Determinación del tipo de cotización por contingencias profesionales aplicable a los trabajadores cuya ocupación es diferente a la propia de la actividad de la empresala problemática de los trabajos exclusivos de oficina: Comentario a la Sentencia del Tribunal Supremo 3303/2021 (Sala Contenciso-administrativo) de 7 de septiembre de 2021

Resumen

This study concerns the analysis of the Supreme Court's doctrine on the application of the premium for accidents at work and occupational diseases. Specifically, it analyses the situation affecting the activity of the occupational accident and occupational disease category for staff working exclusively in the office. The ruling is undoubtedly relevant and addresses a matter on which there is already an important substantive debate in our jurisprudence. This ruling will resolve possible concerns about the application of contribution rates applicable to workers' occupations that differ from the general rate applicable to the company's activity, which is generally higher due to the occupational risks and their hazardous nature.