{"id":9825,"date":"2023-01-02T00:00:00","date_gmt":"2023-01-02T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/intergenerational-equity-mechanism-iem\/"},"modified":"2023-01-02T00:00:00","modified_gmt":"2023-01-02T00:00:00","slug":"intergenerational-equity-mechanism-iem","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/en\/intergenerational-equity-mechanism-iem\/","title":{"rendered":"Intergenerational Equity Mechanism (IEM)"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tThe new tax applicable as of 01 January 2023<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tLaw 21\/2021, published on 28 December 2021, amends the public pension system and introduces the intergenerational equity mechanism, a tax aimed at distributing the cost of pensions among the different generations of workers, by 2023. The measure is expected to last until 2032.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tThis new tax will be applied as a new contribution concept that will weigh on workers&#39; paychecks, but also the self-employed contribution.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>General regime<\/strong>:<\/div>\n<ul>\n<li>\n\t\t\tOf this amount, employers will pay 0.5%.<\/li>\n<li>\n\t\t\tWorkers will pay the remaining 0.1%.&nbsp;<\/li>\n<\/ul>\n<div>\n\t\t<strong>Self-employed regime<\/strong>:<\/div>\n<ul>\n<li>\n\t\t\tTrade unions estimate that the average payment for the self-employed will be around 5 euros per month, with the contribution rate rising from 28.3% to 28.9% by 2023.<\/li>\n<\/ul>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAccording to Law 31\/2022, of 23 December, on the General State Budget, this measure will come into force and be applied with effect from 1 January 2023.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tIf you have any doubts or require further information, you can contact our Labour Department by calling:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t933 03 060 (Barcelona)<\/div>\n<div>\n\t\t972 505 100 (Figueres)<\/div>\n<div>\n\t\t972 940 940 (Girona)<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tOr by sending an e-mail to: <a href=\"mailto:laboral@cinc.es?subject=INTERGENERATIONAL%20EQUITY%20MECHANISM%20(IEM)%20\">laboral@cinc.es<\/a><\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tLaw 21\/2021, published on 28 December 2021, amends the public pension system and introduces the intergenerational equity mechanism, a tax aimed at distributing the cost of pensions among the different generations of workers, by 2023.<\/p>\n","protected":false},"author":2,"featured_media":9826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-9825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-consultancy"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/335-1.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/en\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"Law 21\/2021, published on 28 December 2021, amends the public pension system and introduces the intergenerational equity mechanism, a tax aimed at distributing the cost of pensions among the different generations of workers, by 2023.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/posts\/9825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/comments?post=9825"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/posts\/9825\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/media\/9826"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/media?parent=9825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/categories?post=9825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/en\/wp-json\/wp\/v2\/tags?post=9825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}