution between 500.01 and 1,500 euros = 1,250 + 0.25 x ( CE - 500 euros). Maximum 1,500 Contribution between + 1,500 euros = CE x 1. Maximum 4,250
Mediation in payment (by order and on behalf of the worker)	Worker contribution	(Monetary remuneration + withholding) + Reduction in the Tax Base
*() Abbreviations used in the table:** ES: Corporation Tax Personal income tax: Personal income tax EDN/EDS: direct estimation method for determining the net income of economic activities in personal income tax. Normal mode and simplified mode RNT: Net labor income EC: Business contribution

Contributions made by the worker

Situations	Qualification for the purposes of applying limits (Art.52 Law Personal Income Tax )	Tax treatment for the worker	Limits
Direct payment - Voluntary contribution	Worker contribution	Reduction in the tax base	1,500 1. Workers with RNT = or > 60,000 euros Result of multiplying business contributions by 1. Maximum 4,250 2. Workers with RNT < 60,000 euros Contribution = or < 500 euros. The result of multiplying the business contribution by 2.5. Maximum 1,250 Contribution between 500.01 and 1,500 euros = 1,250 + 0.25 x ( CE - 500 euros). Maximum 1,500 Contribution between + 1,500 euros = CE x 1. Maximum 4,250



*() Abbreviations used in the table:** RNT: Net labor income EC: Business contribution

B. Pension Plans of the associated system and Pension Plans of the individual system and Insured Provident Plan

Contributor	Situations	Qualification for the purposes of applying limits (Art.52 Law Personal Income Tax )	Tax treatment for the worker	Limits
The company	The worker chooses the social security product where to contribute (the company acts as a simple mediator)	Worker contribution	(Monetary remuneration + withholding) + Reduction in the Tax Base	1,500
The worker	The worker chooses the social security product where he contributes.	Worker contribution	Reduction in the tax base	1,500
Self-employed or self-employed worker/individual entrepreneur or professional	Contributions made by the self-employed businessman or professional himself for him	Business contribution	Reduction in the tax base	1,500 + 4,250

C. Simplified employment pension plans provided for in article 67 TRPFP and Social Security Mutual Funds

Contributor	Situations	Qualification for the purposes of applying limits (Art.52 Law Personal Income Tax )	Tax treatment for the worker	Limits
Self-employed or self-employed worker/individual entrepreneur or professional	Contributions made by the self-employed businessman or professional himself for him	Business contribution	Reduction in the tax base	1,500 + 4,250