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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

Author

Listed:
  • Cristina Vilaplana Prieto

    () (Universidad de Murcia)

Abstract

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.

Suggested Citation

  • Cristina Vilaplana Prieto, 2013. "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 dependen," Hacienda Pública Española, IEF, vol. 205(2), pages 33-69, June.
  • Handle: RePEc:hpe:journl:y:2013:v:205:i:2:p:33-69
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    More about this item

    Keywords

    Empleador; empleado del hogar; cotizaciones sociales; Seguridad Social;

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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