IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2013v205i2p33-69.html
   My bibliography  Save this article

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 / Review of Public Economics, IEF, vol. 205(2), pages 33-69, June.
    • Handle: RePEc:hpe:journl:y:2013:v:205:i:2:p:33-69
    as

    Download full text from publisher

    File URL: https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/205_Art2.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Empleador; empleado del hogar; cotizaciones sociales; Seguridad Social;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2013:v:205:i:2:p:33-69. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.