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Impacto sobre las cotizaciones sociales de la integración del Sistema Especial de Empleados del Hogar en el Régimen General: aplicación a los empleados que atienden a personas en situación de dependencia

  • Cristina Vilaplana Prieto


    (Universidad de Murcia)

Este trabajo aborda la integración del sistema Especial de Empleados del Hogar en el Régimen General de la Seguridad Social utilizando información sobre empleados del hogar que atienden a personas dependientes. Se han comparado los efectos del Real Decreto 1620/2011 y Real Decreto-Ley 29/2012. Esta segunda reforma supone una reducción del ahorro en las cuotas por contingencias comunes y profesionales de las que se beneficiaban empleados y empleadores con la primera reforma. Las simulaciones de ingresos de la Tesorería de la Seguridad Social durante 2013-2019, en los diferentes escenarios, muestran un incremento de los ingresos con el segundo texto legislativo.

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Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

Volume (Year): 205 (2013)
Issue (Month): 2 (June)
Pages: 33-69

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Handle: RePEc:hpe:journl:y:2013:v:205:i:2:p:33-69
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