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A recent clarification from Spanish Social Security (TGSS) has helped resolve a common question raised by SAP customers: How should enhanced maternity and paternity benefits provided by companies be treated in terms of social security contributions?
This blog post summarizes the official guidance and outlines key compliance steps for SAP users to ensure accurate payroll processing.
The Question:Some customers reported receiving conflicting instructions from different provincial offices of TGSS. Specifically, they were told that company-paid top-ups to maternity/paternity benefits should not be included in the contribution base and should only be used to calculate the solidarity contribution (cuota de solidaridad).
The Official ClarificationTGSS has confirmed that, under Article 147.2.d) of the General Social Security Law (LGSS):
Inclusion in Contribution Base: Company-paid enhancements to maternity/paternity benefits must be included in the worker’s contribution base. These are not excluded like Social Security benefits or temporary incapacity improvements.Solidarity Contribution: If the total base exceeds the maximum contribution cap, the excess amount is subject to a solidarity contribution.Special Cases: For maternity/paternity leaves starting in January or February—or when the maximum base increases due to a new calendar year—contributions must cover:Common contingencies (CC) and occupational contingencies (AT/EP) for the difference between the regular base and the new maximum.Solidarity contributions