Law 9/2013, 23 May, to amend the law 25/2011, from 29 December, and 17/2008, of 3 October, of the social security since the General Council in its session of 23 May 2013 has approved the following: Law 9/2013, 23 May, to amend the law 25/2011 , 29 December, and 17/2008, of 3 October, of the social security exhibition of illustrations and The time elapsed since the entry into force of the law 17/2008, of 3 October, of the social security recommends, on the one hand, adjust the regulation of certain aspects in order to facilitate the application and, on the other hand, introduce some modifications in the original text as well as in the review carried out by the law 25/2011 , 29 December, mostly aimed at avoiding situations especially difficult for cotitzants.
Among the adjustments of the regulation is the definition of the persons who exercise an activity for own account; the people rely on that to be owners or female members of the company for which they work have established a minimum contribution base, and of the contribution base of administrators who are both rely on people of the same society.
The changes in the system are introduced in this law to recognize persons who have a self-employed activity, the possibility of reducing the contribution base in special circumstances of start of activity, reduced remuneration or simultaneous with the status of employees or beneficiaries of a retirement pension.
Likewise, the law creates the special regime of the insured volunteers to the general branch and in retirement.
Article 1 modifies article 19 of law 17/2008, of 3 October, of the social security system, which is worded as follows: "Article 19.
People who perform an activity for own account are included in the Group of people who perform an activity on behalf of the social security people who belong to any of the following groups: a) The people who perform an economic activity on their own in the Principality of Andorra.
It is understood to exercise self-employed economic activity title:-a liberal profession licensing, if your headline consists of registration in the register of taxable to tax economic activities. Is not considered activity for the exercise of a liberal profession if it is carried out exclusively on wage scheme.
-a trade or industry with effective activity, including the participation in civil society or community of property. For the purpose of this article is considered to have effective activity the trades and industries allowed for administrative purposes until the time that the owners terminate the activity of the form and sign up for the ultimate cessation of the activity in the registry of Commerce and industry.
-of an agricultural or livestock which extract production intended for marketing, including the participation in civil society or community of property.
b) administrators of companies that meet cumulatively the following requirements:-who are not employees of the company of which they are administrators.
-to register a compensation with fixed or variable, periodic or not, for the post of administrator, in accordance with the articles of association or the resolutions of the corporate bodies of the company; If administrators have the post free of charge are considered people who perform an activity for own account when not listed as insured directly in any other group of the general regime of the social security system.
-that they are legally resident in the Principality of Andorra, unless you are with a residence permit without lucrative activity, of residence for professionals with international projection, of residence for reasons of scientific, cultural and sports or interest under any other type of residence permit provided for in the immigration law that requires having a sickness insurance coverage and oblivious to the Caixa Andorrana de Seguretat Social.
By the regulation can be developed, the compliance with the requirements set out in this article, the demonstration of which belongs, if at all, to the interested party, without prejudice to the powers of inspection and control of the Caixa Andorrana de Seguretat Social, you can apply for corporate documentation that is necessary to certify them.
c) family members of the person who performs a self-employed economic activity in the Principality of Andorra, if they are not employees of the individual or of the company which is the owner, and always to exercise an activity in the trade, in industry or in the agricultural or livestock of these families.
Are considered to be family members, for this purpose, the spouse, descendants of old, the parents and other relatives by blood or affinity up to the second degree inclusive, of the person who performs a self-employed activity.
of) people who have a contract of parceria. "
Article 2 modifies the article 98.4 of the law 17/2008, of 3 October, of the social security system, which is worded as follows: "4. The contribution base of partners that are included within the Group of people rely on and assimilated, in accordance with article 18, is constituted by the global wage, whatever its shape or name that with monthly character, have the right to receive, but at least it should be equal to the official minimum wage. "
Article 3 modifies the article 99 of the law 17/2008, of 3 October, of the social security system, which is worded as follows: "Article 99.
Minimum contribution requirement 1. To be entitled to the benefits of the general branch, the global listed monthly contribution base for the individual sector as well as for the person who performs a self-employed activity, must be equal to or greater than the amount of the official monthly minimum wage.
2. The individual sector or who performs a self-employed activity with a global lower monthly contribution base the amount of the official monthly minimum wage, provided that not included in the scope of application of one of the special schemes provided for in articles 223 and 224 bis, must complement the quotation with a deal that added to the contribution made to be equal to the minimum base , under the conditions laid down by regulation.
3. The contributions satisfied in accordance with the provisions of the second paragraph of this article is not calculated to be entitled to contributory retirement pensions not premium regulated in article 203. "
Article 4 is deleted the fourteenth additional provision of law 17/2008, of 3 October, of the social security system.
Article 5 adds an article 223 ter, which is worded as follows: "Article 223 ter.
People insured volunteers to the branch general and retirement branch 1. People who are insured indirect, or those that do not are, they meet the remaining requirements of article 223.1 and, together, have fulfilled the 50 years and have paid contributions in Andorra for a minimum of 180 monthly instalments, will be host to the special regime provided in this article.
2. These people have the right to enjoy retirement benefits and reimbursement, as long as they meet the formal requirements set out in article 223.2 and 223.3 and the obligation to make contributions as stipulated in the following section.
3. The contribution basis corresponds to global average monthly salary contributed by all of the people rely on the immediately preceding calendar year. The contribution rate is 20%.
4. The people who are making contributions in this special regime and that are no longer listed as insured to the Caixa Andorrana de Seguretat Social, may not return to ask in this scheme until you have passed at least 24 months. "
Article 6 modifies the fifteenth additional provision of law 25/2011, of 29 December, on modification of the law 17/2008, of 3 October, of the social security system, which is written as follows: "fifteenth additional provision 1. The people who make a self-employed activity, in accordance with article 19 of the law, can enjoy a reduction of the contribution if they meet any of the following requirements: a) found in the first 24 months from the start date of the activity that gives rise to the entry of the Group of people that make a self-employed activity.
b) Present in the previous tax year a result less than 24,000 euros, as well as a number of business less than 150,000 euros for business related to business and professional services, and 300,000 euros for the rest of the business.
To determine these amounts apply accounting standards in force in the Principality, with the positive adjustments resulting from considering all the rewards in favor of the owner of the activity and the other people who work and live with the owner with respect to the activities which give rise to the registration in the community of people who make a self-employed activity.
Are defined by regulation the activities included in the business-related professional services and business.
2. Cannot be accommodate in this regime the people who make more than an activity for their own account, if any of the activities does not meet the requirement of paragraph 1.), or all of the activities considered in aggregate form does not comply with the requirements set forth in section 1. b).
3. In the event that the economic activity, the more of a self-employed worker, for the purposes of this additional provision, the result of the exercise and the number of business must be allocated proportionately to each worker, unless certified by a participation in the ownership of the business. The limits of section 1. b) are understood by each of workers on their own.
4. The contribution basis corresponds: to 50% share) of the base provided by articles 101 and 104 of the law for 12 months for people who meet the requirement of paragraph 1.);
b) percentage of 50% of the base provided by articles 101 and 104 of the law for people who meet the requirement of section 1. b) and, together, the result of the previous tax year is less than 12,000 euros;
c) in the percentage of 25% of the base provided by articles 101 and 104 of the law when the activity for own account that gives the right to the reduction of the contribution is the exercise of the Office of administrator of societies and not get a remuneration for this activity, as defined this requirement in article 19, or the remuneration is less than 50% of the minimum wage , on an annualised basis;
d) in the percentage of 25% of the base provided by articles 101 and 104 of the law for people who meet the requirement of section 1. b), and together the activity for own account that gives the right to the reduction of the contribution the sector whenever a person is listed as at least the minimum wage, or a person receiving a retirement pension;
e) in all other cases of this article, the contribution basis corresponds to the percentage of 75% of the base provided by articles 101 and 104 of the law.
5. When, by application of the preceding paragraph, the global contribution base is lower than the official monthly minimum wage, the person insured must complement the general branch contributions to match which would correspond according to this minimum basis.
6. The economic benefits envisaged by article 8 of the law has been calculated in accordance with the basis of calculation by which listed, as defined in article 121 of the law, reduced in the ratio indicated in section 4 above. The contributions provided for in paragraphs c) and section 4) of the above does not give right to the economic benefits of the general branch.
7. People who wish to benefit from the reduction must present the documentation accrediting compliance with the requirements established in the forms provided by the Caixa Andorrana de Seguretat Social.
8. In all matters that are not regulated in this provision and in the regulation of the Government that in developing the content, is applicable so supplementary regulations of the Group of people who perform an activity on their own.
9. The contribution bases can also be modified by the budget law. "
The transitional provision people who were not required to be affiliated to the social security system have a term which ends on November 30, 2013 to regularise its situation near the Caixa Andorrana de Seguretat Social and adapt the legal framework of this law. During this period did not generate surcharges or late payment penalty on the condition that before the end of the deadline have been cleared all the contributions accrued from 1 July 2013 in application of this law.
Final provision this law enters into force on the first day of the following month to be published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 23 May 2013 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra