Article uno.c) of Law 20/2014 of 29 October, which gives the Government the power to issue various recast texts, in accordance with the provisions of Article 82 et seq. of the Spanish Constitution, authorized the Government to approve a recast text in which, duly regulated, clarified and harmonised, the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, and all the related legal provisions listed in that paragraph, as well as the rules with (a) the law of the country concerned. The deadline for the completion of this text was set at 12 months after the entry into force of the said Law 20/2014 of 29 October 2014, which took place on 31 October 2014.

This royal legislative decree has been submitted to the most representative trade union and business organizations. It has also been informed by the Economic and Social Council.

In its virtue, on the proposal of the Minister of Employment and Social Security, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on October 30, 2015,

DISPONGO:

Single item. Adoption of the recast text of the General Law on Social Security.

The recast text of the General Law on Social Security, which is inserted below, is approved.

Single additional disposition. Regulatory referrals.

The references made in other rules to the provisions which have been integrated into the recast text to be adopted shall be construed as being made to the corresponding precepts of the recast text.

Single repeal provision. Regulatory repeal.

All provisions of equal or lower rank shall be repealed as opposed to the provisions of the recast text of the General Law on Social Security, and in particular the following:

1. The recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20.

2. Articles 30 and 31 of Law 42/1994 of 30 December 1994 on Fiscal, Administrative and Social Order Measures.

3. The additional 15th of Law 30/1995, of 8 November, of ordination and supervision of Private Insurance.

4. Articles 69 and 77 of Law 13/1996, of 30 December, of Fiscal, Administrative and Social Order Measures.

5. The additional 15th of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures.

6. Law 47/1998 of 23 December 1998, which lays down rules for the recognition of the early retirement of the Social Security System, in certain special cases.

7. Articles 29 and 30 of Law 50/1998 of 30 December 1998 on Fiscal, Administrative and Social Order Measures.

8. Article 26 of Law 55/1999, of 29 December, of Fiscal, Administrative and Social Order Measures.

9. The additional provision, sixth of Law 12/2001 of 9 July, of urgent measures of reform of the labour market for the increase of employment and the improvement of its quality.

10. Article 4, the second provision and the second transitional provision of Law 45/2002 of 12 December 2002, of urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety.

11. Law 28/2003, of September 29, regulator of the Social Security Reserve Fund.

12. The additional fiftieth eighth of Law 30/2005, of 29 December, of the General Budget of the State for the year 2006.

13. The fourth additional provision of Law 8/2006, of 24 April, of Troop and Marineria.

14. Article 2 of Law 37/2006 of 7 December on the inclusion in the General System of Social Security and the extension of the unemployment protection to certain public and trade union posts.

15. Law 18/2007 of 4 July, which includes the integration of the self-employed workers of the Special Agrarian System of Social Security into the Special Regime of Social Security of Workers for the Account of Own or Self-Employed, with the exception of the first transitional provision.

16. The fifth, ninth, fourteenth and twenty-seventh provisions of Law 40/2007, of 4 December, of measures in the field of social security.

17. The additional 15th of Law 27/2009, of December 30, of Urgent Measures for the Maintenance and Promotion of Employment and the Protection of the Disemployed Persons.

18. Law 32/2010 of 5 August establishing a specific system of protection for the cessation of the activity of self-employed workers, with the exception of the additional provisions 10th and 11th.

19. The third additional provision of Law 35/2010 of 17 September 2010 for urgent measures for the reform of the labour market.

20. Article 20 of Royal Decree-Law 13/2010 of 3 December 2010 on actions in the field of taxation, labour and liberalisation to promote investment and job creation.

21. Article 5 of Royal Decree-Law 5/2011 of 29 April 2011 of measures for the regularization and control of the submerged employment and promotion of the rehabilitation of dwellings.

22. The additional provisions fifteenth, thirteenth, thirtieth, 40th first, 40th and fifteenth and second and final provisions of Law 27/2011, of 1 August, on the updating, adequacy and modernization of the Social Security system.

23. Law 28/2011 of 22 September, which is the subject of the integration of the Special Agrarian System of Social Security into the General System of Social Security, with the exception of the additional provision seventh and the fourth final provision.

24. The eighth additional provision of the Royal Decree-Law 20/2012 of 13 July 2012 on measures to ensure budgetary stability and the promotion of competitiveness.

25. The second provision of Royal Decree-Law 29/2012 of 28 December, of improvement of management and social protection in the Special System of Home Employees and other measures of an economic and social nature.

26. Chapter I and the additional provision of the Royal Decree-Law of March 15, of March 15, of measures to promote the continuity of the working life of older workers and promote active ageing.

27. The second provision of Royal Decree-Law 16/2013, of 20 December, of measures to promote stable recruitment and to improve the employability of workers.

28. Chapter I, the first, second, third and fourth provisions and the fifth final provision of Law 23/2013 of 23 December 2013 on the sustainability factor and the revaluation index of the social security pension system.

Single end disposition. Entry into force.

This royal legislative decree and the recast text it approves will take effect on January 2, 2016.

Without prejudice to the foregoing, the maternity supplement for the demographic contribution to the Social Security provided for in Article 60 of the recast text shall apply, where the circumstances provided for in Article 60 are present, to contributory pensions which are caused from 1 January 2016.

On the other hand, the sustainability factor regulated in Article 211 of the recast text will only apply to the retirement pensions of the Social Security system that are caused from 1 January 2019.

Given in Madrid, on October 30, 2015.

FELIPE R.

The Minister of Employment and Social Security,

FATIMA BANEZ GARCIA

RECAST TEXT OF THE GENERAL SOCIAL SECURITY ACT

INDEX

Title I. General rules of the social security system.

Chapter I. Preliminary rules.

Article 1. Right of the Spanish to Social Security.

Article 2. Principles and aims of social security.

Article 3. Irrenunciation of the rights of social security.

Article 4. Delimitation of functions.

Article 5. Responsibilities of the Ministry of Employment and Social Security and other ministerial departments.

Article 6. Coordination of related functions.

Chapter II. Field of application and structure of the social security system.

Section 1. General Provisions.

Article 7. Extension of the application field.

Article 8. Mandatory multiple inclusion ban.

Article 9. Structure of the social security system.

Article 10. Special schemes.

Article 11. Special systems.

Section 2. Provisions applicable to certain groups.

Article 12. Family.

Article 13. Workers with disabilities.

Article 14. Worker partners and cooperative work partners.

Chapter III. Membership, listing and collection.

Section 1. System affiliation and ups, downs and variations of data in the systems that integrate it.

Article 15. Obligation and scope of membership.

Article 16. Membership, ups, downs and variations of data.

Article 17. Obligations of the Administration of Social Security and the right to information.

Section 2. Cotization to Social Security and by concepts of joint collection.

Article 18. Compulsory.

Article 19. Bases and types of quotation.

Article 20. Acquisition, maintenance, loss and recovery of benefits in the listing.

Section 3. Clearance And Collection Of Quotas and Other System Resources.

Subsection 1. General Provisions.

Article 21. Competition.

Article 22. Settlement and entry of quotas and other resources.

Article 23. Deferral of payment.

Article 24. Prescription.

Article 25. Ranking of appropriations.

Article 26. Repayment of undue income, reimbursement of the costs of guarantees and payment of amounts declared by judgment.

Article 27. Transactions on the rights of social security.

Subsection 2. First settlement and collection on a voluntary basis.

Article 28. Effects of the lack of payment in regulatory time.

Article 29. Compliance with obligations in respect of the settlement of quotas and compensation.

Article 30. Surcharges for out-of-term income.

Article 31. Interest on late payment.

Article 32. Imputation of payments.

Article 33. Claims of debts.

Article 34. Minutes of settlement of quotas.

Article 35. Determination of the debts by quotas.

Article 36. Powers of verification.

Subsection 3. Annual collection.

Article 37. Precautionary measures.

Article 38. Providence for aaward, other acts of the executive procedure and procedure of deduction.

Article 39. Tercerias.

Article 40. Duty of information by financial institutions, public officials, official professionals and authorities.

Article 41. Lifting of embargable goods.

Chapter IV. Protective action.

Section 1. General Provisions.

Article 42. Protective action of the Social Security system.

Article 43. Voluntary improvements.

Article 44. Characters of the capabilities.

Article 45. Liability in order for benefits.

Article 46. Payment of contributory pensions arising from common contingencies and non-contributory pensions.

Section 2. Recognition, determination and maintenance of the right to benefits.

Article 47. Requirement to be current in the payment of contributions.

Article 48. Transformation of deadlines into days.

Article 49. The effect of the overlapping contributions in various schemes in order to the pensions of social security.

Article 50. Calculation of revenue for the purposes of the recognition or maintenance of the entitlement to benefits.

Article 51. Residence for the purpose of benefits and allowances for minima.

Article 52. Adoption of precautionary measures.

Section 3. Enrollment, expiration and refund of improper benefits.

Article 53. Prescription.

Article 54. Expiration.

Article 55. Drawback of undue benefits.

Section 4. Revaluation, maximum and minimum amounts of pensions and maternity supplement for demographic contribution to Social Security.

Subsection 1. First Common Provisions.

Article 56. Consideration as public pensions.

Subsection 2. Contributory Pensions.

Article 57. Limitation of the initial amount of pensions.

Article 58. Revaluation.

Article 59. Allowances for pensions lower than the minimum.

Article 60. Maternity supplement in the contributory pensions of the social security system.

Article 61. Extraordinary pensions caused by acts of terrorism.

Subsection 3. Non-contributory pensions.

Article 62. Revaluation.

Section 5. Social Services.

Article 63. Object.

Section 6. Social Assistance.

Article 64. Concept.

Article 65. Content of the aid.

Chapter V. Management of Social Security.

Section 1.

Article 66. Enumeration.

Article 67. Structure and competences.

Article 68. Legal nature.

Article 69. Participation in management.

Article 70. International relations and services.

Article 71. Provision of information to entities managing the economic benefits of social security.

Article 72. Register of Public Social Benefits.

Section 2. Common Services.

Article 73. Creation.

Article 74. General Treasury of Social Security.

Section 3. The common standards for managing entities and common services.

Article 75. Name reservation.

Article 76. Tax exemptions and other benefits.

Article 77. Data reservation.

Article 78. Staff arrangements.

Chapter VI. Collaboration in the management of Social Security.

Section 1.

Article 79. Enumeration.

Section 2. Collaborating Mutual Partners with Social Security.

Subsection 1. General Provisions.

Article 80. Definition and object.

Article 81. Setting up of mutual partners with social security.

Article 82. Particularities of managed services and services.

Article 83. Scheme of option of the associated employers and of the self-employed workers.

Article 84. Economic-financial regime.

Subsection 2. Organs Governing and participation.

Article 85. Enumeration.

Article 86. The General Board.

Article 87. The Board of Directors.

Article 88. The Managing Director and the other personnel of the mutual.

Article 89. The Monitoring and Monitoring Committee.

Article 90. The Commission of Special Prstations.

Article 91. Incompatibilities and responsibilities of the members of the governing and participation bodies.

Subsection 3. Heritage and hiring regime.

Article 92. Social security patrimony attached to the mutual funds.

Article 93. Historical heritage.

Article 94. Recruitment.

Subsection 4. th Management Results.

Article 95. Economic outcome and reserves.

Article 96. Surpluses.

Article 97. Fund for Social Security Contingencies.

Subsection 5. Other provisions.

Article 98. Responsibilities of the Ministry of Employment and Social Security.

Article 99. Right of information, complaints and complaints.

Article 100. Precautionary measures and joint responsibility.

Article 101. Dissolution and liquidation.

Section 3.

Article 102. Collaboration of companies.

Chapter VII. Economic regime.

Section 1. Heritage of Social Security.

Article 103. Heritage.

Article 104. Ownership, membership, administration and custody.

Article 105. Acquisition of immovable property.

Article 106. Disposal of immovable property and securities securities.

Article 107. Leasing and disposal of immovable property.

Article 108. Inembargability.

Section 2. Social Security Resources and Financial Systems.

Article 109. General resources.

Article 110. Financial system.

Article 111. Investments.

Section 3. Budget, intervention and accounting for Social Security.

Article 112. General provision and regulatory rules for intervention.

Article 113. Modification of appropriations, balances and budgetary inadequacies at the National Institute of Health Management.

Article 114. Amortization of acquisitions.

Article 115. Annual audit plan.

Article 116. Social Security Accounts.

Section 4. Social Security Reserve Fund.

Article 117. Establishment of the Social Security Reserve Fund.

Article 118. Endowment of the Fund.

Article 119. Determination of the budget surplus.

Article 120. Agreement for the allocation of the Fund and its materialization.

Article 121. Disposal of assets of the Fund.

Article 122. Financial management of the Fund.

Article 123. Management Committee of the Social Security Reserve Fund.

Article 124. Investment Advisory Commission of the Social Security Reserve Fund.

Article 125. Follow-up Committee of the Social Security Reserve Fund.

Article 126. Nature of the management and budgetary allocation operations.

Article 127. Annual report.

Section 5. Contracting on Social Security.

Article 128. Recruitment.

Chapter VIII. Procedures and notifications in the field of social security.

Article 129. Procedural rules.

Article 130. Electronic processing of performance procedures.

Article 131. Contributions of Social Security data by electronic means.

Article 132. Notifications of administrative acts by electronic means.

Chapter IX. Inspection and infringements and sanctions in the field of social security.

Article 133. Powers of the Inspectorate.

Article 134. Collaboration with the Inspectorate.

Article 135. Infringements and sanctions.

Title II. General system of social security.

Chapter I. Field of application.

Article 136. Extension.

Article 137. Exclusions.

Chapter II. Registration of companies and rules on membership, listing and collection.

Section 1. Inscription of companies and membership of workers.

Article 138. Registration of companies.

Article 139. Membership, ups and downs.

Article 140. Procedure and time limits.

Section 2.

Subsection 1. General Provisions.

Article 141. Subjects obliged.

Article 142. Responsible subject.

Article 143. Nullity of covenants.

Article 144. Duration of the obligation to list.

Article 145. Type of quotation.

Article 146. Contribution to accidents at work and occupational diseases.

Article 147. Basis of quotation.

Article 148. Maximum and minimum ceilings for the listing basis.

Article 149. Additional contribution for overtime.

Article 150. Standardisation.

Subsection 2. Th Quotation in special assumptions.

Article 151. Quotation on short-term contracts.

Article 152. Quotation with sixty-five or more years.

Article 153. Contributions in cases of compatibility of retirement and work.

Section 3. Collection.

Article 154. General rules.

Chapter III. Common aspects of protective action.

Article 155. Scope of the protective action.

Article 156. Concept of an accident at work.

Article 157. Concept of occupational disease.

Article 158. Concept of non-work accident and common disease.

Article 159. Concept of the remaining contingencies.

Article 160. Catastrophic risks.

Chapter IV. General rules on benefits.

Article 161. Amount of benefits.

Article 162. Characters of the capabilities.

Article 163. Pension incompatibility.

Article 164. Surcharge of economic benefits arising from accidents at work and occupational disease.

Article 165. Conditions of entitlement to benefits.

Article 166. Situations treated as high.

Article 167. Liability in order for benefits.

Article 168. Special cases of liability in respect of benefits.

Chapter V. Temporary incapacity.

Article 169. Concept.

Article 170. Powers over the processes of temporary incapacity.

Article 171. Economic benefit.

Article 172. Beneficiaries.

Article 173. Birth and duration of entitlement to the allowance.

Article 174. Extinction of entitlement to the allowance.

Article 175. Loss or suspension of entitlement to the allowance.

Article 176. Periods of observation and special obligations in case of occupational disease.

Chapter VI. Maternity.

Section 1. General Subposition.

Article 177. Protected situations.

Article 178. Beneficiaries.

Article 179. Economic benefit.

Article 180. Loss or suspension of the right to maternity allowance.

Section 2. Special Supposition.

Article 181. Beneficiaries.

Article 182. Economic benefit.

Chapter VII. Fatherhood.

Article 183. Protected status.

Article 184. Beneficiaries.

Article 185. Economic benefit.

Chapter VIII. Risk during pregnancy.

Article 186. Protected status.

Article 187. Economic benefit.

Chapter IX. Risk during natural lactation.

Article 188. Protected status.

Article 189. Economic benefit.

Chapter X. Care for children affected by cancer or other serious illness.

Article 190. Protected status.

Article 191. Beneficiaries.

Article 192. Economic benefit.

Chapter XI. Permanent contributory disability.

Article 193. Concept.

Article 194. Degrees of permanent incapacity.

Article 195. Beneficiaries.

Article 196. Economic benefits.

Article 197. The statutory basis for pensions of permanent incapacity arising from common contingencies.

Article 198. Compatibility in the receipt of economic benefits due to permanent incapacity.

Article 199. Special rule on permanent disability arising from occupational disease.

Article 200. Qualification and review.

Chapter XII. Permanent non-disabling injuries.

Article 201. Compensation per scale.

Article 202. Beneficiaries.

Article 203. Incompatibility with permanent disability benefits.

Chapter XIII. Retirement in its contributory mode.

Article 204. Concept.

Article 205. Beneficiaries.

Article 206. Early retirement on account of the activity or in the event of disability.

Article 207. Early retirement due to non-attributable cause to the worker.

Article 208. Early retirement at the interest of the person concerned.

Article 209. The statutory basis for the retirement pension.

Article 210. Amount of pension.

Article 211. Sustainability factor of the retirement pension.

Article 212. Prescriptibility.

Article 213. Incompatibilities.

Article 214. Retirement pension and active ageing.

Article 215. Partial retirement.

Chapter XIV. Death and survival.

Article 216. Benefits.

Article 217. Causative subjects.

Article 218. Death aid.

Article 219. Survivor's pension for the surviving spouse.

Article 220. Widow's pension in cases of separation, divorce or marriage annulment.

Article 221. Widow's widow's pension in fact.

Article 222. Temporary provision of widowage.

Article 223. Compatibility and extinction of the benefits of widowage.

Article 224. Orphan's pension.

Article 225. Compatibility of the orphan's pension.

Article 226. Benefits in favour of family members.

Article 227. Special flat-rate allowance.

Article 228. The regulatory basis for death and survival benefits arising from common contingencies.

Article 229. Limit of the amounts of pensions.

Article 230. Prescriptibility.

Article 231. Impairment to be a beneficiary of death and survival benefits.

Article 232. Precautionary suspension of the payment of death and survival benefits in certain cases.

Article 233. Increase in orphan's pensions and in favour of family members, in certain cases.

Article 234. Payment of orphan's pensions in certain cases.

Chapter XV. Protection for the family.

Article 235. Periods of contribution assimilated by birth.

Article 236. Child or child care benefits.

Article 237. Family benefit in their contributory mode.

Chapter XVI. Common provisions of the General Regime.

Section 1. Voluntary Enhancements of the General Regime's Protective Action.

Article 238. Improvements to the protective action.

Article 239. Direct improvement of benefits.

Article 240. Modes of direct improvement management.

Article 241. Improvement by the establishment of additional contribution rates.

Section 2. Provisions on Safety and Health at Work in the General Regime.

Article 242. Non-compliance with accidents at work.

Article 243. Specific rules for occupational diseases.

Article 244. Responsibilities for lack of medical recognitions.

Chapter XVII. Provisions applicable to certain workers of the General Regime.

Section 1. Part-time contracted workers.

Article 245. Social protection.

Article 246. Quote.

Article 247. Computation of the trading periods.

Article 248. The amount of financial benefits.

Section 2. Employees hired for training and learning.

Article 249. Protective action.

Chapter XVIII. Special systems for employees of the household and for employed persons.

Section 1. Special System for Home Employees.

Article 250. Scope of application.

Article 251. Protective action.

Section 2. Special System for Agricultural Workers.

Article 252. Scope of application.

Article 253. Rules of inclusion.

Article 254. Membership, ups, downs and variations of data.

Article 255. Quote.

Article 256. Protective action.

Chapter XIX. Management.

Article 257. Management and collaboration in management.

Article 258. Concerts for the provision of administrative and health services.

Chapter XX. Financial regime.

Article 259. Financial system.

Article 260. Specific rules on accidents at work and occupational diseases.

Chapter XXI. Application of the general rules of the system.

Article 261. Right of supply.

Title III. Unemployment protection.

Chapter I. General rules.

Article 262. Purpose of the protection.

Article 263. Levels of protection.

Article 264. Protected persons.

Article 265. Protective action.

Chapter II. Contributory level.

Article 266. Requirements for the birth of the right to benefits.

Article 267. Legal status of unemployment.

Article 268. Application, birth and preservation of the right to benefits.

Article 269. Duration of the unemployment benefit.

Article 270. Amount of unemployment benefit.

Article 271. Suspension of duty.

Article 272. Extinction of the right.

Article 273. Contribution during the unemployment situation.

Chapter III. Level of care.

Article 274. Beneficiaries of the unemployment benefit.

Article 275. Registration, lack of income and family responsibilities.

Article 276. Birth and extension of entitlement to the allowance.

Article 277. Duration of the allowance.

Article 278. Amount of allowance.

Article 279. Suspension and termination of entitlement to the allowance.

Article 280. Contribution during the receipt of the allowance.

Chapter IV. Scheme of benefits.

Article 281. Automaticity of the right to benefits.

Article 282. Incompatibilities.

Article 283. Unemployment benefit and temporary incapacity.

Article 284. Unemployment benefit, maternity and paternity.

Article 285. Unemployment benefit of over 55 years of age and retirement.

Chapter V. Special provisions applicable to certain groups.

Section 1. Employees included in the special system for agricultural workers.

Article 286. Applicable rules.

Article 287. Protection by unemployment of casual agricultural workers.

Article 288. Unemployment protection for agricultural workers who are resident in Andalusia and Extremadura.

Article 289. Contribution during the collection of benefits.

Section 2.

Article 290. Contract workers for training and learning.

Article 291. Workers of the Special Regime of Social Security of the Sea Workers.

Article 292. Professional soldiers of troops and marineria.

Chapter VI. Financial arrangements and management of benefits.

Article 293. Financing.

Article 294. Managing body.

Article 295. Repayment of undue payments.

Article 296. Payment of benefits.

Article 297. Control of benefits.

Chapter VII. Regime of obligations, infringements and penalties.

Article 298. Obligations of employers.

Article 299. Obligations of workers, applicants and beneficiaries of unemployment benefits.

Article 300. Commitment of activity.

Article 301. Proper placement.

Article 302. Infringements and sanctions.

Article 303. Impeachment of acts.

Chapter VIII. Right of supply.

Article 304. Right of supply.

Title IV. Special scheme for the social security of self-employed or self-employed persons.

Chapter I. Field of application.

Article 305. Extension.

Article 306. Exclusions.

Chapter II. Membership, listing and collection.

Article 307. Membership, ups, downs, data variations, listing and collection.

Article 308. Price in the case of coverage of professional contingencies and in the case of coverage of the cessation of activity.

Article 309. Contributions in cases of retirement compatibility and self-employment.

Article 310. Choice of the listing basis regardless of age.

Article 311. Quotation with 65 or more years of age.

Article 312. Minimum base for certain self-employed workers.

Article 313. Minimum base on initial high assumptions in multi-activity situation.

Chapter III. Protective action.

Section 1. Non-Protective Contingencies.

Article 314. Scope of the protective action.

Article 315. Coverage of the temporary disability.

Article 316. Coverage of professional contingencies.

Article 317. Protective action of economically dependent self-employed workers.

Section 2. Provisions on benefits.

Article 318. Applicable rules.

Article 319. Effects of the above quotas on discharge.

Article 320. Regulatory basis for certain assumptions of exemption from quotas.

Article 321. Birth and amount of temporary incapacity benefit.

Article 322. The amount of the retirement pension.

Chapter IV. Special system for agricultural own-account workers.

Article 323. Scope of application.

Article 324. Rules of inclusion.

Article 325. Specialties in the field of contribution.

Article 326. Coverage of temporary incapacity and professional contingencies.

Title V. Protection by cessation of activity.

Chapter I. General provisions.

Article 327. Object and scope of application.

Article 328. Legal regime.

Article 329. Protective action.

Article 330. Requirements for the birth of the right to protection.

Article 331. Legal status of cessation of activity.

Article 332. Accreditation of the legal status of cessation of activity.

Chapter II. Legal status of cessation of activity in special cases.

Article 333. Economically dependent self-employed workers.

Article 334. Self-employed workers for their status as partners in capital companies.

Article 335. Associate worker worker worker partners.

Article 336. Self-employed workers who carry out their professional activities together.

Chapter III. Protection regime.

Article 337. Application and birth of the right to protection by cessation of activity.

Article 338. Duration of the economic benefit.

Article 339. Amount of the economic benefit by cessation of the activity.

Article 340. Suspension of the right to protection.

Article 341. Extinction of the right to protection.

Article 342. Incompatibilities.

Article 343. Cessation of activity, temporary incapacity, maternity and paternity.

Chapter IV. Financial arrangements and management of benefits.

Article 344. Financing, base and type of contribution.

Article 345. Collection.

Article 346. Managing body.

Chapter V. Regime of obligations, infringements and penalties.

Article 347. Obligations of the self-employed.

Article 348. Recovery of benefits unduly received.

Article 349. Infringements.

Article 350. Competent jurisdiction and prior complaint.

Title VI. Non-contributory benefits.

Chapter I. Family benefits in their non-contributory mode.

Section 1.

Article 351. Enumeration.

Section 2. Economic Allowance per child or child in charge.

Article 352. Beneficiaries.

Article 353. Amount of allocations.

Article 354. Determination of the degree of disability and the need for the contest of another person.

Article 355. Declaration and effects of family variations.

Article 356. Accrual and credit.

Section 3. Economic Provision by birth or adoption of child in cases of large, single-parent families and mothers with disabilities.

Article 357. Provision and beneficiaries.

Article 358. Amount of benefit.

Section 4. First delivery or multiple adoption.

Article 359. Beneficiaries.

Article 360. Amount.

Section 5. Common Provisions.

Article 361. Incompatibilities.

Article 362. Revaluation.

Chapter II. Non-contributory pensions.

Section 1. Uncontributory Invalidity.

Article 363. Beneficiaries.

Article 364. Amount of pension.

Article 365. Economic effects of pensions.

Article 366. Compatibility of pensions.

Article 367. Rating.

Article 368. Obligations of the beneficiaries.

Section 2. Retirement in its non-contributory mode.

Article 369. Beneficiaries.

Article 370. Amount of pension.

Article 371. Economic effects of the recognition of the right.

Article 372. Obligations of the beneficiaries.

Chapter III. Provisions common to non-contributory benefits.

Article 373. Management.

Additional disposition first. Rules applicable to special schemes.

Additional provision second. Protection of migrant workers.

Additional provision third. Inclusion in the General System of Social Security of civil servants and other staff of new income.

Additional provision fourth. Consideration of the services provided in the second place or activity to the Public Administrations.

Additional provision fifth. Social security scheme for insured persons providing services in the European Union Administration.

Additional provision sixth. Stays of training, practices, collaboration or specialization.

Additional provision seventh. Health care scheme for officials from the extinguished Special Regime of Officials of the Local Administration.

Additional disposition octave. Management of maternity and paternity benefits.

Additional provision ninth. Social Institute of the Navy.

Additional provision 10th. Income from sale of goods and services provided to third parties.

Additional provision eleventh. Powers in the field of expenditure authorisations.

Additional disposition twelfth. Transfer of the National Social Security Institute to the Autonomous Communities in relation to insured persons in another State and residing in Spain.

Additional disposition thirteenth. Legal status of the special agreement to subscribe in certain cases of collective redundancy.

Additional disposition fourteenth. Legal regime of special agreements of non-professional carers of persons in a situation of dependency.

Additional provision 15th. Commission to follow up the Special System for Agricultural Workers.

Additional provision sixteenth. Spouse of the holder of the agricultural holding.

Additional 17th disposition. Adequacy of the Special System of Social Security of Workers for Account or Autonomy.

18th additional disposition. Framing of the collegiate professionals.

Additional 19th disposition. Scope for the protection of alternative social welfare insurance schemes to the Special Scheme for Social Security of Workers for the Account of Own or Self-Employed.

320th additional disposition. Coefficients reducing the retirement age of the members of the Ertzaintza Corps.

Additional twenty first disposition. Calculation of periods quoted to the Montepios of the Public Administrations of Navarra.

Additional twenty-second disposition. Report on the adequacy and sufficiency of pensions in the social security system.

33rd additional disposition. Allowances for social security contributions and contributions for joint recovery in certain special employment relationships and reductions in respect for workers in certain geographical areas.

Twenty-fourth additional disposition. Application of the benefits in the contribution in the Special System for Home Employees.

Additional twenty-fifth disposition. Assimilation of persons who have been legally declared incapable.

Additional twenty-sixth disposition. Spouses of holders of family establishments.

First transient disposition. Transitional rights arising from the legislation before 1967.

Second transient disposition. Benefits of the Compulsory Insurance for Old Age and Invalidity.

Transitional provision third. Contributions made in previous schemes.

Transitional disposition fourth. Application of previous legislation to cause the right to a retirement pension.

Transient disposition fifth. Early retirement in certain special cases.

Transitional disposition sixth. Situation treated as high in conversion processes.

Transitional disposition seventh. Gradual application of the retirement age and the years of contributions.

Transient disposition octave. Transitional rules on the statutory basis for the retirement pension.

transient disposition ninth. Application of the percentages to be attributed to the listed years for calculating the retirement pension.

Transient disposition tenth. Transitional rules on partial retirement.

Transient disposition eleventh. Application of retirement age-reducing coefficients.

Transient Disposition twelfth. Calculation for the retirement of periods with an exemption from contributions of workers with sixty-five or more years.

transient disposition thirteenth. Transitional rule on widow's pension in cases of legal separation or divorce prior to 1 January 2008.

Transitional disposition fourteenth. Application of child or child care benefits.

15th transient disposition. Value of the α parameter of the mathematical expression for the determination of the rate of revaluation of contributory pensions.

Transient disposition sixteenth. Bases and types of contribution and protective action in the Special System for Home Employees.

transient disposition seventeenth. Employed persons from the Special Agricultural Social Security Scheme.

18th transient disposition. Gradual application of the bases and rates of contributions and reductions in the Special System for Agricultural Workers.

Nineteenth transient disposition. Framework for the framing of certain work partners.

Transient Disposition 20th. Validity for the purposes of benefits from contributions prior to the discharge in the Special Regime of Social Security of the Self-Employed or Self-Employed.

Transient disposition twenty-first. Integration of replacement entities.

Transient disposition twenty-second. Debts to the Social Security of football clubs.

Transient disposition twenty-third. Concerts for the collection.

Twenty-fourth transient disposition. Incompatibility of non-contributory benefits.

Twenty-fifth transient disposition. Survival of the economic benefits of persons with disabilities.

Transient disposition twenty-sixth. Qualification of permanent incapacity.

Twenty-seventh transient disposition. Allowances for minimum contributory pensions.

Transient disposition twenty-eighth. Accreditation of certain legal situations of unemployment.

Twenty-ninth transient disposition. Coverage of the temporary incapacity of workers incorporated into the Special Scheme of Social Security of Workers for the Account of Own or Self-employed persons prior to 1 January 1998.

Final disposition first. Competence title.

Final disposition second. Powers of other ministerial departments.

Final disposition third. Accommodation of the rules on retirement pension for age reduction.

Final disposition fourth. Workers who remain active.

Final disposition fifth. Provisions relating to employed persons employed in agriculture.

Final disposition sixth. Self-employed workers engaged in street or home sales.

Final disposition seventh. Powers over temporary incapacity.

Final disposition octave. Regulatory development.

TITLE I

General social security system rules

CHAPTER I

Preliminary Rules

Article 1. Right of the Spanish to Social Security.

The right of Spaniards to Social Security, established in Article 41 of the Constitution, will be in accordance with the provisions of this law.

Article 2. Principles and aims of social security.

1. The social security system, configured by the protective action in its contributory and non-contributory modalities, is based on the principles of universality, unity, solidarity and equality.

2. The State, by means of social security, guarantees to persons who are included in the field of application of the law, to comply with the conditions required in the contributive or non-contributory modalities, as well as to the relatives or assimilated persons who are in charge of it, the adequate protection against the contingencies and in the situations contemplated in this law.

Article 3. Irrenunciation of the rights of social security.

Any covenant, individual or collective, by which the worker renounces the rights conferred by this law shall be null and void.

Article 4. Delimitation of functions.

1. The State is responsible for the ordination, jurisdiction and inspection of Social Security.

2. Workers and employers shall cooperate in the management of social security in the terms provided for in this law, without prejudice to other forms of participation of the persons concerned established by the laws, in accordance with Article 129.1 of the Constitution.

3. In any event, the management of social security may serve as a basis for commercial profits.

Article 5. Responsibilities of the Ministry of Employment and Social Security and other ministerial departments.

1. The non-jurisdictional functions of the State in the field of social security which are not of the Government's own shall be exercised by the Ministry of Employment and Social Security, without prejudice to those which may correspond, in the specific field of their respective areas, to other ministerial departments.

2. Within the competence of the State, they correspond to the Ministry of Employment and Social Security, in relation to the matters governed by this law, the following powers:

a) Propose to the Government the general regulations for its implementation.

(b) The exercise of regulatory power not covered by point (a).

c) The development of the economic and financial functions of Social Security, with the exception of those entrusted in Law 47/2003, of November 26, General Budget, and provisions concordant to the Ministry of Finance and Public Administrations or, where appropriate, to other bodies to which this law grants specific powers in the field, and the management and supervision of the managing entities and common services of Social Security, as well as the entities that collaborate in the management of the same, being able to suspend or modify the powers and powers of the same in cases and with the formalities and requirements to be determined in accordance with the rules.

d) The inspection of Social Security through the Labour and Social Security Inspectorate.

e) To establish the assumptions and conditions in which the persons responsible in the field of social security are obliged to receive the notifications by electronic means in accordance with the provisions of article 27.6 of Law 11/2007, of June 22, of electronic access of citizens to Public Services.

3. The Ministry of Employment and Social Security shall organize in an appropriate manner the services and institutions to carry out the appropriate legal, sociological, economic and statistical studies of the Social Security, as well as the simplification and rationalization of the operations and administrative procedures that demand its development and application.

4. The exercise of the powers conferred on the Ministry of Employment and Social Security in relation to Social Security shall be the responsibility of the bodies and departments determined in this law, in its implementing and development provisions or in the Ministry's organic.

Article 6. Coordination of related functions.

It is up to the government to make the necessary arrangements to coordinate the action of the agencies, services and management entities of the social security system with that of those who perform related functions of social security, health, education and social assistance.

CHAPTER II

Application field and Social Security system structure

Section 1. General Provisions

Article 7. Extension of the application field.

1. They shall be included in the system of social security for the purposes of contributory benefits, irrespective of their sex, marital status and profession, Spaniards residing in Spain and foreigners residing or legally residing in Spain, provided that, in both cases, they exercise their activity on national territory and are included in any of the following paragraphs:

(a) employed persons who provide their services under the conditions laid down in Article 1.1 of the recast of the Law on the Staff Regulations of Workers, in the various branches of economic activity or assimilated to them, whether temporary or seasonal, even if they are discontinuous, and including workers at a distance, and independently, in all cases, of the professional group of the worker, of the form and value of the remuneration they receive and of the common or special nature of their employment relationship.

(b) Self-employed or self-employed persons, whether or not they are holders of individual or family-owned enterprises, over the age of 18 years, who meet the requirements that are expressly laid down in this law and in its implementing legislation.

c) Partner worker worker partners.

d) Students.

e) Civil and military officials.

2. They shall also be included in the field of application of the social security system, for the purposes of non-contributory benefits, all Spaniards resident in Spanish territory.

They shall also be included in the field of application of the Social Security system, for the purposes of non-contributory benefits, foreign nationals residing legally in Spanish territory, in the terms provided for in the Organic Law 4/2000, of 11 January, on the rights and freedoms of foreigners in Spain and their social integration and, where appropriate, in the treaties, conventions, agreements or international instruments approved, signed or ratified to this effect.

3. The Government, within the framework of public social protection systems, may establish social protection measures in favour of Spanish non-residents in Spain, in accordance with the characteristics of the countries of residence.

4. The Government, as a measure to facilitate the full social and professional integration of high-level athletes, will be able to establish the inclusion of those in the social security system.

5. By way of derogation from the foregoing paragraphs of this Article, the Government, acting on a proposal from the Ministry of Employment and Social Security and the most representative trade union organisations or the competent official college, may, at the request of the persons concerned, exclude from the field of application of the relevant social security scheme, persons whose work as an employed person, in consideration of their working time or remuneration, may be considered to be marginal and non-constitutive of life.

Article 8. Mandatory multiple inclusion ban.

1. Persons covered by the field of application of the social security system may not be included in the same work, on a compulsory basis, in other systems of provision other than those in the system.

2. Mandatory systems of provision other than those covered by this law, which may have constituted certain professional groups, shall be integrated into the General Regime or special schemes, as appropriate, provided that the inclusion of the groups mentioned in the field of application of those schemes is compulsory.

Article 9. Structure of the social security system.

1. The Social Security system is integrated by the following schemes:

(a) The General Regime, which is regulated in Title II of this Law.

(b) The special arrangements referred to in the following Article.

2. The special schemes of the social security system shall be regulated in accordance with the provisions of Article 10 (3) and (4). The time, scope and conditions for the preservation of the rights in the course of acquisition of persons who pass from one to the other regimes shall be established by means of the aggregation of the periods of stay in each of those schemes, provided that they do not overlap. Those rules shall be in accordance with the provisions of this paragraph, irrespective of the arrangements to be affected, and shall take into account the extent and content achieved by the protective action of each of them.

Article 10. Special schemes.

1. Special schemes shall be established for those occupational activities in which, by their nature, their peculiar conditions of time and place or the nature of their production processes, such establishment was made necessary for the proper application of the benefits of social security.

2. Special schemes shall be considered to cover the following groups:

a) Self-employed or self-employed.

b) Sea workers.

c) Civil and military officials.

d) Students.

(e) Other groups to be determined by the Ministry of Employment and Social Security, considering that the establishment for them of a special scheme is necessary, as provided for in paragraph 1.

3. The special schemes for the groups referred to in points (b) and (c) of the preceding paragraph shall be governed by the specific laws which are to be applied, and shall be governed by the rules of the general scheme, in accordance with the terms set out in the following paragraph.

4. Without prejudice to Title IV, in the rules of the special schemes not covered by the preceding paragraph, each of them shall be determined for its scope and the various matters relating thereto shall be governed, in accordance with the provisions of this Title and with a view to the maximum homogeneity with the General Regime permitting the financial availability of the system and the characteristics of the various groups affected by those schemes.

5. In accordance with the trend towards the unit to be chaired by the social security system, the government may, on a proposal from the Ministry of Employment and Social Security, provide for the integration into the General Regime of any of the special schemes corresponding to the groups referred to in paragraph 2, with the exception of those which are to be governed by specific laws, provided that this is possible taking into account the peculiar characteristics of the groups concerned and the degree of homogeneity with the General Regime achieved in the regulation of the special scheme be treated.

In the same way, the integration provided for in the previous paragraph may be made available in another special scheme where the characteristics of both schemes so advise and achieve greater homogeneity with the General Regime.

Article 11. Special systems.

In addition to the special systems regulated in this law, in those systems of social security in which it is necessary, special systems may be established exclusively in some or some of the following matters: framing, affiliation, form of quotation or collection. In the regulation of such systems, the competent ministry shall be informed by reason of the activity or condition of the persons included.

Section 2

Article 12. Family.

1. For the purposes of Article 7.1, no account shall be taken of employed persons, unless proof to the contrary: the spouse, descendants, ascendants and other relatives of the employer, by consanguinity or affinity up to and including the second degree and, where appropriate, by adoption, occupied in their centre or centres of work, when they live in their home and are in their position.

2. Without prejudice to the provisions of the previous paragraph and in accordance with the provisions of the additional provision of Law No 20/2007 of 11 July of the Statute for self-employment, self-employed workers may, as employed persons, hire children under the age of 30, even if they live with them. In this case, the scope of the protective action provided to the contracted family members will be excluded from the unemployment coverage.

The same treatment will be given to children who, even if they are over 30 years old, have special difficulties for their job insertion. For these purposes, such special difficulties shall be deemed to exist where the worker is included in any of the following groups:

a) People with cerebral palsy, people with mental illness or people with intellectual disabilities, with a recognized disability degree equal to or greater than 33 percent.

b) Persons with physical or sensory disabilities, with a recognized disability degree equal to or greater than 65 percent.

Article 13. Workers with disabilities.

1. Workers with disabilities employed in the special employment centres shall be included as employed persons in the social security scheme corresponding to their activity.

2. The Government will adopt specific rules concerning its working conditions and social security in the context of the peculiar characteristics of its work.

Article 14. Worker partners and cooperative work partners.

1. The worker members of the associated worker cooperatives will enjoy the benefits of Social Security, with the possibility of opting for the cooperative between the following modalities:

(a) As assimilated to employed persons. Such cooperatives shall be integrated into the General Regime or in any of the special social security schemes, as appropriate, in accordance with their activity.

b) As self-employed workers in the special scheme concerned.

The cooperatives will exercise the option in their statutes, and they will only be able to modify it in the assumptions and conditions that the government establishes.

2. The working partners of the Community's cooperative land-holding cooperatives and the working partners referred to in Article 13.4 of Law 27/1999 of 16 July of Cooperatives shall be treated as selfemployed persons for the purposes of social security.

3. In any event, they shall not apply to the associated worker cooperatives, to the cooperatives of the Community exploitation of the land, nor to the working members of the cooperatives, the rules on the contributions and benefits of the Salarial Guarantee Fund.

4. The Government is authorised to regulate the scope, terms and conditions of the option provided for in this Article, as well as, where appropriate, to adapt the rules of the social security schemes to the peculiarities of the cooperative activity.

CHAPTER III

Affiliation, Quote, and Collection

Section 1. System affiliation and high, low, and data variations in the systems that integrate it

Article 15. Obligation and scope of membership.

Membership of Social Security is mandatory for the persons referred to in Article 7.1 and only for their entire life and for the entire system, without prejudice to the high and low in the different regimes that integrate it, as well as the other variations that may occur after the affiliation.

Article 16. Membership, ups, downs and variations of data.

1. Membership may be applied at the request of persons and entities who are obliged to such an act, at the request of the persons concerned or on their own initiative by the Social Security Administration.

2. It shall be the responsibility of the persons and entities to be determined, the fulfilment of the obligations to apply for membership and the corresponding bodies of the Administration of Social Security of the facts determining the high, low and variations referred to in the previous article.

3. If the persons and entities to whom such obligations are concerned do not comply with them, the persons concerned may directly urge their affiliation, discharge, discharge or variation of data, without prejudice to the effective discharge of the responsibilities in which they have incurred, including, where appropriate, the payment of the benefits, and the imposition of the penalties resulting from them.

4. Both the membership and the formalities determined by the ups, downs and variations referred to in the preceding article may be carried out on their own initiative by the relevant bodies of the Social Security Administration when, following the data at their disposal, the work of the Labour and Social Security Inspectorate or by any other procedure, the failure to comply with those obligations is established.

5. Without prejudice to Article 42 of the recast text of the Law on the Staff Regulations, employers who hire or subcontract with others the performance of works or services corresponding to the activity of those or who are continuously performing in their work centers shall check, prior to the commencement of the provision of the contracted or subcontracted activity, the affiliation and discharge in the Social Security of each of the workers who occupy them during the period of execution of the contract or subcontract.

6. The duty of verification provided for in the preceding paragraph shall not be required where the contracted activity relates exclusively to the construction or repair which the holder of a household may contract with respect to his dwelling, as well as when the owner of the work or industry does not contract its performance by reason of a business activity.

Article 17. Obligations of the Administration of Social Security and the right to information.

1. The bodies of the Social Security Administration competent in this field shall keep up-to-date the data relating to the persons affiliated, as well as the data of the persons and entities to whom the obligations laid down in this Section correspond.

2. Employers and employees shall have the right to be informed by the bodies of the Social Security Administration of the data relating to them. The same right will be enjoyed by people who credit a personal and direct interest, in accordance with the provisions of this law.

For these purposes, the Social Security Administration shall inform each worker about his future right to the ordinary retirement provided for in Article 205.1, from the age and with the periodicity and content that are determined.

However, this communication on the right to ordinary retirement that could correspond to each worker will be transmitted for information purposes only, without the origin of rights or expectations of rights in favor of the worker or of third parties.

This obligation will also be required in relation to instruments of a complementary or alternative nature that provide for retirement commitments such as social security mutual societies, alternative mutual societies, business social security plans, insured pension plans, pension plans and funds, and individual and collective insurance funds for corporate pension commitments. The information shall be provided at the same frequency and in comparable and homogeneous terms with that provided by the Social Security.

Section 2. Cotization to Social Security and by concepts of joint collection

Article 18. Compulsory.

1. Social security contributions are compulsory in all schemes of the system.

The contribution of the unemployment contingency as well as the Salarial Guarantee Fund, by professional training and by how many other concepts are collected jointly with the Social Security contributions will be obligatory in the regimes and assumptions and with the scope established in this law and in its development regulations, as well as in other regulatory norms of such concepts.

2. The obligation to list shall be reported from the time of initiation of the activity concerned, with the determination of the persons to comply with the rules of each regime.

3. They are responsible for the fulfilment of the obligation to list and the payment of other resources of the Social Security the natural or legal persons or entities without personality to which the regulatory norms of each regime and resource directly impose the obligation of their income and, in addition, those who are responsible for solidarity, subsidiary or successors mortis cause of those, for concurring facts, omissions, business or legal acts that determine those responsibilities, in application of any norm with range of law that it refers or does not expressly exclude the obligations of Social security, or agreements or conventions not contrary to the laws. Such liability, subsidiary or mortis causa shall be declared and shall be required by means of the collection procedure laid down in this law and in its implementing rules.

4. If the liability for the obligation to list corresponds to the employer, it may be possible to address the collection procedure laid down in this law and in its implementing rules against those who actually receive the provision of services of the workers employed, even if they are not formally included as an employer in the employment contracts, in the public registers or in the archives of the managing entities and common services.

Article 19. Bases and types of quotation.

1. The bases and types of social security contributions and the concepts that will be collected jointly with the Social Security contributions will be the ones established each year by the corresponding State General Budget Law.

2. The bases of social security contributions, in each of their systems, will have as a maximum ceiling the amounts fixed for each year by the corresponding State General Budget Law and as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased by a sixth, unless expressly stated to the contrary.

3. Without prejudice to paragraph 1, the contribution to the contingencies of occupational accidents and occupational diseases shall be carried out by means of the application of the rates established for each economic activity, occupation or situation in the rate of legally established premiums. The premiums in question will have the effect of the social security contributions.

The contribution base for the unemployment contingency, in all the social security schemes covered by it, will be that corresponding to the contingencies of accidents at work and occupational diseases.

Similarly, the contribution basis for determining contributions to the Wage Guarantee Fund and for vocational training, in all the social security schemes in which there is an obligation to carry them out, shall be that corresponding to the contingencies of accidents at work and occupational diseases.

Article 20. Acquisition, maintenance, loss and recovery of benefits in the listing.

1. They may obtain reductions, bonuses or any other benefit on the basis, rates and quotas of the Social Security and by concepts of joint collection, the undertakings and other subjects responsible for the fulfilment of the obligation to list that they are aware of the current in the payment of the same on the date of their concession.

2. The acquisition and maintenance of the benefits in the quotation referred to in the preceding paragraph shall, in any event, require that the undertakings and other subjects responsible for the fulfilment of the obligation to pay contributions which have applied for or obtained such benefits supply by electronic means the data relating to the registration of undertakings, affiliation, high and low workers, variations of data of each other, as well as those relating to contributions and recovery in the field of social security, in the terms and conditions laid down by the Ministry of Employment and Social Security.

Notwithstanding the foregoing, the General Treasury of Social Security may, exceptionally and on a transitional basis, authorize the filing of such documentation on a different basis than the electronic prior request of the person concerned and in consideration of the number of workers, their dispersion or the public nature of the responsible person.

3. The lack of a statutory period of time for the payment of the Social Security contributions and for the purposes of collecting jointly earned income after obtaining the benefits in the levy will result only in the automatic loss of the shares corresponding to periods not paid in that period, unless it is due to the error of the Social Security Administration.

4. Where, for reasons not attributable to the Administration, the profits in the levy have not been deducted in the terms of the regulations, the amount of the amount of the contribution may be requested within three months, from the date of filing of the liquidation in which the respective profit was to be deducted. If the application is not made within that period, this right shall be extinguished.

If the refund is not made within three months of the date of submission of the respective application, the amount to be reintegrated shall be increased with the interest of the delay provided for in Article 31.3, which shall apply to the interest of the corresponding benefit for the period elapsed from the date on which the application is submitted up to that of the payment proposal.

Section 3. Quota and collection of quotas and other system resources

Subsection 1. General Provisions

Article 21. Competition.

1. The General Treasury of Social Security, as the only box of the Social Security system, will have the effect of the discharge and collection of the resources of the Social Security, as well as of the concepts of joint collection with the quotas of Social Security, both in voluntary period and in executive way, under the direction and tutelage of the State.

2. The discharge shall be carried out without prejudice to the powers conferred on it by the Labour and Social Security Inspectorate and, in respect of certain resources other than quotas, other bodies or administrative bodies.

3. In order to perform the retreading function, the General Treasury of Social Security may arrange the services it deems appropriate with the different public administrations or with private entities empowered to do so.

The ratings granted to the private entities referred to in the preceding paragraph shall in any case be temporary. Concerts with such entities will have to be authorized by the Council of Ministers.

Article 22. Settlement and entry of quotas and other resources.

1. The quotas for Social Security, Unemployment and for the concepts of joint collection shall be settled, in the terms provided for in this Law and in its implementing and development rules, by any of the following systems:

(a) System of self-validation by the subject responsible for the income of the Social Security contributions and for the concepts of joint collection.

(b) System of direct liquidation by the General Treasury of Social Security, for each worker, according to the data available to the persons obliged to quote and from those other than the persons responsible for the performance of the obligation to contribute, in the terms provided for in Article 29.2.

By means of this system, the General Treasury of Social Security shall determine the contribution of each worker, at the request of the person responsible for his/her income, and when the data required to facilitate the calculation of the liquidation.

There will be no payment of quotas for this system in respect of those workers who do not appear on the high level of the Social Security regime that corresponds during the period to be liquidated, although the person responsible for the income would have provided their data for this purpose.

(c) Simplified settlement system, which shall apply for the determination of the shares of the self-employed persons included in the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed and in the Special Regime for the Social Security of the Workers of the Sea, of the quotas of the Special Systems of the General Regime for Employees of the Home and for Workers of the Agricultural Account during the situation of inactivity, as well as of the fixed quotas of the School Insurance, of special agreements and of any other quota whose settlement can be established through this system.

2. The resources of the Social Security system other than quotas shall be settled in the form and with the requirements laid down in this law or in its implementing and implementing rules for each of them.

3. The entry of the quotas and other resources shall be made within the time limit and in the form laid down in this law, in its implementing and implementing rules or in the specific provisions applicable to the various schemes and special systems, either directly in the General Treasury of Social Security or through the concerted entities in accordance with Article 21, as well as, where appropriate, in other legally provided conditions.

Fees and other resources may also be entered in the entities authorized for this purpose by the Ministry of Employment and Social Security, who will dictate the rules for the exercise of this function and may revoke the authorization granted, in the event of non-compliance, prior to the case brought to the effect.

The entry of the quotas and other resources into the agreed or authorized entities will take place, from the moment it takes place, the same effects as if it had been carried out in the General Treasury of the Social Security.

Article 23. Deferral of payment.

1. The General Treasury of the Social Security, at the request of the debtor and in the terms and conditions that are regulated, may grant deferment of the payment of the debts with the Social Security, which will suspend the collection procedure that is established in this law.

2. The deferral may not include the contributions of the employees and the contingencies of accidents at work and occupational disease. The effectiveness of the administrative decision-making resolution shall be subject to the entry of those which may be due within the maximum period of one month from the date of notification.

3. The deferral shall include the principal of the debt and, where appropriate, the surcharges, interest and costs of the procedure which were payable on the date of application, without the granting of which may be considered to be due to others, except for what is available in the case of non-compliance.

4. The fulfilment of the deferral must be ensured by sufficient guarantees to cover the principal of the debt and the surcharges, interest and costs, being considered to be in breach if the personal or real rights of guarantee established by the granting resolution are not constituted, within the time limit determined.

Such an obligation shall not be required in cases where, in view of the amount of the deferred debt or the condition of the beneficiary, it is established in a regulated manner. Exceptionally, it may be exempted in whole or in part from the requirement laid down in the preceding paragraph where there are extraordinary reasons for that.

5. The principal of the debt, the surcharges on it and the costs of the procedure which are the subject of deferment shall bear interest, which shall be payable from its concession to the date of payment, in accordance with the interest of late payment which is in force at any time for the duration of the deferral. Such interest shall be increased by two points if the debtor is exempted from the obligation to provide guarantees on grounds of extraordinary character.

6. In the event of non-compliance with any of the conditions or payment of the deferral, the award procedure that had been initiated before the concession shall be continued without further processing. It will also be given without further processing of the award for that debt which would not have already been pressed, to which the surcharge of 20% of the principal will be applied, if the obligations laid down in Article 29 (1) and (2) have been fulfilled, or 35% if not.

In any event, the default interest that is required will be accrued from the expiration of the respective statutory income deadlines.

7. The deferral shall be deemed to be non-compliance at the time the beneficiary ceases to be kept abreast of the payment of his/her obligations with the Social Security, after his/her concession.

Article 24. Prescription.

1. The following rights and actions shall be prescribed at four years:

(a) The right of the Administration of Social Security to determine the debts for quotas and for the concepts of joint collection through the appropriate settlements.

b) The action to require the payment of debts for Social Security contributions and concepts of joint collection.

(c) Action to impose penalties for non-compliance with the social security rules.

2. In the case of social security obligations, the purpose of which is to be resources other than quotas, the limitation period shall be that laid down in the rules which are applicable by reason of the legal nature of those obligations.

3. The limitation period shall be interrupted by the ordinary causes and, in any case, by any administrative action taken with formal knowledge of the person responsible for the payment leading to the settlement or collection of the debt and, in particular, by his administrative complaint by means of a debt claim or settlement act. The limitation period shall also be interrupted by the initiation of the proceedings referred to in Article 20.6 of Law 23/2015 of 21 July, authorising officer of the System of Inspection of Labour and Social Security.

Article 25. Ranking of appropriations.

The credits for Social Security contributions and the concepts of joint collection and, where appropriate, the surcharges or interests that will be paid, in their entirety, in the same order of preference as the credits referred to in Article 1924.1. of the Civil Code. The other Social Security appropriations shall be granted in the order of preference laid down in paragraph 2 (E) of that provision.

In the event of a contest, the credits for Social Security contributions and the concepts of joint collection and, where appropriate, the surcharges and interests that they have on those who proceed, as well as the other credits of the Social Security, will be subject to what is established in the bankruptcy legislation.

Without prejudice to the order of precedence for the recovery of claims established by the law, where the administrative award procedure concurs with other procedures of singular execution, of an administrative or judicial nature, it shall be preferential that in which the embargo was first effected.

Article 26. Repayment of undue income, reimbursement of the costs of guarantees and payment of amounts declared by judgment.

1. Persons who are obliged to pay contributions or to pay other debts owed to the Social Security for the purposes of managing the Social Security Administration shall have the right, in the terms and conditions laid down in regulation, to the full or partial refund of the amount of revenue which was made in error.

The amount to be returned as a result of an undue income shall consist of:

(a) The amount of income unduly paid and recognized as such.

(b) The surcharges, interest, if any, and costs that would have been satisfied if the undue income had been made by way of a prize.

(c) The interest on delay provided for in Article 31.3, applied to the amounts unduly paid for the time elapsed from the date of their entry into the General Treasury of Social Security until the payment proposal.

In any event, the applicable rate of interest shall be that in force during the period in which the interest is due.

2. No refund of quotas or other maliciously entered resources shall be made, without prejudice to the responsibility of any order to which there was a place.

3. The right to the refund of undue income shall be prescribed at the age of four years, from the day following that of your entry.

4. The Social Security Administration shall reimburse, upon accreditation of its amount, the cost of the guarantees provided to suspend the execution of a debt with the Social Security, as soon as it is declared inadmissible by judgment or administrative decision and such declaration becomes firm.

When the debt is declared partially improper, the reimbursement will reach the corresponding part of the cost of the aforementioned guarantees.

In addition, in the cases of partial estimation of the appeal or the complaint filed, it shall be entitled to the proportional reduction of the guarantee provided in the terms that are established.

5. Revenue which, by virtue of a final judgment, is or is declared to be the subject of a return to the persons concerned, shall be regarded as undue revenue and shall be the subject of repayment in accordance with the terms laid down in that resolution, subject to the provisions of Article 24 of Law 47/2003 of 26 November of 26 November 2003.

Article 27. Transactions on the rights of social security.

1. It will not be possible to compromise the rights of the Social Security on the rights of the social security system or to submit to arbitration the disputes that arise with respect to them, but by means of a royal decree agreed upon in the Council of Ministers, after the State Council has been heard.

2. The privileged character of the Social Security credits grants the General Treasury of Social Security the right to abstain in the proceedings. However, the General Treasury of Social Security may subscribe in the course of these processes to the agreements or agreements provided for in the court of law, as well as to agree, in accordance with the debtor and with the guarantees that are deemed appropriate, to be a special payment conditions, which cannot be more favourable to the debtor than those included in the agreement or agreement that ends the judicial process.

Subsection 2. First voluntary liquidation and collection

Article 28. Effects of the lack of payment in regulatory time.

The non-payment of the debt within the established statutory income period will determine the application of the surcharge and the accrual of the interest on late payment in the terms established in this law.

The surcharge and default interest, where they are payable, shall be entered in conjunction with the debts on which they fall.

When the income outside the regulatory period is imputable to the Administration's error, without it acting as an employer, no surcharge will be applied and no interest will be paid.

Article 29. Compliance with obligations in respect of the settlement of quotas and compensation.

1. In the system of self-settlement of quotas referred to in Article 22.1 (a), the persons responsible for the fulfilment of the obligation to list shall transmit by electronic means to the General Treasury of the Social Security the settlement of the social security contributions and the concepts of joint collection, except in those cases where such settlement proceeds through the filing of the corresponding listing documents.

The transmission or presentation referred to in the preceding paragraph may be carried out until the last calendar day of the respective statutory deadline.

2. In the system of direct payment of the quotas referred to in Article 22.1 (b), the persons responsible for carrying out the obligation to list shall request the General Treasury of the Social Security to calculate the liquidation corresponding to each worker and transmit by electronic means the data to be used for such calculation, up to the penultimate calendar day of the respective statutory deadline.

The calculation shall be made according to the data available to the General Treasury of the Social Security on the subjects who are obliged to quote, constituted by those who have already been provided by the responsible persons in compliance with the obligations established in relation to the registration of companies and affiliation, high, low and variations of data of workers, and by those other who work in their power and affect the contribution, as for those who have to contribute, where appropriate, those responsible subjects in each period of liquidation.

Also, the General Treasury of Social Security shall apply the deductions that correspond to the workers for which the settlement is carried out within a regulatory period, as well as, where appropriate, the compensation of the amount of benefits paid to those in a delegated payment scheme with that of the fees due for the same period of liquidation, according to the data received from the managing and collaborating entities of the Social Security, as provided for in paragraph 5 of this article.

When, once the settlement has been conducted, the subject responsible for the entry of the quotas requests their rectification by providing data other than those initially transmitted, the obligations referred to in the first subparagraph of this paragraph shall only be considered to be fulfilled where it is possible to carry out a new settlement of quotas within a regulatory period, unless the impossibility of settling in time is due to causes attributable exclusively to the Administration.

Such obligations shall not be considered to be unfulfilled when, after the liquidation has been carried out and within the regulatory period, the person responsible for the revenue requests the rectification of material, arithmetic or calculation errors in the aforementioned liquidation solely attributable to the Administration, and this will entail the practice of a new settlement correcting such errors outside that period.

3. Failure to comply with the obligations referred to in the preceding paragraphs or their compliance within the prescribed time-limits, even if the corresponding quotas are not entered or the worker's contribution is made exclusively, will produce the effects outlined in this law and its implementing and development provisions.

4. In the system of simplified settlement of quotas referred to in Article 22.1 (c), compliance with the obligations laid down in paragraphs 1 and 2 of this Article shall not be required, provided that the discharge of the persons under the obligation to refer to those quotas in the social security scheme which corresponds, in the cases where that discharge applies, has been requested within the prescribed period.

In order to be discharged outside the regulatory period, compliance with the obligations set out in paragraphs 1 and 2 of this Article shall not be required in respect of the settlement of the fees for the periods after the filing of the application, which shall be effected by this system.

In such cases, the provisions of this law will be applicable to the cases where, in the absence of such obligations, they would have been met within the deadline.

5. Compliance with the obligations laid down in paragraphs 1 and 2 within the time limit shall allow the persons responsible to compensate their credit for the benefits paid as a result of their compulsory collaboration with the Social Security and their debt for the fees due in the same period as the respective liquidations relate, irrespective of the time of payment of such contributions.

Outside of the course regulated in this paragraph, the persons responsible for the payment of quotas may not compensate their claims against Social Security for benefits paid by a delegated payment or for any other concept with the amount of those fees, whatever the time of payment of the same and whether they have been claimed in a voluntary period or on the way of a prize, without prejudice to the right of the persons responsible to request the payment of their respective claims against the General Treasury of the Social Security or the managing body or Corresponding contributor.

Article 30. Surcharges for out-of-term income.

1. After the statutory period laid down for the payment of the contributions to the Social Security without income of the same and without prejudice to the specialities provided for the deferrals, the following surcharges shall be payable:

(a) Where the persons responsible for the payment have completed within the period the obligations laid down in Article 29 (1) and (2), a surcharge of 20% of the debt, if the fees due after the expiry of the time limit for their entry are paid.

(b) Where the persons responsible for the payment have not fulfilled the obligations laid down in Article 29 (1) and (2

:

1. º 20 percent of the debt, if the due fees are paid before the termination of the income deadline set in the debt claim or settlement act.

2. º 35 percent of the debt, if the fees due from the termination of the income period are paid.

2. Social security debts which are of a public-law income and whose object is constituted by resources other than shares, where they are not paid within the prescribed period of time shall be increased by the surcharge provided for in paragraph 1 (a).

Article 31. Interest on late payment.

1. Interest on late payment for debts to Social Security shall be payable, in any event, if the debt has not been paid after 15 days from the notification of the award notice or from the communication of the commencement of the deduction procedure.

Such interest shall also be payable where the amount of the debt has not been paid within the time limit set in the judgments of the remedies filed against claims for debt or settlement proceedings, if the execution of such decisions were suspended in the proceedings of the administrative-administrative appeal against them.

2. The default interest payable shall be that which has accrued the principal of the debt from the maturity of the statutory period of entry and which has accrued, in addition, the surcharge applicable at the time of payment, from the date on which, according to the previous paragraph, they are payable.

3. The interest rate of late payment shall be the legal interest of the money in force at each time of the accrual period, increased by 25%, unless the General Budget Law of the State establishes a different one.

Article 32. Imputation of payments.

Without prejudice to the specialities provided for in this law for the deferrals and legal order for the debtor in insolvency proceedings, the partial recovery of the debt under pressure will, first, be charged against the payment of the lien which would have been the subject of the embargo or guarantee the execution of which produced such a recovery and, then, the rest of the debt. Both in one case and in another, the recovery shall be applied first to the costs and then to the oldest securities, in proportion to the amount between principal, surcharge and interest.

Article 33. Claims of debts.

1. After the statutory period without the payment of the fees due, the General Treasury of the Social Security will claim its amount to the responsible person increased with the surcharge that comes, in accordance with the provisions of Article 30, in the following cases:

(a) A lack of listing in respect of discharged workers, where the obligations laid down in Article 29 (1) and (2) have not been fulfilled or where, having been complied with, the settlement of shares or quotation data transmitted or the quotation documents presented contain material, arithmetic or calculation errors that result directly from them.

If these circumstances are checked by the Labour and Social Security Inspectorate, you will inform the General Treasury of Social Security with the proposed settlement.

(b) A lack of listing in relation to workers discharged from the stock of shares or quotation data transmitted or in the listing documents submitted in time, in respect of which the obligations laid down in Article 29 (1) and (2) are deemed to have not been fulfilled.

(c) Differences in the amount of the fees entered and those that are legally applicable to the settlement, resulting directly from the transactions or quotation data transmitted or the listing documents submitted, provided that no legal assessment is made by the Labour and Social Security Inspectorate on its listed character, in which case it shall proceed as provided for in paragraph 1 (b) of the following Article.

(d) Debts for quotas whose liquidation does not correspond to the Labour and Social Security Inspectorate.

2. Debt claims shall also be made when, in the interest of the data in the General Treasury of Social Security or communicated by the Labour and Social Security Inspectorate, and by application of any rule with a law range that does not exclude liability for Social Security debts, the payment of such debts must be required:

(a) To those responsible for solidarity, in which case the claim shall comprise the principal of the debt to which the joint liability, the surcharges, interest and costs accrued up to the time the claim is issued shall be extended.

(b) To subsidiary officers, in which case and unless their liability is limited by law, the claim shall comprise the principal of the debt payable to the initial debtor at the time of issue, excluding surcharges, interest and costs.

(c) To whom the liability has been assumed for the death of the originating debtor, in which case the claim shall comprise the principal of the debt, the surcharges, interest and accrued costs until it is issued.

3. The amounts required for claims of dues, whether contested or not, shall be made effective within the following time limits:

(a) The notified between days 1 and 15 of each month, from the date of the notification to the 5th day of the following month or the immediate working immediately thereafter.

(b) The notified between the last 16 and the last of each month, from the date of notification to the 20th day of the following month or the immediate working period thereafter.

4. Debts to the Social Security for resources other than shares shall also be the subject of a claim for debt, indicating the amount of the debt, as well as the statutory time limits for admission.

5. The appeal against claims for debt shall only suspend the collection procedure where the amount of the debt, including, where applicable, the surcharge on which it was incurred, is secured with sufficient collateral.

In the event of a non-payment of the appeal, after the period of 15 days from the time of notification without payment of the debt, the award procedure shall be initiated by the issuing of the award or the deduction procedure, as appropriate.

Article 34. Minutes of settlement of quotas.

1. The statement of settlement proceedings shall be drawn up in respect of the amount owed by:

a) Lack of affiliation or of high workers in any of the systems of the Social Security system.

(b) Exchange rates for workers discharged, whether or not they are directly from the sell-off or quoted price data or from the listing documents submitted, either within or outside the time limit.

c) Derivative of the liability of the liable subject to the payment, whatever its cause and applicable Social Security regime, and based on any rule with a range of law that does not exclude liability for Social Security debts. In the cases of legally provided joint liability, the Labour and Social Security Inspectorate may extend the minutes to all the persons responsible or to any of them, in which case the settlement act shall include the principal of the debt to which the joint liability, the surcharges, interest and costs incurred until the date on which the act is extended.

(d) undue application of the bonuses in social security contributions, which are provided for in the form of a regulation for the financing of training schemes for the vocational training subsystem for employment.

In the cases referred to in points (a), (b) and (c), the Labour and Social Security Inspectorate may make requirements to the persons who are obliged to pay dues due for any reason, after the debt is recognised by those to the acting official. In this case, the income of the debt for the fees contained in the requirement shall be made effective within the period determined by the Labour and Social Security Inspectorate, which shall not be less than one month and not more than four months. In the event of non-compliance with the requirement, the settlement and infringement proceedings shall be extended for non-payment of the fees.

The minutes of settlement of quotas shall be extended by the Labour and Social Security Inspectorate, and shall be notified in all cases through the bodies of the Inspectorate, which shall also notify the acts of infringement carried out by the same facts, in the manner that they are regulated.

2. The winding-up proceedings extended with the requirements of the regulations established, once notified to the interested parties, will have the character of provisional liquidations and will be made definitive by administrative act of the Directorate General or the respective Provincial Directorate of the General Treasury of Social Security, on a proposal from the competent body of the Labour and Social Security Inspectorate, which is mandatory and non-binding, after the process of hearing the person concerned. Against such definitive liquidatory acts, the right of appeal shall be brought before the hierarchical superior body of which it has issued them. The settlement records shall be transferred to the employees, which may be the subject of a complaint in respect of the period of time or the basis of contribution to which the liquidation is contracted.

3. The amounts of the debts entered in the winding-up proceedings shall be effective until the last day of the month following that of their notification, after the final administrative act of liquidation has been issued, in other cases the deduction procedure or the award procedure in the terms laid down in this law and in its implementing rules.

4. The minutes of liquidation and the acts of infringement relating to the same acts shall be carried out at the same time by the Labour and Social Security Inspectorate. The jurisdiction and the procedure for its decision are those referred to in paragraph 2.

The penalties for infringements proposed in those infringement proceedings shall be automatically reduced to 50% of their amount, if the infringer disclaims their conformity to the winding-up procedure by entering the amount within the period referred to in paragraph 3. This automatic reduction may only be applied if the amount of the liquidation exceeds that of the penalty initially proposed.

Article 35. Determination of the debts by quotas.

1. Claims for debts and payments for Social Security contributions, in the cases where some and all of them come, will be extended according to the following rules:

(a) If the obligations laid down in Article 29 (1) and (2) are fulfilled by the person responsible for the entry into force, they shall be issued on the basis of the basis for which the corresponding quotas have been settled.

(b) If the person responsible for the income is not in compliance with the obligations laid down in Article 29 (1) and (2), the average shall be issued on the basis of the average of the minimum and maximum basis for the last known trading group in which the group or professional category of the workers covered by the claim for debt is covered, except in those cases where the basis of a single basis is applicable.

2. The settlement proceedings shall be drawn up on the basis of the total remuneration which the worker is entitled to receive or who is in fact charged with being more than in the case of the work which he or she carries out as an employed person and who is required to form the basis of contribution in the terms laid down in the law or in the implementing rules.

When the Labour and Social Security Inspectorate is unable to know the amount of remuneration received by the worker, the average of the minimum and maximum basis for the last known trading group in which the group or professional category of the workers covered by the settlement act is established shall be estimated as the basis for listing, except in those cases where the basis of a single basis is not applicable.

Article 36. Powers of verification.

The settlement of quotas calculated by means of the systems referred to in Article 22.1 may be subject to verification by the General Treasury of the Social Security, requiring for this purpose how much data or documents are required for this purpose. The differences in contributions which may result from such a verification shall be required by a claim for debt or by means of a clearance issued by the Labour and Social Security Inspectorate, in accordance with the provisions of Articles 33.1 and 34.1 respectively.

The provisions of the foregoing paragraph shall be without prejudice to the powers of verification which correspond to the Labour Inspectorate and the Social Security in the exercise of the duties conferred on it by law.

Subsection 3. Fundraising On an Executive Way

Article 37. Precautionary measures.

1. In order to ensure the recovery of debts with social security, the General Treasury of Social Security may take interim protective measures where there are reasonable indications that, in another case, such recovery will be frustrated or severely hampered.

The measures must be proportionate to the damage that is intended to be avoided. In no case shall they be adopted which may cause damage to difficulties or to impossible repair.

2. The precautionary measure may consist of one of the following:

(a) Retention of the payment of refunds of undue income or other payments to be made by the General Treasury of Social Security, in the amount strictly necessary to ensure the recovery of the debt.

The total or partial precautionary withholding of an undue refund shall be notified to the person concerned in conjunction with the refund agreement.

b) Preventive embargo on goods or rights. This preventive embargo shall be ensured by means of its entry in the relevant public registers or by the deposit of the movable property.

c) Any other legally provided.

3. Where the debt to the Social Security is not settled but has become established and the regulatory period for its payment has elapsed, and provided that it corresponds to amounts determined by the application of the bases, rates and other previously established objective data that allow a maximum number of liability to be fixed, the General Treasury of the Social Security may adopt precautionary measures to ensure its recovery, after authorization, in its respective field, of its provincial directors or, where appropriate, of its Director General or authority in whom they delegate.

4. The precautionary measures thus adopted shall be lifted, even if the debt has not been paid, if the circumstances justifying its adoption disappear or if, at the request of the person concerned, its replacement is agreed upon by another guarantee which is deemed sufficient.

The precautionary measures may become final in the framework of the award procedure. In another case, they shall be lifted ex officio, without being able to extend beyond the six-month period since their adoption.

5. The freezing of money and goods may be agreed in sufficient amount to ensure the payment of the debt to the Social Security which corresponds to the requirement for gainful activities and activities carried out without establishment when the workers have not been affiliated or, where appropriate, have not been discharged into the corresponding Social Security system.

In addition, the revenue of public shows of undertakings whose employees have not been affiliated or discharged or for which they have not made their contributions to the Social Security may be intervened.

Article 38. Providence for aaward, other acts of the executive procedure and procedure of deduction.

1. After the statutory period of entry and once the debt claim or the settlement act has been settled on an administrative basis, in the cases where the debt is obtained, without the debt being satisfied, the award procedure shall be initiated by issuing a prize, in which the outstanding debt shall be identified with the corresponding surcharge.

2. The providence of the award, issued by the competent body, constitutes the executive title sufficient for the initiation of the award procedure by the General Treasury of Social Security and has the same executive force as the judicial rulings to proceed against the goods and rights of the subjects required to pay the debt.

In the notification of the award providence, the responsible person shall be warned that if the required debt is not entered within 15 days of receipt or publication, the interest on late payment shall be payable and the lien of his assets shall be made.

3. The appeal against the award providence shall be admissible only for the following reasons, duly justified:

a) Payment.

b) Prescription.

c) Material or arithmetic error in debt determination.

d) Condonation, deferral of the debt or suspension of the procedure.

e) Failure to notify the claim of debt, where applicable, of the settlement act or of the decisions that the same or the self-settlement of quotas originate.

The interposition of the appeal will suspend the award procedure, without the need for the submission of the guarantee, until the resolution of the challenge.

4. If the interested parties make an appeal for an appeal or a judicial-administrative appeal against acts dictated in the executive proceedings other than the providence of the award, the award procedure shall not be suspended if the payment of the debt is not effected, sufficient guarantee is guaranteed or its amount is entered, including the surcharge, the interest accrued and 3% of the principal as an amount on account of the regulated costs, at the disposal of the General Treasury of Social Security.

5. Enforcement against the debtor's assets shall be carried out by means of the freezing and the carrying out of the value or, where appropriate, the award of the debtor's assets to the General Treasury of Social Security. The embargo shall be made in sufficient amount to cover the principal of the debt, the surcharges and the interests and costs of the procedure which have been caused and are expected to be caused until the date of entry or award in favour of Social Security, with respect always to the principle of proportionality.

If the fulfilment of the obligation to the Social Security is guaranteed by means of guarantee, garment, mortgage or any other personal guarantee or real, it will be carried out first to execute it, which will be carried out in any case by the organs of collection of the Administration of Social Security, through the administrative procedure of the award.

6. If the debtor is a public administration, an autonomous body, a business public entity or, in general, any entity governed by public law, the competent body of the General Treasury of Social Security, after the periods referred to in paragraph 1, shall initiate the procedure for deduction, agreeing, after hearing the entity concerned, the retention in favour of the Social Security in the amount corresponding to the principal, surcharge and interest, on the total amount that the General Budget of the State has to transfer to the debtor entity, completely or partially extinguished the debt since the General Treasury of Social Security applies the amount withheld to the payment of the same.

Only the award path on the assets of these entities shall be initiated, in accordance with the terms set out in paragraph 2, where the law provides that they may hold the ownership of embargable assets. In this case, and once the grant of the award is final, the competent body of the General Social Security Treasury shall agree to the retention provided for in the preceding paragraph, without prejudice to the continuation of the award procedure on the assets that may be seized until the payment of the debts has been completed.

7. The costs and expenses incurred by the executive branch shall always be borne by the person responsible for the payment.

8. The Government, on a proposal from the head of the Ministry of Employment and Social Security, will approve the procedure for the collection of debts with Social Security on the basis of a prize.

9. The provisions of the foregoing paragraphs are without prejudice to the provisions of Article 39 and the regulatory provisions of the administrative and administrative jurisdiction.

Article 39. Tercerias.

1. It is up to the General Treasury of Social Security to resolve the tercerias that arise in the award procedure. Their standing before that body shall be a prerequisite for them to be brought before the courts of ordinary jurisdiction.

2. The third party may be founded only in the domain of the assets seized from the debtor or in the right of the third party to be reinstated of his credit with preference to the one pursued in the award file.

3. If the third party is in the domain, the award procedure shall be suspended until the latter is resolved and after the subsequent assurance measures have been taken, depending on the nature of the goods. If it is better, the procedure shall be continued until the goods have been completed and the product obtained shall be entered in the deposit as a result of the third party. The third party shall not be admitted after having granted the public deed, of consummate the sale of the goods in question or of its award in payment to the Social Security. The best-right terceria will not be admitted after the collector has received the price of the sale.

Article 40. Duty of information by financial institutions, public officials, official professionals and authorities.

1. Persons or entities depository of cash or in account, securities or other assets of debtors to the Social Security in a prize situation, are obliged to inform the General Treasury of Social Security and to comply with the requirements that are made by it in the exercise of its legal functions.

2. The obligations referred to in the preceding paragraph shall be either generally or on an individual basis from the competent bodies of the Social Security Administration, in the form and time limits to be determined.

3. Failure to comply with the obligations set out in the preceding numbers of this Article shall not be covered by banking secrecy.

Requirements relating to movements of current accounts, savings and time deposits, loan and credit accounts and other active or passive operations of banks, savings banks, credit unions and any natural or legal persons engaged in bank or credit traffic shall be made subject to the authorization of the Director General of the General Treasury of Social Security or, where appropriate, and under the conditions to be established, of the Provincial Director of the General Treasury of the competent Social Security, and shall be required to specify the operations under investigation, the taxable persons concerned and the extent of the operations concerned as regards the period of time to which they relate.

4. Public officials, including official professionals, are required to cooperate with the Social Security Administration by providing all kinds of information at their disposal, provided that it is necessary for the collection of Social Security resources and other concepts of joint collection, unless applicable:

a) The secret of the content of the correspondence.

(b) The secret of the data that has been supplied to the public administration for a purely statistical purpose.

(c) The secret of the notarial protocol, which shall cover the public instruments referred to in Articles 34 and 35 of the Law of 28 May 1862, of the Notary, and those relating to matrimonial matters, with the exception of those concerning the economic regime of the conjugal society.

5. The obligation of the professionals to provide information on the transfer of revenue to the Social Security Administration shall not reach the private non-heritage data which they know for the purpose of the exercise of their activity, the disclosure of which is in keeping with the personal or family privacy of the persons. It shall also not reach those confidential data of its customers who are aware of as a result of the provision of professional advisory or defence services.

Professionals will not be able to rely on professional secrecy for the purpose of preventing the checking of their own contribution to Social Security.

For the purposes of Article 8 (1) of the Organic Law 1/1982 of 5 May, of civil protection of the right to honor, personal and family privacy, and the image itself, the holder of the Ministry of Employment and Social Security shall be considered competent authority, to the owners of the organs and centers of the Secretariat of State of Social Security and of the Directorate General of the Inspection of Labor and Social Security, as well as to the Director General and the provincial directors of the General Treasury of Social Security.

6. The transfer of personal data to be carried out by the Social Security Administration in accordance with the provisions of this Article or, in general, in compliance with the duty to collaborate for the effective liquidation and collection of Social Security resources and the concepts of joint collection with the Social Security contributions, will not require the consent of the affected person.

For the purposes referred to in the preceding paragraph, the authorities, whatever their nature, the owners of the organs of the State, of the autonomous communities and of the local authorities; the autonomous agencies, the agencies and the business public entities; the chambers and corporations, colleges and professional associations; the mutual societies of social security; the other public entities and those who, in general, exercise or collaborate in the exercise of public functions, shall be obliged to supply to the Administration of Social Security how many Data, reports and background information is necessary for the proper exercise of its liquidatory and collection functions, by means of general provisions or through specific requirements and to lend to it, its personnel, support, assistance and protection for the exercise of its powers.

The transfer of data referred to in this article will preferably be used by electronic means.

7. The data, reports and records provided in accordance with the provisions of this Article shall be treated only in the context of the functions of liquidation and recovery attributed to the Administration of Social Security, without prejudice to the provisions of Article 77 of this Law.

Article 41. Lifting of embargable goods.

The persons or entities depository of embargable goods which, with prior knowledge of the embargo practiced by the Social Security, according to the administrative procedure of the regulatory award established, collaborate or consent in the failure of the orders of embargo or in the lifting of the goods, will be responsible in solidarity of the payment of the debt up to the amount of the value of the goods that could have been seized or to be put on.

CHAPTER IV

Protective action

Section 1. General Provisions

Article 42. Protective action of the Social Security system.

1. The protective action of the Social Security system shall comprise:

(a) Health care in cases of maternity, common or occupational disease and accident, whether or not work.

(b) The professional recovery, the source of which is appreciated in any of the cases mentioned in the previous letter.

(c) Economic benefits in situations of temporary incapacity; maternity; paternity; risk during pregnancy; risk during natural lactation; care of children affected by cancer or other serious illness; permanent disability contributory and non-contributory disability; retirement, in their contributory and non-contributory modalities; unemployment, in their contributory and care levels; protection by cessation of activity; death and survival; as well as those granted in the contingencies and special situations that are regulated by law. determine by royal decree, on the proposal of the holder of the Ministry of Employment and Social Security.

d) Family benefits of Social Security, in its contributory and non-contributory modalities.

e) the provision of social services which may be provided for in the training and rehabilitation of persons with disabilities and assistance to the elderly, as well as in other subjects where it is considered appropriate.

2. Similarly, and in addition to the benefits provided for in the previous paragraph, the benefits of social assistance may be granted.

3. The protective action referred to in the previous paragraphs sets out and limits the scope of the general scheme and the special provisions of social security, as well as non-contributory benefits.

4. Any provision of a public nature intended to supplement, extend or modify the contributory benefits of social security is part of the social security system and is subject to the principles laid down in Article 2.

The provisions of the above paragraph are without prejudice to aid of a different nature which, in the exercise of its powers, can establish the autonomous communities for the benefit of the pensioners resident in them.

Article 43. Voluntary improvements.

1. The contributory mode of the protective action which the Social Security system grants to persons covered by Article 7.1 may be voluntarily improved in the form and conditions laid down in the rules governing the General Regime and special schemes.

2. Without another exception, the establishment of voluntary improvements, as provided for in the previous paragraph, shall not be subject to collective procurement.

Article 44. Characters of the capabilities.

1. The benefits of Social Security, as well as the benefits of its social services and social assistance, may not be withheld, without prejudice to paragraph 2, full or partial disposal, compensation or discount, except in the following two cases:

(a) In order to comply with the maintenance obligations in favour of the spouse and children.

(b) In the case of obligations incurred by the beneficiary within the Social Security.

In the matter of the embargo, it will be established in the Law of Civil Procedure.

2. Perceptions arising from the protective action of Social Security shall be subject to taxation in the terms laid down in the regulatory rules of each tax.

3. No tax rate, or any right of any kind, may be required in respect of any information or certification provided by the relevant bodies of the Administration of Social Security, and the administrative, judicial or other bodies, in relation to the benefits and benefits referred to in paragraph 1.

Article 45. Liability in order for benefits.

1. Social security management bodies shall be responsible for the benefits to which they are assigned, provided that the general and particular conditions required to do so are in accordance with the rules laid down in this law and in the specific rules applicable to the various special schemes.

2. For the allocation of responsibilities in order to contributory benefits, to entities or persons other than those specified in the preceding paragraph, the provisions of this law shall be as laid down in its provisions for the development and implementation or the rules governing the special schemes.

Article 46. Payment of contributory pensions arising from common contingencies and non-contributory pensions.

1. The contributory pensions arising from common contingencies of any of the systems of the Social Security system will be satisfied in fourteen pages, corresponding to each of the months of the year and two extraordinary pages that will become due in the months of June and November.

2. In addition, the payment of non-contributory invalidity and retirement pensions shall be divided into 14 pages, corresponding to each of the months of the year and two extraordinary pages to be paid in the months of June and November.

Section 2. Recognition, determination and maintenance of entitlement to benefits

Article 47. Requirement to be current in the payment of contributions.

1. In the case of workers who are responsible for the entry of contributions, in recognition of the corresponding economic benefits of social security, it is necessary for the deceased to be aware of the payment of social security contributions, even if the corresponding benefit is recognised, as a result of the reciprocal calculation of contributions, in a scheme of employed persons.

For such purposes, the mechanism of invitation to payment provided for in Article 28.2 of Decree 2530/1970, of 20 August, which regulates the Special Regime of Social Security of Workers for the Account of Own or Self-Employed, shall apply, whatever the system of Social Security in which the person concerned is incorporated at the moment of access to the benefit or in which it is caused.

2. Where the person concerned has been considered to be aware of the payment of contributions for the purpose of recognition of a benefit under a deferral in payment of the fees due, but subsequently fails to comply with the time limits or conditions for such deferral, he shall lose the consideration of being aware of the payment and, consequently, the immediate suspension of the recognised benefit which he is receiving shall be made, which may only be rehabilitated once the debt has been repaid with the Social Security in its entirety. To this end, in accordance with Article 44.1.b), the managing body of the benefit shall be able to draw from each monthly payment due to the person concerned the corresponding fee due.

3. For the purposes of recognition of the right to a pension, the contributions corresponding to the month of the event causing the pension and two months prior to the pension, the income of which is not yet recorded as such in the Social Security information systems, shall be presumed to be entered without the person concerned having to prove it. In these cases, the managing body shall review, on an annual basis, all pensions recognised during the previous immediate financial year under the presumption of being current to verify the timely and effective income of those contributions. If it has not been produced, the suspension of the payment of the pension shall be made immediately, with the payment of the fees due until the end of the pension being withheld, the payment of the pension being restored from that moment on.

As provided for in the preceding paragraph, it shall apply provided that the worker establishes the minimum period of contribution payable, without taking into account the three-month period referred to therein.

Article 48. Transformation of deadlines into days.

For access to Social Security pensions, as well as for the determination of their amount, the periods specified in this law in years, semesters, quarters or months, shall be subject to adjustment to days by corresponding equivalences.

Article 49. The effect of the overlapping contributions in various schemes in order to the pensions of social security.

When contributions are credited to various schemes and no pension is caused in one of them, the bases of quotation credited to the latter under the multi-activity scheme may be accumulated to those of the scheme in which the pension is caused, exclusively for the determination of the regulatory base of the pension, without the sum of the bases being able to exceed the maximum contribution limit in force at any given time.

Article 50. Calculation of revenue for the purposes of the recognition or maintenance of the entitlement to benefits.

Where, legally or in regulation, the failure to exceed a certain income limit for the access or maintenance of the right to benefits falling within the scope of the protective action of this law, other than non-contributory pensions and unemployment benefits, is required to be regarded as such income, income from labour, capital and economic activities and property gains, on the same terms as they are computed in Article 59.1 for the recognition of allowances for pension minima, shall be considered as such income.

Article 51. Residence for the purpose of benefits and allowances for minima.

1. Beneficiaries of economic benefits, or of allowances for minimum allowances, whose enjoyment is conditional on the effective residence in Spain, may be summoned to appear at the offices of the competent management body at the intervals determined by the latter.

2. For the purposes of maintaining the right to social security benefits, or to the minimum allowances, for the purpose of which residence is required on Spanish territory, the beneficiary shall be deemed to have his habitual residence in Spain even if he has had stays abroad, provided that they do not exceed 90 calendar days during each calendar year, or where the absence of the Spanish territory is motivated by duly justified causes of disease.

By way of derogation from the preceding paragraph, for the purposes of unemployment benefits and allowances, it shall apply as determined by its specific rules.

3. In order to maintain the right to health benefits in which residence is required on Spanish territory, the beneficiary of such benefits shall be deemed to have his habitual residence in Spain even if he has had stays abroad, provided that they do not exceed 90 calendar days during each calendar year.

Article 52. Adoption of precautionary measures.

1. The failure by the beneficiaries or the beneficiaries of the economic benefits of the social security system to submit, within the prescribed time limits, mandatory declarations, documents, antecedents, supporting documents or data which do not work within the managing body, where they are required, provided that they are likely to affect the preservation of the right to benefits, or to the minimum supplement, may give rise to the suspension of the payment of the said benefits or the supplement by the managing bodies of the Social Security until duly accredited, by the aforementioned beneficiaries or causative, that the necessary legal requirements for the maintenance of the right to those are fulfilled.

2. Likewise, the failure of the beneficiaries of the economic benefits of the social security system, or of the supplement to the minimum, whose enjoyment is conditional on the effective residence in Spain, when they are referred to by the competent management body in accordance with the provisions of Article 51.1, may give rise to the precautionary suspension of the payment of the benefit or the supplement.

3. If the information requested is presented or the time limit set is elapsed, the rehabilitation of the benefit or, where appropriate, of the supplement shall take place where the requirements for the maintenance of the duty are met, with a maximum of 90 calendar days.

4. The provisions of the above paragraphs are without prejudice to the provisions of Article 47.1 (d) of the recast of the Law on Infractions and Sanctions in the Social Order, approved by the Royal Decree-Law 5/2000 of 4 August.

Section 3. Enrollment, Expiration, and Reimbursement Of Improper Benefits

Article 53. Prescription.

1. The right to recognition of benefits shall be subject to a period of five years from the day following that in which the event causing the benefit in question takes place, without prejudice to the exceptions laid down in this law and for the effects of such recognition to occur from the three months preceding the date on which the relevant application is made.

If the economic content of the benefits already recognised is affected by requests for revision of the benefits, the economic effects of the new amount shall be retroactive to a maximum of three months from the date of submission of the application. This maximum retroactive rule shall not operate in the case of the rectification of material errors, in fact or arithmetic, or where the review leads to the obligation of reimbursement of the undue benefits referred to in Article 55.

2. The limitation period shall be interrupted by the ordinary causes of Article 1.973 of the Civil Code and, in addition, by the complaint to the Administration of Social Security or the Ministry of Employment and Social Security, as well as by virtue of the file submitted by the Inspection of Labor and Social Security in relation to the case in question.

3. In the event that a court action against an alleged culprit, criminal or civilly, is entered, the prescription will be suspended while the case is processed, returning to the deadline from the date of notification of the order of withdrawal or from the time the judgment becomes final.

Article 54. Expiration.

1. The right to the receipt of the flat-rate benefits and for a single time shall expire each year from the day following that of the person concerned being notified in the form of his recognition.

2. In the case of periodic benefits, the right to the receipt of each monthly payment shall expire on the year of its respective maturity.

Article 55. Drawback of undue benefits.

1. Workers and other persons who have received undue benefits from the social security system shall be obliged to reintegrate the amount.

2. Those who, by way of action or omission, have contributed to the misperception of a benefit shall be liable, with the exception of the recipients, with the exception of proven good faith, of the obligation to reintegrate as laid down in the preceding paragraph.

3. The obligation to recover the amount of the benefits unduly received will be prescribed at the age of four, counted from the date of its recovery, or since it was possible to exercise the action to demand its return, regardless of the cause that caused the undue perception, including the assumptions for the review of the benefits due to the error attributable to the managing body.

4. The provisions of this Article are without prejudice to the administrative or criminal liability that is legally applicable.

Section 4. Revaluation, maximum and minimum amounts of pensions and maternity supplement for demographic contribution to Social Security

Subsection 1. First Common Provisions

Article 56. Consideration as public pensions.

The pensions paid by the General Regime and the special schemes, as well as the non-contributory social security schemes, will, for the purposes of this Section, have the consideration of public pensions within the meaning of Article 42 of Law 37/1988 of 28 December 1988 on the general budget of the State for 1989.

Subsection 2. Contributory Pensions

Article 57. Limitation of the initial amount of pensions.

The initial amount of Social Security contributory pensions for each beneficiary will not exceed the monthly total amount established annually by the corresponding State General Budget Law.

Article 58. Revaluation.

1. The contributory pensions of social security, including the amount of the minimum pension, shall be increased at the beginning of each year on the basis of the revaluation rate provided for in the corresponding State General Budget Law.

2. To this end, the pension revaluation index shall be determined according to the following mathematical expression:

Being:

IR = Pension Revaluation Index expressed as one with four decimal places.

t + 1 = Year for which the revaluation is calculated.

g_{I, t + 1} = Arithmetic moving average of t + 1, eleven values of the rate of variation as per one of the income of the Social Security system.

g_{p, t + 1} = Arithmetic moving average of t + 1, eleven values of the rate of variation as per one of the number of contributory pensions of the Social Security system.

g_{s, t + 1} = Arithmetic moving average of t + 1, of eleven values of the substitution effect expressed by one. The substitution effect is defined as the year-on-year change in the average system pension in one year in the absence of a revaluation in that year.

I^*_{t + 1} = Geometric mobile media focused on t + 1 of eleven values of the income amount of the Social Security system.

G^*_{t + 1} = Geometric mobile media focused on t + 1 of eleven values of the Social Security system expense amount.

α = Parameter that will take a value between 0.25 and 0.33. The value of the parameter will be reviewed every five years.

In no case will the result obtained be able to result in an annual increase in pensions lower than 0.25 percent or higher than the percentage change in the Consumer Price Index in the year before December of the year t, plus 0.50 percent.

3. For the calculation of the mathematical expression, the total revenue and aggregate expenditure of the system shall be considered for non-financial operations (chapters 1 to 7 in expenditure and 1 to 7 in income from the Social Security Budget) without taking into account those corresponding to the National Institute of Health Management and the Institute of Older and Social Services. For the purposes of their use in the calculation of the revaluation index, and in respect of the accounts cleared, the General Intervention of Social Security shall deduct from the preceding chapters those items which are not of a periodic nature.

However, the following concepts will not be included as system revenue and expense:

(a) Income, social contributions for the cessation of self-employed workers and transfers from the State for the financing of non-contributory benefits, except for the financing of allowances for pension minima.

(b) of expenditure, benefits for the cessation of self-employed workers and non-contributory benefits, with the exception of allowances for pension minima.

4. For the purpose of calculating the revenue and expenditure of the years t + 1 to t + 6, to be used in paragraph 2, the Ministry of Economy and Competitiveness shall provide the Social Security Administration with the forecasts of the macroeconomic variables necessary for its estimation.

5. The value of the variables involved in the calculation of the revaluation index shall be published annually.

6. The Independent Fiscal Responsibility Authority shall issue an opinion in accordance with the provisions of Article 23 of the Organic Law 6/2013 of 14 November of the creation of the Independent Fiscal Responsibility Authority in respect of the values calculated by the Ministry of Employment and Social Security for the determination of the rate of revaluation of the pensions applicable in each financial year.

7. The amount of the annual revaluation of Social Security pensions may not determine for these, once revalued, an annual full value higher than the amount established in the corresponding State General Budget Law, plus, if applicable, the full annual amount already revalued of the other public pensions received by the holder.

Article 59. Allowances for pensions lower than the minimum.

1. The beneficiaries of contributory pensions of the Social Security system, who do not receive income from work, capital or economic activities and property gains, in accordance with the concept established for such income in the Income Tax of the Physical Persons, or who, perceiving them, do not exceed the amount that the corresponding State General Budget Law establishes annually, shall be entitled to receive the necessary supplements to achieve the minimum amount of the pensions, provided that they reside in Spanish territory, in the terms that are legally or regulatively determined.

Add-ons to minimums will be incompatible with the pensioner's perception of the returns indicated in the previous paragraph, when the sum of all the aforementioned perceptions, excluding the pension to be supplemented, exceeds the limit set in the corresponding State General Budget Law for each financial year.

For the purposes of the recognition of allowances for minimum contributions of social security contributions, of full income from work, of economic activities and of real estate, received by the pensioner and taken into account in the terms laid down in the tax legislation, the deductible expenses shall be excluded in accordance with the tax legislation.

2. The amount of such allowances shall in no case exceed the amount laid down in each financial year for non-contributory retirement and invalidity pensions. Where there is a spouse in charge of the pensioner, the amount of such allowances may not exceed the amount corresponding to the non-contributory pension for the purposes of Article 364.1.a) for the economic units in which two beneficiaries are entitled to a pension.

Where the orphan's pension is increased by the amount of the widow's pension, the limit on the amount of the allowances for the minimum referred to in the preceding paragraph shall only be referred to that of the widow's pension which generates the increase in the orphan's pension.

Pensioners of high invalidity who have recognised the supplement intended to pay the person concerned will not be affected by the limits set out in this paragraph.

Article 60. Maternity supplement in the contributory pensions of the social security system.

1. A pension supplement, for its demographic contribution to social security, shall be recognised for women who have had biological or adopted children and who are beneficiaries in any scheme of the social security system for contributory pensions, widowage or permanent incapacity.

This supplement, which will have all the legal effects of a contributory public pension, will consist of an amount equivalent to the result of applying to the initial amount of the pensions a given percentage, which will be based on the number of children according to the following scale:

a) In the case of 2 children: 5 percent.

b) In the case of 3 children: 10 percent.

c) In the case of 4 or more children: 15 percent.

For the purposes of determining the right to the supplement as well as its amount, only children born or adopted before the event causing the corresponding pension shall be taken into account.

2. Where the amount of the pension recognised initially exceeds the limit laid down in Article 57 without applying the supplement, the sum of the pension and the supplement shall not exceed that limit plus 50% of the supplement allocated.

Also, if the amount of the recognized pension reaches the limit laid down in Article 57 by applying only partially the supplement, the interested party will also be entitled to receive 50 percent of the part of the supplement that exceeds the maximum limit in force at each moment.

In cases where the maximum limit is exceeded, the supplement will be calculated in accordance with the terms set out in this paragraph, estimating the amount of the maximum limit in force at any given time.

If the pension to be supplemented is caused by the aggregation of periods of insurance pro rata temporis, in application of international regulations, the supplement will be calculated on the theoretical pension caused and the result obtained will be applied to the corresponding proportion.

3. In cases where the pension initially caused does not reach the minimum amount of pensions which is established annually by the corresponding State General Budget Law, that amount shall be recognised, taking into account the provisions laid down in Article 59. This amount will be added to the supplement per child, which will be the result of applying the percentage corresponding to the initially calculated pension.

4. The pension supplement shall not apply in cases of early access to retirement by the will of the person concerned or in the case of partial retirement, to which Articles 208 and 215 respectively relate.

However, the pension supplement to be allocated shall be allocated where, from the partial retirement age, full retirement is reached, once the age has been met in each case.

5. In the case of pension benefits of the Social Security system, the supplement shall be recognised for a child only to one of the beneficiaries ' pensions, in accordance with the following order of preference:

1. To the most favorable pension.

2. If a retirement pension is awarded on a widower's pension, the supplement shall apply to that of retirement.

Where the sum of the recognised pensions exceeds the limit laid down in Article 57 without applying the supplement, the sum of the pensions and the supplement shall not exceed that limit increased by 50% of the supplement allocated.

Also, if the amount of the recognized pensions reaches the limit laid down in Article 57 by applying only partially the supplement, the interested party will also be entitled to receive 50 percent of the part of the supplement that exceeds the maximum limit in force at each moment.

In cases where the maximum limit is exceeded by law or regulation for other reasons, the supplement shall be calculated in accordance with the terms set out in this paragraph, estimating the amount of the maximum limit in force at each moment as the initial amount of the sum of the concurrent pensions.

6. The right to the supplement shall be subject to the legal status of the pension in respect of birth, duration, suspension, extinction and, where appropriate, updating.

Article 61. Extraordinary pensions caused by acts of terrorism.

1. Extraordinary pensions which are recognised by the social security system, which are caused by acts of terrorism, shall not be subject to the initial recognition and pension revaluation limits provided for in this law.

2. The minimum monthly amount of extraordinary pensions for acts of terrorism which are recognised and paid for by social security shall be equal to three times the public multi-purpose income indicator in force at any time.

The differences between the amounts of the pensions that would have been paid and those that are actually paid will be financed from the State Budget.

For the purposes set out in this paragraph, the death and survival pensions caused by the same event shall be computed jointly.

Subsection 3 non-contributory pensions

Article 62. Revaluation.

Non-contributory Social Security pensions will be updated in the corresponding State General Budget Law, at least, in the same percentage as that law establishes as a general increase in the contributory pensions of Social Security.

Section 5. Social Services

Article 63. Object.

As a supplement to the benefits corresponding to situations specifically protected by Social Security, the latter, subject to the provisions of the ministerial department concerned and in connection with their respective organs and services, will extend their action to the social services, established legally or regulations, in accordance with the provisions of Article 42.1.e.

Section 6. Social Assistance

Article 64. Concept.

1. The Social Security, under the funds to be determined for this purpose, may exempt persons included in their field of application and the families or persons who are assimilated from them to be dependent on the economic services and aid which, in the case of states and situations of need, are considered to be precise, after demonstration, except in cases of urgency, that the person concerned lacks the resources necessary to deal with such states or situations.

Under the same conditions, in cases of legal separation or divorce, the spouse or former spouse and the descendants who would have been beneficiaries by reason of marriage or parentage shall be entitled to the welfare benefits.

The conditions for the provision of social assistance to the spouse and children, in the case of separation in fact, of the persons included in the field of social security shall be determined.

2. Social assistance may be granted by the managing bodies within the limits of the resources allocated for this purpose in the corresponding budgets, without the economic services or aid being granted to be able to commit resources from the financial year following that in which the concession takes place.

Article 65. Content of the aid.

Aid assistance shall include, inter alia, those provided by special treatment or intervention, in exceptional cases, by a given person or in a given institution; by loss of income as a result of the fortuitous break of the prosthesis apparatus, and any other similar arrangements which are not covered by this law or in the specific rules applicable to special schemes.

CHAPTER V

Managing Social Security

Section 1. Third Management Entities

Article 66. Enumeration.

1. The management and administration of Social Security shall be carried out, under the direction and supervision of the respective ministerial departments, subject to the principles of simplification, rationalization, cost economy, financial solidarity and unit of cash, social efficiency and decentralization, by the following management entities:

(a) The National Institute for Social Security, for the management and administration of the economic benefits of the Social Security system, with the exception of those referred to in paragraph (c) below.

b) The National Institute of Health Management, for the administration and management of health services.

(c) The Institute of Older and Social Services, for the management of non-contributory invalidity and retirement pensions, as well as for the supplementary services of the benefits of the Social Security system.

2. The different management entities, for the purpose of the proper homogenization and rationalization of the services, will coordinate their actions in order to use sanitary facilities, through the concerts or collaborations that will be determined between them.

Article 67. Structure and competences.

1. The Government, on a proposal from the Ministry of Protection, shall regulate the structure and powers of the entities referred to in the previous article.

2. The managing bodies will develop their activity under decentralised arrangements, in the various territorial areas.

3. The care centres of the managing bodies may be managed and managed by local authorities.

Article 68. Legal nature.

1. The managing entities have the nature of entities governed by public law and legal capacity to comply with the objectives assigned to them.

2.The legal status of such entities shall be that laid down in the sixth provision of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State

Article 69. Participation in management.

The government is empowered to regulate the participation in the control and supervision of the management of the managing entities, which will be carried out from the state level to the local level, by bodies in which the representatives of the trade union organizations, the business organizations and the public administration will be represented.

Article 70. International relations and services.

The managing entities, with the prior conformity of the ministry of protection, may belong to international associations and organizations, to arrange operations, to establish reciprocity of services with foreign institutions of similar character and to participate, in the measure and with the scope that they are assigned, in the execution of the international conventions of Social Security.

Article 71. Provision of information to entities managing the economic benefits of social security.

1. The following assumptions for the provision of information to the managing entities of Social Security are laid down:

(a) By the competent bodies which are dependent on the Ministry of Finance and Public Administrations or, where appropriate, the Autonomous Communities or the foral deputations, they shall be provided, within each annual financial year, to the Social Security Management Entities responsible for the management of the economic benefits and, at their request, the data relating to the income levels and other income of the benefit holders as soon as they determine the right to them, as well as to the beneficiaries, spouses and other members of the family units, provided that they are to be taken into account for the recognition, maintenance or performance of those benefits in order to verify whether those benefits are at all times the necessary conditions for the collection of benefits and the amount legally established.

The same bodies shall also be provided, at the request of the managing bodies of the Social Security, a current account number of the person concerned to proceed, when the benefit is recognised, to his credit.

(b) The body designated by the Ministry of Justice shall provide the managing entities of the Social Security with the information they request concerning the registration and data relating to the birth, modification, preservation or extinction of the right to the economic benefits of Social Security.

(c) Employers shall provide the managing entities of the Social Security with the data requested by them in order to be able to carry out the communications through electronic systems that guarantee an agile communication procedure in the recognition and control of the social security benefits related to their workers.

The data to be provided in relation to the workers must identify, in any case, first and last names, national identity document or identification number of foreign and domicile.

(d) The National Statistics Institute shall provide to the managing entities of the Social Security responsible for the management of the economic benefits the address data relating to the Municipal Register that may be related to the birth, modification, preservation or extinction of the right to benefits in any procedure, as well as the updating of the information in the databases of the Social Security system.

2. All data relating to the applicants for economic benefits of the Social Security System which are held by the managing bodies and which have been referred by other public bodies or by undertakings by means of telematic transmission, or where those data are consolidated in the corporate databases of the Social Security system as a result of direct electronic access to the corporate databases of other bodies or undertakings, shall have full effects and shall have the same validity as if they had been notified by those bodies or undertakings by means of paper-based certification.

Information supplies to the Social Security management entities mentioned in this section and the previous one will not require prior consent from the interested party.

The data, reports and records provided in accordance with this paragraph and in the preceding paragraph shall only be processed in the framework of the performance management functions attributed to the managing entities and the common services of the Social Security, without prejudice to the provisions of Article 77.

3. In the procedures for the declaration of permanent incapacity, for the purposes of the corresponding economic benefits of social security, as well as for the recognition or maintenance of the receipt of benefits for temporary incapacity, orphan or family allowances for dependent children, the consent of the person concerned or his legal representative shall be understood, for the purposes of the referral, by the health institutions of the reports, clinical documentation, and other medical data strictly related to the injuries and ailments. suffered by the person concerned as being relevant to the decision of the proceedings, unless the express and written opposition of those concerned is recorded.

Social Security management entities, in the exercise of their powers of control and recognition of benefits, may request the referral of medical parts of temporary incapacity issued by the public health services, the mutual partners with the Social Security and the collaborating companies, for the purpose of processing the data contained therein. In addition, the managing bodies and the social security partners may, in addition, provide the data relating to beneficiaries which are necessary for the recognition and control of the risk benefits during pregnancy and risk during natural lactation.

The medical inspection of public health services may request the referral of the medical data necessary for the exercise of its powers, which are held by the social security management entities.

4. Regulations shall determine the manner in which the data which they require for the performance of their duties shall be transmitted to the institutions responsible for the management of the pensions of the Social Security.

Article 72. Register of Public Social Benefits.

1. The National Institute of Social Security is responsible for the management and operation of the Public Social Security Register, which is constituted in the social security system, according to the regulations laid down by law and regulation.

2. The Register of Public Social Benefits shall integrate public social benefits of an economic nature, intended for persons or families, which are listed below:

(a) The pensions paid by the State Passive Classes Scheme and, in general, those paid out of appropriations in Section 07 of the State Expenditure Budget.

(b) The pensions paid by the General Regime and the special social security schemes and, in general, any other pensions paid by the managing and collaborating entities of the social security system, as soon as they are financed from public resources.

(c) The pensions paid by those entities acting as a substitute for the managing entities of the social security system, as referred to in Royal Decree 1879/1978 of 23 June, for the application of rules of application to social security institutions acting as a substitute for the corresponding managing entities of the General Regime or the special schemes of social security.

(d) Non-contributory pensions for social security.

e) The pensions paid by the Special Fund of the General Mutual Fund of Civil Servants of the State, by the Special Funds of the Social Institute of the Armed Forces and the General Judicial Mutuality, and also, where appropriate, by these General Mutual Funds, as well as those paid by the Special Fund of the National Social Security Institute.

(f) Pensions paid by the system or schemes of provision of the autonomous communities, local authorities and the authorities themselves.

(g) Pensions paid by mutual funds, montepios or social security institutions to be financed in whole or in part with public resources.

(h) Pensions paid by companies or companies with majority, direct or indirect participation, in their capital of the State, autonomous communities, local corporations or self-employed bodies of one or more of them, either directly or through the subscription of the relevant insurance policy with a different institution whatever the legal nature of the institution, or by the mutual societies or institutions of provision of those, in which the direct contributions of the persons causing the benefit are not sufficient for the coverage of the benefits to their beneficiaries and their financing is supplemented by public resources, including those of the company or company itself.

i) The pensions paid by the State Administration or the Autonomous Communities under Law 45/1960, of 21 July, of National Funds for the Social Application of Tax and Savings, and of Royal Decree 2620/1981, of 24 July, which regulates the granting of aid from the National Fund for Social Assistance to the elderly and the sick or disabled disabled for work.

j) The economic benefits of guarantee of minimum income and aid for third person provided for in Law 13/1982, of April 7, of Social Integration of the Disabled, whose perception is maintained as provided for in the single transitional provision of the recast text of the General Law on the Rights of Persons with Disabilities, approved by the Royal Legislative Decree 1/2013, of November 29.

(k) The economic benefits paid under Royal Decree 728/1993 of 14 May 1993 establishing pensions for the elderly in favour of Spanish emigrants, as well as of Royal Decree 8/2008 of 11 January, which regulates the provision for reasons of necessity in favour of Spanish residents abroad and returnees.

(l) Unemployment benefits for workers over the age of fifty-five, as well as those of over fifty-two whose perception is maintained.

m) The economic allocations of Social Security per child in charge of eighteen or more years and with a degree of disability equal to or greater than 65 percent.

n) The economic benefit linked to the service, the economic benefit for care in the family environment and the economic provision of personalized assistance, regulated in Law 39/2006, of 14 December, of Promotion of Personal Autonomy and Care for persons in a situation of dependency.

3. The entities, bodies or undertakings responsible for the management of the benefits listed in the preceding paragraph shall be required to provide the National Social Security Institute, in the form and within the time limits laid down in regulation, with the identifying data of the holders of the economic social benefits, as well as, as soon as they determine or condition the recognition and maintenance of the right to those benefits, of the beneficiaries, spouses and other members of the family units, and the amounts and classes of the benefits paid and the date of their effects. concession.

4. The entities and bodies responsible for the management of the public social benefits listed in paragraph 2 may consult the data included in the Register of Public Social Benefits that are necessary for the recognition and maintenance of the services managed by them, in the terms that they regulate.

Section 2. Common Services

Article 73. Creation.

It is up to the government, on a proposal from the Ministry of Employment and Social Security, to establish common services, as well as the regulation of its structure and competences.

Article 74. General Treasury of Social Security.

1. The General Treasury of Social Security is a common service with its own legal personality, in which, by application of the principles of financial solidarity and a single box, all financial resources are unified, both by budgetary and extra-budgetary operations. He shall be responsible for the custody of the funds, securities and appropriations and the general care and collection services for the rights and payments of the obligations of the social security system.

2. The General Treasury of Social Security shall be responsible for the implementation of the provisions laid down for the management entities in Article 70.

Section 3. Common Standards for Managing Entities and Common Services

Article 75. Name reservation.

No public or private entity may use in Spain the title or names of the managing entities and common services of Social Security, nor those that may result from the addition to the same of some words or of the mere combination, in other form, of the principal ones that constitute them. The term 'Social Security' may also not be included in its name unless it is authorised by the Ministry of Employment and Social Security.

Article 76. Tax exemptions and other benefits.

1. The managing entities and common services shall enjoy to the same extent as the State, with the limitations and exceptions that, in each case, establish the current tax legislation, of absolute tax exemption, including the rights and notarial and registration fees, for the acts that they perform or the goods that they acquire or have been affected to their ends, provided that the taxes or levies in question are placed directly on the bodies of reference in the legal concept of the taxpayer and without that it is legally possible the translation of the tax burden to other people.

2. They shall also enjoy, to the same extent as the State, postal and telegraphic franchising.

3. The exemptions and other privileges referred to in this Article shall also be granted to the managing bodies as soon as they affect the management of the voluntary improvements provided for in Article 43.

Article 77. Data reservation.

1. The data, reports or records obtained by the Administration of Social Security in the exercise of its functions are reserved and may be used only for the purposes entrusted to the various management entities and common services of the Social Security, without which they may be transferred or communicated to third parties, unless the assignment or communication is intended to:

(a) The investigation or prosecution of public crimes by the courts, the Public Ministry or the Social Security Administration.

b) Collaboration with tax administrations for the purpose of complying with tax obligations in the field of their competences.

c) Collaboration with the system of the Labour and Social Security Inspectorate and the General Intervention of Social Security, in the exercise of its functions of inspection and internal control or with the other social security management entities other than the transferor and other organs of the Administration of Social Security and for the purposes of public statistics in the terms of the law regulating such civil service.

(d) collaboration with any other public administrations for the fight against fraud in obtaining or receiving grants or subsidies from public funds, including those of the European Union, as well as in obtaining or collecting incompatible benefits in the various systems of the social security system.

e) The collaboration with the parliamentary committees of inquiry in the legally established framework.

f) The protection of the rights and interests of minors or persons with modified capacity by the courts or the Public Ministry.

g) The collaboration with the Court of Auditors in the exercise of its functions of oversight of the Administration of Social Security.

h) Collaboration with judges and courts in the course of the process and for the execution of firm court decisions. The judicial request for information shall require an express decision, in which the need to collect data from the Social Security Administration is motivated by the fact that the other means or sources of knowledge concerning the existence of the debtor's property and rights have been exhausted.

2. Access to the data, reports or records of any kind obtained by the Administration of Social Security on natural or legal persons, whatever their support, by the personnel at the service of that person and for purposes other than the functions that are their own, shall be considered to be always a serious disciplinary lack.

3. The authorities and personnel in the service of the Administration of Social Security shall have knowledge of these data or reports shall be obliged to the most strict and complete secrecy with respect to them, except in the cases of the aforementioned crimes, in which they will be limited to deducting the guilt or to refer to the Fiscal Ministry a circumstantial relationship of the facts that are considered to constitute a crime. Irrespective of any criminal or civil liability which may be the case, the breach of this particular duty of stealth shall always be considered to be a very serious disciplinary offence.

Article 78. Staff arrangements.

1. The officials of the Administration of Social Security shall be governed by the provisions of Law 7/2007, of 12 April, of the Basic Staff Regulations, Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, and the other provisions that apply to them.

2. It is up to the government, on a proposal from the competent minister, to appoint and cease the managerial posts with a category of director-general or equivalent.

CHAPTER VI

Collaboration in Social Security Management

Section 1.

Article 79. Enumeration.

1. Collaboration in the management of the Social Security system will be carried out by mutual partners with social security and by companies, in accordance with the provisions of this chapter.

2. The collaboration in management can also be carried out by associations, foundations and public and private entities, prior to their registration in a public register.

Section 2. Collaborating Mutual Partners with Social Security

Subsection 1. General Provisions

Article 80. Definition and object.

1. The private associations of businessmen formed by authorization of the Ministry of Employment and Social Security and registration in the special register dependent on the Social Security are mutual collaborators with the Social Security, whose purpose is to collaborate in the management of the Social Security, under the direction and supervision of the same, non-profit and assuming its associated responsibility in the cases and with the scope established in this law.

The mutual partners with Social Security, once constituted, acquire legal personality and capacity to act for the fulfillment of their ends. The scope of these measures extends to the entire territory of the State.

2. The mutual partners with social security have as their object the development, through collaboration with the Ministry of Employment and Social Security, of the following activities of Social Security:

(a) The management of economic benefits and health care, including rehabilitation, including the protection of occupational accidents and occupational diseases of social security, as well as the prevention activities of the same contingencies that dispenses protective action.

(b) The management of the economic benefit due to temporary incapacity arising from common contingencies.

c) The management of risk benefits during pregnancy and risk during natural lactation.

(d) The management of the economic benefits by cessation of the activity of the self-employed person, in the terms set out in Title V.

e) Management of child care delivery affected by cancer or other serious illness.

f) Other Social Security activities that are legally attributed to them.

3. The cooperation of mutual societies in the management of social security shall not be the basis for commercial profit-making, nor shall it include activities for the recruitment of associated enterprises or workers. Nor shall it give rise to the granting of benefits of any kind in favour of the associated employers, nor to the replacement of those in the obligations which correspond to their status as employers.

4. Mutual partners with social security are part of the state public sector of an administrative nature, in accordance with the public nature of their functions and the economic resources they manage, without prejudice to the private nature of the entity.

Article 81. Setting up of mutual partners with social security.

1. The establishment of a mutual partner with Social Security requires the following requirements to be met:

(a) A minimum of fifty entrepreneurs are present, who in turn have a minimum of thirty thousand workers and a turnover for professional contingencies of not less than 20 million euros.

(b) To limit their activity to the exercise of the functions laid down in Article 80.

c) To provide bail, in the amount that the implementing and development provisions of this law establish, in order to guarantee the fulfilment of their obligations.

d) That the Ministry of Employment and Social Security be authorized, after approval of the statutes of the mutual, and registration in the administrative registry dependent on it.

2. The Ministry of Employment and Social Security, after having verified the concurrency of the requirements set out in points (a), (b) and (c) of the previous paragraph and that the statutes are in accordance with the legal order, will authorize the formation of the mutual collaborator with the Social Security and will order their registration in the Registry of Collaborating Mutuals with the Social Security dependent on it. The authorisation order shall be published in the 'Official Gazette of the State', in which the registration number is also entered, and has since acquired legal personality.

3. The name of the mutual member shall include the expression "Mutual Contributor to the Social Security", followed by the number with which it has been registered. The name must be used in all the institutions and dependencies of the entity, as well as in its relations with its associates, injured and protected workers, and with third parties.

Article 82. Particularities of managed services and services.

1. The benefits and services attributed to the management of mutual partners with social security are part of the protective action of the system and shall be dispensed in favour of the employees at the service of the associated employers and of the self-employed persons who are injured in accordance with the rules of the social security system in which they are registered and with the same scope as the management entities in the cases attributed to them, with the particularities laid down in the following paragraphs.

2. For professional contingencies, the initial determination of the professional character of the contingency shall be the responsibility of the mutual parties, without prejudice to their possible review or qualification by the competent management body in accordance with the implementing rules.

Acts which dictate mutual recognition, suspend, cancel or terminate rights in the cases attributed to them shall be reasoned and shall be formalized in writing, subject to their effectiveness in the notification to the person concerned. They shall also be notified to the employer where the beneficiary maintains a working relationship and produces effects on it.

Health benefits covered by the protection of professional contingencies shall be provided through means and facilities managed by mutual funds, by means of agreements with other mutual societies or with public health authorities, as well as by means of concerts with private means, in accordance with the terms laid down in Article 258 and in the rules governing the operation of institutions.

3. The preventive activities of the protective action of social security are welfare benefits in favour of the associated employers and their dependent workers, as well as of the self-employed workers who do not generate subjective rights, which are aimed at assisting them in the control and, where appropriate, reduction of accidents at work and occupational diseases of Social Security. They shall also include advisory activities to the associated enterprises and the self-employed in order to adapt their jobs and structures for the relocation of workers who have been injured or with pathologies of professional origin, as well as research, development and innovation activities to be carried out directly by mutual societies, aimed at reducing social security contingencies.

It will be up to the management and guardianship of the mutual partners with the Social Security, dependent on the Ministry of Employment and Social Security, to establish the periodic planning of the preventive activities of the Social Security that will develop those, their criteria, content and order of preferences, as well as to protect their development and to evaluate their effectiveness and efficiency. Autonomous communities which have competence for shared implementation in the field of occupational risk prevention activities, and without prejudice to the provisions of their respective autonomy statutes, may communicate to the supervisory body of each other the activities they consider to be carried out in their respective territorial areas to be incorporated into the planning of the preventive activities of the Social Security.

4. The management of the economic benefit due to temporary incapacity arising from common contingencies in favour of workers at the service of the associated employers and of the self-employed persons shall be carried out in accordance with the provisions of the first paragraph of Articles 83.1.a and 83.1.b) and in the rules contained in Chapter V of Title II, as well as in its implementing and development provisions, with the particularities provided for in the special schemes and systems in which they are framed and in this paragraph.

(a) It is for the mutual partners with the Social Security to declare the right to the economic benefit, as well as those of refusal, suspension, cancellation and declaration of extinction of the same, without prejudice to the sanitary control of the high and low medical services by the public health services and the effects attributed to the medical parts in this law and in its norms of development.

Acts that are issued in the exercise of the functions referred to in the preceding paragraph shall be reasoned and shall be formalized in writing, subject to their effectiveness in the notification to the beneficiary. The employer shall also be notified in cases where the beneficiary maintains a working relationship.

Received the medical part of the discharge, the mutual will check the compliance by the beneficiary of the requirements of affiliation, high, period of lack and remaining required in the corresponding Social Security regime and will determine the amount of the subsidy, adopting the agreement of initial declaration of the right to the benefit.

During the period of two months following the liquidation and payment of the subsidy, the payments to be made shall be provisional, with the mutual adjustment of the provisional payments, which shall take the character of the definitive payments when the aforementioned two-month period elapses.

(b) When mutual partners with Social Security, on the basis of the content of the medical parts and the reports issued in the process, as well as through the information obtained from the control and monitoring actions or the health assistance provided for in point (d), consider that the beneficiary may not be prevented for the work, they may formulate reasoned proposals for medical discharge through the physicians dependent on them, directed to the Medical Inspection of the Public Health Services. They shall simultaneously communicate to the worker concerned and to the National Social Security Institute, for their knowledge, that the proposed discharge has been submitted.

The Medical Inspection of the Public Health Services shall be obliged to communicate to the mutual and the National Institute of Social Security, within a maximum period of five working days from the following to the receipt of the discharge proposal, the estimate of the discharge, with the discharge, or its refusal, in which case it shall accompany the reasoned medical report that justifies it. The estimate of the discharge proposal will give rise to the mutual notification of the termination of the right to the worker and the company, indicating the date of its effects.

In the event that the Medical Inspection deems it necessary to quote the worker for medical review, it shall be carried out within the five-day period provided for in the preceding paragraph and shall not suspend the fulfilment of the obligation laid down therein. However, in the case of the worker's failure to appear on the day indicated for the medical examination, the inattendance on the same day will be communicated to the mutual who made the proposal. The mutual fund shall have four days to check whether the failure to appear was justified and shall suspend the payment of the subsidy with effect from the day following the date of the appearance. In the event that the worker justifies the failure to appear, the mutual consent shall be lifted and the right to the subsidy shall be restored, and if the worker considers it not justified, he shall adopt the termination of the right in the form set out in point (a) and notify the worker and the undertaking, stating the date of its effects, which shall correspond to the first day following that of his notification to the worker.

When the Medical Inspection of the Public Health Service has rejected the proposal of a high formulated by the mutual or does not answer to it in the form and time limit established, it may request the issuance of the discharge to the National Institute of Social Security or the Social Institute of the Navy, in accordance with the privileges conferred in article 170.1. In both cases, the time limit for resolving the application shall be four days after its receipt.

(c) Communications to be carried out among the physicians of the mutual societies, those belonging to the public health service and the managing entities shall be carried out preferably by electronic means, being valid and effective from the moment they are received in the center where they develop their functions.

Similarly, mutual associations shall communicate any incidents in their relations with the public health service or when the company fails to comply with its obligations to the Ministry of Employment and Social Security, which shall, where appropriate, adopt the appropriate measures.

Each other shall not be able to perform the functions of management of the benefit through concerted means, without prejudice to the collection, in the terms set out in point (d), of the services of the health centres authorised to carry out diagnostic tests or therapeutic and rehabilitating treatments which they request.

(d) They are acts of control and monitoring of the economic performance, those directed to check the concurrency of the facts that give rise to the situation of necessity and of the requirements that condition the birth or maintenance of the right, as well as the examinations and medical examinations. The mutual partners with the Social Security may carry out those acts from the day of the medical discharge and, in respect of the citations for examination or medical examination, the unjustified inappearance of the beneficiary shall be the cause of the extinction of the right to the economic benefit, in accordance with the provisions of Article 174, in the terms that are established, without prejudice to the precautionary suspension provided for in Article 175.3.

addition, the mutual partners with the Social Security can carry out diagnostic tests and therapeutic and rehabilitation treatments, in order to avoid the unnecessary prolongation of the processes foreseen in this provision, prior to the authorization of the physician of the public health service and informed consent of the patient.

The results of these tests and treatments will be made available to the public health service provider to assist the worker through the interoperability services of the National Health System, for incorporation into the patient's electronic medical history.

The diagnostic tests and therapeutic and rehabilitation treatments will be carried out mainly in the care centers managed by the mutual ones to dispense the assistance derived from the professional contingencies, in the margin that allows their use, using the means for the assistance of pathologies of professional origin, and, in the alternative, they will be able to be carried out in concerted centers, authorized to dispense their services in the field of the professional contingencies, subject to what is established in the paragraph and in the terms that are established in regulation. In no case shall the tests and treatments assume the assumption of the provision of health care arising from common contingencies or give rise to the allocation of resources for the latter.

e) Mutual partners with Social Security may conclude agreements and agreements with the social security management entities and with the public health services, prior to the authorization of the Ministry of Employment and Social Security, for the implementation in the care centers they manage, of medical examinations, diagnostic tests, reports, medical treatments and rehabilitators, including surgical interventions, that those who request them, in the margin that allows their destiny to the functions of the collaboration. The approved agreements and agreements shall set out the economic compensation to be met as compensation to the mutual benefit for the services provided, as well as the form and conditions of payment.

In the alternative to the agreements and agreements provided for in the preceding paragraph, provided that the care facilities they manage have a margin of use that allows them, the mutual partners with the Social Security may hold concerts with private entities, subject to authorization from the Ministry of Employment and Social Security and through economic compensation in accordance with what is established, in order to carry out the tests and treatments indicated in favor of the persons who request them, which shall be subject to the condition that the actions to be established do not prejudice the services to which the centres are intended, nor do they disturb the due care for the protected workers or those referred to by the public entities or at the level of quality laid down for them.

The rights of credits generated by agreements, agreements and concerts are public resources of social security, and the provisions of Article 84.2 apply to them.

(f) Without prejudice to the mechanisms and procedures provided for in the preceding paragraphs, the social security management entities or the mutual partners with the social security system may establish collaboration agreements, in order to improve the efficiency in the management and control of the temporary incapacity, with the National Institute of Health Management or the health services of the autonomous communities.

g) The mutual partners with the Social Security will assume their position, without prejudice to the possible subsequent compensation for the health services or the management entities of the Social Security, the cost originated by the performance of diagnostic tests, treatments and processes of functional recovery aimed to avoid the unnecessary prolongation of the processes of low labor for common contingencies of the workers of the system of the Social Security system and that they derive from the agreements or agreements that are concluded according to the previewed regulations.

Article 83. Scheme of option of the associated employers and of the self-employed workers.

1. Employers and self-employed persons, at the time of their compliance with the General Treasury of Social Security, their obligations for the registration of an undertaking, affiliation and discharge, shall consist of the managing body or the mutual partner with the social security for which they have chosen to protect the professional contingencies, the economic performance due to temporary incapacity arising from common contingencies and the protection by cessation of activity, in accordance with the rules governing the social security system in which they are placed, and shall communicate to the latter their subsequent amendments. The General Treasury of Social Security shall be responsible for the recognition of such declarations and their legal effects, in accordance with the terms laid down in the regulations and without prejudice to the particularities provided for in the following paragraphs in the case of opting for a mutual partner with Social Security.

The option for a mutual partner with Social Security will be done in the form and will have the following scope:

(a) Employers who opt for a mutual protection for occupational accidents and occupational diseases of social security must formalize the association agreement and protect all workers in the same province in the same province, in the same way as the definition contained in the recast text of the Law of the Workers ' Statute.

Likewise, the associated entrepreneurs will be able to choose because the same mutual manages the economic benefit due to temporary incapacity due to common contingencies regarding the workers protected against the professional contingencies.

The association agreement is the instrument by which the association is formalized and will have a period of validity of one year, which may be extended for periods of equal duration. The procedure for formalising the convention, its content and effects shall be regulated.

(b) Workers falling within the scope of the Special Scheme of Social Security of Workers for the Account of Own or Self-employed Persons whose protective action includes, voluntarily or compulsorily, the economic benefit due to temporary incapacity, must formalize it with a mutual partner with the Social Security, as well as those who change the entity.

Self-employed workers who are injured in accordance with the provisions of the preceding paragraph and who also cover professional, voluntary or compulsory contingencies must formalize their protection with the same mutual protection. Also those covering exclusively professional contingencies must be adhered to.

The self-employed persons included in the Special Social Security Regime of the Workers of the Sea may choose to protect the professional contingencies with the managing body or with a mutual partner with the Social Security. The workers included in the third party must formalise the protection of the common contingencies with the managing body of the social security system.

The protection will be formalized by means of a document of accession, whereby the self-employed person is incorporated into the ambit of the mutual manager externally to the associative base of the same and without acquiring the rights and obligations derived from the association. The period of validity of the accession shall be one year, and may be extended for periods of equal duration. The procedure for formalising the document of accession, its content and effects, shall be regulated.

(c) Workers who are included in the Special System of Social Security of Workers for the Account of Own or Self-Employed must formalize the management by cessation of activity with the mutual one to which they are attached by the subscription of the Annex corresponding to the document of accession, in the terms that establish the regulatory norms that regulate the collaboration. For their part, the self-employed workers included in the Special Regime of Social Security of the Workers of the Sea will formalize the protection with the managing body or with the mutual one with whom they protect the professional contingencies

2. The mutual partners with the Social Security must accept any proposal of association and accession that is formulated to them, without the lack of payment of the social contributions to excuse them from the fulfilment of the obligation nor constitute cause of resolution of the agreement or document undersigned, or its annexes.

3. The information and data on the associated employers, the self-employed workers and the protected workers held by the mutual partners with the Social Security and, in general, those generated in the development of their activities in the management of social security, have a reserved character and are subject to the procedure laid down in Article 77, without, therefore, being transferred or communicated to third parties, except in the cases established in that article.

Article 84. Economic-financial regime.

1. The maintenance and operation of the mutual partners with the Social Security, as well as the activities, benefits and services included in their object, will be financed by the Social Security contributions attached to them, the returns, increases, consideration and compensation obtained both from the financial investment of these resources and from the disposal and cessation of the adage for any title of the movable and immovable property of the Social Security that are attached to those and, in general, by any income obtained by virtue of the exercise of the collaboration or the use of the means of the same.

The General Treasury of Social Security shall provide to the mutual funds the fees for accidents at work and occupational diseases entered into that by the employers associated with each one or for the self-employed workers, as well as the proportion of the share corresponding to the management of the economic benefit due to temporary incapacity arising from common contingencies, the cessation of the activity of the self-employed workers and the other contributions corresponding to the contingencies and benefits they manage, after deduction of the contributions to the public authorities of the system for the compulsory reinsurance and for the management of the common services, as well as the amounts which, where appropriate, are legally established.

2. The rights of credit generated as a result of benefits or services provided by mutual benefit to persons who are not protected by them or, when protected, corresponds to a third party with payment for any title, as well as those arising from benefits unduly satisfied, are public resources of the Social Security system attached to them.

The amount of these credits will be settled by the mutual funds, which will claim their payment from the subject in the form and conditions set out in the standard or concert of which the obligation is born and until they obtain their payment or, in their absence, the legal title that enables the enforceability of the credit, which they will communicate to the General Treasury of the Social Security for their collection according to the procedure established in this law and in its norms of development.

The revenue from services provided for in Article 82.2 provided to workers not included in the scope of the mutual assistance shall be given in the budget of the expenditure of the mutual service provided by the service, in the concepts corresponding to expenditure of the same nature as those which originated from the provision of those services.

The Ministry of Employment and Social Security, in all procedures for the recovery of the debt, may authorize the payment of the credit rights in a manner other than that of its cash income and determine the liquid amount of the credit that is extinguished, as well as the terms and conditions applicable to the extinction of the right. Where the taxable person is a public administration or an entity of the same nature and the debts have his cause in the supply of health care, the Ministry of Employment and Social Security may also authorise the payment of goods, without prejudice to the application of the other powers which are attributed to it until the right to be extinguished.

3. The economic obligations attributed to the Mutuas shall be paid from the public resources allocated to the development of the partnership, without prejudice to the fact that those obligations which are covered by pensions are financed in accordance with the provisions of Article 110.3.

4. The administrative costs of the mutual partners with the Social Security are the costs of the maintenance and operation of the administrative services of the collaboration and will include the expenses of staff, the current expenditure on goods and services, the financial expenses and the write-downs of inventoried goods. They shall be limited annually to the amount resulting from the application of the percentage corresponding to the scale to be established on the basis of the revenue for each financial year.

5. The mutual partners with the Social Security shall be exempt from tax in the terms established for the managing entities in Article 76.1.

Subsection 2. Governing Bodies and Participation

Article 85. Enumeration.

The governing bodies of mutual partners with Social Security are the General Board, the Board of Directors and the Managing Director.

The institutional participation body is the Monitoring and Monitoring Committee.

The Commission of Special Benefits is the body to which the benefits of the social assistance provided for in Article 96.1.b are granted.

Article 86. The General Board.

1. The General Board is the highest governing body of the mutual and shall be composed of all the associated entrepreneurs, for a representation of the self-employed persons adhered to in the terms that they regulate, and for a representative of the workers who are dependent on the mutual. The associated employers, as well as the representatives of the self-employed workers, who are not aware of the payment of social contributions, shall be entitled to vote.

2. The General Board shall meet regularly once a year to approve the preliminary draft budgets and annual accounts, and on an extraordinary basis, the requirements to be met and concluded by the Board of Directors shall be met.

3. It is the competence of the General Board, in any case, the appointment and renewal of the members of the Board of Directors, to be informed about the endowments and applications of the historical patrimony, the reform of the statutes, the merger, absorption and dissolution of the entity, the designation of the liquidators and the requirement of responsibility to the members of the Board of Directors.

4. Regulations shall regulate the procedure and requirements for convening the General Meeting and the regime for the deliberation and adoption of its agreements, as well as the exercise by the associates of the actions of impeachment of the agreements that are contrary to the law, the regulations and instructions of application to the mutual or injure the interest of the entity to the benefit of one or several associates or of third parties, as well as the interests of the Social Security. The impeachment action will lapse within one year from the date of its adoption.

Article 87. The Board of Directors.

1. The Board of Directors is the collegiate body to which the direct government of the mutual government corresponds. It shall be composed of 10 to 20 associated employers, of which 30% shall be responsible for those undertakings which have the highest number of employees, determined in accordance with the tranches to be regulated, and a self-employed person, all appointed by the General Board. The representative of the workers referred to in the previous Article shall also be a party.

The appointment as a member of the Board of Directors shall be subject to confirmation by the Ministry of Employment and Social Security, with the exception of the representative of the workers, and among its members shall be appointed to the President of the Board, who shall be the President of the entity.

2. It is the competence of the Board of Directors to call on the General Board, the implementation of the agreements adopted by the General Board, the formulation of the preliminary draft budgets and annual accounts, which shall be signed by the Chairman of the Board of Directors, as well as the requirement of responsibility to the Managing Director and other functions to be established that are not reserved for the General Meeting. The rules governing the functioning of the Board of Directors and the requirement for liability shall be regulated.

3. It is up to the Chairman of the Board of Directors to represent the mutual partner with Social Security, to call for meetings and to moderate their deliberations.

The system of compensation to be established shall govern those that correspond to the Chairman of the Board of Directors for the specific functions attributed and which under no circumstances will be able to exceed the remuneration of the Managing Director as a whole.

4. No more than one of the members of the Board of Directors, either by itself or on behalf of other affiliated undertakings, may be placed on the same person or on behalf of the Board of the persons or undertakings which maintain employment or service relations with the other, with the exception of the representative of the workers.

Article 88. The Managing Director and the other personnel of the mutual.

1. The Managing Director exercises the executive management of the mutual and it is up to him to develop his general objectives and the ordinary direction of the entity, without prejudice to being subject to the criteria and instructions that, if any, the Board of Directors and the President of the same.

The Managing Director will keep the President informed of the management of the mutual and will follow the directions that he, if any, gives to him.

The Managing Director will be linked by a high management contract regulated by Royal Decree 1382/1985 of 1 August, which regulates the special employment relationship of senior staff. It shall be appointed by the Board of Directors, subject to the effectiveness of the appointment and the work contract to the confirmation of the Ministry of Employment and Social Security.

You may not hold the position of Managing Director for persons who belong to the Board of Directors or are remunerated in any company associated with the mutual fund. They are holders of a participation equal to or greater than 10% of the share capital of those companies or the ownership corresponds to the spouse or children of that person. The persons who have been suspended from their duties under the sanctioning file may also not be designated until the suspension is terminated.

2. The rest of the staff carrying out executive duties will depend on the Managing Director, be bound by senior management contracts and will also be subject to the scheme of incompatibilities and limitations envisaged for the Managing Director.

3. For the purposes of remuneration, as well as for the determination of the maximum number of persons exercising executive functions in mutual societies, the holder of the Ministry of Employment and Social Security shall classify the mutual groups by groups according to their quota volume, number of protected workers and management efficiency.

4. The remuneration of the Managing Director and the staff carrying out executive functions in the mutual funds shall be classified as basic and complementary and shall be subject to the ceilings fixed for each group by Royal Decree 451/2012 of 5 March 2012 governing the remuneration of the maximum responsible and management in the business public sector and other entities. They shall also be subject to the limits laid down in Royal Decree 451/2012 of 5 March 2012, the maximum number of persons exercising executive functions in each mutual.

The basic remuneration of the Managing Director and the staff carrying out executive functions shall include their minimum compulsory remuneration and shall be fixed by the Board of Directors in accordance with the classification group in which the mutual agreement is catalogued.

The additional remuneration of the Managing Director and the staff carrying out executive functions includes a supplement to the post and a variable supplement to be fixed by the Board of Directors of the Mutual.

The post complement will be allocated taking into account the remuneration situation of the manager as compared to similar positions in the relevant market, the organisational structure dependent on the position, the relative weight of the position within the organisation and the level of responsibility.

The variable complement, which will be of a potential nature, will pay back the achievement of objectives previously established by the Board of Directors of the mutual agreement in accordance with the criteria that the Ministry of Employment and Social Security can set. These objectives shall be of an annual nature and shall be based on the results of the exercise generated by each other in the management of the different activities of the Social Security in which it collaborates.

In no case, the total remuneration may exceed double the basic remuneration and no post may have a total remuneration higher than that which it had before the entry into force of Law 35/2014 of 26 December, amending the recast text of the General Law on Social Security in relation to the legal regime of mutual occupational accidents and occupational diseases.

5. Non-managerial staff will be subject to regular employment, regulated in the recast text of the Law of the Workers ' Statute. In any event, no member of the staff of the mutual fund may obtain total remuneration in excess of that of the Managing Director. In any event, the remuneration of the staff as a whole shall be subject to the provisions on the wage bill and to the limitations or restrictions laid down, where appropriate, by the General Budget Laws of the State of each year.

6. With regard to public resources, mutual partners with Social Security shall not be able to satisfy the termination of the employment relationship with their staff, whatever form of such relationship and the cause of their extinction, which exceed those laid down in the regulatory and regulatory provisions of that relationship.

7. In addition, mutual funds will not be able to establish pension schemes for their staff, or collective insurance to implement pension commitments, or business social security plans without the approval of the Ministry of Employment and Social Security. Pension plans, insurance contracts and business social security plans, and the periodic contributions and premiums that will be made, will be subject to the limits and criteria that the General Budget Laws of the State will establish in this field for the public sector.

Article 89. The Monitoring and Monitoring Committee.

1. The Monitoring and Monitoring Committee is the body of participation of the social partners, which it is responsible to know and to inform of the management carried out by the entity in the different modalities of collaboration, to propose measures to improve the development of the same in the framework of the principles and objectives of the Social Security, to inform the preliminary draft budgets and the annual accounts and to know the criteria that maintains and applies the mutual in the development of its social object.

In order to carry out this work, the Commission will regularly provide the reports on litigation, complaints and appeals, as well as the requirements of the supervisory and management bodies, together with the information regarding their compliance. Each year it will draw up a series of recommendations that will be sent to both the Board and the management and guardianship body.

2. The Commission shall be composed of a maximum of 12 members appointed by the most representative trade union and business organisations, as well as by a representation of the professional associations of the self-employed. It will be the President of the Commission who will be the President of the Board at any time.

You may not be a member of the Control and Follow-up Committee of any member of the Board, except for the President, or person working for the Board.

3. The Ministry of Employment and Social Security shall regulate the composition and working arrangements of the Monitoring and Monitoring Committees, prior to the report of the General Council of the National Institute of Social Security.

Article 90. The Commission of Special Prstations.

1. The Commission of Special Benefits shall be responsible for the granting of the benefits derived from the Social Assistance Reserve established by the mutual partner with the Social Security in favor of the protected or injured workers and their rights holders who have suffered a work accident or a professional illness and are in a special state or situation of need. The benefits will be beneficial and independent of those included in the Social Security protective action.

2. The Commission shall be composed of the number of members to be regulated, which shall be divided equally between the representatives of the employees of the associated enterprises and the representatives of the associated employers, the latter being appointed by the Board of Directors; the workers shall also be represented. The President shall be appointed by the Commission among its members.

Article 91. Incompatibilities and responsibilities of the members of the governing and participation bodies.

1. They may not be a member of the Board of Directors, the Control and Monitoring Committee or the Commission of Special Prstations of a mutual cooperative with the Social Security of persons who are part of any of these organs in another mutual, by themselves or in representation of associated companies or of social organizations, as well as those who perform executive functions in another entity.

2. The previous posts or their representatives on the same, as well as persons carrying out executive functions in the mutual societies, may not buy or sell for themselves any assets of the entity or conclude contracts for the execution of works, performance of services or delivery of supplies, except financial services or essential supply companies, which shall require prior authorization from the Ministry of Employment and Social Security, nor to conclude contracts in which conflicts of interest exist. Nor shall they be able to carry out such acts who are bound to those posts or persons by marital or kinship relationship, in direct or collateral line, by consanguinity, adoption or affinity, to the fourth degree, nor to legal persons in which any of the above persons, charges or relatives are, directly or indirectly, holders of a percentage equal to or greater than 10% of the share capital, exercising in the same functions as those involving decision-making power or forming part of their administrative or government organs.

3. The condition of a member of the Board of Directors, of the Control and Monitoring Committee and of the Commissions of Special Prstations shall be free, without prejudice to the fact that the mutual in which they are integrated indemnifies and compense them for the expenses of attendance at the meetings of the respective organs, in the terms that are established regulentarily, taking into account the provisions of Article 87.3 in relation to the Chairman of the Board of Directors.

4. The members of the Board of Directors, the Managing Director and the persons who perform executive functions shall be directly responsible for the Social Security, the mutual and the associated employers of the damages caused by their acts or omissions contrary to the legal rules of application, the statutes or the instructions given by the organ of protection, as well as by those carried out in breach of the duties inherent in the performance of the office, provided that it has intervened or is serious. Actions and omissions within the respective functional areas or areas of competence shall be construed as their own act.

The responsibility of the Board members will be in solidarity. However, those members who prove that, having not intervened in the adoption or execution of the act, were unaware of their existence or, knowing it, did everything appropriate to avoid the damage or, at least, expressly opposed it.

The mutual partners with the Social Security, through the joint responsibility governed by Article 100.4, will respond directly to the harmful acts in whose execution there is a slight fault or in which there is no direct responsibility. They shall also be liable in the case of direct responsibility for the failure to do so.

5. The rights of credit that arise from the responsibilities established in this article, as well as the joint responsibility assumed by the associated entrepreneurs, provided for in Article 100.4, are public Social Security resources attached to the mutual funds in which the facts of the liability have been fulfilled.

It is for the management and guardianship body to declare the responsibilities set out in the previous paragraph, the obligations under which they are subject, as well as to determine their liquid amount, to claim their payment in accordance with the rules governing the collaboration of the entities and to determine the means of payment, which may include the date of the goods, the modalities, forms, terms and conditions applicable to their extinction. Where the Court of Auditors initiates a recovery procedure by the same facts, the management and supervisory body shall agree to suspend the administrative procedure until such time as it adopts a final decision, whose provisions of a material nature shall have full effect on the administrative procedure.

The management and guardianship body may request the General Treasury of Social Security to collect the executive collection of the credit rights derived from these responsibilities, to which effect it will transfer to the same the act of liquidation of those and the determination of the obligated subjects. The sums to be obtained shall be entered in the accounts which gave rise to the requirement of liability in the terms laid down by the management and supervisory body.

The Ministry of Employment and Social Security, in application of its powers of management and protection, may claim the payment or exercise the legal actions that are necessary for the declaration or requirement of the responsibilities generated for the development of the collaboration, as well as to appear and to be a part in the legal processes that affect the established responsibilities.

Subsection 3. Heritage and hiring regime

Article 92. Social security patrimony attached to the mutual funds.

1. In accordance with Articles 19.3 and 103.1, the revenue provided for in Article 84.1, as well as the movable and immovable property in which they may be invested, and, in general, the rights, shares and resources relating to them, form part of the Social Security patrimony and are attached to the mutual funds for the development of the functions of the Social Security attributed, under the direction and supervision of the Ministry of Employment and Social Security.

2. The acquisition by any title of the buildings necessary for the development of the functions attributed and its disposal shall be agreed by the mutual, prior authorization of the Ministry of Employment and Social Security, corresponding to the General Treasury of the Social Security the formalization of the act in the authorized terms, and shall be titled and entered in the Registry of the Property in the name of the Common Service. The acquisition will imply its attachment to the authorized mutual. They may also apply for authorization to be attached to the property of social security attached to the managing body, the common or other mutual services, as well as for the cessation of the membership of the persons concerned, which shall require the consent of the persons concerned and shall make it necessary to compensate the entity in economic terms for the possession of the goods.

It is up to the mutual partners with Social Security to preserve, enjoy, improve and defend the property under the direction and supervision of the Ministry of Employment and Social Security. In respect of immovable property, the exercise of the holding of the Sunday shares shall be the responsibility of the holding of the post-office and the General Treasury of the Social Security.

3. Notwithstanding the public ownership of the assets, given the unique management of the property and the economic and financial system established for the activities of the collaboration, the assets that make up the patrimony assigned will be subject to the results of the management, being able to be liquidated to meet the needs of the same and the payment of benefits or other obligations arising from the expressed activities, without prejudice to the joint responsibility of the associated entrepreneurs. The product obtained from the disposal of the indicated goods or from their change of attachment in favour of another mutual or of the public entities of the system, shall be entered in the mutual of the one that they come from.

Article 93. Historical heritage.

1. The assets incorporated in the assets of mutual funds prior to 1 January 1967 or during the period between that date and 31 December 1975, provided that in the latter case the goods come from 20% of the excess surplus, as well as those which come from resources other than those originating in the social security contributions, constitute the historical assets of the mutual funds, the property of which falls within their quality of association of employers, without prejudice to the protection referred to in Article 98.1.

This historical heritage is also strictly affected by the social end of the entity, without its dedication to it being derived from income or property increases which, in turn, constitute a charge for the unique patrimony of Social Security. Considering the strict affectation of this patrimony to the purposes of collaboration of the mutual ones with the Social Security, neither the goods nor the yields that, if any, they produce can deviate towards the realization of mercantile activities.

2. Without prejudice to the general provisions laid down in the preceding paragraph, subject to the authorization of the Ministry of Employment and Social Security and the terms and conditions laid down in regulation, the revenue referred to in the following paragraphs shall form part of the historical assets of the mutual funds:

(a) Mutuals with real estate belonging to their historical patrimony, destined to locate health centers and services assigned to the development of the activities of the collaboration with the Social Security that they have entrusted, may impute in their corresponding income accounts a fee or cost of compensation for the use of such buildings.

(b) Mutuals possessing empty properties belonging to their historical patrimony, which, due to the concurrent circumstances, cannot be used for the location of health or administrative centers and services for the development of activities of the collaboration with the Social Security and are liable to be rented to third parties, may do so at market prices.

(c) Mutual associations may be able to receive from undertakings which effectively contribute to the reduction of occupational social security contingencies as part of the incentives referred to in Article 97.2, subject to the agreement of the parties. The maximum limit for mutual participation in such incentives shall be established.

Article 94. Recruitment.

1. The mutual partners with the Social Security will adjust their contractual activity to the rules of application to the contracting authorities that do not have the character of Public Administration, contained in the recast text of the Law of Contracts of the Public Sector, approved by the Royal Legislative Decree 3/2011, of 14 November, and its norms of development.

2. The Ministry of Employment and Social Security shall approve the general documents governing the procurement, as well as the instructions for applying them to procedures which are not subject to harmonised regulation, subject to a report by the Legal Service of the Social Security Administration.

3. The procurement procedures shall ensure the principles of publicity, competition, transparency, confidentiality, equality and non-discrimination, which may be tendered in the same way by the associated employers and the workers who are injured, in which case they may not be part of the contracting authorities, either by themselves or through representatives. Persons linked to the tenderer by parentage, in direct or collateral line, by consanguinity or affinity, up to the fourth grade, or the companies in which they themselves have a direct or indirect participation, equal to or greater than 10% of the share capital or exercise in the same functions as the exercise of decision-making, shall also not be part of the contracting authorities.

4. The rules of application shall be regulated in respect of transactions involving real investments, financial investments or contractual activity excluded from the scope of the recast of the Law on Public Sector Contracts.

Subsection 4. Management Results

Article 95. Economic outcome and reserves.

1. The economic result shall be determined annually by the difference between the revenue and expenditure attributable to the activities covered by each of the following areas of management:

(a) Management of the contingencies of accidents at work and of occupational diseases, of the economic benefit by risk during pregnancy or of natural breastfeeding, of the provision for care of minors affected by cancer or other serious illness and of the preventive activities of the Social Security.

b) Management of the economic benefit due to temporary incapacity arising from common contingencies.

(c) Management of the protection by cessation of self-employment, without prejudice to mutual action in this field exclusively as a managing body.

In the field of management of professional contingencies, a provision for processing contingencies will be constituted, comprising the non-assured portion of the estimated amount of the periodic benefits provided for by permanent incapacity and by death and survival resulting from accidents at work and occupational diseases, the recognition of which is pending at the end of the financial year.

2. In each of the areas referred to in paragraph 1, a Stabilisation Reserve shall be established which shall be equipped with the positive economic result obtained annually, the purpose of which shall be to correct any disparities in the economic performance generated between the various exercises in each of the areas. The amounts of the Reserves shall be as follows:

(a) The Professional Contingency Stabilization Reserve shall have a minimum amount equal to 30 percent of the annual average of the fees entered in the last three years for the contingencies and benefits referred to in paragraph 1.a.), which, voluntarily, may be raised up to 45 percent, which shall constitute the maximum level of endowment of the reserve.

(b) The Common Contingency Stabilization Reserve shall have a minimum amount equal to 5 percent of the fees paid during the financial year for the aforementioned contingencies, which may be increased voluntarily up to 25 percent, which shall constitute the maximum level of coverage.

(c) The Activity Cese Stabilization Reserve shall have a minimum amount equal to 5 percent of the fees paid for this contingency during the financial year, which may be increased voluntarily up to 25 percent of the same fees, which shall be the maximum level of coverage.

Likewise, the mutual funds will be entered into the General Treasury of Social Security, the endowment of the Supplementary Stabilization Reserve by Cese of Activity, which will constitute the same, in order to guarantee the financial sufficiency of this system of protection. The amount shall correspond to the difference between the amount allocated to the Stabilisation Reserve by Cese of Activity and the total net positive result.

3. The negative results obtained in the areas referred to in points (a) and (b) of paragraph 1 shall be cancelled by applying the respective Stabilisation Reserve. If the same is below its minimum level of coverage, it shall be replenised up to that level by the Supplementary Reserve provided for in Article 96.1.b).

When, after the operations established in the preceding paragraph, the deficit persists in the area of management of the professional contingencies or the allocation of the Specific Stabilization Reserve is less than the mandatory minimum, it shall apply to the cancellation of the deficit and to provide the Reserve up to the aforementioned minimum mandatory level, the tranche of voluntary endowment of the Common Contingency Stabilization Reserve, and, in the event of insufficiency, shall apply, where appropriate, as set out in Article 100.

With regard to the scope of the management of the economic benefit due to temporary incapacity arising from common contingencies, in the event that after the Supplementary Reserve provided for in the first paragraph, the deficit or the allocation of the Specific Reserve is placed at a level below its mandatory minimum level, it will apply to the cancellation of the deficit and to provide the specific Stabilization Reserve in this area, until it has been placed in its minimum level of coverage, the Reserve for the Stabilization of Professional Contingencies. In the event that the latter reserve is applied once the reserve has been applied, the same shall apply to the levels referred to in Article 100.1.a), the measures laid down in this Article shall apply.

In addition, the Ministry of Employment and Social Security may lay down the conditions under which, where appropriate, it may authorise the application of an additional percentage of the proportion of the quota which finances the management of the temporary incapacity for economic benefits arising from contingencies common to the mutual funds, which provide evidence of a financial insufficiency of the general coefficient on the basis of structural circumstances in the terms to be determined.

4. The negative result of the management of the benefits by cessation of the activity will be cancelled by applying the specific Reserve constituted in the mutual ones and, in case of insufficiency, the Supplementary Reserve of Stabilization by Cese of Activity constituted in the General Treasury of the Social Security will be applied until the deficit is extinguished and to replenish up to its minimum level of endowment that Reserve, in the terms that are established regulentarily.

Article 96. Surpluses.

1. The surplus resulting from the provision of the Professional Contingency Stabilization Reserve shall apply as follows:

(a) 80% of the surplus obtained in the field of management referred to in Article 95.1.a), shall be entered before 31 July of each financial year in the special account of the Social Security Contingency Fund, opened at the Banco de España in the name of the General Treasury of Social Security and at the disposal of the Ministry of Employment and Social Security.

(b) 10% of the surplus referred to in the first subparagraph of this paragraph shall apply to the supplementary reserve provided for by mutual funds, the resources of which may be used for the payment of excess administrative costs, for procedural costs arising from claims not for the purpose of social security benefits and for administrative penalties, where it is not necessary for them to be applied for the purposes laid down in Article 95.3.

Another 10% of the surplus referred to in the first subparagraph of this paragraph shall apply to the provision of the Social Assistance Reserve, which shall be used for the payment of authorised social assistance benefits, which shall include, inter alia, rehabilitation and recovery activities and professional reorientation and measures to support the adaptation of essential means and jobs, in favour of the injured workers protected by them, and in particular for those with disabilities, as well as, where appropriate, aid to their rights holders, which will be foreign and complementary to those included in the social security protective action. The system of the applications of these reserves will be regulated.

The maximum amount of the Supplementary Reserve may not exceed the amount equal to 25% of the maximum level of the Professional Contingency Stabilization Reserve referred to in Article 95.2.a.

2. In no case, the Supplementary Reserve and the Social Assistance Reserve may be applied to the payment of undue expenses, for the purposes of not matching benefits, services or other concepts included in the collaboration, or to the remuneration or compensation of the staff of the mutual benefits in excess of that established in the implementing rules, which shall be paid in the form set out in Article 100.4.

3. The surplus resulting from the provision of the Common Contingency Stabilization Reserve will be entered into the Social Security Reserve Fund.

4. The surplus resulting from the establishment of the Stabilization Reserve by Cese of Activity shall be entered into the General Treasury of Social Security for the purpose of the Supplementary Reserve for the Stabilization of Activity, the purpose of which shall be the cancellation of the deficits that may be generated by the mutual funds in this field of management after the implementation of its Stabilization Reserve by Cese of Activity, as well as the replacement of the same at the mandatory minimum level, in accordance with the terms laid down in Article 95.4, without prejudice to the application of the provisions of this Agreement. Article 97.3 on the materialisation and transitional provisions of the funds.

Article 97. Fund for Social Security Contingencies.

1. The Social Security Professional Contingencies Fund shall consist of the cash deposited in the special account, the securities and other movable and immovable property in which those funds are invested and, in general, by the resources, yields and increases that have their origin in the surplus of the Social Security resources generated by the mutual funds. The income and expenditure incurred by the financial assets and those of the special account shall be charged to the account, unless otherwise provided by the Ministry of Employment and Social Security.

The Fund shall be subject to the direction of the Ministry of Employment and Social Security and attached to the purposes of Social Security.

2. The Ministry of Employment and Social Security may apply the resources of the Social Security Contingency Fund to the creation or renewal of care and rehabilitation centers attached to the mutual funds, to activities of research, development and innovation of therapeutic and rehabilitation techniques and treatments derived from accidents of work and occupational diseases to be developed in the care centers attached to the mutual ones, as well as to encourage in the enterprises the adoption of measures and processes that contribute effectively to the reduction of occupational social security contingencies, by means of a system which will be regulated and, where appropriate, to provide services related to the prevention and control of professional contingencies. The movable and immovable property to be acquired shall be subject to the arrangements laid down in Article 92.

3. The General Treasury of Social Security may make the funds deposited in the special account in financial assets issued by public legal persons, as well as to dispose of the funds in the amounts, time limits and other conditions to be determined by the Ministry of Employment and Social Security, until such time as it is used for the applications expressed.

Likewise, the General Treasury of Social Security may have the funds deposited in the special account, as a transitional measure, to serve the purposes of the Social Security System, as well as the cash needs or gaps, in the form and conditions established by the Ministry of Employment and Social Security, until its application by the Ministry itself for the purposes indicated.

Subsection 5. Other Provisions

Article 98. Responsibilities of the Ministry of Employment and Social Security.

1. In accordance with Article 5, the Ministry of Employment and Social Security is responsible for the powers of management and supervision of mutual partners with social security, which shall be exercised through the administrative body to which the functions are assigned.

2. Mutual partners with Social Security shall be subject to an annual audit of accounts, in accordance with the provisions of Article 168.a) of Law 47/2003 of 26 November, General Budget, to be carried out by the General Intervention of Social Security. It shall also carry out an annual audit of compliance, in accordance with Article 169 of that law.

3. The mutual partners with Social Security will annually develop their preliminary draft income and expenditure budgets for the management of social security and will forward them to the Ministry of Employment and Social Security for integration into the Social Security Budget Project. They shall also be subject to the accounting system set out in Title V of Law 47/2003 of 26 November, which regulates the accounting in the public sector of the State, in terms of application to the institutions of the social security system, without prejudice to the economic result achieved in their annual accounts as a result of the management of each of the activities referred to in Article 95.1, in accordance with the provisions laid down by the competent body subject to the provisions of that law. The mutual partners with the social security system must submit their annual accounts to the Court of Auditors in accordance with the terms of Title V of Law 47/2003 of 26 November.

4. The inspection of the mutual collaborators with the Social Security will be carried out by the Inspection of Labor and Social Security in accordance with the provisions of the recast of the Law on Infrastructures and Penalties in the Social Order, approved by the Royal Legislative Decree 5/2000, of August 4, which will communicate to the management body the result of the actions developed and the reports and proposals that result from them.

5. Mutual partners with Social Security shall be obliged to provide the Ministry of Employment and Social Security with data and information to request them in order for the proper knowledge of the state of collaboration and the functions and activities they carry out, as well as for the management and administration of the historical heritage, and must comply with the instructions given by the management and supervisory body.

6. The Ministry of Employment and Social Security shall publish annually, for general knowledge, a comprehensive report of the activities carried out by mutual funds during the year in the development of their cooperation in the management, in the various fields authorized, as well as of the resources and public resources attached, their management and applications. It shall also publish a report on complaints and petitions made to it, in accordance with the provisions of the previous paragraph, and its impact on the areas of management attributed.

Article 99. Right of information, complaints and complaints.

1. The associated employers, their employees and the self-employed persons who are injured shall be entitled to be informed by each other of the data relating to them. They may also address complaints and petitions to the management and supervisory body on account of deficiencies in the development of the functions attributed to them, to which the mutual partners with social security shall maintain in all their administrative or assistance centres a Book of Claims made available to the persons concerned, which are addressed to the said administrative body, without prejudice to the use of the means laid down in Article 38 of Law No 30/1992 of 26 November 1992, of the Legal Regime of the General Administration and of the Common Administrative Procedure, and those to be established regulatively.

In either case, the mutual will directly respond to the complaints and complaints you receive, and you must communicate these with the answer given to the management and guardianship body.

2. Claims that have as their object the benefits and services of the Social Security object of the collaboration in their management or that have their foundation in them, including those of an indemnity character, shall be substantiated in the social court in accordance with the provisions of Law 36/2011, of October 10, regulatory of the social jurisdiction.

Article 100. Precautionary measures and joint responsibility.

1. The Ministry of Employment and Social Security may adopt the precautionary measures provided for in paragraph 2 where the mutual benefit is in one of the following situations:

(a) When the Professional Contingency Stabilization Reserve does not reach 80 percent of its minimum amount.

(b) When circumstances in fact are present, determined by virtue of checks by the General Administration of the State, showing the existence of an economic and financial imbalance in the entity, which, in turn, endangers the solvency or liquidity of the entity, the interests of the associates, the beneficiaries and the Social Security or the fulfilment of the obligations incurred. In addition, where those checks determine the inadequacy or irregularity of the accounts or the administration, in terms of preventing the actual situation of the mutual benefit from being known.

2. The precautionary measures that may be taken shall be appropriate and proportionate according to the characteristics of the situation, and shall consist of:

(a) Require the institution to submit within one month a plan of viability, rehabilitation or sanitation in the short or medium term, approved by its Board of Directors, in which appropriate measures of a financial, administrative or other order are proposed, and shall make provision for the results and its effects, also fixing the time limits for its implementation, in order to overcome the situation that gave rise to that requirement, guaranteeing in any case the rights of the protected workers and of the Social Security.

The duration of the plan will not exceed three years, depending on the circumstances, and will specify the form and periodicity of the actions to be carried out.

The Ministry of Employment and Social Security shall approve or reject the proposed plan within one month of its submission and, where appropriate, fix the periodicity with which the institution shall report its development.

b) Call the governing bodies of the entity, designating the person to preside over the meeting and account for the situation.

c) To suspend all or some of the directors of the institution in their duties, and the persons who, previously accepted by the Ministry of Employment and Social Security, must replace them with an interim replacement. If the institution fails to do so, the Ministry may designate it.

d) To order the execution of corrective measures of the unfavorable trends recorded in their economic development and in the fulfillment of their social ends during the last years analyzed.

e) The entity to check and guarantee the correct fulfillment of specific orders emanating from the Ministry of Education, when, in another case, such orders could be infringed and of this result to the immediate or immediate detriment to the protected workers or the Social Security.

f) Order the cessation of the collaboration in case of a qualified infringement as very serious in accordance with the provisions of the recast of the Law on Infractions and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August.

3. In order to take the precautionary measures provided for in the preceding paragraph, the corresponding administrative procedure with prior hearing of the entity concerned shall be instructed. Such measures shall cease by agreement of the Ministry of Employment and Social Security when the reasons for which they have been removed have disappeared.

The precautionary measures are independent of the sanctions that are legally carried out by the same facts, and of the joint responsibility regulated in the following paragraph.

4. The joint responsibility of the employers associated with each other shall have the following obligations:

(a) The replacement of the Professional Contingency Stabilization Reserve up to the minimum level of coverage, when the reserve does not reach 80 percent of its minimum amount, after the reserves are applied in the form set out in Article 95 and the Ministry of Employment and Social Security understands it necessary to guarantee the proper dispensation by the institution of the benefits of Social Security or the fulfillment of its obligations.

(b) The undue costs of non-performance, services or other concepts included in the partnership in the management of social security.

c) Overruns in administrative expenses and by imposed economic sanctions.

(d) The remuneration or compensation of staff at the service of the mutual benefit in excess of that laid down in the rules governing the employment relationship or by overcoming the legally established limitations.

e) The cancellation of the deficit resulting from the liquidation of the mutual fund, due to the lack of sufficient resources once the assets in liquidation have been exhausted, including the assets provided for in Article 93.

(f) The obligations incurred by the mutual one when it does not meet them in the legally established form.

(g) The obligations attributed to the mutual fund under direct or subsidiary liability, as set out in Article 91.4.

The joint responsibility shall be extended to the payment of the obligations incurred during the period of time in which the employer has remained associated or are the result of operations carried out during the period. In the event of termination of the association, the responsibility shall be five years after the end of the year in which the year ended.

The system to be applied to determine the rights of the rights and obligations of the associated entrepreneurs will be proportional to the amount of the Social Security contributions that will correspond to the contingencies protected by the mutual.

The branches have the character of public Social Security resources. The declaration of the credits resulting from the spill and, in general, the application of the joint responsibility shall be carried out by the Ministry of Employment and Social Security, who shall establish the amount of the liquid amount thereof, claim its payment and determine the form, means, modalities and conditions applicable to its extinction, in the terms set out in Article 91.5.

5. Mutual assistance may also be provided for by the assets provided for in Article 93. In the event that this property is not sufficient to meet such short-term liability, the Ministry of Employment and Social Security may, on a proposal from the General Meeting of the Mutual Board, authorize a plan of viability and/or a deferral in which the constitution of guarantees may not be necessary, under the conditions and time limits to be established.

Article 101. Dissolution and liquidation.

The mutual partners with the Social Security will cease in the collaboration in the management of the same, producing the dissolution of the entity, in the following assumptions:

(a) Agreement adopted in Extraordinary General Meeting.

b) Fusion or absorption of the mutual.

(c) Absence of any of the requirements for its constitution or operation.

(d) the Agreement of the Ministry of Employment and Social Security for non-compliance with the plan of viability, rehabilitation or sanitation provided for in Article 100.2.a), within the time limit set out in the resolution approving the plan.

e) In the case provided for in Article 100.2.f).

(f) Where there is insufficient equity provided for in Article 93 to deal with the total of the joint liability provided for in Article 100.5, or the viability plan or the deferral of the said Article is not fulfilled.

In the previous cases and in accordance with the procedure to be regulated, the Ministry of Employment and Social Security will agree to the dissolution of the mutual agreement, and the settlement process will continue, the operations and results of which will require the approval of the same Ministry. The surplus to be paid shall be entered in the General Treasury of the Social Security for the purposes of the system, except those obtained from the liquidation of the historical patrimony, which shall be applied for the purposes laid down in the statutes after the obligations of the mutual have been extinguished.

Approved the liquidation, the Ministry of Employment and Social Security will agree to the cessation of the entity as mutual in liquidation, order the cancellation of its registration registration and publish the agreement in the Official State Gazette.

In the merger and absorption scenarios, no settlement process for the integrated mutuals will be initiated. The mutual resulting from the merger or the absorber shall be subrogated to the rights and obligations of those who are extant.

Section 3

Article 102. Collaboration of companies.

1. The companies, individually considered and in relation to their own staff, will be able to collaborate in the management of Social Security exclusively in some or some of the following ways:

(a) directly assuming the payment, in his capacity, of the temporary incapacity benefits arising from accident at work and occupational disease and the benefits of health care and professional recovery, including the corresponding allowance corresponding during the indicated situation.

(b) directly assuming the payment, in his capacity, of the economic benefits due to temporary incapacity arising from a common illness or non-work accident, under the conditions laid down by the Ministry of Employment and Social Security.

Companies that engage in this form of collaboration will have the right to reduce the share of social security by applying the coefficient that the Ministry of Employment and Social Security will set for this purpose.

(c) Paying its employees, in charge of the managing or mutual obliged entity, the economic benefits due to temporary incapacity, as well as the other benefits that may be determined by regulation.

2. The Ministry of Employment and Social Security may, for all undertakings or for some of certain characteristics, provide for cooperation in the payment of benefits referred to in paragraph (c) above.

The compulsory collaboration consists in the payment by the company to its employees, in charge of the managing or contributing entity, of the economic benefits, compensating its amount in the liquidation of the social contributions that it must enter. The undertaking shall communicate to the managing body, through the electronic means established, the required data of the same required in the medical part of the lower, in the terms that are established in a regulated manner. The Ministry of Employment and Social Security may suspend or terminate the compulsory collaboration if the undertaking fails to comply with the obligations laid down.

3. The Ministry of Employment and Social Security shall determine the conditions under which the cooperation provided for in the earlier numbers of this Article shall be governed.

4. The form of cooperation of undertakings in the management of social security referred to in paragraph 1 may be authorised for a group of undertakings, which shall have the same effect, provided that they fulfil the conditions laid down by the Ministry of Employment and Social Security.

5. The arrangements for cooperation laid down in points (a) and (b) of paragraph 1 and in paragraph 4 shall harmonise the particular interest in the improvement of benefits and means of assistance with the requirements of national solidarity.

CHAPTER VII

Economic Regime

Section 1. Heritage of Social Security

Article 103. Heritage.

1. The quotas, assets, rights, actions and resources of any other gender of the Social Security constitute a unique patrimony affected to its ends, distinct from the patrimony of the State.

2. The regulation of the patrimony of social security shall be governed by the specific provisions contained in this law, in its implementing and development rules and, as far as is not foreseen, by the provisions of Law 33/2003 of 3 November of the Heritage of Public Administrations. The references made in that law to the Economy and Finance delegations, to the General Directorate of the State Heritage and to the Ministry of Finance will be understood, respectively, to the Provincial Directorates of the General Treasury of Social Security, to the General Directorate of the General Treasury of Social Security and to the Ministry of Employment and Social Security.

Article 104. Ownership, membership, administration and custody.

1. The ownership of the unique patrimony of Social Security corresponds to the General Treasury of Social Security. Such ownership, as well as the attachment, administration and custody of the said estate, shall be governed by the provisions of this law and other regulatory provisions.

In any event, in relation to the immovable property of the Social Security estate which is registered or transferred to other public administrations or to entities governed by public law with their own legal personality or linked or dependent on them, they correspond to the following functions, except that in the transfer agreement or on the basis of which another thing is provided:

a) Make the necessary repairs in order to preserve them.

b) Make the improvement works that they deem appropriate.

(c) To exercise the possessory actions which, in defence of such property, are entitled.

(d) To assume, by subrogation, the payment of the tax obligations that affect those goods.

The real estate of the social security patrimony attached to other public authorities or entities, except that otherwise established in the transfer agreement or on the basis thereof, will revert to the General Treasury of the Social Security in the case of non-use or change of destination for which they were assigned, in accordance with the Law of the Patrimony of Public Administrations, being in charge of the administration or entity to which the expenses derived from its conservation and maintenance, as well as the subrogation in the payment of the tax obligations affecting them, until the end of the financial year in which such change or lack of use occurs.

2. The certificates to be kept in respect of the official inventories and documents kept in the Social Security Administration shall be sufficient for their certification and registration in the corresponding official records.

Article 105. Acquisition of immovable property.

1. The acquisition for consideration of real property of the Social Security, for the fulfilment of its purposes, shall be carried out by the General Treasury of the Social Security through public tender, except that, in attention to the peculiarities of the necessity to satisfy or to the urgency of the acquisition to be carried out, the Ministry of Employment and Social Security authorizes the direct acquisition.

2. It is for the Director General of the National Institute of Health Management to authorize the contracts for the acquisition of real estate that the Institute requires for the fulfillment of its purposes, prior to the report of the General Treasury of Social Security. The Minister for Health, Social Services and Equality will be required to be authorised, according to the amount set out in the corresponding State General Budget Law.

3. The Ministry of Employment and Social Security shall determine the procedure applicable to the acquisition of the property concerned with the purpose of the collaboration in the management of the mutual partners with the Social Security.

Article 106. Disposal of immovable property and securities securities.

1. The disposal of immovable property incorporated in the social security patrimony will require the appropriate authorization of the Ministry of Employment and Social Security when its value, according to the expert assessment, does not exceed the amounts fixed by the Law of the Public Administrations, or the Government in the other cases.

The disposal of the goods referred to in the preceding paragraph shall be carried out by public auction, except where the Council of Ministers, acting on a proposal from the holder of the Ministry of Employment and Social Security, authorizes direct disposal. This may be authorised by the holder of the Ministry of Employment and Social Security in the case of goods which do not exceed the value laid down in the Law on the Heritage of Public Administrations.

2. The disposal of securities securities, whether variable or fixed income, shall be made subject to authorization in accordance with the terms set out in the preceding paragraph. By way of derogation, securities admitted to trading on official markets shall necessarily be covered by the systems recognised in those markets in accordance with the relevant securities market legislation, without requiring prior authorisation for sale when required to pay for the payment of regulated benefits and the gross amount of the sale does not exceed the amount fixed by the corresponding State General Budget Law. The Ministry of Employment and Social Security shall be immediately taken into account of the securities of such securities.

Article 107. Leasing and disposal of immovable property.

1. The leases of immovable property to be carried out by the Social Security shall be made by public tender, except in cases where, in the opinion of the Ministry of Employment and Social Security, it is necessary or appropriate to arrange them in a direct manner.

2. It is for the Director-General of the National Institute of Health Management to authorize the lease of real estate contracts which the Institute requires for the fulfilment of its purposes. The authorisation of the holder of the Ministry of Health, Social Services and Equality shall be required where the amount of the annual income is exceeded by the amount of annual income set out in the corresponding State General Budget Law.

3. The Ministry of Employment and Social Security shall determine the applicable procedure for the leasing of the goods concerned to the fulfilment of the purposes of collaboration in the management of the mutual partners with the Social Security.

4. The property of the patrimony of the Social Security that is not necessary for the fulfillment of its purposes, and for which it is not considered suitable its disposal or exploitation, may be transferred free for purposes of public utility or of interest of the Social Security by the holder of the Ministry of Employment and Social Security on the proposal of the General Treasury of the Social Security prior communication to the Directorate General of State Heritage.

Article 108. Inembargability.

The assets and rights that make up the patrimony of Social Security are inembargable. No court or administrative authority may, however, provide for the provision of an embargo or to issue a warrant for the execution of the assets and rights of the social security property, or against its income, fruits or products, and, where appropriate, the provisions of Articles 23, 24 and 25 of Law 47/2003 of 26 November, General Budget, shall apply.

Section 2. Social Security Resources and Financial Systems

Article 109. General resources.

1. The resources for the financing of Social Security shall consist of:

(a) The progressive contributions of the State, which will be entered on a permanent basis in its General Budget, and those that are agreed upon for special attention or are made precise by the demand of the conjuncture.

(b) The quotas of the obligated persons.

(c) The amounts collected in respect of surcharges, penalties or other similar amounts.

d) The fruits, income or interests and any other product of their heritage resources.

e) Other income, without prejudice to the provision of the additional provision tenth.

2. The protective action of Social Security, in its non-contributory and universal modality, shall be financed by contributions from the State to the Social Security Budget, without prejudice to the provisions of Article 10.3, first indent, in relation to paragraph 2 (c) of the same Article, with the exception of the benefits and services of health care of Social Security and social services whose management is transferred to the autonomous communities, in which case the financing shall be carried out in accordance with the system of autonomous financing in force in each country. time.

Contributory benefits, expenses arising from their management and the functioning of the services corresponding to the functions of affiliation, collection and management of financial and financial assets shall be financed basically with the resources referred to in points (b), (c), (d) and (e) of the previous paragraph, as well as, where appropriate, by the contributions of the State to be agreed for specific attention.

3. For the purposes set out in the preceding paragraph, the nature of the social security benefits shall be as follows:

a) They have contributory nature:

1. The economic benefits of social security, with the exception of those referred to in point (b) below.

2. The totality of benefits arising from the contingencies of occupational accidents and occupational diseases.

b) They have non-contributory nature:

1. Health care services and services included in the protective action of Social Security and those corresponding to social services, except where they arise from accidents at work and occupational diseases.

2. Non-contributory pensions for invalidity and retirement.

3. The maternity allowance governed by Articles 181 and 182 of this Law.

4. The Add-ons for Social Security Pension minimums.

5. The family benefits provided for in Chapter I of Title VI.

Article 110. Financial system.

1. The financial system of all the schemes in the social security system shall be the system of distribution for all contingencies and situations covered by each of them, without prejudice to paragraph 3.

2. The General Treasury of Social Security shall constitute a single stabilization fund for the entire system of social security, which shall be intended to meet the needs arising from deviations between income and expenditure.

3. In the case of pensions caused by permanent incapacity or death resulting from an accident at work or occupational disease the responsibility of which is to be assumed by mutual partners with social security or, where appropriate, to the undertakings declared responsible, the amount of such pensions shall be capitalised, and the entities mentioned shall constitute, up to the limit of their respective liability, the corresponding cost capitals, in the General Treasury of Social Security.

Cost capital shall mean the current value of such benefits, which shall be determined on the basis of the characteristics of each pension and by applying the most appropriate technical-actuarial criteria, so that the amounts obtained guarantee the coverage of the benefits with the most appropriate degree of approximation and to which the Ministry of Employment and Social Security shall approve the applicable mortality and interest rates.

In addition, the Ministry of Employment and Social Security may establish the obligation of mutual partners with the Social Security to ensure the risks assumed to be determined, through a compulsory and non-proportional proportional reinsurance regime or by any other system of compensation for results.

4. The matters referred to in this Article shall be governed by the regulations referred to in Article 5.2.a.

Article 111. Investments.

The stabilization reserves that should not be allocated immediately to the fulfillment of the regulatory obligations will be invested in such a way that the social objectives are coordinated with the obtaining of the degree of liquidity, profitability and security technically precise.

Section 3. Budget, Social Security Intervention and Accounting

Article 112. General provision and regulatory rules for intervention.

1. The Social Security Budget, integrated in the General Budget of the State, shall be governed by the provisions of Title II of Law 47/2003 of 26 November 2003, General Budget, and the accounting and intervention of Social Security, respectively, as provided for in Titles V and VI of the same law, as well as, in both cases, by the rules of this Section.

2. For the purpose of ensuring a better and more efficient implementation and budgetary control, the Government, on a proposal from the General Intervention of the State Administration and on the initiative of the General Intervention of Social Security, shall adopt the rules for the exercise by the latter of the control in the entities that make up the Social Security system.

In hospitals and other health centers of the National Institute of Health Management, the financial controller may be replaced by the permanent financial control of the General Intervention of Social Security.

The General Intervention of the State Administration may delegate to the financial controllers the exercise of the financial function in respect of all acts carried out by the National Institute of Health Management in the name and on behalf of the State Administration.

Article 113. Modification of appropriations, balances and budgetary inadequacies at the National Institute of Health Management.

1. Notwithstanding the provisions of Law 47/2003, of November 26, General Budget, any increase in the expenditure of the National Institute of Health Management, with the exception of the one that could result from the generations of credit, that cannot be financed with internal redistribution of its credits nor from the remainder affected the entity, will be financed during the financial year by the State.

2. The remaining amounts resulting from a lower realization in the National Institute of Health Management's budget of allocations and those produced by an increase in the income provided for health care will be used for the financing of the expenses of the aforementioned entity.

3. The head of the Ministry of Finance and Public Administrations is authorized to reflect, by means of credit extensions in the budget of the National Institute of Health Management, the impact of the changes in the State's contribution. It is also the responsibility of the holder of the Ministry of Finance and Public Administrations for the authorization of the credit modifications to be financed from the remainder of that entity.

Article 114. Amortization of acquisitions.

The immobilized Social Security must be the subject of the annual depreciation, within the limits set by the head of the Ministry of Employment and Social Security for the principles and procedures laid down in the General Plan of Public Accounting.

Article 115. Annual audit plan.

1. The annual plan of audits of the General Intervention of the State Administration shall include the plan drawn up by the General Intervention of Social Security, in which the managing entities, common services, as well as the mutual partners with the Social Security, shall be included, in accordance with the provisions of Article 98.2.

For the implementation of the Social Security audit plan, the collaboration of private companies may be obtained, in the event of the failure of the services of the General Intervention of Social Security, which must comply with the rules and instructions determined by the aforementioned management center, which may carry out the reviews and quality controls that it deems appropriate.

2. In order to obtain the collaboration of private companies, the inclusion of the corresponding authorisation in the order referred to in the second provision of Law 47/2003 of 26 November, General Budget, will be necessary.

An order from the Ministry of Employment and Social Security or the Ministry of Health, Social Services and Equality will be necessary when the financing of the indicated collaboration is carried out by credits from the budgets of the social security entities and services assigned to one or another department.

Article 116. Social Security Accounts.

1. The accounts of the entities that make up the Social Security system shall be formed and rendered in accordance with the principles and rules laid down in Title V of Law 47/2003 of 26 November.

2. The person holding the Ministry of Employment and Social Security is authorised to have the non-liquidation or, where appropriate, the cancellation and discharge in respect of all the liquidations in respect of which debts are lower than the amount which is estimated and fixed as insufficient for the coverage of the cost of the levy and collection.

Section 4. Social Security Reserve Fund

Article 117. Establishment of the Social Security Reserve Fund.

In the General Treasury of Social Security, a Social Security Reserve Fund will be set up in order to meet the future needs of the Social Security system in the field of contributory benefits, in the form and conditions provided for in this law.

Article 118. Endowment of the Fund.

1. The surplus of revenue which finances the contributory benefits and other expenditure necessary for its management which, where appropriate, results from the budgetary allocation for each financial year or the budgetary clearance thereof shall be allocated priority and, for the most part, provided that the economic possibilities and financial situation of the social security system so permit, to the Social Security Reserve Fund.

2. In accordance with the provisions of Article 96.3, the surplus resulting from the provision of the Common Contingency Stabilization Reserve of mutual partners with social security shall be entered into the Social Security Reserve Fund.

Article 119. Determination of the budget surplus.

The budget surplus shall be that corresponding to the operations which finance contributory benefits and other expenditure for the management of the social security system and, in particular, in respect of contributory benefits, in accordance with the delimitation laid down in Article 109.3.a), excluding the result obtained by mutual partners with social security.

The budget surplus for expenditure relating to benefits of a contributory nature of the Social Security system in each financial year shall be that of the difference between the rights and obligations of the net recognised amounts for non-financial transactions, corresponding to the Management Entities and General Treasury of the Social Security, corrected according to criteria of maximum prudence, in the form that is regulated, in accordance with the principles and standards of accounting established in the General Plan of Public Accounting.

Article 120. Agreement for the allocation of the Fund and its materialization.

1. The effective allocations and materialisations of the Social Security Reserve Fund, provided that the economic possibilities and the financial situation of the system permit, will be agreed, at least once in each economic year, by the Council of Ministers, at the joint proposal of the persons holding the Ministries of Employment and Social Security, Finance and Public Administrations and the Economy and Competitiveness.

2. Yields of any nature that generate the account of the Reserve Fund and the financial assets in which the reserve funds have materialised shall be automatically integrated into the fund's envelopes.

Article 121. Disposal of assets of the Fund.

The provision of the assets of the Social Security Reserve Fund shall be allocated exclusively to the financing of contributory pensions and other expenses necessary for its management, and shall be possible only in structural situations of deficit due to non-financial operations of the Social Security system, not being able to exceed in each year three percent of the sum of these two concepts and require prior authorization from the Council of Ministers, on a joint proposal from the holders of the Ministries of Employment and Social Security, of Finance and Public administrations and the economy and competitiveness.

Article 122. Financial management of the Fund.

The values in which the Reserve Fund materializes shall be securities issued by public legal persons.

The securities to be held by the Reserve Fund's portfolio, its liquidity grades, assumptions for the disposal of the financial assets that make up it, and other financial management acts of the Reserve Fund shall be determined.

Article 123. Management Committee of the Social Security Reserve Fund.

1. The Management Committee of the Social Security Reserve Fund has the highest advisory, control and management of the economic management of the Reserve Fund.

2. The Committee shall be chaired by the Secretary of State for Social Security and shall also be composed of:

a) A first vice president, who will be the Secretary of State for Economy and Support to the Company.

b) A second vice president, who will be the Secretary of State for Budgets and Expenses.

c) The Director General of the General Treasury of Social Security.

d) The Director General of the Treasury.

e) The General Financial Controller.

f) The Deputy Director-General for Payment and Management of the Reserve Fund of the General Treasury of Social Security, who will perform the duties of the secretary of the commission, without a voice or vote.

3. The functions of this committee will be to formulate proposals for management, advice, selection of securities to be the fund's portfolio, the disposal of financial assets that integrate it and other actions that financial markets advise and the superior control of the management of the Social Security Reserve Fund, as well as the report to be presented to the General Cortes on the evolution of the Fund.

Article 124. Investment Advisory Commission of the Social Security Reserve Fund.

1. The Advisory Committee of the Social Security Reserve Fund shall be responsible for advising the Management Committee of the Social Security Reserve Fund in order to select the securities to be the Fund's portfolio, the formulation of proposals for the acquisition of assets, and the disposal of the Fund's financial actions.

2. This committee shall be chaired by the Secretary of State for Economic Affairs and Support and shall also be composed of:

(a) The Director General of the General Treasury of Social Security.

b) The Director General of the Treasury.

(c) The Director-General for Economic Policy.

d) The General Financial Controller.

e) The Deputy Director General for Payments and Management of the Reserve Fund of the General Treasury of Social Security, who will perform the duties of the secretary of the commission, with a voice but without a vote.

Article 125. Follow-up Committee of the Social Security Reserve Fund.

1. Knowledge of the evolution of the Social Security Reserve Fund shall be the responsibility of the Monitoring Committee of the Social Security Reserve Fund.

2. This Monitoring Committee shall be chaired by the Secretary of State for Social Security or a person designated by the Secretary of State and shall also be composed of:

(a) Three representatives of the Ministry of Employment and Social Security, appointed by the Secretary of State for Social Security.

b) A representative of the Ministry of Economy and Competitiveness.

c) A representative of the Ministry of Finance and Public Administration.

d) Four representatives of the different trade union organizations.

e) Four representatives of the most successful business organizations.

f) The Deputy Director-General for Payments and Management of the Reserve Fund of the General Social Security Treasury will act as the secretary of the commission, without a voice or vote.

3. The Monitoring Committee shall be familiar with the evolution and composition of the Social Security Reserve Fund, for which the Management Committee, the Investment Advisory Committee and the General Social Security Treasury shall provide information on such extremes prior to the meetings held by the Committee.

Article 126. Nature of the management and budgetary allocation operations.

Materialisations, investments, reinvestments, divestitures and other operations for the acquisition, disposal and management of the financial assets of the Social Security Reserve Fund for each financial year shall be extra-budgetary and shall be definitively charged to the budget of the General Treasury of Social Security on the last working day of the Fund, in accordance with the Fund's assets at that date, to which the budgetary appropriations shall be adjusted.

Article 127. Annual report.

The Government will present to the General Courts an annual report on the evolution and composition of the Social Security Reserve Fund.

This report will be sent by the government to the General Cortes through its budget office, which will make it available to the deputies, senators, and the parliamentary committees.

Section 5. Contracting on Social Security

Article 128. Recruitment.

The arrangements for the contracting entities and common services of Social Security will be adjusted to the provisions of the recast text of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011 of 14 November, in Royal Decree 1098/2001 of 12 October, approving the General Regulations of the Law of Contracts of Public Administrations, and in other implementing and complementary rules, with the following specialties:

(a) The power to conclude contracts corresponds to the directors of the different management entities and common services, but they will need authorization for those whose value is higher than the limit set in the respective State General Budget Law.

The authorization will be adopted, on the proposal of these entities and services, by the ministers of the ministerial departments to be assigned and, if necessary, by the Council of Ministers, according to the competences defined in the recast text of the Law on Public Sector Contracts.

(b) The directors of the managing bodies and the common services may not delegate or de-concentrate the power to conclude contracts, without the prior authorization of the holder of the ministry to whom they are attached.

(c) Projects of works to be developed by the managing entities and the common services of social security shall be supervised by the office of supervision of projects of the ministerial department of which they are dependent, unless they have already established their own offices, in which case they shall be supervised by them.

d) Legal or technical reports which are required under the law of the State may be issued by the competent bodies in the field of social security or the respective ministries.

CHAPTER VIII

Social Security Procedures and Notifications

Article 129. Procedural rules.

1. The processing of benefits and other acts in the field of social security, including the protection of unemployment, which are not of a revenue or penalty nature, shall be in accordance with the provisions of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and of the Common Administrative Procedure, with the specialities provided for such acts in respect of the challenge and revision of their trade, as well as those laid down in this Chapter or in other provisions resulting from application.

2. In the case of a representative, the representation shall be accredited by any means valid in law which gives the person concerned a reliable evidence or a personal appearance before the competent administrative body. For these purposes, the standard documents of representation approved by the Social Security Administration for certain procedures shall be valid.

3. In the proceedings initiated at the request of the parties concerned, after the maximum period for the adoption of a decision and the notification laid down by the regulatory standard of the procedure concerned without any express resolution, the request for administrative silence shall be deemed to be dismissed.

The procedures relating to the registration of undertakings and the affiliation, ups and downs and variations of data of the workers initiated at the request of the persons concerned, as well as those of special agreements, in which the lack of express resolution within the prescribed period of time will have the effect of estimating the respective request for administrative silence, are excepted from the provisions of the preceding paragraph.

Article 130. Electronic processing of performance procedures.

In accordance with Articles 38 and 39 of Law 11/2007 of 22 June 2007 on the electronic access of citizens to Public Services, resolutions may be adopted and notified in an automated manner in the procedures for the management of both the unemployment protection provided for in Title III and the other benefits of the Social Security system provided for in this law, excluding non-contributory pensions.

To this end, by resolution of the Director-General of the National Institute of Social Security or the Public Service of State Employment, or of the Director of the Social Institute of the Navy, as appropriate, the procedure or procedures in question shall be established in advance and the competent organ or organs, as the case may be, for the definition of the specifications, programming, maintenance, supervision and quality control and, where appropriate, audit of the information system and its source code. The body to be held liable for the purposes of challenge shall also be indicated.

Article 131. Contributions of Social Security data by electronic means.

For the purposes of collecting the resources of the Social Security system, the holder of the Ministry of Employment and Social Security may determine the assumptions and conditions in which the companies must submit by electronic means the data relating to their actions in the field of the registration, contribution and collection in the field of Social Security, as well as any other requirements in their legislation.

Similarly, the holder of the Ministry of Employment and Social Security may determine the assumptions and conditions in which the companies must submit by electronic means the lower and upper parts, corresponding to processes of temporary incapacity, of the workers to their service.

Article 132. Notifications of administrative acts by electronic means.

1. Notifications by electronic means of administrative acts in the field of social security shall be made at the electronic seat of social security in respect of the persons required to be determined by the holder of the Ministry of Employment and Social Security, as well as to those who, without being obliged, have opted for such a notification.

Subjects not required to be notified by electronic means at the electronic headquarters of Social Security who have not opted for such form of notification shall be notified at the address that they expressly indicated for each procedure and, failing that, in which they appear in the records of the Administration of Social Security.

2. Notifications of administrative acts which cause or are issued as a result of the data to be communicated electronically through the RED System, made to those authorised for such transmission, shall be made by electronic means at the electronic headquarters of the Social Security, being valid and binding for all legal purposes for the companies and subjects to whom the data relate, unless the latter have indicated their preference because such notification in electronic headquarters is made directly to them. or a third party.

3. For the purposes laid down in Article 59.4 of Law No 30/1992 of 26 November 1992, notifications made at the electronic seat of social security shall be deemed to be rejected, where, in the event of a notification being made available to the person concerned, ten calendar days shall elapse without the content being accessed.

4. In the cases provided for in Article 59.5 of Law No 30/1992 of 26 November, notifications which have not been made at the electronic seat of the Social Security or at the address of the person concerned, as indicated in the preceding paragraphs, shall be made exclusively by means of an advertisement published in the Official Gazette of the State, in accordance with the additional twenty-first provision of that law.

Outside of the assumptions indicated in the preceding paragraph, the notices, agreements, resolutions and communications issued by the Administration of Social Security in exercise of its powers, and any other information of general interest of such administration, shall be published in the Bulletin of Social Security Announcements, located in its electronic headquarters and managed by the Secretariat of State of Social Security. This publication shall be complementary to those acts in which a rule requires publication by other means.

The publications on that board shall be made on the terms to be determined by the order of the Ministry of Employment and Social Security.

CHAPTER IX

Inspection and violations and sanctions in the field of Social Security

Article 133. Powers of the Inspectorate.

1. The inspection in the field of Social Security will be carried out through the Inspection of Work and Social Security, developing the functions and competences that it has attributed by Law 23/2015, of July 21, Computer of the System of Inspection of Work and Social Security, this law and norms concordant.

2. Specifically, it will be up to the Labour and Social Security Inspectorate:

(a) The vigilance in the fulfilment of the obligations arising out of this law and, in particular, of the frauds and delinquencies in the income and collection of Social Security contributions.

b) The inspection of the management, operation and compliance of the legislation that is applicable to the collaborating entities in the management.

c) Technical assistance to social security entities and bodies, when requested.

3. The transcribed powers shall be exercised in accordance with the powers and procedures laid down in the applicable provisions.

4. The provisions of this law on inspection shall not apply to the Special Regimes of Civil Servants of the State, Armed Forces and Officials at the service of the Administration of Justice, as long as there is no other thing available to the Government.

Article 134. Collaboration with the Inspectorate.

The managing and collaborating entities and the common services of Social Security will lend their collaboration to the Inspection of Labor and Social Security in order to the surveillance that it has attributed to the fulfillment of the obligations of the businessmen and workers established in this law.

Article 135. Infringements and sanctions.

1. In the case of violations and sanctions, the provisions of this law and the recast of the Law on Infringements and Sanctions in the Social Order, approved by the Royal Decree of the Legislative Decree 5/2000, of 4 August, will be subject to the provisions of this Law.

2. The decisions relating to the penalties imposed on workers and beneficiaries of benefits by the managing bodies, as laid down in Article 47 of the recast of the Law on the Infringement and Penalties of the Social Order, shall be brought before the courts of the social order, upon complaint to the competent management body in the form provided for in Article 71 of Law 36/2011 of 10 October, regulating the social jurisdiction.

TITLE II

General Social Security Regime

CHAPTER I

Application field

Article 136. Extension.

1. Workers who are employed and those who are treated as such as those referred to in Article 7 (1) (a) of this Law shall be compulsorily included in the field of application of the General Social Security Scheme unless they are covered by any special social security scheme.

2. For the purposes of this law, they are expressly stated in the preceding paragraph:

(a) Workers included in the Special System for Home Employees and in the Special System for Agricultural Employed Persons, as well as in any other of the special systems referred to in Article 11, established in the General System of Social Security.

(b) Employees and employees of the capital companies, even if they are members of their management body, if the performance of this charge does not entail the carrying out of the management and management functions of the company, nor do they have control in the terms provided for in Article 305.2.b).

(c) As assimilated to employed persons, directors and directors of capital companies, provided that they do not have their control in the terms provided for in Article 305.2.b), where the performance of their duties leads to the performance of the management and management functions of the company, being remunerated for that purpose or for their status as workers on behalf of the company.

These directors and administrators will be excluded from the unemployment protection and the Wage Guarantee Fund.

(d) Workers ' partners in the labour companies, whose participation in the share capital is in accordance with Article 1.2.b) of Law 44/2015 of 14 October 2015, of the Labour and Participating Societies, and even if they are members of their administrative body, if the performance of this charge does not entail the carrying out of the management and management functions of the company, nor do they have their control in accordance with the terms of Article 305.2.e).

(e) As assimilated to employed persons, the workers ' partners of the working companies who, as a result of their status as administrators, perform functions of management and management of the company, being remunerated for that purpose or for their simultaneous connection to the labour company by means of a special working relationship of high management, and do not have their control in the terms provided for in Article 305.2.e).

These workers will be excluded from unemployment protection and the Wage Guarantee Fund, except where the number of members of the labour force does not exceed 25.

f) Staff engaged in the service of notaries, property registers and other offices or similar centres.

(g) Workers who carry out the operations of handling, packaging, packaging and marketing of bananas, whether or not they are carried out at the place of production of the product, whether they come from their own holdings or from third parties and are already carried out individually or in common by means of any type of association or grouping, including cooperatives in their different classes.

(h) Persons providing services paid in institutions or institutions of a social-welfare nature.

i) The laity or laymen who provide paid services in the establishments or dependencies of the ecclesiastical institutions or institutions. Special agreement with the competent ecclesiastical hierarchy will regulate the situation of lay and secular workers who provide their services to the Church and whose primary mission is to help directly in the practice of worship.

j) Drivers of passenger cars at the service of private persons.

k) Non-official civil servants of public administrations and entities and bodies linked to or dependent on them provided that they are not included under a special law in another mandatory social security scheme.

(l) Official staff at the service of public administrations and entities and bodies linked to or dependent on them, including their period of practice, unless they are included in the State Passive Classes Scheme or under another scheme under a special law.

m) The official staff referred to in the third provision, in the terms specified therein.

n) State officials transferred to the autonomous communities that have entered or voluntarily enter into bodies or scales of their own from the autonomous community of destination, whatever the access system.

n) High positions of public administrations and entities and bodies linked to or dependent on them, which do not have the status of public officials.

o) The members of the local corporations and the members of the General Boards of the Foral Historical Territories, Cabildos Island Canarios and Balearic Island Councils who perform their posts with exclusive or partial dedication, except as provided for in Articles 74 and 75, of Law 7/1985, of April 2, Regulatory of the Bases of the Local Regime.

p) The representative posts of the trade union organizations constituted under the Organic Law 11/1985 of 2 August, of Freedom of Association, which exercise union functions of management with exclusive or partial dedication and perceiving a retribution.

q) Other persons who, by reason of their activity, are subject to the assimilation provided for in paragraph 1 by royal decree, on a proposal from the Ministry of Employment and Social Security.

Article 137. Exclusions.

The following jobs will not be included in this General Regime:

a) Those that are executed occasionally through so-called friendly, benevolent or good-neighborly services.

(b) Those giving rise to inclusion in one of the special schemes of social security.

c) Those carried out by university professors in accordance with the provisions of paragraph 2 of the additional twenty-second provision of the Organic Law 6/2001, of 21 December, of Universities, as well as by the licensed health care staff appointed under the fourth additional provision of Law 55/2003, of 16 December, of the Staff Regulations of the Staff Regulations of Health Services.

CHAPTER II

Enrollment of companies and rules on membership, listing and collection

Section 1. Business Enrollment and Worker Membership

Article 138. Registration of companies.

1. The employers, as a prerequisite and indispensable to the initiation of their activities, will request their registration in the General System of Social Security, stating the managing body or, where appropriate, the mutual partner with the Social Security for which they have chosen to protect the professional contingencies, and in their case, the economic benefit due to temporary incapacity arising from common contingencies of the personnel to their service.

The business owners will be required to communicate the changes that occur from the data provided when applying for their registration, and in particular regarding the change of the entity that must assume the cover of the contingencies indicated above.

2. The registration shall be made before the corresponding body of the Social Security Administration, in the name of the natural or legal person or entity without the company's titular personality.

3. For the purposes of this law, an employer shall be deemed to be an employer, even if his activity is not motivated by profit, to any natural or legal person or entity without personality, public or private, on the behalf of which the persons included in Article 136 work.

Article 139. Membership, ups and downs.

1. Employers shall be required to apply for membership of the Social Security System of workers entering their service, as well as to communicate such income and, where appropriate, to cease in the undertaking of such workers to be discharged, respectively, from discharge and discharge in the General Regime.

2. In the event that the employer fails to comply with the obligations imposed on him by the previous paragraph, the worker may request his or her membership, either high or low, directly to the competent body of the Social Security Administration. Such a body may also carry out such acts of trade in the cases referred to in Article 16.4 of this Law.

3. Recognition of the right to discharge and discharge in the General Regime shall be the responsibility of the body of the Social Security Administration which is regulated.

4. Unless otherwise expressly provided for in law, the status of the worker in this General Regime shall condition the application of the rules of this Title.

Article 140. Procedure and time limits.

1. Compliance with the obligations laid down in the preceding Articles shall be adjusted, as regards the form, time limits and procedure, to the provisions laid down in the Rules of Procedure.

2. The successive membership and subsequent high-ups requested by the employer or the worker shall have no retroactive effect. Where such acts are carried out on their own initiative, their temporary effectiveness and imputation of the resulting responsibilities shall be as determined in this law and its implementing and development provisions.

Section 2

Subsection 1. General Provisions

Article 141. Subjects obliged.

1. They shall be subject to the obligation to list the workers and the employers on whose account they work in their field of social security contributions to the General Social Security Scheme.

2. The contribution shall comprise two contributions:

a) Of the entrepreneurs, and

b) of the workers.

3. By way of derogation from the foregoing paragraphs, the full contribution shall be made solely by employers in the event of accidents at work and occupational diseases.

Article 142. Responsible subject.

1. The employer is liable for compliance with the obligation to list and enter the contributions of his or her employees, in full.

They will respond, likewise, in solidarity, subsidiary or mortis causes the persons or entities without personality referred to in Articles 18 and 168.1 and 2.

The liability for succession in the ownership of the holding, industry or business established in Article 168 extends to all the debts previously incurred in the event of the succession. It shall be understood that such a succession exists even if it is a working company that continues the operation, industry or business, whether or not it consists of workers who provide services on behalf of the previous employer.

In the event that the employer is a dissolved and settled company or entity, its outstanding Social Security contribution obligations shall be transmitted to the shareholders or members in the capital, which shall respond jointly and severally to the value of the settlement fee that has been awarded to them.

2. The employer shall dispose of his employees, at the time of their actual remuneration, the contribution corresponding to each of them. If you do not make the discount at that time, you will not be able to do so later, and you will be obliged to enter all the quotas at your sole charge.

In the proof of payment of such remuneration, the employer must inform the employees of the total amount of the contribution to the Social Security, indicating, in accordance with Article 141.2, the part of the contribution which corresponds to the contribution of the employer and the part corresponding to the worker, in the terms that are determined.

3. The employer who has made such a discount does not enter the share of the share corresponding to his employees within the period of time, he shall bear responsibility before them and before the agencies of the Social Security Administration concerned, without prejudice to the criminal and administrative responsibilities that they carry out.

Article 143. Nullity of covenants.

Any covenant, individual or collective, shall be null and void, whereby the worker assumes the obligation to pay in full or in part the premium or part of the fee charged by the employer.

Likewise, any pact that seeks to alter the bases of quotation that are set out in Article 147 will be null and void.

Article 144. Duration of the obligation to list.

1. The obligation to list shall be made with the commencement of the work, including the probationary period. The mere application of the worker's membership or senior member to the competent body of the Social Security Administration shall in any event take the same effect.

2. The obligation to list shall be maintained for the entire period in which the worker is discharged in the General Regime or provides his services, even if these are discontinuous in nature. Such an obligation also applies to workers who are carrying out duties of a public nature or who are acting as trade union representatives, provided that this does not give rise to a surplus at work.

3. Such an obligation shall be extinguished only with the application as a rule of absence from the General Regime to the competent body of the Social Security Administration. However, such communication shall not extinguish the obligation to list if the provision of work continues.

4. The obligation to list shall continue in the situation of temporary incapacity, whatever its cause, in the case of maternity, in the case of paternity, in the case of risk during pregnancy and in the risk of natural breastfeeding, as well as in the other situations provided for in Article 166, in which it is established as such.

5. The obligation to list shall be suspended during the strike and lockout situations.

6. The obligation to contribute to the contingencies of accidents at work and occupational diseases shall exist even if the company, in breach of the provisions of this law, has not established the protection of its personnel, or of part of it, in respect of such contingencies. In such a case, the premiums due shall be payable in favour of the General Treasury of Social Security.

Article 145. Type of quotation.

1. The rate of contribution shall be of a single nature for the entire scope of protection of this General Regime. Their establishment and distribution, in order to determine the respective contributions of the employer and employee to be listed, will be carried out in the corresponding State General Budget Law.

2. The rate of contribution shall be reduced by the percentage or percentages corresponding to those situations and contingencies which do not fall within the protective action to be determined in accordance with Article 155.2, for those who are treated as employed persons, as well as for other legal or regulatory cases.

Article 146. Contribution to accidents at work and occupational diseases.

1. By way of derogation from the foregoing Article, the contribution of occupational accident and occupational disease contingencies shall be made by the application of the rates established for each economic activity, occupation or situation in the legally established premium rate. The cost of the benefits and the requirements of preventive and rehabilitative services shall be calculated for the calculation of these rates.

2. In the same way, they can be established for companies offering occupational disease risks, additional rates for the contribution of accidents at work, in relation to the danger of the industry or the working class and the effectiveness of the means of prevention employed.

3. The amount of the contribution rates referred to in the preceding paragraphs may be reduced in the case of undertakings which are distinguished by the use of effective means of prevention. This amount may also be increased in the case of undertakings which fail to fulfil their obligations in respect of safety and health at work. The reduction and increase provided for in this paragraph may not exceed 10% of the rate of contribution, although the increase may be up to 20% in the event of repeated non-compliance with the mentioned obligations.

Article 147. Basis of quotation.

1. The contribution base for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and occupational disease, shall be made up of the total remuneration, whatever form or denomination, in cash or in kind, which, on a monthly basis, has the right to receive the worker or the equivalent, or the one who actually receives the latter, for the work which he or she carries out as an employed person.

Maturity perceptions higher than monthly will be prorated over the twelve months of the year.

Perceptions for annual leave accrued and not enjoyed and that are paid to the end of the employment relationship shall be the subject of settlement and additional contribution to the month of the termination of the contract. The supplementary settlement and listing shall cover the days of the holiday, even if they also reach the following calendar month or a new employment relationship is initiated during the holidays, without any pro rata and, where appropriate, with application of the maximum contribution ceiling for the month or months concerned.

By way of derogation from the foregoing paragraph, the general rules of contribution shall apply in the terms which are determined in accordance with the rules laid down when, by law or in implementation thereof, it is established that the remuneration of the worker must, in conjunction with the salary, include the proportional share corresponding to the accrued leave.

2. Only the following concepts shall not be computed on the basis of quotation:

(a) Allowances for the expenses of the worker who moves out of his or her usual centre of work to do the same in a different place, when using means of public transport, provided that the amount of such expenditure is justified by invoice or equivalent document.

(b) Allowances for the expenses of the worker who moves out of his or her usual centre of work to do the same in a different place, not included in the previous paragraph, as well as for normal living and subsistence expenses generated in a municipality other than the place of the usual work of the recipient and of the person who constitutes his residence, in the amount and with the scope provided for in the state regulations of the State Tax on the Income of the Physical Persons.

(c) The compensation for death and the compensation for transfers, suspensions and dismissals.

Death allowances and transfers and suspensions shall be exempt from contributions up to the maximum amount provided for in the sectoral standard or collective agreement applicable.

Compensation for dismissal or termination of the worker shall be exempt from the amount laid down in the consolidated text of the Law of the Workers ' Statute, in its implementing rules or, where appropriate, in the regulatory rules for the execution of judgments, without the possibility of being considered as such established under the terms of the agreement, agreement or contract.

When the contract of work is extinguished prior to the act of conciliation, severance payments shall be exempt which do not exceed what would have been the case if the contract had been declared inadmissible, and were not to be terminated by mutual agreement in the framework of schemes or collective schemes of low incentives.

Without prejudice to the foregoing paragraphs, in the case of dismissal or termination as a result of collective redundancies, dealt with in accordance with the provisions of Article 51 of the recast text of the Workers ' Statute Act, or produced by the causes provided for in Article 52.c) of the said recast text, provided that in both cases they are due to economic, technical, organisational, production or force majeure causes, the part of the compensation shall be exempt, which does not exceed the limits laid down by compulsory nature in the The Staff Regulations of the European Communities

(d) Social Security benefits, improvements in temporary disability benefits granted by companies and allocations to meet the costs of studies aimed at updating, training or retraining of staff at their service, when such studies are required for the development of their activities or the characteristics of the jobs.

e) Extraordinary hours, except for the contribution of accidents at work and occupational diseases of Social Security.

3. Employers shall inform the General Treasury of Social Security at each settlement period of the amount of all the remuneration concepts paid to their employees, irrespective of whether or not they are included in the social security contribution base and even if they are based on a single basis.

4. By way of derogation from paragraph 2 (e), the Ministry of Employment and Social Security may establish the calculation of overtime, either on a general basis, either by labour sectors in which the extension of the day is characteristic of its activity.

Article 148. Maximum and minimum ceilings for the listing basis.

1. The maximum ceiling of the contribution base, unique for all the activities, professional categories and contingencies included in this Regime, will be the one established for each year in the corresponding State General Budget Law.

2. The maximum ceiling for the levy base thus established shall also apply in cases of multi-employment. For the purposes of this law, the situation of those working in two or more distinct undertakings shall be understood as a pluriemployment, in activities which give rise to their inclusion in the field of application of this General Regime.

3. The contribution base shall be at least the amount laid down in Article 19.2.

4. The Ministry of Employment and Social Security shall adjust, on the basis of the working days and hours, the minimum ceilings and the minimum bases fixed for each group of professional categories, in relation to the cases in which, by legal provision, the contribution is expressly established for days or hours.

Article 149. Additional contribution for overtime.

The remuneration to be paid by workers for the concept of overtime, irrespective of their contribution for the purposes of occupational accidents and occupational diseases, shall be subject to an additional contribution by employers and workers, in accordance with the rates laid down in the corresponding State General Budget Law.

The additional contribution for structural overtime exceeding the maximum 80-hour ceiling set out in Article 35.2 of the recast text of the Workers ' Statute Act shall be effected by the application of the general rate of contribution established for overtime in the General Budget Law of the State.

Article 150. Standardisation.

The Ministry of Employment and Social Security shall establish the standardisation of the bases of contribution that are established in accordance with this Section.

Subsection 2. Th Quotation on special assumptions

Article 151. Quotation on short-term contracts.

In contracts of a temporary nature whose effective duration is less than seven days, the business quota for Social Security for common contingencies will be increased by 36 percent. Such an increase shall not apply to contracts of interinity or to workers included in the Special System for Agricultural Workers.

Article 152. Quotation with sixty-five or more years.

1. Employers and workers shall be exempt from contributions to social security for common contingencies, except for temporary incapacity arising from them, in respect of those employed with an indefinite contract of employment, as well as of the worker or worker members of cooperatives, provided that they are in one of these cases:

a) Sixty-five years of age and thirty-eight years and six months of listing.

b) Sixty-seven-year-olds and thirty-seven-year listing.

In all cases mentioned, for the purposes of the calculation of years of contribution, the proportional parts of extraordinary pages shall not be taken into account.

2. If, in accordance with the relevant age referred to in the preceding paragraph, the worker does not have a number of years quoted in each case required, the exemption provided for in this Article shall apply from the date on which the required years of contributions are established for each case.

3. The exemptions provided for in this Article shall not apply to contributions relating to workers who provide their services in the Public Administrations or in the public bodies governed by Title III of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

4. The exemption from the contribution provided for in this Article shall also include unemployment contributions, the Guarantee Fund and vocational training.

Article 153. Contributions in cases of compatibility of retirement and work.

During the performance of an employed person who is compatible with the retirement pension, in the terms laid down in Article 214, employers and workers shall be subject to the General Scheme only for temporary incapacity and for professional contingencies, in accordance with the rules governing the scheme, although they shall be subject to a special solidarity contribution of 8% on the basis of contributions for common contingencies, which shall not be computable for the purpose of benefits, which shall be distributed among them, running from the employer on 6 per cent. and 2 percent of the worker.

Section 3. Collection

Article. 154. General rules.

1. For the purposes of Chapter III of Title I of this Law, employers and, where appropriate, the persons referred to in Articles 18 and 168.1 and 2 shall be obliged to enter all the shares of this General Regime within the period, place and form laid down in this Law and in its implementing and implementing rules.

2. The persons responsible for complying with the obligation to list the surcharges and the interest for late payment as provided for in Articles 30 and 31 shall be imputable.

3. The revenue from the quotas outside the regulatory period shall be made on the basis of the rate in force on the date on which the quotas became established.

CHAPTER III

Common aspects of protective action

Article 155. Scope of the protective action.

1. The protective action of the General Regime shall be that laid down in Article 42, with the exception of protection by cessation of activity and non-contributory benefits.

Benefits and benefits shall be provided under the conditions set out in this Title and in its regulatory provisions.

2. In the case of the assimilation of employed persons referred to in Article 136.2.q, the rule itself in which such assimilation is made shall determine the extent of the protection granted.

Article 156. Concept of an accident at work.

1. It is understood by accident at work any bodily injury that the worker suffers on the occasion or as a result of the work that he/she is executing on behalf of others.

2. They will have the consideration of accidents at work:

(a) Those who suffer the worker when they go or return from the workplace.

(b) Those suffered by the worker on the occasion or as a result of the performance of elective posts of a union character, as well as those that occurred at the time of his or her return from the place where the duties of those posts are exercised.

c) Those that occurred on the occasion or as a result of the tasks that, even being different from those of their professional group, execute the worker in compliance with the orders of the employer or spontaneously in the interest of the good functioning of the company.

(d) Those occurring in rescue and other acts of a similar nature, when some and others are connected to the work.

(e) The diseases, not included in the following article, which the worker contracts for the performance of his or her work, provided that it is proved that the disease was solely responsible for the execution of the disease.

(f) The diseases or defects, previously suffered by the worker, which are aggravated as a result of the constituent injury of the accident.

g) The consequences of the accident that are modified in their nature, duration, severity or termination, due to intercurrent diseases, which constitute complications arising from the pathological process determined by the accident itself or have its origin in conditions acquired in the new medium in which the patient has been placed for healing.

3. Unless proof to the contrary, it is presumed that the injuries suffered by the worker during the time and place of work are constitutive of an accident at work.

4. By way of derogation from the above paragraphs, they shall not be considered to have an accident at work:

(a) Those who are due to a strange force majeure to work, it being understood by this nature that it is of such a nature that it is not related to the work that was carried out in the event of the accident.

In no case will the insolation, the lightning and other similar phenomena of nature be considered strange force to work.

b) Those that are due to him or to reckless recklessness of the injured worker.

5. They shall not impede the qualification of an accident as work:

(a) Professional recklessness that is a consequence of the usual exercise of a job and derives from the trust that it inspires.

(b) The concurrency of civil or criminal guilt of the employer, of a worker of the accident or of a third party, unless there is no relationship with the work.

Article 157. Concept of occupational disease.

Professional illness shall be understood as a result of the work carried out by an employed person in the activities specified in the table approved by the implementing and development provisions of this law, and which is caused by the action of the elements or substances indicated in that table for each occupational disease.

Such provisions shall establish the procedure to be followed for the inclusion in that table of new occupational diseases which are deemed to have to be incorporated therein. This procedure shall in any event include as a mandatory procedure the report of the Ministry of Health, Social Services and Equality.

Article 158. Concept of non-work accident and common disease.

1. A non-working accident shall be considered to be an accident which, in accordance with Article 156, does not have the character of an accident at work.

2. Health changes which do not have the status of accidents at work or occupational diseases shall be deemed to constitute a common disease, in accordance with the provisions of Article 156 (2) (e), (f) and (g) and Article 157 respectively.

Article 159. Concept of the remaining contingencies.

The legal concept of the remaining contingencies will be the one that results from the conditions required for the recognition of the right to the benefits granted under consideration to each of them.

Article 160. Catastrophic risks.

In no case shall the General Regime be subject to the protection of the risks declared catastrophic under its special legislation.

CHAPTER IV

General performance standards

Article 161. Amount of benefits.

1. The amount of financial benefits not determined in this law shall be set in its implementing rules.

2. The amount of pensions and other benefits the amount of which is calculated on a regulatory basis shall be determined on the basis of all the bases for which it has been quoted during the periods to be indicated for each of them.

The additional contribution for overtime referred to in Article 149 shall not be computable for the purpose of determining the regulatory basis for the benefits.

In any event, the regulatory basis for each benefit shall not exceed the ceiling of the contribution base provided for in Article 148.

3. In cases of multi-employment, the basis for the benefits shall be determined on the basis of the sum of the bases for which the various undertakings have been listed, and the maximum ceiling referred to in the preceding paragraph shall apply to the regulatory base.

4. For periods of activity in which no contributions for common contingencies have been made, in accordance with Article 152, for the purposes of determining the regulatory basis for the benefit excluded from the contribution, the contribution bases corresponding to the monthly payments shall not be higher than the result of increasing the average rate of the natural year's contribution bases immediately prior to the percentage of known average variation of the Consumer Price Index in the last year indicated plus two points. percentage.

Article 162. Characters of the capabilities.

1. The benefits of the General System of Social Security shall have the characteristics set out in Article 44.

2. The benefits to be provided by the employer, as laid down in Article 167.2 and in the second paragraph of Article 173.1, or by their cooperation in the management and, where appropriate, the mutual partners with the Social Security under liquidation, shall have the character of privileged claims, with the effect of the arrangements laid down in Article 32 of the recast of the Law on the Staff Regulations.

3. The provisions of the preceding paragraphs shall also apply to the benefit surcharge referred to in Article 164.

Article 163. Pension incompatibility.

1. The pensions of this General Regime shall be incompatible with each other when they coincide in the same beneficiary, unless expressly otherwise provided for in law or regulation. In the event of incompatibility, who may be entitled to two or more pensions shall opt for one of them.

2. The system of incompatibility laid down in the preceding paragraph shall also apply to the flat-rate allowance provided for in Article 196.2 as a substitute for a permanent disability pension to the extent of the total.

Article 164. Surcharge of economic benefits arising from an accident at work or occupational disease.

1. All economic benefits arising from the accident at work or occupational disease shall be increased, depending on the seriousness of the problem, from 30 to 50%, where the injury is caused by work equipment or in facilities, centres or workplaces which do not have the means of regulatory protection, have them unused or in a bad condition, or where the general or particular health and safety measures at work have not been observed, or those of personal adequacy to each job, having regard to their characteristics and age, sex and other conditions of employment. worker.

2. The liability for the payment of the surcharge set out in the previous paragraph shall be borne directly by the infringing employer and shall not be the subject of any insurance, with any agreement or contract being made to cover, compensate or transmit it.

3. The liability of this article is independent and compatible with those of any order, including criminal law, which may result from the infringement.

Article 165. Conditions of entitlement to benefits.

1. In order to be entitled to the benefits of the General Regime, the persons included in its field of application must comply, in addition to the particular requirements required to access each of them, the general requirement of being affiliated and high in said Regime or in a situation assimilated to that of discharge when the contingency or situation is protected, unless otherwise stated by law.

2. In the case of benefits whose recognition or amount is subordinated, in addition, to the fulfilment of certain periods of contribution, only the contributions actually made or those expressly assimilated to them in this law or in its regulatory provisions shall be eligible for such purposes.

3. The quotas corresponding to the situation of temporary incapacity, maternity, paternity, risk during pregnancy or risk during natural lactation shall be calculated for the purposes of the various preceding periods of contribution required for the right to benefits.

4. No prior periods of contribution shall be required for the right to benefits arising from accidents, whether or not work, or occupational disease, unless otherwise expressly provided for in law.

5. The period of suspension with the reserve of the post, referred to in Article 48.10 of the recast of the Law on the Status of Workers for Alleged Gender-based Violence, shall be considered as an effective contribution period for the purposes of the corresponding benefits of Social Security for retirement, permanent incapacity, death and survival, maternity, unemployment and care for children affected by cancer or other serious illness.

6. The period of maternity or paternity in the case of the date of termination of the employment contract, or which is initiated during the receipt of unemployment benefit, shall be regarded as an effective contribution period for the purposes of the corresponding benefits of Social Security for retirement, permanent incapacity, death and survival, maternity, paternity and care for children affected by cancer or other serious illness.

Article 166. Situations treated as high.

1. For the purposes referred to in Article 165.1, the legal status of total unemployment during which the worker receives benefit from such contingency shall be treated as high.

2. It shall also take account of the situation treated as high, with a contribution, except in respect of risk allowances during pregnancy and at risk during natural lactation, the situation of the worker during the period corresponding to paid annual leave which has not been enjoyed by him prior to the end of the contract.

3. Cases of forced leave, transfer by the company outside the national territory, special agreement with the Social Security Administration and the others indicated by the Ministry of Employment and Social Security, may be assimilated to the situation of discharge for certain contingencies, with the scope and conditions to be established.

4. Workers falling within the scope of this General Regime shall be considered, in full, in a high situation for the purposes of accidents at work, occupational diseases and unemployment, even if their employer has failed to fulfil their obligations. The same rule applies to the exclusive effects of health care by common sickness, maternity and non-occupational accidents.

5. The Government, acting on a proposal from the holder of the Ministry of Employment and Social Security and subject to the determination of the precise financial resources, may extend the presumption of discharge referred to in the preceding paragraph to some or some of the other contingencies covered by this Title.

6. The provisions of the two preceding paragraphs shall be without prejudice to the obligation of employers to apply for the discharge of their employees in the General Regime, in accordance with Article 139, and of the business responsibility resulting from it in accordance with the provisions of the following Article.

7. During the strike and lockout situations the worker will remain in a situation of high social security.

Article 167. Liability in order for benefits.

1. Where the right to a benefit has been caused by the conditions referred to in Article 165, the corresponding liability shall be charged, in accordance with their respective powers, with the managing bodies, the mutual partners with the Social Security or employers who are involved in the management or, where appropriate, the common services.

2. Failure to comply with obligations relating to membership, high and low costs and contributions shall determine the requirement of liability in respect of the payment of benefits, subject to the fixing of the alleged imputation and its scope and the regulation of the procedure to make it effective.

3. By way of derogation from the preceding paragraph, the managing bodies, the mutual partners with the social security or, where appropriate, the common services shall, in accordance with their respective powers, pay the benefits to the beneficiaries in those cases, including those referred to in that paragraph, in which it is determined in accordance with the rules of procedure, with the consequent subrogation of the rights and actions of such beneficiaries. The payment shall be made even in the case of missing undertakings or of undertakings which, for their particular nature, cannot be subject to the award procedure. Similarly, the said entities, mutual and service providers shall be responsible for the payment of benefits, in so far as the extent of the employer's responsibility for such payment is complied with.

The advance of the benefits, in no case, may exceed the amount equal to two and a half times the amount of the public multiple-effect income indicator in force at the time of the causative event or, where appropriate, of the amount of capital required for the advance payment, with the limit indicated by the managing entities, mutual or service. In any event, the calculation of the amount of the benefits or of the cost capital for the payment of the benefits by the mutual or undertakings declared responsible for those benefits shall include the interest in capitalization and the surcharge for lack of insurance established but excluding the surcharge for lack of security and health measures in the work referred to in Article 164.

The rights and actions that, by subrogation in the rights and actions of the beneficiaries, correspond to those entities, mutual or services to the businessman declared responsible for benefits by administrative or judicial decision or against the entities of the Social Security in functions of guarantee, can only be exercised against the subsidiary responsible after the previous administrative or judicial declaration of insolvency, provisional or definitive, of that businessman.

Where, pursuant to the provisions of this paragraph, the managing bodies, the mutual societies and, where appropriate, the common services shall be subrogated to the rights and actions of the beneficiaries, those entities may use the same administrative or judicial route as the administrative or judicial means which would have been followed for the effectiveness of the right and the action to be subrogated.

4. The competent management body shall be responsible for the declaration, on the administrative basis, of the liability in order for the benefit of the benefit in question, as well as of the institution which, where appropriate, must anticipate the benefit or constitute the corresponding cost capital.

Article 168. Special cases of liability in respect of benefits.

1. Without prejudice to Article 42 of the recast text of the Law of the Staff Regulations for the employment and subcontracting of works and services corresponding to the activity of the contraaing employer, where an employer has been held responsible, in whole or in part, for the payment of a benefit, as provided for in the preceding article, if the corresponding work or industry is contracted, the owner of the latter shall be liable for the obligations of the employer if he is declared insolvent himself.

There will be no place for this subsidiary liability when the contracted work relates exclusively to repairs that the holder of a household may contract with respect to his or her dwelling.

2. In cases of succession in the ownership of the holding, industry or business, the acquirer shall respond in solidarity with the former or with his heirs to the payment of the benefits caused before such succession. The same liability is established between the transferor and the transferee in the cases of temporary transfer of labour, even if it is a friendly or non-profit, without prejudice to the provisions of art. 16.3 of Law 14/1994, of 1 June, for which temporary work enterprises are regulated.

The issue of certificates by the Social Security Administration will be regulated, which implies a guarantee of non-liability for the acquirers.

3. Where the provision has been made in cases where there are grounds for criminal or civil liability of a person, including the employer, the benefit shall be made effective, fulfilled by the other conditions, by the managing body, joint service or mutual partner with the Social Security, if any, without prejudice to those responsibilities. In such cases, the worker or his or her rights holders may require the compensation from the alleged criminal or civilly responsible.

Regardless of the actions of the workers or their successors, the National Institute of Health Management or the corresponding Autonomous Community and, where appropriate, the mutual partners with the Social Security, shall be entitled to claim the third party responsible or, where appropriate, the legal or contractually subrogated in their obligations, the cost of the health benefits that they would have satisfied. The same right shall, where appropriate, assist the employer in assisting in the management of health care, as provided for in this Law.

In order to exercise the right to compensation referred to in the preceding paragraph, the managing body which points out in it and, where appropriate, the mutual partners with the Social Security or employers, shall have full power to be directly involved in the criminal or civil procedure followed to make the compensation effective, as well as to promote it directly, considering themselves as third parties harmed by the effect of Article 113 of the Penal Code.

CHAPTER V

Temporary Incapacity

Article 169. Concept.

1. They will have the consideration of temporary disability determinants:

(a) Those due to a common or professional illness and accident, whether or not they work, while the worker receives health care from the Social Security and is prevented for the job, with a maximum duration of three hundred and sixty-five days, extendable for another one hundred and eighty days when it is presumed that during them the worker can be discharged from the hospital for healing.

(b) The periods of observation for occupational disease in which the discharge is prescribed during the work during the periods, with a maximum duration of six months, may be extended for a further six months when deemed necessary for the study and diagnosis of the disease.

2. For the purposes of the maximum duration of the temporary incapacity situation as referred to in point (a) of the previous paragraph, and of its possible extension, periods of relapse and observation shall be taken into account.

It will be considered that there is relapse in the same process when there is a new medical discharge for the same or similar pathology within one hundred and eighty days after the date of effects of the previous medical discharge.

Article 170. Powers over the processes of temporary incapacity.

1. Until the duration of three hundred and sixty-five days of the temporary incapacity proceedings has been observed, the National Institute of Social Security shall exercise, through the medical inspectors attached to that institution, the same powers as the Health Services Inspectorate of the Social Security or equivalent organ of the respective public health service, in order to issue a medical discharge for all purposes.

When the discharge has been issued by the National Institute of Social Security, this will be the only competent, through its own medical inspectors, to issue a new medical discharge produced by the same or similar pathology in the hundred and eighty days following the aforementioned medical discharge.

2. After the period of three hundred and sixty-five days referred to in the previous paragraph, the National Social Security Institute, through the competent bodies to evaluate, qualify and review the permanent incapacity of the worker, shall be the only competent authority to recognize the situation of express extension with a limit of one hundred and eighty days, or to determine the initiation of a file of permanent incapacity, or to issue the medical discharge, for cure or for unjustified inappearance to the medical examinations called by the National Institute. of Social Security. Similarly, the National Social Security Institute will be the only one competent to issue a new medical discharge in the situation of temporary incapacity produced, by the same or similar pathology, in the hundred and eighty calendar days after the aforementioned medical discharge.

In the face of the resolution by which the National Institute of Social Security agrees to the medical discharge in accordance with the foregoing paragraph, the person concerned may, within the maximum period of four calendar days, express his disagreement with the medical inspection of the public health service. If the management body's discretion is at its discretion, it shall have the power to propose, within the maximum period of seven calendar days, the review of its decision, specifying the reasons and grounds for its discrepancy.

If the medical inspection is issued confirming the decision of the managing body or if no pronouncement occurs within the 11 calendar days following the date of the resolution, the medical discharge shall acquire full effects. During the period of time between the date of the discharge and the date on which the discharge is to be completed, the temporary incapacity situation shall be deemed to be extended.

If, within the maximum period of seven calendar days, the medical inspection has expressed its discrepancy with the resolution of the managing body, the management body shall express its express opinion within the following seven calendar days, notifying the person concerned of the relevant decision, which shall also be communicated to the medical inspection. If the managing body, in accordance with the proposal made, shall reconsider the medical discharge, the person concerned shall be granted the extension of his temporary incapacity for all purposes. If, on the other hand, the managing body reasserted itself in its decision, for which it shall provide the additional evidence supporting it, only the situation of temporary incapacity until the date of the last resolution shall be extended.

3. In the regulatory development of this article, the way to carry out the communications provided for in this article will be regulated, as well as the obligation to inform the companies of the decisions that are taken and which affect them.

4. Likewise, the administrative procedure of review, by the National Social Security Institute and at the request of the interested party, will be regulated by the high ones that are issued by the collaborating entities in the processes of temporary incapacity.

5. The processes of impeachment of senior doctors issued by the National Institute of Social Security shall be governed by the provisions of Articles 71 and 140 of Law 36/2011 of 10 October, regulating social jurisdiction.

Article 171. Economic benefit.

The economic benefit in the various situations constituting temporary incapacity shall consist of a subsidy equivalent to a percentage of the regulatory basis, which shall be fixed and made effective in the terms laid down in this law and in its implementing rules.

Article 172. Beneficiaries.

Persons included in this General Regime who are in any of the situations specified in Article 169 shall be eligible for temporary disability allowance, provided that, in addition to the general condition required by Article 165.1, they credit the following minimum contribution periods:

(a) In the case of a common disease, one hundred and eighty days within five years immediately preceding the causative event.

(b) In the event of an accident, whether or not of work, and of occupational disease, no prior contribution period shall be required.

Article 173. Birth and duration of entitlement to the allowance.

1. In the event of an accident at work or occupational disease, the allowance shall be paid from the day following the day of the absence at work, the employer being in charge of the full salary corresponding to the day of the discharge.

In the case of a common illness or non-work accident, the allowance shall be paid from the fourth day of leave at work, but from the fourth day to the 15th day of absence, both inclusive, the allowance shall be borne by the employer.

2. The allowance shall be paid as long as the beneficiary is in temporary incapacity, in accordance with Article 169.

3. During the strike and lockout situations the worker shall not be entitled to the economic benefit due to temporary incapacity.

Article 174. Extinction of entitlement to the allowance.

1. The right to the allowance shall be extinguished for the duration of the maximum period of five hundred and forty five calendar days from the medical discharge; by medical discharge for cure or improvement which allows the worker to perform his or her usual work; for being discharged by the worker with or without a declaration of permanent incapacity; for the recognition of the retirement pension; for the unjustified inappearance of any of the calls for examinations and examinations established by the doctors attached to the National Institute of Social Security or to the mutual partner with the Security Social; or death.

For the purpose of determining the duration of the allowance, periods of relapse in the same process will be computed.

When a file of permanent incapacity had been initiated before the five hundred and forty-five calendar days of the temporary disability allowance had elapsed, the right to the provision of permanent incapacity shall be refused, the National Social Security Institute shall be the only competent authority to issue, within one hundred and eighty calendar days after the decision of refusal, a new medical discharge for the same or similar pathology, through the competent bodies to assess, qualify and review the situation of incapacity. permanent of the worker. In these cases the process of temporary incapacity will resume until the five hundred and forty-five days are observed, at most.

2. Where the entitlement to the allowance is extinguished for the period of five hundred and forty-five calendar days as set out in the preceding paragraph, the state of the incapacitated for the purposes of his qualification shall, within the maximum period of three months, be examined in the degree of permanent incapacity to which it corresponds.

However, in those cases where, continuing the need for medical treatment due to the expectation of recovery or the improvement of the worker's condition, with a view to his/her return to work, the clinical situation of the person concerned would make it advisable to delay the said qualification, which could be delayed for the precise period, without in any case being able to exceed the seven hundred and thirty calendar days, plus the temporary incapacity and the prolongation of its effects.

During the periods provided for in this paragraph, three months and the delay of the rating, the obligation to list shall not remain.

3. The right to the provision of temporary incapacity for the duration of five hundred and forty-five calendar days, with or without a declaration of permanent incapacity, may only be granted to the economic benefit of temporary incapacity for the same or similar pathology, if the average period exceeds one hundred and eighty calendar days, to be counted from the resolution of the permanent incapacity.

This new right will be caused whenever the worker meets, on the date of the new medical discharge, the requirements required to be a beneficiary of the temporary disability allowance arising from common or professional illness, or accident, whether or not it is a work. For these purposes, in order to provide proof of the period of contribution necessary to grant temporary disability allowance, the contributions made on the basis of the decision on permanent incapacity shall be taken into account only.

However, even if it is the same or similar pathology, and it has not been an hundred and eighty calendar days since the denial of permanent incapacity, a new process of temporary incapacity can be initiated, for once, when the National Institute of Social Security, through the competent bodies to evaluate, qualify and review the situation of permanent incapacity of the worker, considers that the worker can recover his work capacity. To this end, the National Social Security Institute will agree to the fall to the exclusive effects of the economic benefit due to temporary incapacity.

4. The medical discharge with a proposal of permanent incapacity, issued before the process had reached three hundred and sixty five days, will extinguish the situation of temporary incapacity.

If, when the time limit of three hundred and sixty-five days is exhausted, the National Social Security Institute agrees to the initiation of a permanent disability file, the temporary incapacity situation shall be extinguished by the date of compliance with the indicated deadline. Where, in the exercise of the powers provided for in Article 170.2, the National Social Security Institute has agreed to the express extension of the temporary incapacity situation, and during the period of the procedure of permanent incapacity, the situation of temporary incapacity shall be extinguished by the date of the decision on which such initiation is agreed.

5. Without prejudice to the provisions of the foregoing paragraphs, where the extinction occurs by a medical discharge with a proposal of permanent incapacity, by agreement of the National Institute of Social Security of the initiation of a permanent disability file, or in the course of the five hundred and forty-five calendar days, the worker shall be in the situation of prolonging the economic effects of the temporary incapacity until the permanent incapacity is qualified.

In the cases referred to in the preceding paragraph, the effects of the economic performance of permanent incapacity shall coincide with the date of the decision of the managing body to which it is recognised, unless the latter is higher than the date of receipt of the worker in respect of the extension of the effects of the temporary incapacity, in which case the effects of the temporary incapacity shall be rolled back the day following the termination of the temporary incapacity.

In the event of extinction of temporary incapacity, prior to the exhaustion of the five hundred and forty-five calendar days of the duration of the temporary incapacity, without further declaration of permanent incapacity, the obligation to list as long as the employment relationship or the extinction of the said period of five hundred and forty-five calendar days is not extending; the declaration of inexistence of permanent incapacity to occur after that declaration.

Article 175. Loss or suspension of entitlement to the allowance.

1. Entitlement to temporary disability allowance may be refused, cancelled or suspended:

(a) Where the beneficiary has acted fraudulently to obtain or retain such benefit.

(b) Where the beneficiary is self-employed or employed.

2. The right to the allowance may also be suspended where, without reasonable cause, the beneficiary refuses or abandons the treatment which he or she has indicated.

3. The failure of the beneficiary to appear in any of the calls made by the doctors attached to the National Social Security Institute and to the mutual partners with the Social Security for examination and medical examination will produce the precautionary suspension of the right, in order to verify whether the right was justified or not. The procedure for the suspension of the right and its effects shall be regulated.

Article 176. Periods of observation and special obligations in case of occupational disease.

1. For the purposes of Article 169.1.b), the time required for the medical examination of the occupational disease shall be considered as a period of observation where the final diagnosis is necessary.

2. The provisions of the preceding paragraph shall be without prejudice to the obligations laid down, or which may be laid down hereafter, by this General Scheme or by employers, where, by reason of occupational disease, the transfer of a job, his absence from the undertaking or other similar measures is agreed upon by a worker.

CHAPTER VI

Motherhood

Section 1. General Subposition

Article 177. Protected situations.

For the purpose of the maternity benefit provided for in this section, maternity, adoption, maintenance for adoption and family accommodation, in accordance with the Civil Code or the civil laws of the autonomous communities that regulate it, are considered to be protected situations, provided that, in the latter case, their duration is not less than one year, during the rest periods that for such situations are enjoyed, in accordance with the provisions of paragraphs 4, 5 and 6 of Article 48 of the recast of the Law of the Workers ' Statute, and in Article 49. (a) and (b) of Law 7/2007, of 12 April, of the Basic Staff Regulations.

Article 178. Beneficiaries.

1. Persons covered by this General Regime, irrespective of their sex, who enjoy the breaks referred to in the previous Article, shall be eligible for maternity allowance, provided that, in addition to the general condition required by Article 165.1 and the other conditions laid down in regulation, the following minimum contribution periods are established:

(a) If the worker is less than twenty-one-years-old on the date of delivery or on the date of the administrative decision of the host or guardian for adoption or of the judgment in which the adoption is constituted, no minimum period of contribution shall be required.

(b) If the worker is twenty-one years of age and is less than twenty-six on the date of delivery or on the date of the administrative decision of a host or guardian for the purpose of adoption or of the judicial decision making up the adoption, the minimum period of contribution required shall be ninety days listed within seven years immediately preceding the time of the start of the rest. The above requirement shall be deemed to be met if, alternatively, the worker credits one hundred and eighty days listed throughout his/her working life, prior to the latter date.

(c) If the worker is twenty-six years of age on the date of delivery or on the date of the administrative decision of a host or guardian for the purpose of adoption or of the judicial decision making up the adoption, the minimum period of contribution required shall be one hundred and eighty days within the seven years immediately preceding the time of the start of the rest. The above requirement shall be deemed to be met if, alternatively, the worker credits three hundred and sixty days listed throughout his working life prior to the latter date.

2. In the case of delivery, and with exclusive application to the biological mother, the age referred to in the previous paragraph shall be that of the person concerned at the time of the start of the rest, taking as a reference point the time of delivery for the purpose of verifying the accreditation of the minimum contribution period, which, where appropriate, corresponds.

3. In the cases of international adoption provided for in the second paragraph of Article 48.5 of the recast of the Law of the Workers ' Statute, and in the seventh paragraph of Article 49.b) of Law 7/2007, of 12 April, of the Basic Staff Regulations, the age referred to in paragraph 1 shall be that of the persons concerned at the time of commencement of the rest, taking as a reference point the time of the decision for the purpose of verifying the accreditation of the minimum contribution period, which, where appropriate, corresponds.

Article 179. Economic benefit

1. The maternity allowance shall consist of a subsidy equivalent to 100% of the corresponding regulatory base. For such purposes, the regulatory basis shall be equivalent to that established for the provision of temporary incapacity, arising from common contingencies.

2. By way of derogation from the preceding paragraph, the subsidy may be recognised by the National Social Security Institute by means of a provisional decision, taking into account the last common contingency contribution basis on the basis of corporate data of the system, as long as it is not incorporated in the system of common contingency contributions for the month immediately preceding the start of the break or maternity leave.

If it was subsequently ascertained that the common contingency contribution basis of the month immediately preceding the start of the break or leave was different from that used in the provisional resolution, the benefit shall be recalculated and final resolution shall be issued. If the base has not changed, the provisional resolution shall be final within three months of its issuance.

Article 180. Loss or suspension of the right to maternity allowance.

The right to maternity allowance may be refused, cancelled or suspended, where the beneficiary has acted fraudulently to obtain or retain such benefit, as well as when he or she is self-employed or employed during the rest periods.

Section 2. Special Subposition

Article 181. Beneficiaries.

They shall be beneficiaries of the maternity allowance provided for in this section of the workers included in this General Scheme who, in the case of childbirth, meet all the requirements laid down for access to the maternity allowance provided for in the preceding section, except for the minimum contribution period laid down in Article 178.

Article 182. Economic benefit

1. The provision of the economic allowance for maternity in this section shall be considered as non-contributory for the purposes of Article 109.

2. The amount of the benefit shall be equal to 100% of the public multi-purpose income indicator (IPREM) in force at any time, unless the regulatory basis calculated in accordance with Article 179 or Article 248 is lower, in which case it shall be the same.

3. The duration of the service shall be forty-two calendar days from the date of birth, the right to be refused, cancelled or suspended for the same reasons as set out in Article 180.

This duration will be increased by 14 calendar days in the following scenarios:

(a) Birth of a child in a large family or in which, for that reason, it acquires such a condition, in accordance with the provisions of Law 40/2003, of 18 November, of Protection of the Family.

b) Birth of a child in a single-parent family, understood by a single parent with whom the child is born and who constitutes the sole breadwinner of the family.

c) Multiple stop, understanding that there is the same when the number of births is equal to or greater than two.

d) Disability of the mother or child to a degree equal to or greater than 65 percent.

The increase in the duration is unique, without its accumulation proceeding when two or more circumstances are present.

CHAPTER VII

Fatherhood

Article 183. Protected status

For the purposes of the paternity provision, the birth of a child, adoption, maintenance for adoption and reception shall be considered as protected situations in accordance with the Civil Code or the civil laws of the autonomous communities that regulate it, provided that in the latter case its duration is not less than one year, during the period of suspension which, for such situations, is enjoyed in accordance with the provisions of Article 48.7 of the recast of the Law of the Workers ' Statute, or during the period of leave to be enjoyed, in the same circumstances. In accordance with the provisions of Article 49.c) of Law 7/2007 of 12 April 2007, the Basic Staff Regulations of the Public Employment.

Article 184. Beneficiaries.

The persons included in this General Regime who enjoy the suspension referred to in the previous Article shall be beneficiaries of the paternity allowance, provided that, together with the general condition required by Article 165.1, they credit a minimum contribution period of one hundred and eighty days within the seven years immediately preceding the date of the commencement of such suspension, or, alternatively, three hundred and sixty days throughout their working life prior to that date, and meet the other conditions that are determined to be determined.

Article 185. Economic benefit.

The economic benefit by paternity shall consist of a subsidy to be determined in the form laid down in Article 179 for the maternity benefit, and may be refused, cancelled or suspended for the same reasons established for the latter.

CHAPTER VIII

Risk during pregnancy

Article 186. Protected status.

For the purposes of the economic benefit by risk during pregnancy, the period of suspension of the contract of employment is considered to be protected in the cases where, owing to the working woman changing from work to another compatible with her state, in the terms provided for in Article 26.3 of Law 31/1995, of 8 November, of Prevention of Occupational Risks, such change of position is not technically or objectively possible, or cannot reasonably be demanded for justified reasons.

The provision corresponding to the risk situation during pregnancy will have the nature of benefit arising from professional contingencies.

Article 187. Economic benefit.

1. The economic benefit at risk during pregnancy shall be recognised as working women in the terms and conditions laid down in this law for the economic benefit of temporary incapacity arising from professional contingencies, with the particularities set out in the following paragraphs.

2. The economic benefit shall be on the day on which the suspension of the contract of employment is initiated and shall end on the day preceding the day on which the suspension of the contract of maternity or the return of the working woman to her previous job or another compatible with her state is initiated.

3. The economic benefit shall consist of a subsidy equal to 100 per cent of the corresponding regulatory base. For such purposes, the regulatory basis shall be equivalent to that established for the provision of temporary incapacity arising from professional contingencies.

4. The management and payment of the economic benefit at risk during pregnancy shall be the responsibility of the managing body or the mutual partner with the Social Security, depending on the entity with which the undertaking has concerted the coverage of the occupational risks.

CHAPTER IX

Risk during natural lactation

Article 188. Protected status.

For the purposes of the economic benefit by risk during natural lactation, the period of suspension of the contract of employment is considered to be protected in the cases in which, owing to the working woman changing from work to another compatible with her situation, in the terms provided for in Article 26.4 of Law 31/1995, of 8 November, of Prevention of Occupational Risks, such change of position is not technically or objectively possible, or cannot reasonably be demanded for justified reasons.

Article 189. Economic benefit.

The economic benefit at risk during natural lactation shall be recognised as a working woman in the terms and conditions laid down in this law for the economic benefit at risk during pregnancy, and shall be extinguished at the time the child is nine months old, unless the beneficiary has been reinstated prior to her previous job or another compatible with her situation, in which case the child shall be extinguished on the day preceding that of such reinstatement.

CHAPTER X

Care for children affected by cancer or other severe illness

Article 190. Protected status.

For the purposes of the provision of financial services for the care of children affected by cancer or other serious illness, the reduction of the working day of at least 50% is considered as a protected situation which, as provided for in the third paragraph of Article 37.6 of the recast text of the Law of the Workers ' Statute, shall be carried out by parents, adopters, guardiors for the purpose of adoption or permanent accommodation, when both work, for the direct, continuous and permanent care of the child affected by cancer (malignant tumours, melanomas and carcinomas) or any other serious illness requiring long-term hospital admission, during the time of hospitalization and continued treatment of the disease.

The accreditation that the child has cancer or other serious illness, as well as the need for hospitalization and treatment, and care during the same, in the terms indicated in the previous section, shall be carried out by means of a report of the public health service or administrative body of the corresponding autonomous community.

The diseases considered serious, for the purposes of the recognition of the economic benefit provided for in this Chapter, shall be determined.

Article 191. Beneficiaries.

1. For access to the right to the economic provision of care for children affected by cancer or other serious illness, the same requirements shall be required and in the same terms and conditions as those laid down for the provision of maternity regulated in Section 1 of Chapter VI.

2. When they are present in both parents, adopters, guarders for adoption or permanent accommodation, the circumstances necessary to have the status of beneficiaries of the benefit, the right to receive it may only be recognised in favour of one of them.

3. The provisions contained in this chapter shall not apply to civil servants, who shall be governed by the provisions of Article 49.e) of Law 7/2007, of 12 April, of the Basic Staff Regulations, and in the regulations that develop it.

Article 192. Economic benefit.

1. The provision of financial services for the care of children affected by cancer or other serious illness shall consist of a subsidy equivalent to 100% of the regulatory basis established for the provision of temporary incapacity arising from professional contingencies, and in proportion to the reduction in the working day.

2. This benefit shall be extinguished if, after a report by the public health service or administrative body of the autonomous community concerned, the need for direct, continuous and permanent care, of the child or of the minor subject to shelter or for the adoption of the beneficiary, or when the child is 18 years old, ceases to be necessary.

3. The management and payment of the economic benefit shall be the responsibility of the mutual partner with the Social Security or, where appropriate, the managing body with whom the undertaking has concerted the coverage of the occupational risks.

CHAPTER XI

Permanent Contributory Disability

Article 193. Concept.

1. Permanent contributory incapacity is the situation of the worker who, after having been subjected to the prescribed treatment, has severe anatomical or functional reductions, which are subject to objective and pre-visibly definitive determination, which will diminish or nullify his or her work capacity. It shall not preclude the possibility of recovery of the incapacity for work, if such a possibility is considered medically as uncertain or in the long term.

The anatomic or functional reductions existing at the date of the affiliation of the person concerned in the Social Security shall not impede the qualification of the situation of permanent incapacity, in the case of persons with disabilities and after affiliation such reductions have been aggravated, causing by themselves or by concurrence with new injuries or pathologies a decrease or cancellation of the work ability that the interested person had at the time of their affiliation.

2. Permanent incapacity shall result from the situation of temporary incapacity, unless it affects those who lack protection in respect of such temporary incapacity, either because they are in a situation treated as discharge, in accordance with the provisions of Article 166, which does not include it, or in the cases of assimilation of employed persons, in which they are of the same circumstance, in accordance with the provisions of Article 155.2, or in cases of access to permanent incapacity from the situation of non-discharge, as provided for in Article 195.4.

Article 194. Degrees of permanent incapacity.

1. Permanent incapacity, whatever its determining cause, shall be classified, according to the percentage of reduction in the capacity of the person concerned, valued according to the list of diseases to be approved in accordance with the following grades:

a) Partial permanent inability.

b) Total permanent capacity.

c) Absolute permanent inability.

d) Great Invalidity.

2. The qualification of permanent incapacity in its various degrees shall be determined according to the percentage of the reduction in the working capacity which is regulated.

For the purposes of determining the degree of incapacity, account shall be taken of the impact of the reduction of the capacity of work in the development of the profession which the person or professional group exercised, in which the person concerned was employed, prior to the occurrence of the permanent incapacity.

3. The list of diseases, the assessment of diseases, for the purpose of reducing the capacity for work, and the determination of the various degrees of incapacity, as well as the incompatibilities of the same, will be the subject of regulatory development by the Government, prior to the report of the General Council of the National Institute of Social Security.

Article 195. Beneficiaries.

1. Persons included in the General Regime who are declared in such a situation shall be entitled to permanent incapacity benefits and who, in addition to the general condition required by Article 165.1, have covered the minimum period of contribution determined in paragraphs 2 and 3 of this Article, except that it is due to an accident, whether or not they work, or to occupational disease, in which case no prior contribution period shall be required.

The right to permanent disability benefits shall not be recognised as a result of common contingencies where the beneficiary, on the date of the causative event, has the age provided for in Article 205.1.a) and meets the conditions for access to the retirement pension in the social security system.

2. In the case of partial permanent incapacity, the minimum period of levy payable shall be one thousand eight hundred days, which shall be within 10 years immediately preceding the date on which the temporary incapacity for which the permanent incapacity is derived has been extinguished.

The government, by means of a royal decree, on a proposal from the head of the Ministry of Employment and Social Security, may modify the period of contribution required in this paragraph.

3. In the case of permanent disability pensions, the minimum required contribution period shall be:

(a) If the deceased is less than thirty-one years of age, the third part of the time between the date on which he was sixteen and the date of the event causing the pension.

(b) If the deceased has been completed thirty-one years of age, the fourth part of the time elapsed between the date on which he was twenty years old and the date of the fact that the pension was caused, with a minimum, in any case, of five years. In this case, at least the fifth part of the required contribution period shall be within 10 years immediately preceding the causative event.

In cases where the permanent disability pension is accessed from a situation of high or equivalent to that of discharge, without obligation to list, the period of ten years, within which a fifth part of the required contribution period must be understood, shall be computed, backwards, from the date on which the obligation to list was terminated.

In the cases referred to in the preceding paragraph and in respect of the determination of the pension regulatory base, the provisions of Article 197 (1), (2) and (4) respectively shall apply.

4. By way of derogation from paragraph 1, pensions for permanent incapacity in the degree of permanent incapacity for permanent incapacity or great invalidity arising from common contingencies may be caused even if the persons concerned are not present at the time of the high cause or situation treated as high.

In such cases, the minimum period of levy payable is, in any case, 15 years, distributed in the form provided for in the last subparagraph of paragraph 3 (b).

5. In order to make a pension in the General Regime and in another or other of the Social Security system, in the cases referred to in the preceding paragraph, it shall be necessary for the contributions credited to each of them to overlap, at least, for 15 years.

Article 196. Economic benefits.

1. The economic benefit corresponding to the partial permanent incapacity shall be a lump sum.

2. The economic benefit corresponding to the total permanent incapacity shall consist of a lifetime pension, which may exceptionally be replaced by a flat-rate allowance where the beneficiary is under the age of 60.

The total permanent disability affected shall receive the pension provided for in the preceding paragraph, plus the percentage that is determined, when due to their age, lack of general or specialized preparation, and social and employment circumstances of the place of residence, the difficulty of obtaining employment in activity other than the usual one is presumed.

The amount of the total permanent disability pension resulting from a common illness shall not be less than 55% of the minimum contribution base for over eighteen years, in annual terms, in force at any time.

3. The economic benefit corresponding to the absolute permanent incapacity shall consist of a life pension.

4. If the worker is qualified as an invalid, he shall be entitled to a lifetime pension as set out in the preceding paragraphs, with an increase in his amount with a supplement, which is intended to enable the invalid to pay the person in charge of the pension. The amount of such supplement shall be equivalent to the result of adding 45% of the minimum contribution base in force at the time of the causative event and 30% of the last contribution basis of the worker corresponding to the contingency for which the situation of permanent incapacity arises. In no case shall the supplement indicated be less than 45% of the pension received, without the supplement, by the worker.

5. In cases where the worker, with sixty-seven or more years of age, has access to the permanent disability pension arising from common contingencies, because he does not qualify for the recognition of the right to a retirement pension, the amount of the permanent disability pension shall be equivalent to the result of applying to the corresponding regulatory basis the percentage corresponding to the minimum contribution period which is established at any time for access to the retirement pension. Where the permanent incapacity derives from common disease, the result of applying only the provisions laid down in Article 197 (1) (a) shall be regarded as a regulatory basis.

6. The benefits referred to in this Article shall be effective in the amount and conditions laid down in the rules for the development of this law.

Article 197. The statutory basis for pensions of permanent incapacity arising from common contingencies.

1. The statutory basis for pensions for permanent disability arising from common sickness shall be determined in accordance with the following rules:

(a) The quotient to be divided by 112 shall be found to be the basis of the contribution of the person concerned for the 96 months preceding the month preceding that of the causative event.

The computation of these bases will be performed according to the following rules, of which mathematical expression is the formula that appears at the end of the same:

1. The bases corresponding to the twenty-four months preceding the month preceding that of the causative event shall be computed at their nominal value.

2. The remaining quotation bases will be updated in accordance with the evolution that the Consumer Price Index has experienced from the months to which they correspond until the immediate month preceding the one in which the period of non-updatable bases referred to in the previous rule is initiated.

Being:

B_r = Regulatory base.

B_i = Quote Base for the month before the month preceding the month of the causative event.

I_i = General Consumer Price Index for the month before the month prior to the month of the causative event.

Being i = 1,2, ..., 96.

(b) The result obtained in accordance with the above standard shall be applied to the percentage corresponding to the years of the contribution, according to the scale provided for in Article 210.1, to the extent that the years which subtract the person concerned, on the date of the causative event, are considered to be such as to comply with the ordinary retirement age in force at any time. In the case of not reaching fifteen years of contribution, the rate applicable shall be 50%.

The resulting amount shall be the regulatory basis to which, in order to obtain the amount of the corresponding pension, the percentage envisaged for the degree of incapacity recognised shall be applied.

2. In cases where a minimum contribution period of less than eight years is required, the regulatory basis shall be obtained in the same way as that laid down in the preceding paragraph, but by calculating monthly basis of contributions in number equal to the month of the month of the minimum required period, without taking into account the fractions of the month, and excluding, in any case, the update of the bases corresponding to the 24 months immediately preceding the month preceding the month preceding the month in which the causative event occurs.

3. In respect of pensions of absolute permanent incapacity or great invalidity arising from non-employment accidents referred to in Article 195.4, for the purposes of calculating their regulatory base, the rules provided for in paragraph 1 (a) of this Article shall apply.

4. If, in the period to be taken for the calculation of the regulatory base, months during which there was no obligation to list, the first forty-eight monthly payments shall be integrated with the minimum base of all the existing ones, and the rest of the monthly payments with 50 percent of that minimum base.

In cases where in some of the months to be taken into account for the determination of the regulatory base, the obligation to list exists only during a part of the same, the integration indicated in the preceding paragraph shall proceed, for the part of the month in which there is no obligation to list, provided that the base of quotation corresponding to the first period does not reach the amount of the minimum monthly basis indicated. In this case, the integration will reach the latter level.

Article 198. Compatibility in the receipt of economic benefits due to permanent incapacity.

1. In the event of a total permanent incapacity, the corresponding life pension shall be compatible with the salary which the worker may receive in the same undertaking or in another other, provided that the functions do not coincide with those which gave rise to the total permanent incapacity.

In the same way, the incompatibility between the perception of the increase provided for in the second paragraph of Article 196.2 and the carrying out of works, whether self-employed or employed, included in the field of application of the social security system, may be determined.

2. Pensions for life in the event of permanent incapacity or of great invalidity shall not prevent the exercise of those activities, whether gainful or not, compatible with the state of the disabled and which do not represent a change in their capacity for work for the purposes of review.

3. The benefit of the pension of permanent incapacity and of great invalidity from the age of access to the retirement pension shall be incompatible with the performance by the pensioner of a job, self-employed or employed, who determines his inclusion in one of the schemes of the Social Security System, on the same terms and conditions as those regulated for the retirement pension in his or her contributory modality in Article 213.1.

Article 199. Special rule on permanent disability arising from occupational disease.

The provisions of this law will adapt, in terms of occupational diseases, the rules of this chapter to the peculiarities and special characteristics of this contingency.

Article 200. Qualification and review.

1. It is for the National Institute of Social Security, through the bodies which regulate and at all stages of the procedure, to declare the situation of permanent incapacity, for the purposes of recognition of the economic benefits referred to in this chapter.

2. Any decision, initial or revision, in which the right to permanent incapacity benefits is recognised, in any of its degrees, or the previously recognised degree is confirmed, shall necessarily include the period from which the review by aggravation or improvement of the professional incapacitating state may be called, while the beneficiary has not complied with the minimum age laid down in Article 205.1.a), in order to access the right to a retirement pension. This deadline will be binding on all subjects who can promote the review.

However, if the permanent disability pensioner is exercising any job, as an employed or self-employed person, the National Social Security Institute may, on its own initiative or at the request of the person concerned, promote the review, irrespective of whether the time limit set out in the resolution has elapsed or not.

Reviews based on diagnostic errors may be carried out at any time, as long as the person concerned has not complied with the age referred to in the first subparagraph of this paragraph.

3. The provisions of this law shall govern the review procedure and the modification and transformation of the economic benefits which have been recognised to the worker, as well as the rights and obligations resulting from those changes, which correspond to the managing or collaborating entities and common services which are in charge of such benefits.

When, as a result of revisions to the improvement of the professional incapacitating state, it is necessary to reintegrate, partially or in full, the non-consumed part of the cost capital constituted by the mutual partners with the Social Security or by the companies that have been declared responsible for their income, the latter shall not have the consideration of undue income, for the purposes provided for in Article 26 (1), (2), (3) and (5) of this law, without prejudice to the application of the provisions of Article 24 of Law 47/2003, of 26 November, General Budget.

4. Pensions for permanent incapacity, where their beneficiaries meet the age of sixty-seven years, will be referred to as retirement pensions. The new name shall not entail any modification in respect of the conditions of the benefit to be received.

CHAPTER XII

Non-disabling permanent injuries

Article 201. Compensation per scale.

The injuries, mutilations and deformities of a definitive nature, caused by accidents at work or occupational diseases which, without becoming a permanent incapacity in accordance with the provisions of the previous chapter, entail a reduction or alteration of the physical integrity of the worker and appear in the scale annexed to the provisions of this law, shall be compensated, for a single time, with the amounts raised therein, by the entity that was obliged to pay the incapacity benefits permanent, all without prejudice to the worker's right to continue the company's service.

Article 202. Beneficiaries.

They shall be beneficiaries of the indemnities referred to in the previous article by workers integrated into this General Regime who fulfil the general condition required by Article 165.1 and have been discharged from medical care.

Article 203. Incompatibility with permanent disability benefits.

The lump-sum allowances to be paid for the injuries, mutilations and deformities covered by this Chapter shall be incompatible with the economic benefits established for permanent incapacity, except where such injuries, mutilations and deformities are wholly independent of those taken into consideration in order to declare such permanent incapacity and the degree thereof.

CHAPTER XIII

Retirement in your contributory mode

Article 204. Concept.

The economic benefit by retirement, in its contributory form, shall be unique for each beneficiary and shall consist of a lifetime pension which shall be recognised, under the conditions, amounts and form which are determined, where the age established, ceases or has ceased in employment, is determined.

Article 205. Beneficiaries.

1. They shall be entitled to the retirement pension governed by this Chapter, persons included in the General Regime who, in addition to the general rule required by Article 165.1, meet the following conditions:

(a) To have been completed sixty-seven years of age, or sixty-five years when thirty-eight years and six months of contribution are established, without taking into account the proportional share corresponding to the extraordinary payments.

For the computation of the quotation periods, full years and months will be taken, without the fractions of the same being equated with them.

(b) Have a minimum contribution period of 15 years covered, of which at least two must be within the fifteen years immediately preceding the time of the right to be paid. For the purposes of calculating the quoted years, the proportional share of the extraordinary payments shall not be taken into account.

In cases where the retirement pension is accessed from a situation of high or equivalent to that of discharge, without obligation to list, the two-year period referred to in the preceding paragraph shall be within 15 years immediately preceding the date on which the obligation to list was terminated.

In the cases referred to in the preceding paragraph, and in respect of the determination of the pension regulatory base, the provisions of Article 209.1 shall apply.

2. They shall also be entitled to the retirement pension, who are in a position to prolong the economic effects of the temporary incapacity and fulfil the conditions laid down in paragraph 1.

3. By way of derogation from the first subparagraph of paragraph 1, the retirement pension may be paid, even if the persons concerned are not at the time of the deceased or in the same situation as those who are discharged, provided that they meet the age and contribution requirements referred to in paragraph 1.

In the case provided for in the preceding paragraph, to cause a pension in the General Regime and in another or other social security system it will be necessary for the contributions credited to each of them to overlap, at least, for fifteen years.

Article 206. Early retirement on account of the activity or in the event of disability.

1. The minimum age of access to the retirement pension referred to in Article 205.1.a) may be reduced by royal decree, on a proposal from the holder of the Ministry of Employment and Social Security, in those professional groups or activities whose work is exceptionally distressing, toxic, dangerous or unhealthy and has high levels of morbidity or mortality, provided that the workers concerned prove in the respective profession or work the minimum of activity to be established.

For these purposes, the general procedure to be observed in order to lower the retirement age, which will include the prior performance of studies on accidents in the sector, penalties, dangerousness and toxicity of the working conditions, its impact on the workers ' incapacity processes and the physical requirements required for the development of the activity, will be established.

The establishment of retirement age-reducing ratios will only take place where the change in working conditions is not possible and will bring the necessary adjustments to the contribution to ensure the financial balance.

2. Similarly, the minimum age of access to the retirement pension referred to in Article 205.1.a) may be reduced in the case of persons with disabilities by a degree equal to or greater than 65%, in the terms contained in the corresponding royal decree agreed upon at the proposal of the holder of the Ministry of Employment and Social Security, or also in a degree of disability equal to or greater than 45%, provided that, in the latter case, there are regulated disabilities in respect of which there is evidence that they determine in a generalized and appreciable manner. a reduction in life expectancy.

3. The application of the corresponding age-reducing coefficients shall in no case give rise to the possibility for the person concerned to access the retirement pension with a age of less than fifty-two years.

The reduction coefficients of the retirement age shall in no case be taken into account for the purposes of crediting the requirement for access to partial retirement, for the benefits provided for in Article 210.2, and for any other form of early retirement.

Article 207. Early retirement due to non-attributable cause to the worker.

1. Access to early retirement arising from the cessation of work due to the free will of the worker will require the following requirements:

(a) Having completed an age which is less than four years, at the most, at the age which, in each case, results from application as laid down in Article 205.1.a), the reducing coefficients referred to in the previous Article shall not apply to these effects.

(b) To be entered in the employment offices as a jobseeker for a period of at least six months immediately preceding the date of the application for retirement.

(c) Credit for a minimum effective contribution period of 33 years, without, for such purposes, the proportional share of extraordinary payments is taken into account. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

d) That the cessation of work has occurred as a result of a business restructuring situation that prevents the continuity of the employment relationship. For these purposes, the causes of termination of the contract of employment which may be entitled to access to this type of early retirement shall be as follows:

1. The collective dismissal for economic, technical, organizational or production causes, in accordance with Article 51 of the recast text of the Law of the Workers ' Statute.

2. Dismissal Objective for economic, technical, organizational or production causes, in accordance with article 52.c) of the recast text of the Law of the Workers ' Statute.

3. The termination of the contract by judicial decision, pursuant to Article 64 of Law 22/2003, of July 9, Bankruptcy.

4. The death, retirement or incapacity of the individual employer, without prejudice to the provisions of Article 44 of the recast of the Law of the Workers ' Statute, or the extinction of the legal personality of the contractor.

5. The extinction of the contract of employment motivated by the existence of force majeure established by the labour authority as established in Article 51.7 of the recast text of the Law of the Workers ' Statute.

In the cases referred to in causes 1 and 2, in order to be able to access this type of early retirement, it will be necessary for the worker to prove that he has received the corresponding compensation resulting from the termination of the contract of employment or that he has filed a judicial complaint in the case of a claim for such compensation or the challenge of the extinguishing decision.

The receipt of the allowance shall be credited by means of a received bank transfer document or equivalent supporting documentation.

The extinction of the working woman's employment relationship as a consequence of being a victim of gender-based violence will give access to this type of early retirement.

2. In the case of access to early retirement as referred to in this Article, the pension shall be reduced by application for each quarter or quarter of a quarter which, at the time of the event causing the pension, distorts the worker in order to comply with the statutory retirement age which, in each case, results from the application of the provisions of Article 205.1.a), of the following coefficients according to the quoted period:

1. Coefficient of 1.875 per cent per quarter when a contribution period of less than thirty-eight years and six months is credited.

2. Coefficient of 1,750 per cent per quarter when a period of contribution equal to or greater than thirty-eight years and six months and less than forty-one years and six months is credited.

3. Coefficient of 1.625 per cent per quarter when a contribution period equal to or greater than forty-one years and six months and less than forty-four years and six months is credited.

4. Coefficient of 1,500 percent per quarter when a contribution period equal to or greater than forty-four years and six months is credited.

For the exclusive purposes of determining that legal retirement age, it shall be considered as such that it would have been for the worker to have continued to be listed during the period between the date of the causative event and the fulfilment of the statutory retirement age which, in each case, results from the application of the provisions of Article 205.1.a.

For the computation of the quotation periods, full periods will be taken, without the fraction of the same period being equated.

Article 208. Early retirement at the interest of the person concerned.

1. Access to early retirement by the person concerned shall require the following requirements:

(a) Have an age of less than two years, at most, at the age which is applicable in each case as laid down in Article 205.1.a), without application of the reducing coefficients referred to in Article 206.

(b) Credit a minimum effective contribution period of thirty-five years, without, for such purposes, taking into account the proportional share of extraordinary payments. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

(c) Once the general and specific requirements of that pension scheme have been established, the amount of the pension to be charged must be higher than the amount of the minimum pension that would be paid to the person concerned for his or her family situation in respect of the sixty-five-year-old. If not, this early retirement formula will not be available.

2. In the case of access to early retirement as referred to in this Article, the pension shall be reduced by application for each quarter or quarter of a quarter which, at the time of the event causing the pension, distorts the worker in order to comply with the statutory retirement age which, in each case, results from the application of the provisions of Article 205.1.a), of the following coefficients according to the quoted period:

(a) Coefficient of 2% per quarter when a contribution period of less than thirty-eight years and six months is credited.

b) Coefficient of 1.875 per cent per quarter when a contribution period equal to or greater than thirty-eight years and six months and less than forty-one years and six months is credited.

c) Coefficient of 1,750% per quarter when a period of contribution of forty-one years and six months and less than forty-four years and six months is credited.

d) Coefficient of 1.625 per cent per quarter when a trading period equal to or greater than forty-four years and six months is credited.

For the exclusive purposes of determining that legal retirement age, it shall be considered as such that it would have been for the worker to have continued to be listed during the period between the date of the causative event and the fulfilment of the statutory retirement age which, in each case, results from the application of the provisions of Article 205.1.a.

For the computation of the quotation periods, full periods will be taken, without the fraction of the same period being equated.

Article 209. The statutory basis for the retirement pension.

1. The statutory basis for the retirement pension shall be the quotient of dividing by three hundred and fifty the contribution bases of the person concerned during the three hundred months immediately preceding the month preceding that of the causative event, taking into account the following:

(a) The computation of the aforementioned quotation bases shall be made in accordance with the following rules, of which the formula appearing at the end of this letter is a mathematical expression:

1. The bases corresponding to the twenty-four months preceding the month preceding that of the causative event shall be computed at their nominal value.

2. The remaining bases shall be updated in accordance with the evolution of the Consumer Price Index from the month to which they correspond, up to the immediate month preceding the month in which the period referred to in the previous rule is initiated.

Being:

B_r = Regulatory base.

B_i= Quote Base for the month before the month preceding the month of the causative event.

I_i = General consumption price index of the month before the month preceding the month of the causative event.

Being i = 1,2, ..., 300

(b) If in the period to be taken for the calculation of the regulatory base, months during which there was no obligation to list, the first forty-eight monthly payments shall be integrated with the minimum base of all the existing ones, and the rest of the monthly payments with 50 percent of that minimum base.

In cases where in some of the months to be taken into account for the determination of the regulatory base, the obligation to list exists only during a part of the same, the integration indicated in the preceding paragraph shall proceed, for the part of the month in which there is no obligation to list, provided that the base of quotation corresponding to the first period does not reach the amount of the minimum monthly basis indicated. In this case, the integration will reach the latter level.

2. Without prejudice to Article 161.2, for the determination of the statutory retirement pension basis, the increases in the basis of contributions produced in the last two years which are the result of higher wage increases than the average annual increase in the collective agreement applicable or, failing that, in the relevant sector shall not be taken into account.

3. Except for the general rule set out in the previous paragraph, wage increases resulting from the strict application of the rules contained in legal provisions and collective agreements on seniority and statutory promotions of a professional category.

In the terms contained in the preceding paragraph, the salary increases resulting from any other remuneration concept established in general and regulated in the aforementioned legal provisions or collective agreements shall also be exempt.

However, this general rule shall apply where the salary increases referred to in this paragraph are produced exclusively by the unilateral decision of the undertaking in accordance with its organisational powers.

4. By way of derogation from the preceding paragraph, in no case shall those salary increases exceeding the limit laid down in paragraph 2 be taken into account and which have been agreed exclusively or in particular on the basis of compliance with a particular age close to retirement.

5. For the purposes of calculating the statutory basis for the retirement pension in situations of multi-employment, the bases for which the various undertakings have been listed shall be taken into account in their entirety, without the sum of those bases exceeding the maximum contribution limit in force at any given time.

Article 210. Amount of pension.

1. The amount of the retirement pension shall be determined by applying to the regulatory basis, calculated in accordance with the preceding article, the following percentages:

a) For the first fifteen years listed, 50 percent.

(b) From the sixteenth year onwards, for each additional month of contribution, between months one and two hundred and forty-eight, 0,19 per cent shall be added, and 0,18 per cent shall be added for each of those exceeding two hundred and eight months, without the percentage applicable to the regulatory base exceeding 100 per cent, except in the case referred to in the following paragraph.

The amount of the sustainability factor that corresponds to each moment shall be applied to the amount determined in accordance with the following Article.

2. Where the retirement pension is accessed at a higher age than is applied in each case as laid down in Article 205.1.a), provided that the minimum contribution period laid down in Article 205.1.b has been met by this age, the person concerned shall be recognised as an additional percentage for each full year listed between the date on which he or she met that age and the date on which the pension was paid, the amount of which shall be based on the years of contributions credited to the first of the dates indicated, according to the following scale:

a) Up to twenty-five years quoted, 2 percent.

b) Between twenty-five and thirty-seven years listed, 2.75 percent.

c) From thirty-seven years listed, 4 percent.

The additional percentage obtained in accordance with the preceding paragraph shall be added to the percentage which, as a general rule, corresponds to the person concerned in accordance with paragraph 1, applying the percentage resulting to the respective regulatory base for the purposes of determining the amount of the pension, which shall in no case exceed the limit laid down in Article 57.

In the event that the amount of the recognized pension reaches the indicated limit without applying the additional percentage or applying it only partially, the person concerned shall also be entitled to receive an annual amount, the amount of which shall be obtained by applying to the amount of that limit in force at each moment the additional percentage not used to determine the amount of the pension, rounded up to the nearest unit for excess. The amount shall be payable for months due and shall be paid in fourteen pages, without the sum of the amount and the pension or pension recognised by the person concerned, in annual accounts, exceeding the maximum ceiling of the contribution base in force at any given time, also in annual accounts.

The benefit provided for in this paragraph shall not apply in the case of partial retirement, or in the flexible retirement provision referred to in the second paragraph of Article 213.1.

3. Where, in order to determine the amount of a retirement pension, reducing rates by age at the time of the causative event must be applied, those coefficients shall apply to the amount of the pension resulting from applying to the regulatory base the percentage corresponding to months of contribution. Once the reduction coefficients have been applied, the amount resulting from the pension may not exceed the amount resulting from the reduction of the maximum pension ceiling by 0.50 per cent for each quarter or quarter of anticipation.

4. The 0,50% coefficient referred to in the preceding paragraph shall not apply in cases of early retirement in accordance with the provisions of Article 206, in relation to professional groups or activities whose work is exceptionally distressing, toxic, dangerous or unhealthy, or with persons with disabilities.

Article 211. Sustainability factor of the retirement pension.

1. The sustainability factor is defined as an instrument which, on an automatic basis, makes it possible to link the amount of retirement pensions in the social security system to the evolution of the life expectancy of pensioners, through the formula set out in paragraph 4, by adjusting the amounts to be collected by those who retire in similar conditions at different time periods.

2. The sustainability factor shall be applied for a single time for the determination of the initial amount of retirement pensions.

3. For the calculation of the sustainability factor, the following elements shall be taken into account:

(a) The mortality tables of the retirement pension population of the Social Security system developed by the Social Security Administration itself.

b) The age of sixty-seven years as the reference age.

4. The mathematical formulation of the sustainability factor is as follows:

FS_t = FS_t-1 * and^*₆₇

Being:

FS = Sustainability factor.

FS₂₀₁₈ = 1.

t = Year of application of the factor, which will take values from the year 2019 onwards.

e *₆₇ = Value that is calculated every five years and represents the year-on-year variation, in a five-year period, of life expectancy at sixty-seven years, obtained according to the mortality tables of the retirement pension population of the Social Security system.

The^*₆₇ calculation formula is as follows for each of the five-year periods:

For the calculation of the sustainability factor in the period 2019 to 2023, both inclusive, and^*₆₇ will take the value

being the numerator of life expectancy at the age of sixty-seven in the year 2012 and the denominator of life expectancy at the age of sixty-seven in the year 2017.

For the calculation of the sustainability factor in the period 2024 to 2028, both inclusive, and^*₆₇ will take the value

being the numerator of life expectancy at sixty-seven years in the year 2017 and the denominator the life expectancy at the age of sixty-seven years in the year 2022.

And so on.

For the application of the sustainability factor, the first four decimal places will be used.

5. On a five-year basis, the year-on-year variation of life expectancy to be taken into account to calculate the value of the sustainability factor will be reviewed.

6. The sustainability factor shall be applied without prejudice to the right of the person concerned to the benefit of the supplement to the minimum, in accordance with the provisions of the corresponding State General Budget Law.

7. The Independent Fiscal Responsibility Authority shall issue an opinion in accordance with the provisions of Article 23 of the Organic Law 6/2013 of 14 November of the creation of the Independent Fiscal Responsibility Authority, in respect of the values calculated by the Ministry of Employment and Social Security for the determination of the sustainability factor.

8. The sustainability factor will be applied with absolute transparency, with the systematic monitoring of life expectancy being published. Similarly, and on the occasion of the recognition of their initial pension, the pensioners will be informed about the effect of the sustainability factor in the calculation of the same.

Article 212. Prescriptibility.

The right to the recognition of the retirement pension is imprinted, without prejudice to the fact that, in the case of a retirement in a situation of high retirement, the effects of such recognition occur from the three months preceding the date on which the corresponding application is submitted.

Article 213. Incompatibilities.

1. The enjoyment of the retirement pension will be incompatible with the work of the pensioner, with the exception and in the terms which are legally or regulatively determined.

However, persons who have access to retirement may be able to reconcile the receipt of the pension with part-time work on the terms that they regulate. During such a situation, the pension shall be reduced in proportion to the reduction applicable to the working time of the pensioner in relation to that of a comparable full-time worker.

2. The performance of a job in the public sector, as defined in the second paragraph of article 1.1 of Law 53/1984, of December 26, of Incompatibilities of Personnel to the Service of Public Administrations, is incompatible with the perception of retirement pension, in its contributory modality.

The perception of the indicated pension shall be suspended for the duration of the performance of that position, without affecting its revaluations.

The incompatibility referred to in this paragraph shall not apply to university teachers who have been employed or to the licensed health care staff referred to in Article 137.c.

3. The receipt of the retirement pension, in its contributory form, will also be incompatible with the performance of the high charges referred to in Article 1 of Law 3/2015 of 30 May, regulating the exercise of the high office of the General Administration of the State.

4. The receipt of the retirement pension shall be compatible with the performance of self-employment whose total annual income does not exceed the minimum inter-professional salary, in annual accounts. Those carrying out these economic activities shall not be obliged to pay contributions to the benefits of social security.

The activities specified in the previous paragraph, for which they are not cotice, will not generate new rights to the benefits of Social Security.

Article 214. Retirement pension and active ageing.

1. Without prejudice to Article 213, the benefit of the retirement pension, in its contributory form, shall be compatible with the performance of any employment or self-employment of the pensioner, in the following terms:

(a) Access to the pension must have taken place after the age which has been applied in each case, as laid down in Article 205.1.a), without, for such purposes, eligible pensions for allowances or anticipations of the retirement age which may apply to the person concerned.

(b) The percentage applicable to the respective regulatory base for the purpose of determining the amount of the pension to be paid is 100%.

c) Compatible work can be done full time or part time.

2. The amount of the retirement pension compatible with the work shall be equal to 50% of the amount resulting in the initial recognition, after it has been applied, where appropriate, the maximum limit of public pension, or of the amount which is being collected, at the time of the commencement of the compatibility with the work, excluding, in any case, the supplement to the minimum, whatever the working day or the activity carried out by the pensioner.

The pension will be revalued in its entirety in the terms established for the pensions of the Social Security system. However, as long as the compatible work is maintained, the amount of the pension plus the accumulated revaluations will be reduced by 50%.

3. The pensioner shall not be entitled to allowances for pensions lower than the minimum during the period in which he or she is compatible with the pension.

4. The beneficiary shall be considered as a pensioner for all purposes.

5. If the employment relationship is terminated or the cessation of the activity is self-employed, the full receipt of the retirement pension shall be restored.

6. Undertakings in which the provision of services is compatible with the enjoyment of a retirement pension in accordance with the provisions of this Article shall not have taken any non-life-making decisions in the six months preceding that compatibility. The limitation will only affect the coverage of those positions of the same professional group as those affected by the extinction.

Once the compatibility between pension and work has been initiated, the company will have to maintain, for the duration of the retirement pensioner's employment contract, the level of employment in the pensioner before its start. In this respect, the average daily number of high-level workers in the company in the 90-day period prior to compatibility, calculated as the quotient to divide between ninety the sum of the workers who were in the company in the 90 days immediately preceding their start, will be taken as a reference.

The maintenance obligations of previous employment shall not be considered to be unfulfilled when the employment contract is extinguished by objective reasons or by disciplinary dismissal where one or the other is declared or recognized as being from, or the extinctions caused by the resignation, death, retirement or permanent incapacity total, absolute or great invalidity of the workers or by the expiration of the agreed time or performance of the work or service subject to the contract.

7. The regulation contained in this Article shall be without prejudice to the legal system provided for in any other manner of compatibility between pension and work, established legally or regulatively.

The provisions of this article will not be applicable in the cases of performance of a job or a high office in the public sector, as defined in the second paragraph of article 1.1 of Law 53/1984, of December 26, of Incompatibilities of Personnel to the Service of Public Administrations, which will be incompatible with the perception of the retirement pension.

Article 215. Partial retirement.

1. Workers who have complied with the age referred to in Article 205.1.a) and meet the conditions for entitlement to a retirement pension, provided that their working time is reduced by between a minimum of 25% and a maximum of 50%, may qualify for partial retirement without the need for the simultaneous conclusion of a replacement contract. The percentages indicated shall be construed as referring to the working day of a comparable full-time worker.

2. In addition, provided that a replacement contract is concluded on the basis of the terms provided for in Article 12.7 of the recast of the Law on the Staff Regulations, full-time workers will be able to access partial retirement when they meet the following requirements:

(a) Having been completed on the date of the event causing an age of sixty-five years, or of sixty-three years when thirty-six years and six months of contribution are established, without, for such purposes, taking into account the bonuses or anticipations of the retirement age which may apply to the person concerned.

b) Credit a period of seniority in the company of at least six years immediately prior to the date of the partial retirement. To this end, the seniority established in the previous undertaking shall be computed if it has mediated a succession of undertakings within the meaning of Article 44 of the recast of the Law of the Workers ' Statute, or in undertakings belonging to the same group.

(c) the reduction of their working time is between a minimum of 25% and a maximum of 50%, or 75% for the cases in which the reliever worker is hired on a full-time basis by means of an indefinite contract, provided that the rest of the requirements are established. Such percentages shall be understood as referring to the working day of a comparable full-time worker.

(d) Credit a 30-year and three-year contribution period on the date of the event causing the partial retirement, without taking into account the corresponding proportional share for extraordinary payments. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

In the case of persons with disabilities in grade equal to or greater than 33 percent, the required contribution period will be twenty-five years.

(e) There is a correspondence between the contribution bases of the relievist worker and the partial retiree, so that the worker concerned cannot be less than 65% of the average of the bases of contribution for the last six months of the period of the statutory base of the partial retirement pension.

(f) The replacement contracts to be drawn up as a result of a partial retirement shall have at least a duration equal to the amount of time which the replaced worker is lacking in order to reach the retirement age referred to in Article 205.1 (a).

In the cases referred to in point (c), in which the contract of relief is indefinite and full time, it shall be maintained for at least a duration equal to the result of adding two years to the time when the replacement worker is missing in order to reach the retirement age referred to in Article 205.1.a. In the event that the contract is terminated before reaching the minimum duration indicated, the employer shall be obliged to conclude a new contract on the same terms of the term, for the remaining time. In the event of non-compliance by the employer with the conditions laid down in this Article in respect of the contract of relief, he shall be responsible for the reimbursement of the pension which the pensioner has received on a part-time basis.

(g) Without prejudice to the reduction in working time referred to in point (c), during the period of the retirement benefit, the undertaking and the worker shall be listed on the basis of contributions which, if appropriate, would have been the case for further work.

3. The benefit of the partial retirement pension in both cases will be compatible with a part-time job.

4. The legal status of the partial retirement referred to in the preceding paragraphs shall be that which is regulated.

5. The working or working partners of cooperatives, who are treated as employees in accordance with Article 14, who reduce their working time and economic rights under the conditions laid down in Article 12.6 of the text of the Staff Regulations Act, shall be eligible for partial retirement under this Article, and shall satisfy the conditions laid down in paragraph 2 of this Article, where the cooperative has a fixed term partner of the same or an unemployed person, as a worker or a working partner, of the the day left vacant by the partner who partially retires, with the same conditions laid down for the conclusion of a contract of relief in Article 12.7 of the recast of the Law of the Workers ' Statute, and as provided for in this article.

CHAPTER XIV

Death and Survival

Article 216. Benefits.

1. In the event of death, whatever the case may be, when the requirements are met, some or all of the following benefits shall be recognised in accordance with the following:

a) A death aid.

b) A lifetime pension for widower.

c) A temporary benefit of widower.

d) An orphan's pension.

e) A life pension or, where applicable, temporary allowance in favour of family members.

2. In the event of death caused by an accident at work or occupational disease, a flat-rate allowance shall also be recognised.

Article 217. Causative subjects.

1. They may be entitled to the benefits listed in the previous Article:

(a) Persons included in the General Regime who fulfil the general condition required by Article 165.1

(b) The recipients of temporary disability benefits, risk during pregnancy, maternity, paternity or risk during natural breastfeeding, which meet the period of contribution which, where appropriate, is established.

c) Pension holders contributory to retirement and permanent disability.

2. The right to death as a result of an accident at work or of occupational disease shall be deemed to have been recognised for such contingencies as an absolute permanent incapacity or a condition of great invalidity.

If the assumption is not given in the preceding paragraph, it must be proved that the death has been due to the accident at work or to the occupational disease. In the event of an accident at work, such proof shall be admissible only if the death occurred within five years of the date of the accident. In the case of occupational disease, any such test shall be permitted, whichever is the time.

3. Workers who have disappeared on the occasion of an accident, whether or not they work, in circumstances that make their death presumed and without any news of their own during the 90 calendar days following that of the accident, may cause death and survival benefits, with the exception of death aid. The economic effects of the benefits shall be rolled back to the date of the accident, under the conditions laid down in regulation.

Article 218. Death aid.

The death of the deceased will entitle the immediate perception of a death aid to meet the expenses of the person who has endured them. Unless proof to the contrary, they shall be presumed to have been satisfied by this order: by the surviving spouse, the survivor of a couple in fact in the terms referred to in Article 221, the children and relatives of the deceased who lived with him habitually.

Article 219. Survivor's pension for the surviving spouse.

1. He shall be entitled to a widow's pension, for a lifetime, unless there is any of the causes of extinction which are legally or legally established, the surviving spouse of one of the persons referred to in Article 217.1, provided that if the deceased person is in high or in a situation treated as high on the date of his death he would have completed a period of contribution of five hundred days, within five years immediately preceding the date of the event causing the pension. In cases where it is caused from a situation of high or equivalent to that of discharge without obligation to list, the period of contribution of five hundred days shall be within five years immediately preceding the date on which the obligation to list was terminated. In any event, if the cause of death is an accident, whether or not it is a work accident, or a professional illness, no prior contribution period shall be required.

You will also be entitled to the survivor's pension, even if the deceased person, at the date of death, is not in high or in a situation treated as high, provided that he has completed a minimum contribution period of 15 years.

2. In the exceptional circumstances where the death of the deceased shall result from a common illness, not after the conjugal link, it shall also be required that the marriage be concluded at least one year before the date of death or, alternatively, the existence of common children. The duration of the marriage bond shall not be required if, on the date of its conclusion, a period of co-existence with the deceased has been established, in accordance with the terms laid down in Article 221.2, which, in addition to the duration of the marriage, has exceeded two years.

Article 220. Widow's pension in cases of separation, divorce or marriage annulment.

1. In the case of separation or divorce, the right to a widow's pension shall be the responsibility of the person who, in accordance with the conditions laid down in Article 219, is or has been a legitimate spouse, in the latter case provided that he has not entered into a new marriage or has been a couple in fact in the terms referred to in the following Article.

Likewise, it will be required that persons who are legally divorced or separated are creditors of the compensatory pension referred to in Article 97 of the Civil Code and shall be extinguished to the death of the deceased. If the amount of the widow's pension is higher than the compensatory pension, the pension shall be reduced to the amount of the pension.

In any case, women who, while not being an creditor of compensatory pension, could prove that they were victims of gender-based violence at the time of legal separation or divorce by a firm judgment, or file of the cause for extinction of the criminal liability for death; failing to sentence, through the order of protection given to their favor or report of the Prosecutor's Office indicating the existence of signs of being a victim of gender-based violence, as well as any other means of proof admitted to Right.

2. If, in the event of a divorce, a benefit is granted to beneficiaries entitled to a pension, the pension shall be recognised in proportion to the length of time spent by each of them with the deceased, in all cases being guaranteed by 40% in favour of the surviving spouse or, where appropriate, of the person who, without being a spouse, lived with the deceased at the time of death and who is a beneficiary of the widow's pension in the terms referred to in the following Article.

3. In the event of a marriage annulment, the right to a widow's pension shall be the survivor's entitlement to the right to the compensation referred to in Article 98 of the Civil Code, provided that he has not entered into new marriage or has been a couple in fact in the terms referred to in the following Article. Such a pension shall be recognised in proportion to the time spent with the deceased, without prejudice to the limits which may result from the application of the provisions of the preceding paragraph in the case of several beneficiaries.

Article 221. Widow's widow's pension in fact.

1. In accordance with the requirements of the High and Listing referred to in Article 219, it shall also be entitled to the widow's pension who is united to the deceased at the time of his death, forming a couple in fact, and shall prove that his income during the preceding calendar year did not reach 50% of the sum of his own and those of the deceased in the same period. This percentage will be 25% in the case of non-existence of common children entitled to an orphan's pension.

However, the right to a widow's pension shall also be recognised where the survivor's income is less than 1.5 times the amount of the interprofessional minimum wage in force at the time of the event, a condition which must be met both at the time of the event causing the benefit, and during the period of his/her perception. The limit indicated shall be increased by 0.5 times the amount of the minimum inter-professional salary in force for each common child entitled to the orphan's pension living with the survivor.

Work and capital income, as well as those of a patrimonial nature, shall be considered as income in the terms in which they are computed for the recognition of the allowances for minimum pensions laid down in Article 59.

2. For the purposes of this article, it shall be considered a couple of fact the constituted, with a similar relationship of affectivity to the conjugal, for whom, not finding orders to marry, have no marriage relationship with another person and credit, by means of the corresponding certificate of registration, a stable and notorious coexistence with immediate character to the death of the causative and with an uninterrupted duration not less than five years.

The existence of a couple in fact will be credited by certification of the registration in any of the specific registers existing in the autonomous communities or town halls of the place of residence or by public document in which the constitution of said couple is recorded. Both the said registration and the formalisation of the relevant public document must have been produced at least two years in advance with respect to the date of death of the deceased.

Article 222. Temporary provision of widowage.

Where the surviving spouse is unable to access the right to a widow's pension for failing to prove that his marriage to the deceased has been for a period of one year or, alternatively, for the absence of common children and the other conditions listed in Article 219 are met, he shall be entitled to a temporary benefit equal to that of the widow's pension which would have been for him and with a duration of two years.

Article 223. Compatibility and extinction of the benefits of widowage.

1. The widow's pension shall be compatible with any working income, without prejudice to Article 221.

The widow's pension, which is caused by the second paragraph of Article 219.1, shall be incompatible with the recognition of another widow's pension in any of the social security schemes, unless the contributions credited to each of the schemes overlap, at least, for 15 years.

2. The right to a widow's pension shall, in all cases, be extinguished where the beneficiary is married or is a couple in fact within the terms of Article 221, without prejudice to the exceptions laid down in law.

3. The provisions of this Article apply to the temporary provision of widowage.

Article 224. Orphan's pension

1. They shall be entitled to the orphan's pension, on an equal basis, each of the children of the deceased, whatever the nature of their affiliation, provided that, when the deceased person dies, they are less than twenty-one years old or are unfit for work and that the deceased is in high or in a situation treated as high, or as a pensioner in the terms of Article 217.1.c).

It shall also apply to orphan pensions as provided for in the second paragraph of Article 219.1.

2. He may be a beneficiary of the orphan's pension, provided that on the date of death of the deceased person less than 25 years of age, the child of the deceased who does not carry out a gainful employment for an employed or self-employed person, or when he or she does so, the income obtained is lower, in annual calculation, to the amount in force for the minimum inter-professional salary, also in annual calculation.

If the orphan is studying and is twenty-five years old during the course of the school year, the perception of the orphan's pension will be maintained until the first day of the month immediately after the beginning of the next academic year.

3. The orphan's pension shall be paid to those who are in charge of the beneficiaries, in accordance with the regulatory determination.

Article 225. Compatibility of the orphan's pension.

1. Without prejudice to the provisions of paragraph 2 of the foregoing Article, the orphan's pension shall be compatible with any working income of the person who is or has been the spouse of the deceased, or of the orphan himself, as well as, where appropriate, the widow's pension.

It shall apply to the orphan's pensions as provided for in the second paragraph of Article 223.1.

2. Orphans who have been unable to work with the right to an orphan's pension, when they receive another pension from the social security scheme, may be entitled to one or the other. Where the orphan has been declared unfit for work before the age of eighteen years, the orphan's pension which he is receiving shall be compatible with that of permanent incapacity which he may cause, after the age of 18, as a result of injuries other than those which gave rise to the orphan's pension, or, where appropriate, the retirement pension which he may cause under his own or other work.

3. The effects of the concurrency on the same beneficiaries of orphan's pensions caused by the father and mother will be determined.

Article 226. Benefits in favour of family members.

1. The rules for the application of this law shall determine those other family members or similar persons who, together with the conditions laid down for each of them, shall be entitled to a pension or death allowance, in the amount to be fixed, for each of them.

It shall apply to benefits in favour of family members as laid down in the second paragraph of Article 219.1.

2. In any event, the right to a pension shall be granted to the children or siblings of beneficiaries of contributory retirement pensions and permanent incapacity, in which the following circumstances are laid down in terms of regulations:

a) Haber lived with the deceased and his position.

b) Be over forty-five and single, divorced or widowed.

c) Credit extended dedication to the care of the causative.

d) To be life-owned.

3. The duration of temporary allowances for death and survival will be the subject of determination in the rules for the development of this law.

4. For the purposes of these benefits, those who are in a legal position of separation shall, in respect of their ascendants or descendants, be entitled to the same rights as those which would be for them to be dissolved in their marriage.

5. It shall apply to pensions in favour of family members as provided for in the second paragraph of Article 223.1.

Article 227. Special flat-rate allowance.

1. In the case of death by accident of work or occupational disease, the surviving spouse, the survivor of a couple in fact in the terms referred to in Article 221 and the orphans shall be entitled to a flat-rate allowance, the uniform amount of which shall be determined in the rules for the development of this law.

In the cases of separation, divorce or invalidity, it shall apply, where appropriate, as provided for in Article 220.

2. Where other family members are not entitled to a pension for death and survival, the father or mother who lived at the expense of the deceased worker, provided that they do not have the right to the benefits referred to in the preceding Article, on the grounds of death, shall receive the allowance provided for in paragraph 1 of this Article.

Article 228. The regulatory basis for death and survival benefits arising from common contingencies.

For the calculation of the regulatory base in the case of benefits arising from common contingencies, all the bases for which the contribution was made during the period established prior to the month preceding that of the causative event shall be taken into account.

Article 229. Limit of the amounts of pensions.

1. The sum of the amounts of death and survivor's pensions shall not exceed the amount of the relevant regulatory base, as provided for in Article 161.2, on the basis of the contributions made by the deceased. This limitation shall apply to the initial determination of the amounts expressed, but shall not affect the periodic revaluations of the pensions referred to in Article 58.

2. For the purposes of the limitation laid down in this Article, orphan pensions shall be preferred over pensions in favour of other family members. In addition, and as far as the latter benefits are concerned, the following order of preference is established:

1. Nietos and brothers of the deceased, under eighteen years of age or older disabled.

2. Father and mother of the deceased.

3. Grandparents and grandmothers of the causative.

4. Children and siblings of the holder of a contributory retirement pension or permanent disability over forty-five years of age and who meet the other requirements laid down.

3. Without prejudice to the general provisions of this Article, the limit laid down may be exceeded in the event of the attendance of several orphan's pensions with a widow's pension where the percentage to be applied to the corresponding regulatory basis for the calculation of the latter is 70%, but in no case shall the sum of the orphan's pensions exceed 48% of the corresponding regulatory base.

Article 230. Prescriptibility.

The right to the recognition of death and survival benefits, with the exception of death aid, shall be imprinted, without prejudice to the effects of such recognition occurring from the three months preceding the date on which the corresponding application is submitted.

Article 231. Impairment to be a beneficiary of death and survival benefits.

1. Without prejudice to the provisions of the first provision of the Organic Law 1/2004, of 28 December, of Measures of Comprehensive Protection against Gender Violence, it will not be possible to have the status of a beneficiary of the benefits of death and survival that could have been provided by him, who would be sentenced by a firm sentence for the commission of a criminal offence of homicide in any of its forms, when the victim was the subject causing the benefit.

2. The managing body may, on its own and at any time, review the decision by which it has recognised the right to a death and survival benefit to the person who was convicted of a final judgment in the case indicated, by the same obligation to return the amounts which, if any, would have been received for that purpose.

The power of revision of the trade referred to in the preceding paragraph shall not be subject to a period of time, but the obligation to refund the amount of benefits received shall be prescribed within the time limit laid down in Article 55.3. In any event, the limitation of this obligation will be interrupted when a judicial decision is taken, resulting in rational indications that the subject under investigation is responsible for a crime of homicide, as well as for the processing of the criminal proceedings and the different resources.

In the agreement to initiate the procedure for the review of the recognition of the benefit referred to in this Article, it shall be agreed, if it has not been produced before, the precautionary suspension of its receipt until the final decision terminating the procedure.

Article 232. Precautionary suspension of the payment of death and survival benefits in certain cases.

1. The managing body shall suspend the payment of the benefits of death and survival, which, if necessary, have recognised, where a judicial decision has been taken on the basis of reasonable evidence that the subject under investigation is liable for a criminal offence of murder in any of its forms, if the victim is the subject of the benefit, with the effect of the first day of the month following that in which that circumstance is communicated to him.

When the managing body becomes aware, before or during the procedure of the procedure for the recognition of the provision of death and survival, that it has fallen against the applicant judicial resolution of which they derive rational indicia of criminality by the commission of the indicated crime, it will proceed to its recognition if all the remaining requirements for this, with precautionary suspension of its fertilizer from the date on which it would have had to have economic effects, will proceed.

In the cases referred to in the preceding two paragraphs, the precautionary suspension shall be maintained until a final judgment or final judgment is given to terminate the criminal proceedings, or to determine the non-culpability of the beneficiary.

If the recipient of the benefit is ultimately convicted by the commission of the indicated offence, the review of the recognition and, where appropriate, the reimbursement of the benefits received, as provided for in Article 231, shall be reviewed. Where a final judgment or a final judgment is held that declares that the beneficiary is not guilty, the payment of the suspended benefit shall be restored with the effect that the suspension has not been agreed upon, once discounted, where appropriate, the amounts paid in respect of the maintenance obligation in accordance with paragraph 3.

2. However, if the judgment is held in the first instance and is under appeal, the precautionary suspension shall be lifted until the decision of the appeal by a final judgment. In this case, if the final judgment in that appeal is also an absolute judgment, the benefits left to the beneficiary shall be paid to the beneficiary from the time that the precautionary suspension was agreed until it was lifted, at a discount to the quantities which, where appropriate, would have been satisfied to third parties in respect of the obligation of food as provided for in paragraph 3. On the other hand, if the final judgment in the appeal is found to be a conviction, the review of the recognition of the benefit and the return of the benefits received by the sentenced person shall be reviewed, in accordance with paragraph 1 of this Article, including those relating to the period in which the suspension was raised.

3. During the suspension of payment of a widow's pension, agreed in accordance with the provisions of this Article, it may be made effective by the same, up to the limit of the amount which would have been paid to the beneficiary of that pension, the maintenance obligations for the orphan's pension holders or in favour of family members caused by the victim of the offence, provided that such holders were to be beneficiaries of the increases referred to in Article 233 if they were finally granted a firm conviction of that person. The amount to be paid in respect of food by each of the orphan's pensioners or in favour of family members shall not exceed the amount which, at any given time, would have been for such an increase.

Article 233. Increase in orphan's pensions and in favour of family members, in certain cases.

1. Where, within the meaning of Article 231, the person convicted by the commission of a criminal offence of manslaughter in any of its forms is unable to acquire the status of beneficiary of the widow's pension, or if he has lost it, the children of the same who are the holders of the orphan's pension caused by the crime victim shall be entitled to the increase provided for in the case of absolute orphans.

Pension holders in favour of family members may, in those same cases, be beneficiaries of the expected increase in regulation, provided that there are no other persons entitled to a pension for death and survival caused by the victim.

2. The economic effects of the said increase shall be taken back to the date of the initial recognition of the orphan's pension or in favour of family members, where the widow's pension to whom he or she is convicted of a firm sentence has not been previously recognised. In another case, those economic effects shall be initiated from the date on which the payment of the widow's pension would have ceased, as a result of the review of their recognition by the managing body as provided for in Article 231 or, where appropriate, from the date of the precautionary suspension referred to in Article 232.

In any case, the payment of the increase of the orphan's pension or in favor of relatives for the periods in which the sentenced person would have received the widow's pension may be carried out only after the latter has made its recovery effective, without the managing body, in the absence of the refund, being liable for subsidiary or solidarity of the payment to the pensioner or in favour of relatives of the increase indicated, nor must he be obliged to make his advance.

Of the amounts corresponding to an increase in the orphan's pension or in favour of family members, the amount of the amount to be paid by food to the beneficiary in charge of the suspended widow's pension, as provided for in Article 232, shall be deducted.

Article 234. Payment of orphan's pensions in certain cases.

In the event that the children of those who were convicted by the commission of a criminal offence of homicide in any of its forms, in the terms referred to in Article 231, being minors or persons with a judicially modified capacity, are beneficiaries of an orphan's pension caused by the victim, that pension shall not be payable to the sentenced person.

In any event, the managing body shall inform the Prosecutor's Office of the existence of the orphan's pension, as well as any judicial decision resulting from the rational evidence that the parent is responsible for a crime of homicide so that, in compliance with the provisions of Article 158 of the Civil Code, it is necessary, if necessary, to urge the adoption of appropriate measures in relation to the physical person or the institution of the child or person with a judicially modified capacity to whom the orphan's pension is to be paid. When such measures are taken on the basis of such a procedural situation, the managing body shall, where appropriate, also communicate to the Prosecutor's Office the decision to terminate the proceedings and the determination or otherwise of the judgment in which it is agreed.

CHAPTER XV

Family protection

Article 235. Periods of contribution assimilated by birth.

For the purpose of contributory retirement pensions and permanent incapacity, a total of one hundred and twelve full days of each child's contribution shall be counted in favour of the pension worker for each child's birth and for fourteen more days for each child from the second, including, if the birth is multiple, unless, as a worker or official at the time of delivery, she has been listed for the whole of the sixteen weeks or for as long as the birth is multiple.

Article 236. Child or child care benefits.

1. Without prejudice to the provisions of the foregoing Article, it shall be counted as a period of exchange for all purposes, except for the fulfilment of the minimum required contribution period, where the contribution has been interrupted because of the termination of the employment relationship or the termination of the recovery of unemployment benefits where such circumstances have occurred between the nine months preceding the date of birth, or the three months preceding the adoption or permanent acceptance of a child, and the completion of the sixth year following that situation.

The computable period as quoted shall be at most two hundred and seventy days per child or child adopted or received, without in any case being greater than the actual interruption of the quotation.

This benefit will only be recognized to one parent. In case of controversy among them the right to the mother will be granted.

2. In any event, the application of the benefits provided for in this Article shall not result in the child or child care period, considered as a listed period, exceeding five years per beneficiary. This limitation shall be applied in the same way where the abovementioned benefits are met by those referred to in Article 237.1.

Article 237. Family benefit in their contributory mode.

1. The periods of up to three years ' leave of absence which the employees, in accordance with Article 46 (3) of the recast of the Staff Regulations Act, enjoy in respect of the care of each child or child under permanent or guardian accommodation for the purpose of adoption, shall be regarded as a period of effective contribution for the purposes of the corresponding benefits of Social Security by retirement, permanent incapacity, death and survival, maternity and paternity.

2. In the same way, it shall be deemed to be effectively listed for the purposes of the benefits referred to in the preceding paragraph, the first year of the period of leave of absence which the workers enjoy, in accordance with Article 46.3 of the recast of the Law on the Workers ' Statute, due to the care of other relatives, to the second degree of consanguinity or affinity, which, for reasons of age, accident, illness or disability, cannot be used by themselves, and do not carry out a paid activity.

3. The contributions made during the first two years of the period of reduction of working hours as provided for in the first paragraph of Article 37 (6) of the recast of the Law on the Staff Regulations shall be calculated as increased to 100% of the amount which would have been the case if the working day had been maintained without such reduction for the purposes of the benefits referred to in paragraph 1. Such an increase shall be exclusively referred to in the first year in the case of reduction of working hours referred to in the second paragraph of that Article.

The contributions made during the periods in which the day is reduced as provided for in the third paragraph of Article 37.6 of the recast of the Law of the Workers ' Statute, shall be calculated as increased to 100% of the amount which would have been paid if the working day had been maintained without such a reduction, for the purpose of retirement benefits, permanent incapacity, death and survival, maternity, paternity, risk during pregnancy, risk during natural lactation and temporary incapacity.

4. Where the situations of leave referred to in paragraphs 1 and 2 have been preceded by a reduction in working time as provided for in Article 37 (6) of the recast of the Law on the Staff Regulations, for the purposes of consideration as quoted in the periods of leave of absence, the contributions made during the reduction of the working day shall be calculated as an increase of up to 100% of the amount which would have been incurred if the working day had not been reduced.

CHAPTER XVI

Common Provisions of the General Regime

Section 1. Voluntary Enhancements of the General Regime's Protective Action

Article 238. Improvements to the protective action.

1. Voluntary improvements to the protective action of this General Regime may be made through:

a) Direct improvement of benefits.

b) Establishment of additional quotation rates.

2. The granting of voluntary improvements by the companies must comply with the provisions of this section and the rules laid down for their implementation and development.

Article 239. Direct improvement of benefits.

Companies will be able to directly improve the benefits of this General Regime, costing them to their sole office. Exceptionally, and subject to the approval of the Ministry of Employment and Social Security, an economic contribution may be made by the employees, provided that they are entitled to, individually and voluntarily, the improvements granted by the employers with such a condition.

However, the voluntary nature of the business of the implementation of the improvements to which this article refers, where, under the protection of a worker, has caused the right to the improvement of a periodic benefit, that right may not be cancelled or diminished if it does not comply with the rules governing its recognition.

Article 240. Modes of direct improvement management.

1. Undertakings, under the conditions which they are determined to determine, may make the improvement of the benefits referred to in the previous Article by themselves or through the Administration of Social Security, labour foundations, social security schemes and mutual societies or insurance institutions of any kind.

2. Legally constituted employment foundations for the purpose of their own purposes shall be governed by the tax treatment and other exemptions granted, in accordance with the terms laid down by the applicable rules.

Article 241. Improvement by the establishment of additional contribution rates.

The Ministry of Employment and Social Security, at the request of the persons concerned, may approve additional contributions made by increasing the rate referred to in Article 145, with a view to the revaluation of pensions or other periodic benefits already incurred and financed from the same or to improve future ones.

Section 2. Provisions on Safety and Health at Work in the General Regime

Article 242. Non-compliance with accidents at work.

Failure by undertakings of the orders of the Inspectorate of Labour and Social Security and of the resolutions of the labour authority on the cessation of work which do not comply with the safety and health rules shall be equated, in respect of accidents at work, which may occur in such a case, to the lack of formalisation of the protection by such contingency of the workers concerned, irrespective of any other liability or sanction to which there is a place.

Article 243. Specific rules for occupational diseases.

1. All undertakings which have to cover jobs at risk of occupational diseases are obliged to carry out medical examinations prior to the admission of workers to be employed and to carry out periodic examinations for each type of disease to be laid down in the rules which the Ministry of Employment and Social Security shall approve.

2. The examinations shall be carried out by the undertaking and shall be compulsory for the worker, to whom he shall pay, if there is a place, the travel costs and the whole of the salary which he may no longer receive.

3. Companies may not hire workers who have not been qualified in the medical examination as being fit to carry out the jobs in question. The same prohibition is laid down in respect of the continuation of the worker in his post when the declaration of aptitude is not maintained in successive examinations.

4. The implementing and development provisions shall determine the exceptional cases in which, by reason of the fact that employment contracts are made, a period of time may be granted to carry out the surveys immediately after the work has been initiated.

Article 244. Responsibilities for lack of medical recognitions.

1. The managing entities and the partners with the Social Security are obliged, before taking charge of the protection by accident of work and professional illness of the staff employed in companies with specific risk of this last contingency, to know the certificate of the prior medical recognition referred to in the previous article, stating in the corresponding documentation that such obligation has been fulfilled. The results of the periodic medical examinations must be known in the same way.

2. Failure by the undertaking to comply with the obligation to carry out prior or periodic medical examinations shall be the direct responsibility of all the benefits which may be derived, in such cases, from occupational disease, whether the undertaking is associated with a mutual partner with the Social Security, or whether it is covered by the protection of such a contingency in a managing body.

3. Failure to comply with the provisions of paragraph 1 shall cause them to bear the following responsibilities:

(a) Obligation to enter the Social Security Contingency Fund referred to in Article 97, the amount of the premiums received, with a surcharge that may be 100 percent of that amount.

(b) Obligation to enter, with the destination before fixed, an amount equal to the amount equal to the responsibilities of the undertaking, in the cases referred to in the preceding paragraph of this Article, including among those responsibilities which proceed in accordance with the provisions of Article 164.

c) Annulment, in case of recidivism, of the authorization to collaborate in the management.

(d) Any other responsibilities arising in accordance with the provisions of this law and its implementing and development provisions.

CHAPTER XVII

Provisions applicable to certain General Regime workers

Section 1. Part Time Contract Workers

Article 245. Social protection.

1. The social protection arising from part-time work contracts shall be governed by the principle of the assimilation of the part-time worker to the full-time worker and specifically by the provisions of this Chapter and Articles 269.2 and 270.1 in relation to unemployment protection.

2. The rules contained in this section shall apply to workers with a part-time contract, part-time relief and fijo-discontinuous contract, in accordance with Articles 12 and 16 of the recast of the Law on the Status of Workers, included in the field of application of the General Regime, including part-time or discontinuous workers belonging to the Special System for Home Employees.

Article 246. Quote.

1. The basis of contributions to the Social Security and contributions collected jointly with the contributions of the Social Security Fund shall always be monthly and shall be made up of the remuneration actually paid on the basis of the hours worked, both ordinary and supplementary.

2. The contribution basis thus determined may not be lower than the quantities which are determined.

3. The supplementary hours will be listed on the same basis and rates as ordinary hours.

Article 247. Computation of the trading periods.

For the purposes of crediting the quotation periods necessary to cause entitlement to retirement benefits, permanent incapacity, death and survival, temporary incapacity, maternity and paternity, the following rules apply:

(a) account shall be taken of the different periods during which the worker has been discharged on a part-time contract, irrespective of the length of the journey taken in each of them.

To this effect, the coefficient of bias, which is determined by the percentage of the working day carried out on a part-time basis with respect to the time taken by a comparable full-time worker, shall apply to the period of discharge on a part-time basis, the result being the number of days to be considered as effectively listed in each period.

The number of days that will be added, if any, the days quoted full time, the result being the total number of days of accredited quotation for the access to the benefits.

(b) Once the number of accredited trading days is determined, the overall coefficient of bias shall be calculated, this being the percentage representing the number of days worked and accredited as quoted, in accordance with the provisions of point (a), on the total number of days on discharge throughout the worker's entire working life. In the case of temporary disability allowance, the calculation of the overall coefficient of bias shall be carried out exclusively over the last five years. In the case of maternity and paternity allowance, the overall coefficient of bias shall be calculated over the last seven years or, where appropriate, over the entire working life.

(c) The minimum contribution period required of part-time workers for each of the economic benefits which they have established shall be the result of applying the overall rate of bias referred to in point (b) to the general rule of law.

In cases where, for the purposes of access to the relevant economic performance, it is required that part or all of the minimum required contribution period is within a specified period of time, the overall coefficient of bias shall be applied in order to fix the required contribution period. The temporary space in which the period payable is to be understood shall in any event be the general rule for the respective benefit.

Article 248. The amount of financial benefits.

1. The following rules shall be taken into account in the determination of the economic performance regulatory base:

(a) The statutory basis for retirement benefits and permanent incapacity shall be calculated in accordance with the general rule.

(b) The daily basis for maternity and paternity benefits shall be the result of dividing the sum of the bases of contribution established in the undertaking during the year preceding the date of the causative event between three hundred and sixty-five.

However, maternity and paternity benefits may be recognised by a provisional decision as provided for in Article 179.2.

(c) The daily regulatory basis for temporary incapacity benefit shall be the result of dividing the sum of the part-time quotation bases accredited from the last high employment, with a maximum of three months immediately preceding that of the causative event, between the number of calendar days included in the period.

The economic benefit shall be paid during all calendar days in which the person concerned is in the situation of temporary incapacity.

2. For the purposes of calculating retirement pensions and permanent incapacity for sickness as a result of a common illness, the integration of periods during which there has been no obligation to list shall be carried out on the basis of the minimum basis for listing the periods applicable at each time, corresponding to the number of hours contracted.

3. For the purposes of determining the amount of retirement pensions and permanent incapacity arising from a common disease, the number of days listed in accordance with the second subparagraph of Article 247 (a) shall be increased by the application of the coefficient of 1,5, without the result of the number of days resulting from the period of the high part-time period.

The percentage to be applied on the respective regulatory basis shall be determined in accordance with the general scale referred to in Article 210.1, with the following exception:

Where the person concerned shows a period of contribution of less than 15 years, considering the sum of the days full time with the days at a partial time plus the latter with the coefficient of 1,5, the percentage to be applied on the respective regulatory basis shall be the equivalent of the equivalent of the percentage representing the 15-year period of the contribution which the worker represents.

Section 2. Workers contreaties for training and learning.

Article 249. Protective action.

1. The protective action of the Social Security of the employed person for training and learning shall cover all contingencies, protected situations and benefits of that person, including unemployment.

With regard to unemployment protection, the provisions of Title III with the specialities provided for in Article 290 shall apply.

2. In the case of contracts for training and apprenticeship, which are signed with workers in the workshop school programmes, trades houses and employment workshops, the protective action of social security will cover the same contingencies, protective situations and benefits as for the other workers employed in this mode, with the exception of unemployment.

CHAPTER XVIII

Special Systems for Home and Workers ' Employees for Agricultural Workers

Section 1. Special System for Home Employees

Article 250. Scope of application.

1. Workers subject to the special employment relationship referred to in Article 2.1.b) of the recast of the Law on the Workers ' Statute shall be included in this Special System for Home Employees.

Workers who provide domestic services not directly hired by household owners, but through companies will be excluded from this special system, in accordance with the provisions of the additional 17th of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system.

2. The legal status of this Special System shall be as set out in this Title II and its implementing and development rules, with the particularities set out therein.

Article 251. Protective action.

Workers included in the Special System for Home Employees will be entitled to Social Security benefits under the terms and conditions set out in this General Social Security Regime, with the following peculiarities:

(a) The temporary incapacity allowance, in the case of a common illness or non-work accident, shall be paid from the ninth day of the discharge, with the employer being in charge of the payment of the benefit to the worker from the fourth to the eighth of the said discharge, both inclusive.

(b) The payment of temporary incapacity benefit caused by the workers included in this special system shall be made directly by the entity to which its management corresponds, not by means of the delegated payment of the same.

c) With respect to the professional contingencies of the Special System for Home Employees, the regime of responsibilities in order to the benefits regulated in Article 167 shall not apply.

d) The protective action of the Special System for Home Employees shall not include unemployment.

Section 2. Special System for Agricultural Workers for Employed Persons

Article 252. Scope of application.

1. The Special System for Agricultural Employed Persons who carry out agricultural work, whether they are agricultural, forestry or livestock or are complementary or auxiliary to them, shall be included in agricultural holdings, as well as the employers to whom they provide their services in the terms that they regulate.

However, operations involving the handling, packaging, packaging and marketing of bananas, as referred to in Article 136.2.g, shall not be considered to be agricultural work, even if for the same employer, other workers are provided with other workers who are dedicated to obtaining direct, storage and transport to the places of conditioning and collection of the product itself, without prejudice to the provisions of the latter paragraph of Article 2.1 of Law 19/1995 of 4 July 1995 on the Modernisation of Agricultural Holdings.

2. The legal status of this Special System shall be as set out in this Title II and its implementing and development rules, with the particularities set out therein.

Article 253. Rules of inclusion.

1. The inclusion in the Special System for Agricultural Employed Persons established in the General Regime, which will occur as a result and simultaneously to the discharge in that system, will determine the obligation to list, both during the periods of activity for the performance of agricultural tasks and during the periods of inactivity in those tasks, with the consequent discharge in the General Regime and in accordance with the provisions of the following paragraphs.

For the purposes set out in the preceding paragraph, it is understood that there are periods of inactivity within a calendar month when the number of actual days in the event is less than 76.67 percent of the calendar days in which the worker is included in the special system in that month.

Without prejudice to the foregoing paragraph, there shall be no periods of inactivity within the calendar month when the worker performs at him, for the same employer, a minimum of five weekly actual days in compliance with what is established in the collective agreement that results from application.

2. In order to be included in this special system during the periods of inactivity, it will be necessary for the worker to have carried out a minimum of 30 actual days in a continuous period of three hundred and sixty-five days and expressly request the inclusion within three calendar months of the completion of the last one of those days.

Once the requirements set out in the preceding paragraph have been met, the inclusion in the special system and the contribution during the periods of inactivity in the agricultural work shall have effect from the first day of the month following that in which the application for inclusion was submitted.

3. For the purposes set out in the preceding paragraphs, all the actual working days carried out by the worker in the period indicated, including those paid in the same day for different employers, shall be taken into account.

For the purposes of compliance with the requirement laid down in paragraph 2, the days in which the workers are in situations of temporary incapacity arising from professional contingencies, maternity, paternity, risk during pregnancy and risk during natural lactation, coming from a period of activity in this special system; periods of receipt of contributory-level unemployment benefits in this special system, as well as the days when those are on the high in some scheme of the Social security as a result of programmes to promote agricultural employment.

4. The exclusion of the Special System for Agricultural Employed Persons during the periods of inactivity, with the consequent reduction in the General Regime, may occur:

(a) At the request of the worker, in which case the effects of the exclusion shall take place from the first day of the month following that of the presentation of that before the General Treasury of Social Security.

b) Of trade by the General Treasury of Social Security, in the following cases:

1. When the worker does not carry out a minimum of 30 days of agricultural work in a continuous period of three hundred and sixty-five days, computed from the next to the one in which the previous period ends.

The effects of the exclusion, in this case, will take place from the first day of the month following the notification of the decision to which the resolution is agreed.

2. For lack of payment of the quotas for periods of inactivity during two consecutive monthly payments.

The effects of the exclusion, in this case, shall take place from the first day of the month following the second non-entry, unless the worker is in a situation of temporary incapacity, maternity, paternity, risk during pregnancy or risk during natural lactation, in which case such effects shall take place from the first day of the month following that in which the receipt of the corresponding economic benefit ends, if the due fees have not been paid before.

The exclusion referred to in this paragraph shall not prevent workers from being included in the special system during the days in which they provide their services, in the event of new periods of activity in agricultural work, with the consequent high and low in the General Regime and the corresponding contribution for such periods.

5. If this special system has been excluded during the periods of inactivity for any of the reasons set out in the preceding paragraph, it shall be reinstated in the case where the agricultural workers meet the following requirements:

(a) Have made a minimum of thirty actual days within the continued period of three hundred and sixty-five days prior to the date of effect of the restart of the trading period for periods of inactivity.

This requirement shall not be required when the worker requests his reinstatement in the special system after he has been excluded from the special system on the occasion of the performance of another activity which would have determined his discharge in any social security scheme or to be in a situation treated as high as that which would have been a computable result for access to any of the benefits covered by the protective action referred to in Article 256. To this end, the corresponding application must be submitted within three months of the date of the effect of the reduction in the said activity or of the extinction of the situation treated as previously mentioned.

b) To be current in the income of the quotas corresponding to periods of inactivity.

The effects of reinstatement on the special system, for the purposes of the listing during periods of inactivity, will take place:

1. When the exclusion had occurred voluntarily, from the first day of the month following that of the filing of the worker's request for reinstatement.

In the event that the worker comes from a situation of discharge from another activity or from a situation assimilated to that of discharge and requests his reinstatement within the three months mentioned above, he may choose because its effects will take place either from the date of the effects of the discharge from that other activity or from the extinction of that situation assimilated or from the day of the first month of the month following the filing of the application.

2. Where the exclusion had occurred ex officio for failure to comply with the requirement relating to the completion of the minimum number of actual days required, from the first day of the month following that of the fulfilment of that requirement.

3. Where exclusion would have occurred ex officio because of the lack of entry of the contribution corresponding to the periods of inactivity, from the first day of the month following that of the filing of the application for reinstatement unless the worker chooses because the effects take place from the first day of the month of entry of the due quotas.

Article 254. Membership, ups, downs and variations of data.

The membership and the high, low and variances of data of the employed agricultural workers shall be dealt with in the terms, deadlines and conditions laid down in Articles 139 and 140 and in their implementing and development provisions.

Without prejudice to the provisions of the preceding paragraph, if temporary or discontinuous workers are recruited on the same day as they begin their provision of services, discharge applications may be submitted up to 12 hours of that day, where it has not been possible to formalise them prior to the start of the day. However, if the working day is completed before the 12-hour period, applications for discharge must be submitted before the end of the day.

Article 255. Quote.

1. The contribution of the employees included in the Special System for Agricultural Workers and the employers to whom they provide their services shall be in accordance with the provisions of the General Social Security Scheme, with the particularities set out in the following paragraphs.

2. During the periods of activity in the agricultural work the following rules apply:

(a) The employer shall be the subject responsible for the fulfilment of the obligation to quote under Article 142, and shall also communicate the actual days carried out by its employees within the time limit which is determined.

(b) The contribution may be made, at the employer's option, on a daily basis, on the basis of actual days, or on a monthly basis. If this option is not expressly exercised, the monthly basis for listing shall apply.

The monthly basis for contributions shall be compulsory for agricultural workers on an indefinite contract, not including those who provide services on a fixed basis, in respect of which they shall be optional.

(c) The basis for common and professional contingencies shall be determined in accordance with the provisions of Article 147.

When the quotation is made on a daily basis, the above mentioned in the preceding paragraph shall be understood as referring to each actual day carried out, without it being less than the minimum daily basis of contribution to be established in each financial year by the General Budget Law of the State.

(d) The applicable contribution rates, in relation to common contingencies, shall be those set out in the General Budget Law of the State for each financial year, and in respect of professional contingencies, those established for each economic activity, occupation, or situation, in the rate of legally established premiums.

e) The unemployment contribution, the Guarantee Fund and vocational training shall be carried out on the basis of contributions from professional contingencies.

The applicable quotation rates for the quotation for these concepts will be as follows:

1. For unemployment contingency, those fixed in each financial year by the corresponding State General Budget Law.

2. No. For the contribution to the Salarial Guarantee Fund, 0.10 percent, which is the sole responsibility of the employer.

3. For the contribution of professional training, 0.18 percent, being 0.15 percent by the employer and 0.03 percent by the worker.

3. During the periods of inactivity in agricultural work the following rules apply:

(a) The worker himself shall be the subject responsible for the fulfilment of the obligation to list and the income of the corresponding quotas.

(b) The contribution shall be monthly and shall be calculated by means of the formula to be determined in the General Budget Law of the State for each financial year.

(c) The applicable contribution basis shall be the minimum basis in force at any time, for common contingencies, for group 7 of the scale of the General Regime's contribution groups.

d) The applicable rate shall be 11.50%.

4. During situations of temporary incapacity, risk during pregnancy and risk during natural lactation, as well as maternity and paternity caused during periods of activity, the following rules apply:

(a) The employer shall only enter the contributions in his capacity.

The contributions by the worker will be paid by the entity that makes the direct payment of the benefits corresponding to the situations indicated.

(b) For agricultural workers with an indefinite contract, the contribution during these situations shall be made in accordance with the general rules of the General Regime.

(c) In respect of agricultural workers on a temporary and fixed contract, it shall apply as set out in point (b) as to the days in which they are engaged in which they have not been able to provide their services because they are in one of the situations listed above.

With regard to the days in which the provision of services is not provided, these workers shall be obliged to enter the contribution for the periods of inactivity, except in the case of the assumption of maternity and paternity allowances, which shall be taken into account for periods of effective contribution for the purposes of the corresponding retirement benefits, permanent incapacity and death and survival.

5. In this special system, the increase in the business contribution to the quota for common contingencies shall not result from the increase in the number of temporary work contracts whose effective duration is less than seven days is provided for in Article 151.

Article 256. Protective action.

1. Workers included in the Special System for Agricultural Workers shall be entitled to the benefits of social security under the terms and conditions laid down in the General Social Security Scheme, with the specific features set out in the following paragraphs.

2. For the purpose of recognition of the corresponding financial benefits, workers must be informed of the payment of the contributions for the periods of inactivity, of which they are responsible.

3. During the periods of inactivity, the protective action of the special system shall comprise the economic benefits of maternity, paternity, permanent incapacity and death and survival resulting from common contingencies, as well as retirement.

4. For access to the early retirement arrangements provided for in Articles 207 and 208 and for the purposes of crediting the requirement of the minimum effective contribution period laid down for them in that Article, it shall be necessary, in the last 10 years quoted, to correspond to at least six periods of effective activity in this special system. For these purposes, periods of receipt of contributory level unemployment benefits shall also be computed in this special system.

5. During the situation of temporary incapacity resulting from a common illness and in accordance with the rules laid down in law, the amount of the subsidy shall not exceed the average monthly basis of the contribution base corresponding to the days actually worked during the last 12 months preceding the medical discharge.

6. The economic benefit due to temporary incapacity caused by the workers included in the special system shall be paid directly by the institution to which it is managed, not by the delegated payment thereof, with the exception of the cases in which the employees are receiving the contributory unemployment benefit and are subject to temporary incapacity, as referred to in Article 283.2.

7. For the calculation of the statutory basis for pensions for permanent incapacity arising from common contingencies and pensions caused by agricultural workers on account of the periods listed in this special system, only the periods actually quoted shall be taken into account, not resulting from the application of Articles 197.4 and 209.1.b).

8. With regard to unemployment protection, the provisions of Title III shall apply with the particularities provided for in Section 1 of Chapter V of that Title.

CHAPTER XIX

Management

Article 257. Management and collaboration in management.

The management of the General System of Social Security, as well as the collaboration in the management by mutual partners with social security and enterprises, will be governed by the provisions of Chapters V and VI of Title I.

Article 258. Concerts for the provision of administrative and health services.

For the best performance of their functions, the agencies of the Social Security Administration, in accordance with their respective competences, may arrange with public or private entities the mere provision of administrative, health or professional recovery services.

Concerts that are established will be approved by the competent ministerial departments and the economic compensation that will be stipulated in them will not be able to consist in the delivery of a percentage of the quotas of this General Regime nor to involve, in any way, substitution in the management function entrusted to those agencies.

CHAPTER XX

Financial Regime

Article 259. Financial system.

The financial system of the General System of Social Security shall be that provided for in Article 110, with the particularities that, in the case of accidents at work and occupational diseases, are set out in the following article.

Article 260. Specific rules on accidents at work and occupational diseases.

1. Mutual partners with Social Security and, where appropriate, the responsible companies shall constitute, up to the limit of their respective liability, the present value of the capital cost of pensions which, in accordance with this law, are caused by permanent incapacity or death due to accidents at work or occupational disease. The Ministry of Employment and Social Security shall approve the death tables and the applicable interest rate for the determination of the values referred to.

2. With regard to the protection of accidents at work and occupational diseases referred to in this Article, the Ministry of Employment and Social Security may establish the obligation of mutual partners with the Social Security to ensure in the General Treasury of Social Security the percentage of the risks assumed to be determined, without, in any case, being less than 10% or more than 30%. For such purposes, only the periodic benefits arising from the risks of permanent incapacity and death and survival which they assume in respect of their protected workers shall be included in the compulsory reinsurance protection, corresponding to the common service, as compensation, the percentage of the shares paid by the undertakings associated with such contingencies to be determined by the Ministry of Employment and Social Security. Such reinsurance shall not extend to benefits which are anticipated by mutual partners with social security, without prejudice to their rights both to repeat in front of the employer responsible for such benefits and, in the event of a declaration of insolvency of the employer, to be fully reintegrated by the social security entities into the guarantee functions.

In relation to excess losses, which are not re-established in accordance with the preceding paragraph, mutual funds shall constitute the appropriate deposits or shall, in accordance with the conditions to be laid down, provide for supplementary reinsurance of the former.

The Ministry of Employment and Social Security may provide for the replacement of the obligations laid down in this paragraph by the application of another system of compensation for the performance of the management of occupational accidents and occupational diseases.

3. Mutual partners with Social Security or, where appropriate, the undertakings responsible for the benefits shall be required to enter into the General Treasury of Social Security the capital in the amount necessary to constitute a temporary income for 25 years, of 30% of the salary of the workers who die as a medical or immediate consequence of an accident at work or occupational disease without leaving any family entitled to a pension.

CHAPTER XXI

Application of general system rules

Article 261. Right of supply.

The provisions of Title I, as well as the provisions for its implementation and development, shall not be expressly provided for in this Title.

TITLE III

Unemployment protection

CHAPTER I

General rules

Article 262. Purpose of the protection.

1. The purpose of this Title is to regulate the protection of the unemployment contingency in which those who, being able and willing to work, may lose their employment or who have been suspended or reduced their ordinary working day, in accordance with Article 267, are suspended.

2. Unemployment shall be total when the worker ceases, on a temporary or permanent basis, in the activity which he or she was developing and is subsequently deprived of his/her salary.

For these purposes, total unemployment shall mean the total cessation of the worker in the activity for days complete, continuous or alternate, during, at least, an ordinary working day, by virtue of temporary suspension of contract or temporary reduction of working hours, decided by the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or of a judicial decision adopted within a court of insolvency.

3. Unemployment shall be partial where the worker is temporarily reduced to his daily working day, between a minimum of 10 and a maximum of 70%, provided that the salary is the subject of a similar reduction.

For these purposes, the term reduction of the ordinary daily working day shall mean a reduction in the working day of the working day, which is decided by the employer under the provisions of Article 47 of the recast of the Law on the Staff Regulations of Workers or of a judicial decision taken within a court of insolvency, without the reduction of definitive days being understood or extended to the entire period remaining from the validity of the contract of employment.

Article 263. Levels of protection.

1. Unemployment protection is structured at a contributory level and at a level of care, both of a public and compulsory nature.

2. The purpose of the contributory level is to provide substitute benefits for salary income which is lost as a result of the loss of a previous job or the suspension of the contract or the reduction of the day.

3. The level of care, which is complementary to the previous level, guarantees the protection of unemployed workers who are in one of the cases covered by Article 274.

Article 264. Protected persons.

1. They shall be covered by unemployment protection, provided that they are listed for this contingency:

(a) The employed persons covered by the General Social Security Scheme.

(b) The employed persons included in the special schemes of social security who protect such a contingency, with the peculiarities which are established in regulation.

(c) Migrant workers returning to Spain and those released from prison under the conditions laid down in this Title.

(d) Interim officials, any staff, as well as staff employed at their time under administrative law at the service of public administrations.

e) The members of the local corporations and the members of the General Boards of the Foral Historical Territories, Cabildos Island Canarios and Balearic Island Councils and the representative posts of the trade union organizations constituted under the Organic Law 11/1985, of 2 August, of Freedom of Association, which exercise union functions of management, provided that all of them carry out the indicated positions with exclusive or partial dedication and receive therefore a remuneration, under the conditions foreseen in this title for the workers Foreign account.

(f) High positions of public administrations with exclusive dedication to be paid for and not public servants, under the conditions laid down in this Title for employed persons, unless they have the right to receive remuneration, compensation or any other kind of compensatory benefit as a result of their cessation.

2. The persons referred to in points (e) and (f) of the previous paragraph are obliged to list for the unemployment contingency, as well as the local corporations and the General Boards of the Foral Historical Territories, Cabildos Island Canarios and Balearic Island Councils, the public administrations and the trade union organizations in which those persons exercise their positions, to whom the obligations and rights established for the workers and the employers respectively will apply.

In the cases referred to in this paragraph, the rate of unemployment contribution shall be that established at any time in general for the employment of fixed-term or part-time employment.

3. The government will be able to extend the coverage of the unemployment contingency to other groups.

Article 265. Protective action.

1. The unemployment protection shall comprise the following

:

a) At the contributory level:

1. Total or partial unemployment.

2. No. Of the contribution of the company corresponding to the social security contributions during the receipt of unemployment benefits, except in the cases provided for in Article 273.2.

b) At the care level:

1. Unemployment Allowance.

2. No. Abono, if any, of the Social Security contribution corresponding to the retirement contingency during the receipt of the unemployment benefit, in the cases provided for in Article 280.

3. the right to health care benefits and, where appropriate, to family benefits, under the same conditions as workers covered by any social security scheme.

2. The protective action will also include specific training, training, guidance, retraining and employment measures for unemployed workers and those other than those aimed at promoting stable employment. This is without prejudice, where appropriate, to the management powers of the active employment policies to be developed by the General Administration of the State or by the corresponding Autonomous Administration, in accordance with the implementing rules.

3. Workers coming from the Member States of the European Economic Area, or from countries with which there is an unemployment protection agreement, shall obtain unemployment benefits in the form laid down in the rules of the European Union or in the relevant conventions.

CHAPTER II

Contributory level

Article 266. Requirements for the birth of the right to benefits.

To be entitled to unemployment benefits, the persons covered by Article 264 shall meet the following requirements:

(a) Be affiliated to the Social Security and in a situation of high or assimilated to the high in the cases that are legally or regulentarily determined.

(b) Having covered the minimum contribution period referred to in Article 269.1, within six years prior to the legal status of unemployment or at the time when the obligation to list was terminated.

For the assumption that at the time of the legal unemployment situation one or more part-time contracts will be maintained exclusively, for the sole purposes of fulfilling the requirement of access to the benefit, the periods of contribution in the works in which the employment has been lost or the contract has been suspended or reduced the ordinary working day.

(c) To find themselves in a legal situation of unemployment, credit availability to actively seek employment and to accept appropriate placement through the subscription of the activity commitment referred to in Article 300.

(d) Failure to comply with the ordinary age required in each case in order to claim the right to a contributory retirement pension, unless the worker has not been credited with the period of contribution required for this or is a matter of suspension of contract or reduction of working time.

e) Being registered as a job seeker in the competent public employment service.

Article 267. Legal status of unemployment.

1. Workers who are included in one of the following cases shall be in a legal position of unemployment:

a) When their employment relationship is extinguished:

1. In virtue of collective dismissal, adopted by decision of the employer under the provisions of Article 51 of the recast of the Law of the Workers ' Statute, or of a judicial decision taken within a court of insolvency.

2. º By death, retirement or incapacity of the individual employer, when determining the termination of the contract of employment.

3. º By dismissal.

In the case provided for in Article 111.1b) of the Law on Social Jurisdiction, during the processing of the appeal against the judgment declaring the improvenance of the dismissal, the worker shall be deemed to be in a legal situation of involuntary unemployment, with the right to receive unemployment benefits, provided that the conditions required in this Title are met, for the duration that corresponds to him in accordance with the provisions of Articles 269 or 277.2 of this Law, according to the periods of occupation accredited.

4. No contract for objective reasons.

5. º By voluntary resolution on the part of the worker, in the cases provided for in Articles 40, 41.3, 49.1.m) and 50 of the recast of the Law of the Workers ' Statute.

6. º For the expiration of the agreed time or performance of the work or service subject to the contract, provided that such causes have not acted upon the complaint of the worker.

In the case provided for in Article 147 of the Law on Social Jurisdiction and without prejudice to the provisions of Article 147, workers shall be deemed to be in the legal situation of unemployment as set out in the preceding paragraph by the end of the last temporary contract, and the managing body shall grant them unemployment benefits if they meet the rest of the required requirements.

7. ° By resolution of the employment relationship during the probationary period at the request of the employer, provided that the extinction of the previous employment relationship was due to one of the assumptions referred to in this paragraph or has elapsed a period of three months from that extinction.

b) When the contract is suspended:

1. No by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or by virtue of a judicial decision taken within a court of insolvency, in both cases in the terms of Article 262.2 of this Law.

2. º By decision of the female victims of gender-based violence under the provisions of article 45.1.n) of the recast text of the Law of the Workers ' Statute.

(c) Where the ordinary daily working day is temporarily reduced, by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or by virtue of a judicial decision taken within a court of insolvency, in both cases in the terms of Article 262.3 of this Law.

d) During periods of productive inactivity of discontinuous fixed workers, including those who perform fixed and periodic works that are repeated on certain dates.

The references to the discontinuous fixed title III of this law and its development regulations also include workers who carry out fixed and periodic works that are repeated on certain dates.

e) When workers return to Spain for extinguishing the employment relationship in the foreign country, provided they do not obtain unemployment benefit in that country and credit sufficient contributions before leaving Spain.

(f) Where, in the cases provided for in paragraphs (e) and (f) of Article 264.1, there is an involuntary and final termination in the relevant posts or where, while maintaining the position, the exclusive or partial dedication is lost on an involuntary and definitive basis.

2. Workers who are in one of the following cases shall not be considered to be in a legal state of unemployment:

(a) When they voluntarily cease at work, except as provided for in paragraph 1.a) 5.

(b) When, even if you are in one of the situations referred to in paragraph 1, they do not credit their availability to actively seek employment and to accept adequate placement, through the commitment of activity.

(c) Where, if the dismissal by a firm judgment and communicated by the employer to the date of reinstatement to the work is inadmissible or void, no such right is exercised on the part of the worker or the actions provided for in Article 279 of Law 36/2011 of 10 October on social jurisdiction shall not be used, where appropriate.

(d) When they have not applied for reentry to the job in the cases and deadlines laid down in the legislation in force.

3. The accreditation of the legal status of unemployment in the cases referred to below shall be carried out as follows:

(a) The legal unemployment situations referred to in paragraphs 1 (a) 1, 1 (b) 1 and 1 (c) of this Article, which occur under the provisions of Articles 51 and 47 of the recast of the Law on the Staff Regulations, shall be established by one of the following forms:

1. The employer's written communication to the worker in the terms set out in Articles 51 or 47 of the recast of the Law on the Workers ' Statute. The cause and date of effect of the legal status of unemployment must appear on the company certificate as a valid document for accreditation. The date of effect of the legal status of unemployment indicated in the company certificate shall be in any case coincident with, or after the date on which the employer is notified to the employment authority of the business decision taken on the collective dismissal, or the suspension of contracts, or the reduction of working time. The deadline laid down in Article 51.4 of the recast text of the Law on the Workers ' Statute for collective redundancies will be respected.

2. Act of administrative or judicial conciliation or final judicial decision.

In the two previous cases, the accreditation of the legal status of unemployment must be supplemented by the communication of the employment authority to the managing body of unemployment benefits, of the decision of the employer adopted under the provisions of Articles 51 or 47 of the recast of the Law of the Workers ' Statute, in which the date on which the employer has communicated his decision to the employment authority, the cause of the legal situation of unemployment, the workers affected, if the unemployment is total or partial, and in the first case if it is temporary or permanent. If it is temporary, the time limit for the suspension or reduction of working time must be specified, and if it is partial, the number of hours of reduction and the percentage that this reduction represents in relation to the ordinary daily working day shall be indicated.

(b) The legal status of unemployment provided for in paragraphs 1.a) .5 and 1.b) .2. of this article where they relate, respectively, to the assumptions of Articles 49.1.m and 45.1.n) of the recast text of the Law of the Workers ' Statute, shall be established by written communication from the employer on the termination or temporary suspension of the employment relationship, together with the protection order in favour of the victim or, failing that, together with the report of the Prosecutor's Office indicating the existence of indications of being a victim of gender-based violence.

(c) The legal status of unemployment provided for in paragraph (1) (f) of this Article shall be accredited by certification of the competent body of the local corporation, General Board of the Historical Territory, Island Council, Island Council or Public Administration or union, together with a declaration by the holder of the charge that he is not in a situation of forced leave, nor in any other that allows him to return to a job.

Article 268. Application, birth and preservation of the right to benefits.

1. Persons who satisfy the conditions laid down in Article 266 shall apply to the competent management body for the recognition of the right to benefits arising from the occurrence of the legal status of unemployment, provided that it is requested within the following 15 days. The application will require registration as a jobseeker. The commitment of activity referred to in Article 300 shall also be entered on the date of application.

The registration as a jobseeker must be maintained throughout the period of duration of the benefit as a necessary condition for the preservation of its perception, the payment being suspended, in case of breach of that requirement, in accordance with the provisions of Article 271.

2. Those who certify that they comply with the requirements laid down in Article 266, but submit the application after the period of 15 days referred to in paragraph 1, shall be entitled to the recognition of the benefit from the date of the application, losing as many days of benefit as they measure between the date on which the right to have been applied for in time and form and the date on which the application was actually made took place.

3. In the event that the period corresponding to the annual paid leave has not been enjoyed before the end of the employment relationship, or before the end of the season or campaign activity of the discontinuous fixed workers, the legal status of unemployment and the birth of the right to benefits shall take place after that period, provided that it is requested within 15 days of the end of the period.

This period must be stated in the company certificate for these purposes.

4. In the event of termination or termination of the employment relationship, the decision of the employer to terminate the relationship shall be understood, by itself and without any need for challenge, as a cause of legal unemployment. The exercise of the action against dismissal or termination shall not prevent the right to benefit from being born.

5. In the case of a decision on termination or termination of the contract of employment:

(a) Where the dismissal is considered inappropriate and the compensation is chosen, the worker shall continue to receive unemployment benefits or, if he is not receiving them, start to receive them with effect from the date of the effective cessation of work, provided that the conditions set out in paragraph 1 are met, taking as the initial date for such compliance that of the conciliation or providence of option for the compensation or, where appropriate, that of the judicial decision.

(b) Where the worker's readmission takes place, by means of conciliation or firm judgment, or even if that does not occur in the case referred to in Article 284 of the Law on Social Jurisdiction, the amounts received by the latter in respect of unemployment benefits shall be deemed to be inappropriate for reasons not attributable to the worker.

In such a case, the managing body will cease to pay unemployment benefits and will claim to the General Social Security Treasury the contributions made during the receipt of the benefits. The employer must enter the amounts received by the worker to the managing body, deducting them from the wages they have left to receive, with the limit of the sum of such wages.

For the purposes of the foregoing paragraphs, the provisions of Article 295.1 shall apply, in respect of the reimbursement of benefits from which the employer is directly responsible, and of the claim to the worker if the amount of the benefit has exceeded that of the salary.

(c) In the cases referred to in Articles 281.2 and 286.1 of the Law on Social Jurisdiction, if the worker is not receiving benefits, he shall begin to receive benefits from the time of the termination of the employment relationship.

In both cases, it will be in accordance with point (a) of this paragraph regarding the benefits received until the termination of the employment relationship.

6. In the cases referred to in Article 56 of the recast of the Law of the Workers ' Statute, the employer shall call for the discharge and the discharge of the worker and to pay a contribution to the Social Security during the period corresponding to the processing salaries which shall be considered to be of employment listed for all purposes.

In the cases referred to in paragraph (b) of the previous paragraph, the employer shall be required to discharge in the case of Social Security with effect from the date of dismissal or initial termination, and shall be listed for that period, which shall be deemed to be an occupation for all purposes.

Article 269. Duration of the unemployment benefit.

1. The duration of the unemployment benefit shall be on the basis of the periods of occupation listed in the six years preceding the legal unemployment situation or at the time the obligation to list is terminated, according to the following scale:

	Period (in days)	Delivery Period (in days)
360 to 539	120
540 to 719	180
720 to 899	240
From 900 to 1,079	300
From 1,080 to 1.259	360
1,260 to 1,439	420
1,440 to 1,619	480
1,620 to 1,799	540
1,800 to 1,979	600
1,980 to 2,159	660
2.160	720

The government may amend this scale before it informs the General Council of the State Employment Service, depending on the unemployment rate and the possibilities of the financing scheme.

2. For the purposes of determining the period of occupation referred to in the preceding paragraph, account shall be taken of all contributions which have not been taken into account for the recognition of an earlier right, both contributory and welfare. However, it shall not be considered as a former right which is recognised under the suspension of the employment relationship provided for in Article 45.1.n) of the recast text of the Law on the Staff Regulations.

In the event that part-time jobs have been performed during the periods referred to in the previous paragraph, to determine the periods of contribution, it will be determined in the regulatory framework for development.

The contributions corresponding to the time of payment of the benefit carried out by the managing body or, where appropriate, the undertaking, except where the benefit is received by virtue of the suspension of the employment relationship provided for in Article 45.1.n) of the recast of the Law on the Workers ' Statute, as provided for in Article 165.5 of this Law, shall not be taken into account.

3. Where the right to benefit is extinguished by the holder of a job of a duration equal to or greater than 12 months, the holder may, in the event of a new benefit, be entitled to reopen the initial right for the period in which he was paid and the bases and rates corresponding to him, or to receive the benefit generated by the new contributions made. Where the worker opts for the previous benefit, the contributions which he or she has generated for the benefit for which he has not chosen may not be taken into account for the recognition of a later, contributory or aid-level right.

4. The period corresponding to the holiday, referred to in Article 268.3, shall be counted as a contribution period for the purposes referred to in paragraph 1 of this Article and Article 277.2, and during that period the worker shall be deemed to be in a situation similar to that of discharge, in accordance with the provisions of Article 166.1.

5. In the case of partial unemployment referred to in Article 262.3, the provision of benefits generated shall be produced for hours and not for days. To this end, the percentage consumed shall be equivalent to the reduction of working hours decided by the employer, in accordance with the provisions of Article 47 of the recast of the Law on the Staff Regulations of Workers or of a judicial decision taken within a court of insolvency.

Article 270. Amount of unemployment benefit.

1. The basis for the unemployment benefit shall be the average of the base for which the contingency has been paid during the last one hundred and eighty days of the period referred to in paragraph 1 of the previous Article.

In the calculation of the unemployment benefit regulatory basis, the remuneration for overtime shall be excluded, irrespective of the inclusion in the contribution basis of that contingency as set out in Article 19. For the purposes of this calculation, such remuneration shall not be included in the company certificate.

In the event that part-time work has been carried out, to determine the periods of calculation of the statutory basis for unemployment benefits will be determined in the regulatory framework for development.

2. The amount of the benefit will be determined by applying the following percentages to the regulatory base: 70% for the first hundred and eighty days and 50% from the day one hundred and eighty-one.

3. The maximum amount of unemployment benefit shall be 175 per cent of the public indicator of multiple-effect income, except where the worker has one or more children in his or her capacity, in which case the amount shall be 200 per cent or 225 per cent of that indicator respectively.

The minimum amount of unemployment benefit will be 107 per cent or 80 per cent of the public indicator in multiple-effect rents, depending on whether or not the worker has, respectively, children in charge.

In the case of unemployment by loss of part-time or full-time employment, the maximum and minimum amounts of the benefit, as referred to in the preceding paragraphs, shall be determined taking into account the public indicator of multiple-effect income calculated on the basis of the average of the hours worked during the period of the last 180 days, as referred to in paragraph 1, weighted on average in relation to the days in each part-time or full-time employment during that period.

For the purposes of this paragraph, account shall be taken of the public indicator of monthly multiple effects income in force at the time of the right to be born, increased by one-sixth.

4. Where the worker has two part-time contracts and loses one of them, the basis for the unemployment benefit shall be the average of the bases for which such a contingency has been paid in both work during the 80-day period of the period referred to in Article 269.1, and the maximum and minimum amounts referred to in the preceding paragraph shall be determined taking into account the public indicator of multiple-effect income according to the hours worked in both work.

5. The partial unemployment benefit shall be determined, in accordance with the rules laid down in the preceding paragraphs, in proportion to the reduction of the working day.

6. In the case of reduction of working hours provided for in Article 37 (5), (6) and (8) of the recast of the Law on the Staff Regulations, for the purposes of calculating the regulatory base, the basis of contributions shall be calculated as an increase of up to 100% of the amount which would have been incurred if the work had been maintained, without reduction, in full or part-time.

If the legal situation of unemployment occurs when the worker is in the situation of reduction of the hours mentioned, the maximum and minimum amounts referred to in the preceding paragraphs shall be determined taking into account the public indicator of multiple effects income according to the hours worked before the reduction of the day.

Article 271. Suspension of duty.

1. The right to the perception of unemployment benefit shall be suspended by the managing body in the following cases:

(a) During the period corresponding to the imposition of a penalty for minor and serious infractions in the terms set out in the recast of the Law on Infractions and Sanctions in the Social Order.

If the period referred to in the preceding paragraph is completed, the beneficiary of benefits shall not be registered as a jobseeker, the resumption of the benefit shall require his prior appearance before the managing body by crediting that registration.

(b) During the maternity or paternity situation, as provided for in Article 284.

c) While the rightholder is serving time that implies deprivation of liberty. The right shall not be suspended if the holder has family responsibilities and does not have any family income whose value exceeds the minimum inter-professional salary.

d) While the rightholder performs an employment for an employed person of less than 12 months, or while the rightholder carries out a work for his own account of a duration of less than sixty months in the case of self-employed persons who cause high in the Special Regime of Social Security of the Workers for Account or Autonomy or in the Special Regime of the Social Security of the Workers of the Sea.

e) In the cases referred to in Article 297 of the Law on Social Jurisdiction, while the worker continues to provide services or does not lend them at the discretion of the employer in the terms covered by that Article during the processing of the appeal. Once the final decision has been taken, it shall proceed in accordance with Article 268.5.

(f) In the case of transfer of residence abroad in which the beneficiary declares that it is for the purpose of searching or carrying out work, professional improvement or international cooperation, for a continuous period of less than 12 months, provided that the departure abroad is previously communicated and authorized by the managing body, without prejudice to the application of the provisions on the export of the benefits in the rules of the European Union.

g) In the case of a stay abroad for a period, whether continued or not, up to ninety calendar days maximum during each calendar year, provided that the foreign exit is previously communicated and authorized by the managing body.

You shall have no consideration of residence or residence of residence for a period of not more than 15 calendar days per year for a period not exceeding 15 calendar days, without prejudice to the fulfilment of the obligations laid down in Article 299.

2. The suspension of the right to benefit shall result in the interruption of the payment of the benefit and shall not affect the period of its receipt, except in the case provided for in paragraph 1.a), in which the period of receipt of the benefit shall be reduced for a period equal to that of the suspension produced.

3. Failure by the beneficiaries of the unemployment benefits to submit, within the time limits laid down, the documents required of them, provided that they are likely to affect the preservation of the right to benefits, may result in the adoption of the necessary preventive measures by the managing body, by suspension of the payment of the said benefits, until such beneficiaries appear before the latter by stating that they comply with the legal requirements laid down for the maintenance of the right, which shall be resumed from of the date of the appearance.

In addition, the managing body shall suspend the payment of benefits during periods in which the beneficiaries are not registered as jobseekers in the public employment service and shall resume from the date of the new registration, upon appearance before the managing body by crediting such registration, unless the suspension of the benefit or its extinction is maintained by any of the causes provided for in this or other standard.

4. Unemployment benefit or allowance shall be resumed:

(a) On its own initiative by the managing body, in the cases referred to in paragraph 1 (a), provided that the period of entitlement is not exhausted and the worker is registered as a job seeker.

(b) Upon application by the person concerned, in the cases referred to in paragraphs (b), (c), (d), (e), (f) and (g) of paragraph 1, provided that the cause of suspension has been completed, which, where appropriate, constitutes a legal status of unemployment or registration as a claimant of employment in the case of the self-employed, or that, where appropriate, the requirement of a lack of income or the existence of family responsibilities is maintained. In the case of paragraph 1 (d), in the case of self-employed persons who are causing high unemployment in the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed or in the Special Scheme of the Social Security of the Workers of the Sea, the unemployment benefit may be resumed when the self-employment is of less than 60 months.

Self-employed persons applying for the resumption of unemployment benefit or allowance after 24 months from the beginning of the suspension must prove that the cessation of the self-employed activity has its origin in the concurrency of economic, technical, productive or organizational reasons, the main determining force of the cessation, loss of administrative leave, gender-based violence, divorce or marriage separation, involuntary cessation of the position of a counselor or administrator of a company or the provision of services to the same and extinction of the contract concluded between the economically dependent self-employed worker and his client, all in the terms provided for in regulation.

If, after the cessation of self-employment, the worker has the right to protection by cessation of activity, he/she may choose to receive or reopen the right to the suspended unemployment protection. Where the worker opts for the previous benefit, the contributions which he or she has generated for the benefit for which he has not chosen may not be taken into account for the recognition of a subsequent right.

The right to resume will be born from the end of the cause of suspension as long as it is requested within the next fifteen days, and the application will require registration as a job seeker if the application has not been previously made. In addition, the commitment of activity referred to in Article 300 shall be deemed to be reactivated on the date of the application, except in cases where the managing body requires the subscription of a new undertaking.

If the application is submitted after the deadline, the effects provided for in Articles 268.2 and 276.1 shall be produced.

In the event that the period corresponding to the annual paid leave has not been enjoyed, it shall apply as set out in Article 268.3.

Article 272. Extinction of the right.

1. The right to the receipt of unemployment benefit shall be extinguished in the following cases:

a) Exhaustion of the duration of the benefit.

b) Imposition of sanction in the terms provided for in the recast text of the Law on Violations and Sanctions in the Social Order.

(c) Realization of an employment for an employed person of a duration equal to or greater than 12 months, without prejudice to the provisions of Article 269.3 or the performance of a self-employed job, for a period equal to or more than sixty months in the case of self-employed persons causing initial discharge in the Special Regime of Social Security of Workers for Account or Autonomy or in the Special Regime of the Social Security of the Workers of the Sea.

(d) Compliance, by the rightholder, of the ordinary retirement age, with the provisos set out in Article 266.d).

e) To become a retirement pensioner, or permanent disability in the degree of total permanent incapacity, absolute permanent incapacity or great invalidity. However, in such cases, the beneficiary may opt for the most favourable benefit.

(f) Transfer of residence or stay abroad, except in cases where the suspension is caused by suspension as referred to in points (f) and (g) of Article 271.1.

g) Voluntary waiver of the right.

2. The work of social partnership which the managing body may require from the recipients of unemployment benefits shall not imply the existence of an employment relationship between the unemployed person and the institution in which the work is carried out, with the worker maintaining the right to receive the unemployment benefit or allowance corresponding to him.

The managing body shall promote the holding of concerts with public administrations and non-profit entities in which they identify, under the conditions that they regulate, such social collaboration works which, in any case, must meet the following requirements:

a) To be of social utility and to be in the benefit of the community.

b) Having a temporary character.

c) Match the physical and training skills of the unemployed worker.

d) Do not assume change of habitual residence of the worker.

Article 273. Contribution during the unemployment situation.

1. During the period of receipt of the unemployment benefit, the managing body shall enter the social security contributions, taking the business contribution and discounting the amount of the benefit, including the assumptions referred to in Article 270.3, the contribution corresponding to the worker.

2. In the case of reduction of the day or suspension of the contract, the company shall enter the corresponding contribution, and the managing body shall only enter the employee's contribution, after the discount referred to in the previous paragraph has been made.

3. Where the employment relationship has been extinguished, the contribution to social security shall not include the corresponding unemployment, occupational accidents and occupational diseases, the Wage Guarantee Fund and vocational training.

CHAPTER III

Care level

Article 274. Beneficiaries of the unemployment benefit.

1. Unemployed persons who are registered as jobseekers for a period of one month shall be eligible for the allowance, without having refused adequate employment or refusing to participate, unless justified, in the form of promotion, training or retraining, without income in the terms laid down in the following Article and in any of the following situations:

a) You have exhausted unemployment benefit and have family responsibilities.

b) Have exhausted unemployment benefit, lack family responsibilities, and be older than forty-five years of age on the date of exhaustion.

(c) Being a Spanish migrant worker who has returned from countries not belonging to the European Economic Area, or with whom there is no agreement on unemployment protection, has established that he has worked at least twelve months in the last six years in those countries since his last departure from Spain, and is not entitled to unemployment benefit.

d) Haber has been declared fully capable or incapacitated in the degree of partial permanent incapacity, as a result of a review file for improvement of a situation of incapacity in the degrees of total permanent incapacity, absolute permanent incapacity or great invalidity.

2. In addition, the benefit of the allowance shall be those released from prison which meet the conditions laid down in the first subparagraph of the previous paragraph and are not entitled to unemployment benefit, provided that the deprivation of liberty has been longer than six months.

The minors who have been released from an detention facility in which they have been admitted as a result of the commission of acts established as a crime shall be understood to be included in that situation, provided that, in addition to having remained private for the time indicated above, at the time of the release they are over sixteen years of age.

It will also be understood that persons who have concluded a treatment for the dishabituation of their drug dependence will also be understood, provided that the same period lasted longer than six months and they have received their custodial sentence in application of the provisions of Article 87 of the Penal Code.

Those released from prison who would have been convicted by the commission of the offences referred to in paragraphs (a), (b), (c) or (d) of Article 36.2 of the Criminal Code may only obtain the unemployment benefit provided for in this paragraph and the following when they credit, through the appropriate certification of the prison administration, the following extremes:

(a) In the case of those released from prison sentenced for the offences referred to in Article 36.2 (a) or (b) of the Criminal Code, who have complied with the requirements of Article 72.6 of the Organic Law 1/1979 of 26 September, General Penitentiary.

(b) In the case of those released from prison sentenced for the offences referred to in points (c) or (d) of Article 36.2 of the Criminal Code, who have satisfied the civil liability arising from the offence, in view of such effects the conduct effectively observed in order to repair the damage and compensate for the material and moral damages, and which have made an express request for the forgiveness of the victims of their crime.

3. Unemployed persons who meet the requirements referred to in the first subparagraph of paragraph 1 except for the period of waiting, are in a legal position of unemployment and are not entitled to the contributory benefit, because they have not covered the minimum period of contribution, may obtain the allowance provided that:

a) Hayan listed at least three months and have family responsibilities.

b) Hayan listed at least six months, even though they lack family responsibilities.

4. Workers aged over 50 and over five years, even if they do not have family responsibilities, may be eligible for assistance, provided that they are in one of the cases referred to in the preceding paragraphs, have been unemployed for at least six years throughout their working life and prove that, at the time of the application, they meet all the requirements, except age, for access to any type of contributory pension pension in the social security system.

In order to obtain the allowance, the worker must be entitled to the age of fifty-five years on the date of the exhaustion of the unemployment benefit or unemployment benefit; or to be satisfied that age at the time of meeting the requirements for access to a subsidy of the cases referred to in the preceding paragraphs or to comply with it during his/her perception.

Article 275. Registration, lack of income and family responsibilities.

1. In all the forms of allowance provided for in the previous Article, the requirement to be registered and to maintain the registration as a claimant of employment on the same terms as provided for in Articles 266 shall be required. (e) and 268.1.

2. The requirement for a lack of income required in the previous Article shall be deemed to be fulfilled where the applicant or beneficiary has no income of any higher nature, in monthly calculation, at 75% of the minimum inter-branch salary, excluding the proportional share of two extraordinary pages.

In the case of workers ' allowance for workers over fifty-five years provided for in Article 274.4, even if the applicant does not have income in the terms laid down in this Article, if he/she has a spouse and/or children under the age of twenty-six, or less or less well-qualified, only the requirement of a lack of income shall be deemed to be fulfilled when the sum of the income of all the members of the family unit thus constituted, including the applicant, divided by the number of members who make up the unit, does not exceed 75% of the minimum wage. interprofessional, excluding the proportional share of two extraordinary pages.

3. For the purposes of the foregoing Article, family responsibilities shall be taken to mean that the spouse, children under the age of twenty-six or the disabled, or less-than-six-year-old are not entitled, if the income of the whole family unit, including the applicant, divided by the number of members who make up the family, does not exceed 75% of the minimum inter-professional salary, excluding the proportional share of two extraordinary pages.

The spouse, children or minors who have received benefits shall not be considered to be in charge, with income of any kind exceeding 75% of the minimum inter-professional salary, excluding the proportional share of two extraordinary pages.

4. For the purposes of determining the requirements for a lack of income and, where appropriate, family responsibilities, any property, rights or income derived from work, capital or property, economic activities and those of a non-national nature shall be regarded as a property of any kind, except for the allocation of Social Security for dependent children, except for the amount of the contributions to the financing of the special agreement with the Social Security Administration. Income or capital gains, as well as any income that may be deducted from the economic amount of the assets, shall also be considered as income, applying to their value 100% of the legal interest rate of the current money, with the exception of the housing usually occupied by the worker and the goods whose income has been computed, all in the terms that are regulated.

Notwithstanding the foregoing paragraph, the amount corresponding to the legal indemnity that in each case proceeds from the termination of the contract of employment shall not have the consideration of income. This shall be without prejudice to the fact that the payment of the same is made at one time or on a regular basis.

Rents will be computed for their full or gross return. The performance of business, professional, agricultural, livestock or artistic activities shall be computed by the difference between the income and the costs necessary for obtaining it.

To credit the income, the managing body may require the worker to make a statement of the income and, where appropriate, the contribution of a copy of the tax returns presented.

5. The requirements for a lack of income and, where appropriate, for the existence of family responsibilities must be met at the time of the event causing and, in addition, in the case of the application for the allowance, as well as at the time of the application for their carryovers or resumes and during the collection of all the forms of the allowance provided for in the previous article.

If the requirements are not met, the worker may obtain recognition of a right to the allowance only if he is in any of the situations provided for in the previous Article and meets the conditions required, except where within one year of the date of the deceased being credited the requirements for a lack of income or, where appropriate, the existence of family responsibilities, in which the worker may obtain the allowance corresponding to the day following that of his application without reduction of his duration.

For these purposes, the date of the causative event shall be considered to be the date of the one month waiting period, or the legal status of unemployment; or the exhaustion of the half-yearly right; or the termination of the cause of suspension.

Article 276. Birth and extension of entitlement to the allowance.

1. The right to the unemployment benefit is born from the day following the day of the one month waiting period laid down in Article 274.1.

The right to obtain the allowance will not be affected by the acceptance of a job of less than twelve months during the one month waiting period, which will be suspended until the end of the month.

In the case of the subsidy provided for in Article 274.3, the right shall be born from the day following that of the legal situation of unemployment, except where it is applicable as laid down in Article 268.3.

For this purpose, it will be necessary in all cases that the subsidy is requested within 15 days of the dates mentioned above and that the commitment of activity referred to in Article 300 is signed on the date of application. If the application has been lodged after the period referred to above, the right shall take effect from the day following that of the application, with the duration of the application being reduced in so many days as between the date on which the birth of the right took place, the time and form of the application and the date on which the application was actually made.

2. For the purposes of the extension of the allowance up to the maximum duration provided for in Article 277, each time six months of receipt of the allowance have been incurred, the beneficiaries shall submit an application for an extension, accompanied by the supporting documentation for the maintenance of the access requirements. Such a request shall be made within the period between the day following the date of exhaustion of the six-month period of duty and the 15 days following the date of the expiry of the payment period of the last payable monthly payment.

The duration of the subsidy shall be extended from the day following the date of exhaustion of the half-yearly duty period if requested within the prescribed period. In another case, the right to an extension shall be effective from the day following that of its application, reducing its duration in the terms referred to in the last subparagraph of paragraph 1.

3. In order to maintain the perception of the subsidy for workers over fifty-five years provided for in Article 274.4, the beneficiaries shall submit to the managing body a statement of their income, together with the appropriate supporting documentation.

Such a declaration shall be made every time 12 months after the date of the birth of the right or from the date of its last resumption, within 15 days of the date of the date on which the period indicated.

The failure to contribute to the declaration within the prescribed period will entail the interruption of the payment of the subsidy and the contribution to the Social Security.

The contribution of the statement outside the time limit shall, where appropriate, entail the resumption of the accrual of the duty with effect from the date on which such a declaration is made.

Article 277. Duration of the allowance.

1. In the cases referred to in Article 274 (1) and (2), the duration of the unemployment benefit shall be six months, which may be extended for six-monthly periods, up to a maximum of eighteen months, except in the following cases:

(a) Unemployed persons included in Article 274.1.a) who on the date of exhaustion of the unemployment benefit are:

1. Older than forty-five years old and have exhausted a right to unemployment benefits of at least one hundred and twenty days. In this case, the subsidy shall be extended to a maximum of 24 months.

2. Older than forty-five years old and have exhausted a right to unemployment benefits of at least one hundred and eighty days. In this case, the subsidy shall be extended to a maximum of 30 months.

3. Under the age of forty-five and have exhausted a right to unemployment benefits of at least one hundred and eighty days. In this case, the subsidy shall be extended to a maximum of 24 months.

(b) Unemployed persons included in Article 274.1.b). In this case, the duration of the allowance shall be six months unextendable.

2. In the case provided for in Article 274.3, the duration of the allowance shall be as follows:

a) In case the worker has family responsibilities:

	Period	Subsidy
3 months of quotation	3 months
4 months of quotation	4 months
5 months of quotation	5 months
6 or more months of quotation	21 months

If the allowance is twenty-one months, it will be recognised for a period of six months, extendable until its maximum duration is exhausted.

(b) In the event that the worker has no family responsibilities and has at least six months ' contribution, the duration of the allowance shall be six months unextendable.

In both cases, the contributions which served for the birth of the allowance may not be taken into account for the recognition of a future right to the benefit of the contributory level.

3. In the case referred to in Article 274.4, the allowance shall be extended, at most, until the worker reaches the age of entitlement to the contributory retirement pension in any of its forms.

4. The duration of the allowance in the case of discontinuous fixed workers in the situations referred to in Article 274 (1) (a), (b) and (3) shall be equal to the number of months listed in the year preceding the application.

It shall not apply to these workers, while maintaining that condition, the unemployment allowance for over fifty-five years provided for in Article 274.4.

5. The Government, after reporting to the General Council of the State Employment Service, may change the duration of the unemployment benefit according to the unemployment rate and the possibilities of the financing scheme.

Article 278. Amount of allowance.

1. The amount of the unemployment benefit shall be equal to 80% of the public indicator of monthly multiple effects income in force at any time. In the case of unemployment by loss of part-time work, that amount shall be collected in proportion to the hours previously worked in the cases referred to in Article 274 (1) (a), (b), (3) and (4).

2. The Government, after reporting to the General Council of the State Employment Public Service, may amend the amount of the unemployment allowance on the basis of the unemployment rate and the possibilities of the financing scheme.

Article 279. Suspension and termination of entitlement to the allowance.

1. The rules on suspension and termination laid down in Articles 271 and 272 shall apply to the unemployment allowance.

2. The allowance shall also be suspended for a period of less than 12 months from income exceeding those laid down in Article 275, and for failing to meet for a period of less than 12 months the requirement for family responsibilities where it has been necessary for the recognition of the right. After such suspension, the worker may resume the receipt of the allowance provided that he is satisfied with the requirement of a lack of income and, where appropriate, that of family responsibilities, in accordance with the terms laid down in Article 275.

3. The termination of the allowance shall be the case where the attainment of income in excess of those laid down or the absence of family responsibilities is maintained for a period of 12 months or more. After such termination, the worker may obtain the recognition of a right to the allowance only if he meets again in one of the situations referred to in Article 274 and meets the conditions required.

Article 280. Contribution during the receipt of the allowance.

1. The managing body shall be listed for the retirement contingency during the receipt of the unemployment allowance for workers over fifty-five years.

The contributions made in accordance with the preceding paragraph shall have effect for the calculation of the statutory basis for the retirement pension and the percentage applicable to that pension. In no case shall such contributions have legal validity and effectiveness in order to prove the minimum contribution period required by Article 205.1.b), which, in accordance with Article 274.4, has been credited at the time of the application for the unemployment benefit for over fifty-five.

2. Where the recipient of the allowance is a discontinuous fixed worker, the managing body shall pay for the retirement contingency:

(a) For a period of 60 days from the date on which entitlement to the allowance is born, if the beneficiary is less than fifty-five years old and has accredited, for the purposes of the allowance, a period of occupation listed in one hundred and eighty or more days.

b) For the entire benefit perception after the age of fifty-five years.

3. For the purposes of determining the quotation in the cases referred to in paragraphs 1 and 2 above, the minimum price ceiling in force at any time shall be taken as the basis of quotation.

4. The Government may extend the provisions of paragraph 2 to other workers ' groups.

CHAPTER IV

Benefits Regime

Article 281. Automaticity of the right to benefits.

The competent management entity shall pay unemployment benefits in cases where the obligations of affiliation, discharge and listing are not met, without prejudice to the actions which it may take against the infringing undertaking and the liability of the undertaking concerned for the benefits paid.

Article 282. Incompatibilities.

1. The benefit and the unemployment benefit shall be incompatible with self-employment, even if it does not involve compulsory inclusion in any of the social security schemes, or with work as an employed person, except where it is carried out on a part-time basis, in which case the amount of the benefit or allowance is deducted from the proportion of the time worked.

The deduction in the amount of benefit or allowance referred to in the preceding paragraph shall be made both where the worker is receiving the benefit or the unemployment benefit as a result of the loss of a full-time or part-time job and he/she obtains a new part-time job, such as when he has two part-time contracts and loses one of them.

2. The benefit and the unemployment benefit shall also be incompatible with the provision of social security benefits, unless they have been compatible with the work which led to the benefit or the allowance.

3. By way of derogation from paragraph 1, where it is established by a programme to promote employment for groups with greater difficulty of insertion into the labour market, the perception of the unemployment benefit or of the unemployment allowance to be paid for employment, in which case the managing body may pay the worker the monthly amount of the benefits in the amount and duration to be determined, shall be compatible with the social security contribution.

In the case provided for in the preceding paragraph, during the period of receipt of benefits, the employer must pay the worker the difference between the unemployment benefit or allowance and the salary corresponding to him, being, in addition, responsible for the contribution to the Social Security for the total of the salary indicated, including the amount of the benefit or allowance.

In order to make the right to the training of employed workers effective as well as to increase the employment opportunities of unemployed workers, programmes will be determined to enable companies to replace workers in training with other unemployed workers who are entitled to unemployment benefits. In this case, workers may be able to reconcile the benefits with the work referred to in this paragraph.

4. Where it is established by a programme to promote employment for groups with greater difficulty of insertion into the labour market, it may be compatible with the perception of the unemployment benefit to be charged with self-employment, in which case the managing body may pay the worker the monthly amount of the benefit in the amount and duration to be determined, without including the contribution to Social Security.

Article 283. Unemployment benefit and temporary incapacity.

1. Where the worker is in a situation of temporary incapacity arising from common contingencies and during the temporary incapacity of work, he shall continue to receive the temporary incapacity benefit equal to the unemployment benefit until such time as the situation is extinguished, then to the legal situation of unemployment where the extinction has occurred in any of the causes provided for in Article 267.1 and to receive, if he meets the necessary requirements, the contributory unemployment benefit which corresponds to the fact that the at the date of termination of the employment contract, or the unemployment allowance. In such a case, the period of receipt of the unemployment benefit, as already consumed, shall be deducted from the time spent in the situation of temporary incapacity from the date of the termination of the employment contract.

The managing body of unemployment benefits shall make contributions to social security in accordance with the provisions of Article 265.1.a) 2. In this case, assuming the contribution corresponding to the worker in its entirety for the entire period which is neglected as consumed, even if the unemployment benefit has not been applied for and without a continuity solution, a permanent disability or retirement situation occurs, or the death of the worker entitled to death and survival benefits occurs.

Where the worker is in a situation of temporary incapacity arising from professional contingencies and during the temporary incapacity for work, he shall continue to receive the temporary incapacity benefit, in the same amount as he is recognised, until such a situation is extinguished, then, where appropriate, to the legal situation of unemployment in the event that the extinction has occurred in any of the causes provided for in Article 267.1, and to receive, if he meets the necessary requirements, the corresponding unemployment benefit without which, in this case, is to be dismissed from the period of receipt of the same time as it would have been in temporary incapacity after the termination of the contract, or the unemployment allowance.

2. Where the worker is receiving the total unemployment benefit and is subject to the temporary incapacity situation which is a relapse of a previous process initiated during the term of a work contract, he shall receive the benefit in respect of such a contingency in the same amount as the unemployment benefit. In this case, and in the event that the worker continues to be in temporary incapacity after the end of the period of duration initially established for the unemployment benefit, he will continue to receive the temporary incapacity benefit at the same amount in which he was receiving it.

When the worker is receiving the total unemployment benefit and is in a situation of temporary incapacity that does not constitute a relapse of a previous process initiated during the life of a work contract, he will receive the benefit for this contingency in amount equal to the unemployment benefit. In this case, and in the event that the worker continues to be in temporary incapacity after the end of the period initially established for the unemployment benefit, he will continue to receive the temporary incapacity benefit equal to 80% of the public indicator of multiple monthly income.

The period of receipt of the unemployment benefit shall not be extended by the fact that the worker is subject to temporary incapacity. During that situation, the unemployment benefit management body shall continue to satisfy the social security contributions as provided for in Article 265.1.a) .2.

Article 284. Unemployment benefit, maternity and paternity.

1. Where the worker is in a maternity or paternity situation and during the maternity or maternity leave, his contract for one of the reasons provided for in Article 267.1 shall continue to be paid for maternity or paternity leave until such situations arise, then to the legal status of unemployment and to receive, if he fulfils the necessary conditions, the corresponding benefit. In this case, the period of receipt of the contributory level unemployment benefit shall not be deducted from the time spent in maternity or paternity.

2. Where the worker is receiving the total unemployment benefit and passes on to the maternity or paternity situation, he shall receive the benefit in respect of these last contingencies in the amount corresponding to them.

If the worker is transferred to the maternity or paternity situation, the unemployment benefit and the social security contribution provided for in Article 265.1.a) .2. shall be suspended and shall be granted for maternity or paternity, which is managed directly by her managing body. After the termination of the maternity or paternity allowance, the unemployment benefit shall be resumed, in accordance with the terms laid down in Article 271.4.b), for the duration to be paid and the amount corresponding to the period of the suspension.

Article 285. Unemployment benefit of over 55 years of age and retirement.

Where the worker receives the unemployment benefit provided for in Article 274.4 and reaches the age of entitlement to the contributory pension pension, in any of its forms, the economic effects of the pension shall be rolled back to the date of the termination of the allowance for reaching that age. To this end, the application for retirement must be made within three months of the final termination of the final decision. In another case, it will have a maximum of three months from the application.

CHAPTER V

Special provisions applicable to certain collectives

Section 1. Employees included in the special system for agricultural workers.

Article 286. Applicable rules.

1. Workers included in the Special System for Agricultural Employed Persons shall be entitled to unemployment protection in the following terms:

(a) The unemployment protection of permanent fixed and fixed agricultural workers shall be applied in accordance with the general provisions of this Title and specifically in paragraph 1 (a). 1. the following Article.

(b) The unemployment protection of workers employed as an employed person shall apply in accordance with the provisions set out in the following Article and in general in this section.

c) The specific unemployment protection of workers employed in the Autonomous Communities of Andalusia and Extremadura shall be governed by the provisions of Article 288.

2. The contribution to social security during the receipt of benefits shall be governed by the provisions of Article 289.

Article 287. Protection by unemployment of casual agricultural workers.

1. The unemployment contribution of employed persons employed in the agricultural sector shall be compulsory with the following characteristics:

(a) To be entitled to unemployment benefits, they shall meet the requirements laid down in Article 266, with the following specialties:

1. No, they shall not be listed in the unemployment contingency, nor shall they be entitled to unemployment benefits for the periods of employment, the spouse, the descendants, the ascendants and other relatives, for consanguinity or affinity up to and including the second degree and, where appropriate, for adoption, of the holder of the agricultural holding in which they work, provided that they live with him, unless his status as employees is proven.

2. The duration of the unemployment benefit shall be based on the periods of occupation listed in the six years preceding the legal status of unemployment or at the time the obligation to list is terminated on the following scale:

Listing Period

-

On Days

Delivery Period - On
360 to 539	120
540 to 719	180
From 720 to 899	240
900 to 1,079	300
From 1,080 to 1.259	360
1,260 to 1,439	420
1,440 to 1,619	480
From 1,620 to 1,799	540
1,800 to 1,979	600
1,980 to 2,159	660
2.160	720

If the farm worker immediately above was listed as a self-employed or self-employed worker in Social Security, the minimum contribution period required for access to the unemployment benefit shall be seven hundred and twenty days, the previous scale being applied from that period.

(b) Unemployment protection at the level of assistance provided for in Article 274 shall not apply to such workers.

2. In all aspects not expressly referred to in paragraph 1, it shall apply as a general rule in this Title.

3. The Government may establish limitations on access to the unemployment protection of certain groups; require a declaration of activity prior to payment of benefits; amend the scale that lays down the duration of the contributory benefit; and extend the care protection to workers, in the light of the unemployment rate and the financial situation of the system.

4. Periods of occupation listed in activities subject to the Special Agricultural System of Social Security as a fixed agricultural worker or other schemes which are intended to be listed by the unemployment contingency and the periods of occupation listed as possible shall be calculated reciprocally for the purpose of obtaining contributory-level benefits. In this case, if it is established that the longest period does not correspond to a period of occupation listed as possible, the unemployment benefits and, where applicable, the exhaustion allowances shall be granted in accordance with the general provisions of this Title; in another case, the special rules of protection provided for in this Article shall apply, irrespective of whether the legal status of unemployment is caused by the cessation of any agricultural work, or not.

The reciprocal calculation of contributions provided for in the preceding paragraph shall not be eligible for access to the unemployment benefit provided for in Article 274.3. Therefore, the actual days covered by the Special Agricultural Social Security System as an agricultural potential shall not be counted for the purpose of obtaining such a subsidy, but shall be used to obtain a future entitlement to the unemployment benefit on a contributory level, or, where appropriate, to the unemployment benefit set out in Royal Decree 5/1997 of 10 January, provided that the conditions laid down in each case are met.

5. Contributions for actual days which have been taken into account for the recognition of general unemployment benefits may not be taken into account for the recognition of the unemployment allowance in favour of agricultural workers as provided for in Royal Decree 5/1997 of 10 January 1997 and those taken into account for the recognition of the said allowance may not be taken into account for the purpose of obtaining general unemployment benefits.

6. If the farm worker meets the conditions for obtaining the unemployment benefit provided for in paragraph 1 (a) of this Article and the unemployment allowance provided for in Royal Decree 5/1997 of 10 January, he may opt for one of the two rights, applying the following rules:

(a) If you apply for the unemployment benefit set out in Royal Decree 5/1997, all the actual days covered by the Special Agricultural Social Security System, whatever your number, will be taken into account to prove the requirement set out in Article 2.1.c) of the aforementioned royal decree. In the case of unemployment contributions to other social security schemes which are not taken into account in order to obtain such benefits, they shall be used to obtain a post-unemployment benefit or allowance, in accordance with the provisions of this Title.

(b) If the contributory level unemployment benefit referred to in paragraph 1 (a) of this Article is requested for the purposes of determining the period of occupation listed, all the actual days listed in the Special Agricultural Social Security System, as well as the other unemployment contributions made in other social security schemes, shall be taken into account, provided that they have not been taken into account for a previous benefit or benefit, and that they have been made within six years prior to the legal situation of unemployment or at the time of the legal obligation to list, where applicable, where applicable, as set out in the preceding paragraph, as well as provided for in paragraph 4 of this Article.

Article 288. Unemployment protection for agricultural workers who are resident in Andalusia and Extremadura.

1. Employed persons who are employed in agriculture, including in the Special System for Agricultural Workers and residents of the Autonomous Communities of Andalusia and Extremadura, shall be entitled to the protection provided for in the previous Article.

2. They will also be entitled to the unemployment benefit regulated by Royal Decree 5/1997 of 10 January, which regulates the unemployment allowance in favour of casual workers included in the Special Agrarian System of Social Security, and by the following paragraph or to the agricultural income regulated by Royal Decree 426/2003 of 11 April, which regulates the agricultural income for casual workers included in the Special Agrarian System of Social Security resident in the Autonomous Communities of Andalusia and Extremadura, when at the time of their (a) the conditions laid down in those rules, with the special features set out below:

(a) References to the Special Agrarian System of Social Security and to the census of that regime shall be construed as references to the General System of Social Security and to the inclusion in the Special System for Workers of Agricultural Account.

(b) References to the actual trading days shall be read as being made to the actual number of actual days worked while the worker remains included in the Special System for Agricultural Workers. In order to compute these days, if the high and the quotation in its monthly mode are maintained, in a full month, twenty-three real days worked and for periods of high and quoted lower than month will be applied to determine the actual working days that correspond.

(c) The managing body shall pay directly to the General Treasury of the Social Security the contribution to the General System of Social Security within the Special System for Workers for Agricultural Account Workers during the period of collection of the agricultural subsidy or agricultural income, applying to the minimum level of contribution in force at any time the type of contribution corresponding to the periods of inactivity.

3. Only beneficiaries of the unemployment benefit set out in Royal Decree 5/1997 of 10 January 1997 may be eligible for unemployment benefits which, together with the conditions laid down therein, have been eligible for that allowance in one of the three calendar years immediately preceding the date of application.

Workers on the date of application of the subsidy will have to subscribe to an undertaking of activity in the terms referred to in Article 300 of this Law.

Article 289. Contribution during the collection of benefits.

1. The contribution to the Social Security contribution during the receipt of the unemployment benefit of the contributory level or the unemployment benefit of the care level will be paid by the managing body directly to the General Treasury of the Social Security, in the terms established in this article.

2. During the perception of the unemployment benefit of the contributory level, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list shall be the one established, in general, in the corresponding Law of General Budgets of the State, both in the cases of extinction of the employment relationship and in the cases of suspension of the employment relationship and the reduction of working hours, calculated on the basis of the bases corresponding to the periods of activity.

The rate of contribution shall be that corresponding to the periods of inactivity referred to in Article 255.3.

During the perception of the unemployment benefit, 73.50 percent of the contribution of the worker to the Social Security will be borne by the managing body, with the remaining 26.50 percent being borne by the worker and the amount of the benefit.

3. During the receipt of the unemployment benefit under Article 274, the basis for social security contributions shall be the minimum ceiling of contributions in force at any time in the General Regime.

The rate of contribution shall be that corresponding to the periods of inactivity and shall be quoted exclusively by the retirement contingency in cases where it is established in Article 280, applying to the quota the reduction coefficient to be determined by the Ministry of Employment and Social Security.

During the collection of the unemployment benefits in which you are entitled to pay a pension, the managing body shall bear the share of the contribution to be established, for the days that are received, in accordance with the base and the rate indicated in the preceding paragraph, corresponding to the rest of the contribution to the worker, which shall be deducted from the amount of the subsidy and shall be paid to the General Treasury of the Social Security, in its entirety, by the managing body.

4. During the periods in which the managing body is obliged to contribute, the beneficiaries to whom the right to the collection of the benefit or the unemployment benefit or the agricultural income has been recognised, in accordance with the terms laid down in the preceding Articles, shall remain in the Special System for Agricultural Workers.

5. In the case of agricultural workers who may be employed in cases where contributions have been made to different schemes or systems of social security for the purpose of obtaining the benefit, the contribution to social security shall be paid to the scheme or system in which a higher quoted period is established.

Section 2

Article 290. Contract workers for training and learning.

1. The contribution of unemployment in the training and apprenticeship contract shall be made by the fixed fee resulting from the application of the same rate of contribution and distribution between employer and employee established for the contract in practice to the minimum basis for the contingencies of occupational accidents and occupational diseases.

2. In order to determine the regulatory basis and the amount of unemployment benefit, the provisions of Article 270 of this Law shall apply.

Article 291. Workers of the Special Regime of Social Security of the Sea Workers.

Without prejudice to the provisions of Article 19 of this Law, to the bases of contribution for unemployment in the Special Regime of the Social Security of the Workers of the Sea, the provisions of Article 11 of Law 47/2015 of 21 October, regulating the social protection of workers in the maritime-fishing sector, will also apply.

Article 292. Professional soldiers of troops and marineria.

1. The professional military personnel of troops and mariners who maintain a relationship of services of a temporary nature will find themselves in a legal situation of unemployment, for the purposes of the corresponding protection, when the commitment they have undersigned ends or is resolved itself by causes independent of their will.

2. The unemployment benefit or allowance shall be compatible with the allocation of reserve of special availability. However, the amount of this allowance shall be counted as income for the purposes of the unemployment benefit in accordance with the terms of Article 275.2.

3. The professional soldiers of troops and marineria who will find themselves in unemployment, will be subject to active and individualized monitoring by the Ministry of Defense, in collaboration with the Ministry of Employment and Social Security, in order to facilitate them a rapid integration into the labor market.

CHAPTER VI

Financial system and performance management

Article 293. Financing.

1. The protective action regulated in this title will be financed by the contribution of employers and workers and the contribution of the State.

2. The amount of the State's contribution will be fixed each year in the corresponding State General Budget Law.

Article 294. Managing body.

1. It is for the State Employment Public Service to manage the functions and services arising from unemployment protection benefits and to declare recognition, suspension, termination and resumption of benefits, without prejudice to the privileges recognised by the competent bodies of the labour administration in the field of sanctions.

2. The companies shall cooperate with the managing body by assuming the payment by a representative of the unemployment benefit in the cases and under the conditions which are determined.

Article 295. Repayment of undue payments.

1. It is for the competent managing body to declare and demand the return of the benefits unduly paid by the employees and the reimbursement of the benefits for which the employer is directly responsible.

After the respective time limit set for the drawback of the benefits unduly received or of corporate responsibility without having been made, it will be up to the General Treasury of the Social Security to proceed to its collection in executive way in accordance with the rules of management of the management of the Social Security, giving back the surcharge and the interest of delay in the terms and conditions established in this law.

2. To this end, the managing body may arrange the services it deems appropriate with the General Treasury of Social Security or with any of the public administrations.

Article 296. Payment of benefits.

1. The managing body shall issue a reasoned decision, recognising or refusing the right to unemployment benefits, within 15 days of the date on which the application was made in time and form.

2. The payment of the benefit shall be made by the managing body or by the undertaking itself, in the cases and under the conditions which are determined.

3. Where it is established by a programme to promote employment, the managing body may pay the current value of the amount, in whole or in part, of the unemployment benefit of the contributory level to which the worker is entitled and who is still to be paid.

You may also pay by partial payments the amount of the unemployment benefit of the contributory level to which the worker is entitled to grant the contribution to the Social Security.

4. Where it is established by a programme for the promotion of employment to facilitate geographical mobility, the managing body may pay the amount of one month's duration of unemployment benefits or three months of the duration of the unemployment allowance, to be paid, to the beneficiaries of the allowance for employment involving a change in the place of residence.

Article 297. Control of benefits.

1. It is for the managing body to monitor compliance with the provisions of this Title and to check the situations of fraud which may be without prejudice to the powers of the competent services in respect of inspection and control in order to sanction infringements which may be committed in the perception of unemployment benefits.

2. The managing body may require workers whose employment relationship has been extinguished in accordance with the provisions of paragraphs 3. º, 4. and 5. of Article 267.1.a), accreditation of having received the appropriate legal compensation.

In the event that the compensation had not been received, nor would there have been any legal claim in claim for such compensation or for the challenge of the late decision, or where the termination of the employment relationship does not entail the obligation to pay compensation to the worker, the action of the Labour and Social Security Inspectorate shall be claimed for the purposes of checking the involuntary termination of the employment relationship.

3. The managing body may suspend the payment of unemployment benefits where there is sufficient evidence of fraud in the course of the investigations carried out by the competent bodies in the fight against fraud.

4. The tax administration shall cooperate with the managing body of unemployment benefits, in accordance with the terms laid down in Article 95 of Law 58/2003 of 17 December, General Tax, providing it with the necessary tax information for the performance of its functions in the management and control of unemployment benefits and benefits.

CHAPTER VII

Obligations, Violations, and Sanctions Regime

Article 298. Obligations of employers.

It's business obligations:

a) Listing for the business contribution to the unemployment contingency.

b) Enter your own contributions and those of your employees as a whole, being responsible for the fulfilment of the obligation to list.

(c) Provide documentation and information that are regulated for the purposes of recognition, suspension, termination or resumption of entitlement to benefits.

d) Deliver the company certificate to the worker, in the time and form that they regulate.

e) To grant to the competent management body the benefits paid by the latter to the employees where the undertaking has been declared liable for the benefit of having failed to fulfil its obligations in respect of membership, discharge or contribution.

(f) Proceed, where appropriate, to the payment of the unemployment benefits.

g) Communicate the readmission of the dismissed worker within five days of the occurrence and entry into the competent management body of the benefits paid by the latter to the workers in the cases covered by Article 268.5.

(h) Communicate, prior to the occurrence, the changes made in the calendar, or in the schedule initially planned for each of the workers concerned, in the cases of application of measures of suspension of contracts or reduction of working hours provided for in Article 47 of the recast of the Law of the Workers ' Statute.

Article 299. Obligations of workers, applicants and beneficiaries of unemployment benefits.

These are obligations of workers and applicants and beneficiaries of unemployment benefits:

a) Quote for the contribution corresponding to the unemployment contingency.

(b) Provide the documentation and information that are regulated for the purposes of the recognition, suspension, termination or resumption of the right to benefits and to communicate to the public services of regional employment and to the Public Service of State Employment, the address and, where appropriate, the change of the address, provided for the purpose of notifications, at the time it occurs.

Without prejudice to the foregoing, where the receipt of the communications at the address provided by the applicant or beneficiary of the benefits is not guaranteed, the latter shall be obliged to provide the public services of autonomic employment and the State Employment Service with the data necessary to enable the communication to be carried out by electronic means.

(c) Register as a jobseeker, maintain the registration, subscribe and meet the requirements of the commitment of activity in the terms laid down in Article 41 of the recast of the Employment Law, approved by the Royal Legislative Decree 3/2015 of 23 October.

(d) Renew the demand for employment in the form and dates in which it is determined in the document for the renewal of the application and to appear, when it has been previously required, before the managing body, the public employment services or the placement agencies when they carry out activities in the field of collaboration with those.

(e) actively seek employment and participate in actions to improve the employability to be determined by the competent public employment services, if any, within an itinerary of insertion.

The beneficiaries of benefits will be accredited to the State Employment Public Service and the public services of regional employment, when they are required to do so, the actions they have carried out aimed at the active search for employment, their reinsertion of work or the improvement of their employability. This accreditation shall be carried out in the manner in which these bodies determine in the framework of mutual collaboration. Non-accreditation shall be considered as a non-compliance with the undertaking of activity.

Without prejudice to the active search for employment, the participation in the actions to improve the employability that correspond to their usual profession or their formative skills as determined in the itinerary of insertion will be voluntary for the beneficiaries of contributive benefits during the first thirty days of perception, and the non participation in the same will not entail sanctioning effects.

(f) To participate in social collaboration, employment programs, or in actions of promotion, training or retraining, to determine the public employment services, or the placement agencies when they develop activities in the field of collaboration with those and to accept the appropriate placement offered by the public employment services or by those agencies.

g) Return to the public employment services, or, where appropriate, the placement agencies when they carry out activities in the field of collaboration with those, within five days, the corresponding supporting evidence of having appeared at the place and date indicated to cover the job offers provided by them.

(h) To request the reduction of unemployment benefits when situations of suspension or termination of the right occur or to cease to meet the requirements for their perception, at the time of the production of such situations.

i) Reintegrate improperly received benefits.

Article 300. Commitment of activity.

For the purposes set out in this Title, a commitment of activity shall be understood as the one acquired by the applicant or beneficiary of the benefits of actively seeking employment, accepting an appropriate placement and participating in specific actions of motivation, information, guidance, training, retraining or professional insertion in order to increase their employability, as well as to fulfil the other obligations laid down in the previous Article.

The State Employment Public Service and the public services of regional employment will require the beneficiaries of unemployment benefits to prove to them, in the form they determine in the framework of mutual collaboration, the performance of actions aimed at their reinsertion of work or the improvement of their employability. Non-accreditation shall be considered as a non-compliance with the undertaking of activity.

For the purposes of applying the provisions of the preceding paragraphs, the competent public employment service shall take into account the status of a victim of gender-based violence, in order to be able, if necessary, to comply with the obligations arising out of the commitment entered into.

Article 301. Proper placement.

For the purposes set out in this Title, appropriate placement shall mean the profession demanded by the worker and also the profession which corresponds to his or her usual profession or any other that fits his/her physical and formative skills. In any event, the appropriate placement shall be deemed to be the same as the last work activity performed, provided that the duration of the activity was equal to or greater than three months.

After a year of uninterrupted perception of benefits, in addition to the above professions, other placements may also be considered appropriate which, in the opinion of the public employment service, may be exercised by the worker.

Placement shall be deemed appropriate where it is offered in the place of habitual residence of the worker or in another locality situated within a radius of less than 30 kilometres from the place of habitual residence, unless the worker proves that the minimum time for the movement, back and forth, exceeds 25% of the working day's duration, or that the cost of the posting costs more than 20% of the monthly salary, or where the worker has the possibility of appropriate accommodation at the place of new employment.

The placement offered to the worker shall be deemed appropriate taking into account the duration of the work, indefinite or temporary, or of the working day, full or part time. In addition, such placement to be deemed appropriate must involve a salary equivalent to that applicable to the job which is offered, irrespective of the amount of the benefit to which the worker is entitled, or even if it is a work of social collaboration.

For the purpose of applying the provisions of the preceding paragraphs, the competent public employment service shall take into account the professional and personal circumstances of the unemployed person, as well as the reconciliation of their family and working life, the route of insertion fixed, the characteristics of the job offered, the existence of means of transport for the movement, as well as the characteristics of the local employment markets.

The salary corresponding to the placement so that it is considered adequate may not, in any case, be less than the minimum interprofessional salary after the displacement expenses are discounted.

Article 302. Infringements and sanctions.

In the case of violations and sanctions, the provisions of this title and the recast of the Law on Infractions and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August, will be in place.

Article 303. Impeachment of acts.

1. Decisions of the competent management body concerning the recognition, refusal, suspension or termination of any of the unemployment benefits shall be brought before the courts of the social order.

2. Decisions of the managing body relating to:

shall also be brought before the courts of the social order.

(a) The requirement for the return of the benefits unduly received and for the reimbursement of the benefits of the payment of which the employer is directly responsible, as referred to in Articles 268.5.b) and 295.1 of this law, with the exception of actions in the field of management of the tax collection in accordance with Article 3 (f) of Law 36/2011 of 10 October, regulating social jurisdiction.

(b) The payment of the unemployment benefit in its single payment method, as set out in Article 296.3 of this Act.

(c) The imposition of sanctions on workers as laid down in Article 48.5 of the recast of the Law on Infringements and Sanctions in the Social Order.

3. In the cases referred to in the preceding paragraphs, it is necessary to make a request for the parties concerned to make a prior complaint to the managing body, in accordance with the terms laid down in Article 71 of the Law on Social Jurisdiction.

CHAPTER VIII

extra law

Article 304. Right of supply.

The provisions of Titles I and II shall not be expressly provided for in this Title.

TITLE IV

Special Regime for Social Security of Workers for Own or Autonomous Account

CHAPTER I

Application field

Article 305. Extension.

1. Natural persons over eighteen years of age who are habitually, personally, directly, self-employed and outside the scope of the management and organisation of another person, an economic or professional activity for a profit, give or do not occupation to employed persons, in the terms and conditions laid down in this law and in its implementing and development rules, shall be compulsorily included in the field of application of the Special System of Social Security of Workers.

2. For the purposes of this law they are expressly stated in this special scheme:

(a) The workers included in the Special System for Agricultural Own Account Workers.

(b) Those who carry out the functions of management and management that carry out the performance of the office of an adviser or administrator, or provide other services for a capital company, in a profit-making manner and on a regular, personal and direct basis, provided that they have effective, direct or indirect control of that company. In any event, it shall be understood that such a circumstance occurs when the worker's shares or shares are at least half of the share capital.

It shall be presumed, unless proof to the contrary, that the worker has effective control of the company when any of the following circumstances are present:

1. º That, at least, half of the capital of the society for which it provides its services is distributed among partners with whom it lives and who is joined by conjugal or kinship link by consanguinity, affinity or adoption, to the second degree.

2. º That your participation in the social capital is equal to or greater than the third part of it.

3. That its participation in the social capital is equal to or greater than the fourth part of it, if it has the functions of management and management of the society.

In cases where the foregoing circumstances are not present, the Administration may, by any means of proof, demonstrate that the worker has effective control of the company.

(c) The industrial partners of collective regular companies and of the comanditarian companies referred to in Article 1.2.a) of Law 20/2007 of 11 July of the Staff Regulations of the Autonomous Communities.

(d) Communards of the communities of goods and partners of irregular civil societies, unless their activity is limited to the mere administration of the goods placed in common, as referred to in Article 1.2.b) of Law 20/2007.

(e) Workers ' employees of the working societies when their participation in the social capital, together with that of their spouse and relatives by consanguinity, affinity or adoption up to the second degree with which they live, at least 50%, unless they prove that the exercise of effective control of the society requires the participation of persons other than family relations.

(f) The economically dependent self-employed workers referred to in Law 20/2007 of 11 July.

(g) Those who carry out an activity on their own account, under the conditions laid down in paragraph 1, which requires the incorporation of a professional college, without prejudice to the provision of the additional 18th provision.

h) Members of the Single Notary Body.

i) The members of the Body of Registrars of Property, Mercantile and Furniture, as well as those of the Body of Aspirants.

(j) Persons falling within the scope of Law 55/2003 of 16 December 2003 of the Staff Regulations of the Staff Regulations of Health Services, who provide services, full time, in the health services of the different Autonomous Communities or in the institutions of the National Institute of Health Management, for the complementary private activities they carry out and which determine their inclusion in the Social Security system, without prejudice to the provision of the additional eighteenth provision.

(k) The spouse and relatives of the self-employed or self-employed person who, in accordance with the provisions of Article 12.1 and paragraph 1 of this Article, carry out work in a normal manner and do not have the consideration of employed persons.

l) The worker partners of the associated worker cooperatives dedicated to the street selling who perceive income directly from the buyers.

(m) Other persons who, by reason of their activity, are subject to inclusion by regulatory standard, in accordance with the provisions of Article 7.1.b).

Article 306. Exclusions.

1. The self-employed or self-employed persons referred to in the preceding Article shall be excluded from this special scheme when, on account of their maritime-fishing activities, they are to be included in the Special Scheme for the Social Security of the Sea Workers.

2. The partners, whether or not they are administrators, of capital companies whose social object is not constituted by the exercise of business or professional activities, but by the mere administration of the members ' assets, shall not be included in the social security system.

CHAPTER II

Affiliation, Quote, and Collection

Article 307. Membership, ups, downs, data variations, listing and collection.

1. Self-employed persons are required to apply for membership of the Social Security system and to communicate their high, low and variations of data in the Special Regime of Workers for Account or Autonomy in the terms, deadlines and conditions laid down in this law and in its implementing and development provisions.

2. Without prejudice to the specialities contained in the following Articles, the rules laid down in Chapter III of Title I and in its implementing and development provisions shall apply to this special scheme for the purposes of listing, settlement and recovery.

Article 308. Price in the case of coverage of professional contingencies and in the case of coverage of the cessation of activity.

1. Where workers included in this special scheme are covered by the contingency of occupational accidents and occupational diseases, the provisions of the first paragraph of Article 19 (3) shall apply on the basis of the contribution chosen by the person concerned.

2. The coverage of the cessation of activity shall determine the obligation to make the corresponding contributions in accordance with Article 344.

The self-employed workers under the eesc protection system will have a reduction of 0.5 percentage points in the contribution of temporary disability coverage, resulting from common contingencies.

Article 309. Contributions in cases of retirement compatibility and self-employment.

During the performance of an own-account work compatible with the retirement pension, under the terms laid down in Article 214, workers shall be subject to this special scheme only for temporary incapacity and for professional contingencies, as provided for in this Chapter, but shall be subject to a special solidarity contribution of 8% on the basis of common contingencies, not computable for the purpose of benefits.

Article 310. Choice of the listing basis regardless of age.

The workers of this Special Regime of the Workers for Own or Autonomous Account may choose, regardless of their age, a contribution base that can reach up to 220 percent of the minimum base of contribution that each year is established for this special regime.

Article 311. Quotation with sixty-five or more years of age.

1. Workers included in this special scheme shall be exempt from social security contributions unless, where appropriate, temporary incapacity and professional contingencies, provided that they are in one of the following cases:

a) Sixty-five years of age and thirty-eight years and six months of listing.

b) Sixty-seven-year-olds and thirty-seven-year listing.

In all cases mentioned, for the purposes of the calculation of years of contribution, the proportional parts of extraordinary pages shall not be taken into account.

2. If, in compliance with the relevant age referred to in the preceding paragraph, the worker is not listed for the number of years in each case required, the exemption provided for in this Article shall apply from the date on which the required years of contributions are established for each case.

Article 312. Minimum base for certain self-employed workers.

1. For workers included in this special scheme who at some point in each financial year and simultaneously have employed a number of employed persons equal to or more than ten at their service, the minimum contribution base for the following financial year shall be equal to the amount corresponding to the workers employed in the levy group 1 of the General Scheme.

2. The minimum contribution base shall also be applicable in each financial year to the self-employed persons covered by this special scheme under the provisions of Article 305.2 (b) and (e), with the exception of those who cause the initial discharge in the first 12 months of their activity, from the date of the discharge.

Article 313. Minimum base on initial high assumptions in multi-activity situation.

In accordance with the provisions of Article 28 of Law 14/2013 of 27 September, supporting entrepreneurs and their internationalisation, in the event that the initial discharge in the Special Regime of the Workers for Account Own or Autonomy of place to a situation of multi-activity will apply the following rules in the quotation:

1. Workers who first cause high unemployment in this special scheme and on the occasion of the same start a multi-activity situation will be able to choose as a basis of contribution at that time, between 50% of the minimum contribution base established annually in general in the General Budget Law of the State during the first eighteen months, and 75% for the following eighteen months, up to the maximum bases established for this special regime.

2. In the case of workers in a multi-activity situation in which the employment activity for an employed person is part-time with a working day of 50% of that of a worker with a comparable full-time working time, it may be chosen at the time of discharge, as a basis of contribution, to be between 75% of the minimum contribution base established annually in the General Budget Law of the State for the first 18 months, and 85% for the following 18 months, up to the maximum laid down for this special scheme.

3. The application of this measure will be incompatible with any other bonus or reduction established as a measure to promote self-employment, as well as with the return of quotas that can be provided for in the corresponding State General Budget Law, as a result of the exercise of self-employed activity in a multi-activity relationship with another.

CHAPTER III

Protective action

Section 1. Protected Contingencies

Article 314. Scope of the protective action.

The protective action of this special scheme shall be that laid down in Article 42, with the exception of unemployment protection and non-contributory benefits.

Benefits and benefits shall be recognised in the terms and conditions set out in this Title and in its implementing and development provisions.

In any case, for the recognition and payment of benefits, the workers included in this special scheme must satisfy the requirement to be aware of the contributions provided for in Article 47.

Article 315. Coverage of the temporary disability.

The coverage of temporary incapacity benefit under this special scheme shall be compulsory, unless the benefit is covered by the activity carried out under another social security scheme.

The provisions of the preceding paragraph are without prejudice to the specialities laid down in Article 317, in respect of economically dependent self-employed workers, and in Article 326, in respect of workers of the Special System for Agricultural Own Account Workers.

Article 316. Coverage of professional contingencies.

1. Workers included in this special scheme may voluntarily improve the scope of their protective action by incorporating the scope of occupational accidents and occupational diseases, provided that they are covered within the same special scheme by temporary incapacity.

The coverage of professional contingencies shall be carried out with the same entity, manager or contributor, with which the coverage of the temporary incapacity has been formalized and will determine the obligation to make the corresponding contributions, in the terms provided for in Article 308.

For the contingencies indicated, the benefits that are granted to the workers included in the General Social Security System will be recognized under the conditions that they will regulate.

2. An accident at work of the self-employed worker shall be the direct and immediate consequence of the work carried out by his or her own account and which determines his/her inclusion in the field of application of this special scheme. The same effects shall be understood as a professional illness contracted as a result of self-employed work, which is caused by the action of the elements and substances and in the activities specified in the list of occupational diseases with the relations of the main activities capable of producing them, annexed to Royal Decree 1299/2006 of 10 November, approving the table of occupational diseases in the social security system and establishing criteria for their notification and registration.

3. The provisions of this Article are without prejudice to Article 317, in respect of economically dependent self-employed workers, and in Article 326, in respect of workers of the Special System for Agricultural Own Account Workers.

Article 317. Protective action of economically dependent self-employed workers.

In accordance with the provisions of Article 26.3 of Law No 20/2007 of 11 July, economically dependent self-employed workers must, within the scope of the protective action of social security, have to incorporate the coverage of temporary incapacity and occupational accidents and diseases.

For the purposes of this coverage, an accident at work shall mean any bodily injury to the economically dependent self-employed worker who is suffering on the occasion or as a result of the occupational activity, considering also an accident at work which the worker suffers when he or she returns from the place of supply of the activity, or because of the cause or consequence thereof. Unless proof to the contrary, it shall be presumed that the accident is not related to the work when it has occurred outside the development of the professional activity concerned.

Section 2. Provisions on benefits

Article 318. Applicable rules.

It will be applicable to this special regime:

(a) In the case of maternity and paternity, the provisions of Chapters VI and VII of Title II, respectively.

The periods during which the self-employed person is entitled to receive maternity and paternity allowances shall be matched, in respect of both their duration and distribution, with the periods of work rest established for the employed persons, and the payment of the paternity allowance may begin from the time of the child's birth. Workers under this special scheme may also receive maternity and paternity allowances on a part-time basis, in accordance with the terms and conditions laid down in regulation.

(b) In the case of risk during pregnancy, risk during natural lactation and care for children affected by cancer or other serious illness, the provisions of Chapters VIII, IX and X of Title II, respectively, in the terms and conditions laid down in regulation.

(c) In the case of permanent incapacity, the provisions of Articles 194 (2) and (3); 195 (2), (197), (1), (2) and (3); and (200).

The provisions of the last subparagraph of Article 196 (2) and Article 196 (4) shall also apply. For the purposes of determining the minimum amount of the pension and the calculation of the supplement to which they relate respectively, those paragraphs shall be taken into account as a minimum basis for the contribution in force at any time in the General Regime, irrespective of the arrangements under whose rules the pensions of permanent incapacity and of great invalidity are recognised.

(d) In the case of retirement, the provisions of Articles 205; 206; 208; 209, except point (b) of paragraph 1; 210; 211; 213 and 214.

The provisions of Article 215 shall apply in the terms and conditions laid down in regulation.

(e) In the case of death and survival, the provisions of Articles 219, 220, 221, 222, 223, 224, 225, 226, paragraphs 4 and 5; 227, paragraph 1, second subparagraph; 229; 231; 232; 233; and 234.

(f) The rules on family protection contained in Chapter XV of Title II.

Article 319. Effects of the above quotas on discharge.

1. Where, by meeting the requirements to be included in this special scheme, the high level of compulsory provision has not been requested, the charges payable for periods prior to the completion of the discharge will have effect on the benefits, once they have been entered with the surcharges which are legally applicable.

2. Without prejudice to the administrative penalties for their non-term income, the contributions shall also give rise to the accrual of interest, which shall be payable from the date on which they were due, in accordance with the legal interest rate of the money in force at the time of payment.

Article 320. A regulatory basis for quotation assumptions with 65 or more years of age.

For periods of activity in which the employee has not made contributions, in accordance with Article 311, for the purposes of determining the regulatory basis for the benefits excluded from the contribution, the bases of quotation corresponding to the monthly payments shall be equivalent to the result of increasing the average of the natural year's contributions immediately prior to the percentage of known average variation of the Consumer Price Index in the last year indicated, without the basis of this These may be lower than the amounts of the minimum or single contribution bases fixed annually in the General State Budget Law for the self-employed persons included in this special scheme.

Article 321. Birth and amount of temporary incapacity benefit.

1. For the employees included in this special scheme, the birth of the economic benefit due to temporary incapacity to which they may be entitled will occur, in the terms and conditions which they regulate, from the fourth day of the absence in the corresponding activity, except in the cases where the person concerned has opted for the coverage of professional contingencies, or is covered by compulsory insurance, and the allowance has been incurred because of an accident at work or occupational disease, in which case the benefit shall be incurred from the day on. next to the bottom.

2. The percentages applicable to the regulatory base for determining the amount of the economic benefit due to temporary incapacity arising from common contingencies shall be those in force in the General Regime with respect to the processes derived from these contingencies.

Article 322. The amount of the retirement pension.

The amount of the retirement pension in this special scheme shall be determined by applying to the regulatory base the percentage from the scale established for the General Scheme, depending solely on the actual contribution years of the beneficiary.

CHAPTER IV

Special System for Agricultural Own Account Workers

Article 323. Scope of application.

1. The agricultural own-account workers, over the age of 18 years, who meet the requirements laid down in the following Article shall be included in this special system.

2. The legal status of this special system shall be in accordance with the provisions of this Title and its implementing and implementing rules, with the particularities laid down therein.

Article 324. Rules of inclusion.

1. The workers referred to in the previous Article who meet the following requirements shall be included in this special system:

(a) To be holders of an agricultural holding and to obtain, at least, 50% of their total income from the carrying out of agricultural or other complementary activities, provided that the part of the income directly derived from the agricultural activity carried out on their holding is not less than 25% of their total income and the working time spent on or complementary to agricultural activities is greater than half of their total working time.

b) That the net annual income obtained from the agricultural holding for each holder of the holding does not exceed the amount equal to 75% of the amount, in annual calculation, of the maximum basis of contribution to the General System of Social Security in force in the financial year in which it is established.

(c) The carrying out of agricultural work in a personal and direct manner in such agricultural holdings, even if they are employed by an employed person, provided that they are not more than two fixed workers or, if they are workers with a fixed-term employment contract, that the total number of employees satisfied with any agricultural activity does not exceed five hundred and six in one year, computed from date to date.

The limitations on the hiring of employed persons referred to in the preceding paragraph are applicable for each agricultural holding. Where there are two or more holders on the holding in the agricultural holding, all of them in the Special Scheme for the Self-Employed or Self-employed, the number of workers referred to in the preceding paragraph shall be added to a fixed worker plus, or two hundred and seventy-three wages per year, in the case of casual workers, for each holder of the agricultural holding, excluding the former.

In order to determine compliance with the requirements set out in points (a) and (b), the simple average of the total income and net annual returns of the six financial years immediately preceding that in which the verification is carried out shall be taken into account.

2. For the purposes provided for in this special system, agricultural holding means the set of goods and rights organized by its holder in the exercise of the agricultural activity, and which constitutes in itself a technical-economic unit, and may be the owner or holders of the holding, because of its status as owner, tenant, aparcera, transferee or other similar concept, of the farms or material elements of the respective agricultural holding.

In this respect, agricultural activity is understood as the set of works required for the production of agricultural, livestock and forestry products.

For the purposes provided for in this special system, agricultural activity shall be considered to be the direct sale by the farmer or farmer of his own production without processing or the first processing thereof, the final product of which is included in Annex I to Article 38 of the Treaty on the Functioning of the European Union, within the components of the holding, in municipal markets or in places other than permanent commercial establishments, and any agricultural activity involving the management or the management and management of the holding.

The participation and presence of the titular person, as a consequence of public choice, in institutions of a representative nature, as well as in organs of representation of a union, cooperative or professional character, shall be considered as complementary activities, provided that they are linked to the agricultural sector.

They shall also have the consideration of complementary activities for the activities of processing the products of their exploitation and direct sale of the processed products, provided that it is not the first specified in the previous paragraph, as well as those related to the conservation of the natural space and protection of the environment, rural tourism or agrotourism, as well as the kinematics and crafts made on their holding.

3. The incorporation into this special system shall affect, in addition to the holder of the agricultural holding, his spouse and relatives by consanguinity or affinity up to the third degree, even if they do not have the consideration of employed persons, provided that they are over eighteen years of age and carry out the agricultural activity in a personal and direct manner on the corresponding family farm.

4. The children of the holder of the agricultural holding, under the age of 30, even if they live with him, may be employed by him as employed persons, in accordance with the terms laid down in Article 12.

5. Interested parties, when applying for incorporation into the Special System for Agricultural Own Account Workers, shall provide proof of the accreditation of the requirements set out in the preceding paragraphs for inclusion in the Special System. The validity of such inclusion shall be conditional upon subsequent verification by the General Treasury of the Social Security of the effective concurrency of the said requirements. The accreditation and subsequent verification shall be carried out in the form and time limits to be determined.

Article 325. Specialties in the field of contribution.

The incorporation into the Special System for Agricultural Own Account Workers provided for in the previous article will determine the application of the following social security contribution rules:

(a) In the case of compulsory cover contingencies, if the worker opts for a contribution basis up to 120 per cent of the minimum base corresponding to this special scheme, the rate of contribution applicable shall be 18.75 per cent.

If, on the other hand, the worker opts for a quotation basis higher than the one indicated in the preceding paragraph, the amount exceeding the latter shall be applied to the type of contribution in force at any time in this special scheme for the compulsory coverage contingencies.

(b) In respect of voluntary cover contingencies, the quota shall be determined by applying, on the full amount of the contribution basis, the rates in force under this special scheme for such contingencies.

Article 326. Coverage of temporary incapacity and professional contingencies.

In accordance with the provisions of the third provision of Law No 20/2007 of 11 July of the Statute of an autonomous work, the coverage of the temporary incapacity and the contingencies of accidents at work and occupational disease shall be voluntary in this special system, without prejudice to the provisions of the General Budget Law of the State, in particular with regard to the permanent disability and death and survival protection arising from such professional contingencies.

TITLE V

Eesc protection

CHAPTER I

General provisions

Article 327. Object and scope of application.

1. The specific system of protection for the cessation of activity is part of the protective action of the Social Security system, is voluntary and aims to dispense self-employed workers, members of the Social Security and in the High in the Special Regime of Workers for Account Own or Autonomous or in the Special Regime of the Workers of the Sea, the benefits and measures established in this law in the situation of total cessation in the activity that originated the discharge in the special regime, however power and to want to exercise an economic activity or professional profit.

The cessation of activity may be final or temporary. The temporary cessation involves the interruption of all the activities which originated the discharge in the special scheme in which the self-employed person is registered, in the cases covered by Article 331.

2. The protection by cessation of activity shall also reach the working partners of the associated worker cooperatives who have opted for their registration as self-employed persons in the special scheme applicable, as well as self-employed workers who carry out their professional activities in conjunction with others on a corporate basis or under any other legal form admitted in law, provided that, in both cases, they comply with the requirements laid down in this Title with the peculiarities referred to in Articles 335 and 336 respectively.

Article 328. Legal regime.

1. The protection by cessation of activity is governed by the provisions of this law and its implementing rules, as well as, in addition, by the rules governing the special framework of the Social Security of the framework.

2. The specific conditions and assumptions for which the system of protection of self-employed persons included in the Special System of Agricultural Own Account Workers is governed shall be developed in a regulated manner.

Article 329. Protective action.

1. The system of protection by cessation of activity includes the following benefits:

(a) The economic performance by total, temporary or final cessation of the activity.

The provision indicated will be governed exclusively by this law and the provisions that develop and supplement it.

(b) The payment of the contribution to the Social Security of the self-employed person, by common contingencies, to the corresponding scheme. For such purposes, the managing body shall take charge of the share corresponding to the receipt of the economic benefits by cessation of activity from the month immediately following that of the event causing the cessation of activity. The basis for listing during that period corresponds to the regulatory basis for the cessation of activity in accordance with the terms laid down in Article 339, without, in any event, the basis of the contribution being lower than the amount of the minimum base or single basis of contribution provided for under the scheme.

In the cases provided for in Article 331.1.d, there will be no obligation to contribute to Social Security, as provided for in Article 21.5 of the Organic Law 1/2004 of 28 December on Comprehensive Protection Measures against Gender Violence.

2. The system of protection by cessation of activity shall include, in addition, training measures, vocational guidance and promotion of the entrepreneurial activity of self-employed workers who are beneficiaries of the activity, the management of which shall be the responsibility of the entities provided for in Article 344.5.

Article 330. Requirements for the birth of the right to protection.

1. The right to protection by cessation of activity shall be recognised as self-employed workers in which the following requirements are met:

(a) Be affiliated and on the high in the Special Regime of Workers for Account or Autonomy or in the Special Regime of the Workers of the Sea, if any.

(b) Having covered the minimum period of contribution per cessation of activity referred to in Article 338.

c) To find themselves in a legal situation of cessation of activity, to subscribe to the commitment of activity referred to in Article 300 and to accredit active availability for the return to the labour market through the training activities, professional orientation and promotion of the entrepreneurial activity to which the public service of employment of the corresponding autonomous community can be called, or in its case the Social Institute of the Navy.

(d) Failure to comply with the ordinary age for entitlement to the contributory pension pension, unless the self-employed worker is not entitled to the required contribution period.

e) Hallating to the current in the payment of the quotas to the Social Security. However, if this requirement is not met on the date of cessation of activity, the managing body shall invite the self-employed person to pay the fees due within the unextended period of 30 calendar days. The regularization of the uncovered will produce full effects for the acquisition of the right to protection.

2. Where the self-employed worker has one or more workers in his or her position and one of the causes of Article 331.1 is satisfied, the fulfilment of the guarantees, obligations and procedures laid down in the labour law shall be a prerequisite for the cessation of activity.

The same rule shall apply in the case of a self-employed professional who pursues his professional activity in conjunction with others, irrespective of whether or not the other professionals have ceased, as well as in the case of cooperatives referred to in Article 335 where the total cessation of the activity occurs.

Article 331. Legal status of cessation of activity.

1. Without prejudice to the peculiarities provided for in the following chapter, all self-employed persons who cease to be employed in any of the following cases shall be in a legal position to cease activity:

(a) For the concurrency of economic, technical, productive or organizational reasons determining the infeasibility of pursuing economic or professional activity.

In case of establishment open to the public, the closure of the same will be required during the receipt of the subsidy or its transmission to third parties. However, the self-employed owner of the building where the establishment is located may carry out the acts of disposition or enjoyment in respect of his right, provided that they do not involve the continuity of the self-employed in the completed economic or professional activity.

Economic, technical, productive, or organizational reasons shall be understood to exist when any of the following circumstances are present:

1. Losses arising from the development of the activity in a full year, exceeding 10% of the income earned in the same period, excluding the first year of the start of the activity.

2. Judicial or administrative executions for the collection of debts recognized by the executive bodies, which involve at least 30 percent of the income of the immediately preceding economic year.

3. º The judicial declaration of contest that prevents the continuation of the activity, in the terms of Law 22/2003, of July 9, Bankruptcy.

b) By force majeure, determining the temporary or permanent cessation of economic or professional activity.

(c) For the loss of the administrative license, provided that the administrative license itself constitutes a requirement for the exercise of economic or professional activity and is not motivated by the commission of criminal offences.

d) The gender-based violence that determines the temporary or definitive cessation of the activity of the self-employed worker.

e) By divorce or marriage separation, by judicial decision, in cases where the self-employed person exercised family support functions in the business of his or her former spouse or the person from whom he has been separated, according to which he was included in the corresponding Social Security Scheme.

2. In no case shall it be considered as a legal status of cessation of activity:

(a) To those who voluntarily cease or discontinue their activity, except in the case provided for in Article 333.1.b).

(b) To the self-employed persons provided for in Article 333 who, after ceasing their relationship with the customer and receiving the benefit by cessation of activity, re-hire the same customer within one year from the time the benefit was extinguished, in which case they shall reintegrate the benefit received.

Article 332. Accreditation of the legal status of cessation of activity.

1. The legal situations of cessation of the activity of self-employed workers shall be credited by means of a sworn declaration by the applicant, in which the reason or reasons for the cessation and the date of effect of the eesc are entered, to which the following documents shall be accompanied, without prejudice to the provision, if appropriate, of any legally admitted means of proof:

(a) The economic, technical, productive or organizational reasons shall be credited by the accounting, professional, fiscal, administrative or judicial documents that justify the lack of viability of the activity.

In any case, the documents certifying the closure of the establishment in the terms of Article 331.1 (a) should be provided, the lower in the tax census of Employers, Professionals and Reholders and the reduction in the special social security system in which the applicant was framed. In the event that the activity requires the granting of authorizations or administrative licenses, the corresponding low application communication and, where applicable, the grant thereof, or the agreement of its withdrawal, shall be accompanied.

Without prejudice to the documents referred to in the preceding paragraph, the concurrency of economic reasons shall be deemed to be accredited by the contribution, in the terms of the rules laid down in regulation, of the accounting documentation drawn up by the self-employed worker, in which the level of losses required under the terms of Article 331.1 (a) is recorded. corresponding to the accounts provided. In any case, the items to be entered shall correspond to concepts accepted in the rules governing the accounts.

The self-employed worker may make his or her request by providing estimated closing data, in order to expedite the instruction of the procedure, and shall incorporate the final ones with a prior character to the decision.

b) The loss of the administrative license which enabled the exercise of the activity by means of a corresponding resolution.

(c) Gender violence, by the applicant's written declaration of having ceased or interrupted his economic or professional activity, to which the protection order will be attached or, failing that, the report of the Prosecutor's Office indicating the existence of indications of being a victim of gender-based violence. The declaration may be replaced by the written communication of the client from whom the worker is economically dependent, in which the cessation or interruption of the activity is to be recorded. Both the declaration and the communication must contain the date from which the cessation or interruption has occurred.

(d) The divorce or marriage separation agreement of the family members in the situation provided for in Article 331.1.e) shall be established by means of the corresponding judicial decision, which shall accompany the corresponding documentation showing the loss of exercise of the functions of direct family support in the business, which had been carried out prior to the marriage break or separation.

2. The documentation to be presented by the self-employed will be regulated in order to prove the legal status of the cessation of activity provided for in this article.

CHAPTER II

Legal status of cessation of activity in special cases

Article 333. Economically dependent self-employed workers.

1. Economically dependent self-employed workers who, without prejudice to the provisions of the first paragraph of Article 331, cease their activity on termination of the contract concluded with the customer from whom they are economically dependent, shall be in a legal position to cease their activity, in the following cases:

a) By the termination of the duration agreed upon in the contract or conclusion of the work or service.

b) Due to a serious contractual breach of the client, duly accredited.

(c) By termination of the contractual relationship adopted by reason justified by the client, in accordance with the provisions of Law 20/2007 of July 11.

d) By termination of the contractual relationship adopted for unjustified cause by the client, in accordance with the provisions of Law 20/2007 of July 11.

e) By death, incapacity or retirement of the client, provided that the continuation of the activity is prevented.

2. The legal status of cessation of activity laid down in paragraph 1 shall also apply to self-employed workers who lack the recognition of economically dependent persons, provided that their activity complies with the conditions laid down in Article 11 of Law No 20/2007 of 11 July and in Article 2 of Royal Decree 197/2009 of 23 February establishing the Statute for an autonomous work on the contract of the economically dependent self-employed worker and the establishment of the State Register of professional associations of self-employed persons.

3. Without prejudice to the provisions of Article 332.1, the legal situations of cessation of activity of economically dependent self-employed workers, as well as those referred to in paragraph 2, shall be established through the following means:

(a) The termination of the duration agreed in contract or conclusion of the work or service, by means of its communication to the corresponding record of the public service of employment with the documentation that justifies it.

(b) The client's serious contractual breach, by means of a written communication of the client, stating the date from which the cessation of the activity took place, by means of the minutes resulting from the previous conciliation, or by means of a judicial decision.

(c) The justified cause of the client, by means of written communication issued by the client within ten days of its concurrence, in which the alleged motive must be stated and the date from which the cessation of the activity of the self-employed worker occurs. In the event of no written communication, the self-employed worker may ask the client to comply with that requirement, and if ten days after the request the client does not respond, the economically dependent self-employed worker may go to the managing body informing of the situation, providing a copy of the request made to the client and requesting the right to protection for the cessation of activity.

(d) The unjustified cause, by means of communication issued by the client within ten days of its concurrence, in which the compensation paid and the date from which the cessation of the activity took place, by means of the act resulting from the previous conciliation or through a judicial decision, must be recorded, regardless of the fact that the same was under appeal by the client. In the event of no written communication, the self-employed worker may ask the client to comply with that requirement, and if ten days after the request the client does not respond, the economically dependent self-employed worker may go to the managing body informing of the situation, providing a copy of the request made to the client and requesting the right to protection for the cessation of activity.

e) The death, incapacity or retirement of the client, by means of certification of death of the Civil Registry, or resolution of the corresponding managing body accrediting the recognition of the retirement pension or permanent incapacity.

4. The documentation to be presented by the self-employed will be regulated in order to prove the legal status of the cessation of activity provided for in this article.

Article 334. Self-employed workers for their status as partners in capital companies.

1. The legal status of the cessation of the activity of self-employed persons included in the Special Regime of the Workers for the Account of Own or Autonomy by application of Article 305. (2) (b) it shall be produced where the person who is involuntarily ceases to be a member of the company or the administrator of the company or in the provision of services to the company and the company has incurred losses under the terms of Article 331.1 (a) .1 or has reduced his net worth to less than two thirds of the share of the share capital.

2. The cessation of activity of the partners of the capitalist entities shall be established by means of the agreement adopted by the board, whereby the end of the term of office of administrator or adviser is available, together with the certificate issued by the Commercial Registry that accredits the registration of the agreement. In the event of termination of the service provision, the contribution of the supporting document as well as the agreement of the Board of Reduction of the capital for losses shall be required.

In both cases the accreditation of the situation of losses or decrease of the net worth shall be required in the terms set out in paragraph 1.

Article 335. Associate worker worker worker partners.

1. Member worker cooperative workers who are in one of the following cases shall be considered to be in a legal position to cease activity:

(a) Those who have ceased, either definitively or temporarily, in the provision of work and, therefore, in the activity carried out in the cooperative, losing the economic rights derived directly from that benefit by any of the following reasons:

1. No. By expulsion from the cooperative.

2. ' For economic, technical, organizational, productive or force majeure.

3. º By the end of the period to which the given duration of the societarium was limited.

4. Because of gender-based violence, in the female workers.

5. No. For loss of administrative license of the cooperative.

(b) Applicants for test-period partners who have ceased to provide work during the same period by unilateral decision of the Rector Board or the corresponding administrative body of the cooperative.

2. The declaration of the legal status of the cessation of activity of the associated worker worker cooperative members shall be made in accordance with the following rules:

(a) In the event of expulsion of the partner, notification of the expulsion agreement by the Rector Council of the cooperative or the corresponding administrative body shall be required, indicating its date of effect, and in any case the judicial conciliation act or the final decision of the competent jurisdiction that expressly declares the improvenance of the expulsion.

(b) In the case of a permanent or temporary cessation of activity for economic, technical, organisational or production reasons, in the terms set out in Article 331.1 (a). The closure of the public establishment shall not be required in cases where the entire working partner of the associated cooperative is not closed.

Such causes shall be credited by the contribution, by the cooperative society, of the documents referred to in Article 332.1.a. A literal certification of the agreement of the general assembly of the permanent or temporary cessation of the work and activity of the workers ' partners must also be established.

(c) In the case of the end of the period to which the societarium link of a given duration was limited, certification by the Rector Council or the corresponding administrative organ of the discharge in the cooperative will be necessary for that cause and its date of effect.

(d) In the case of gender-based violence, by the written declaration of the applicant to have ceased or interrupted his or her work in the cooperative society, to which the protection order or, failing that, the report of the Prosecutor's Office shall be attached, indicating the existence of indications of being a victim of gender-based violence. The declaration must contain the date from which the cessation or interruption occurred.

e) In the case of termination during the probationary period, communication of the agreement of non-admission by the Rector Council or the corresponding administrative body of the cooperative to the applicant shall be necessary.

3. The worker members of the associated worker cooperatives shall not be in a legal position to cease activity, which, after definitively ceasing in the provision of work, and therefore, in the activity carried out in the cooperative, and having received the benefit by cessation of activity, return to the same cooperative society within a period of one year, from the moment when the benefit was extinguished. If the working partner reenters the same cooperative society within the prescribed period, it must reintegrate the perceived benefit.

4. Workers who are in a legal position of cessation of activity shall apply for the recognition of the right to benefits to the managing body of Article 346, except as provided for in paragraph 3 of that Article and until the last day of the month following the declaration of the legal status of the cessation of activity, in accordance with the terms of paragraph 2.

If the application is submitted outside the indicated time limit, the general rules of this title shall be in accordance with the provisions of this Title.

Article 336. Self-employed workers who carry out their professional activities together.

Professional self-employed workers who have ceased, either definitively or temporarily in the profession developed jointly with others, shall be considered to be in a legal position to cease activity, for any of the following reasons:

(a) For the concurrency of economic, technical, productive or organizational reasons referred to in Article 331.1 (a), and determinants of the infeasibility of continuing with the profession, whether or not the total cessation of the activity of the company or legal form in which it is exercising its profession is carried out.

The closure of an establishment open to the public shall not be required in cases where the entire staff of the institution does not cease, except in cases where the establishment is exclusively carried out by the professional. However, in this case, the legal status of the cessation of activity cannot be declared where the self-employed worker, after ceasing in his activity and receiving the benefit by cessation of activity, returns to pursue the professional activity in the same entity within a period of one year, from the moment when the benefit was extinguished. In the event of non-compliance with this clause, the perceived benefit must be reintegrated.

b) By force majeure, determining the temporary or permanent cessation of the profession.

(c) For the loss of the administrative license, provided that the administrative license itself constitutes a requirement for the exercise of economic or professional activity and is not motivated by the commission of criminal offences.

d) The gender-based violence determining the temporary or permanent cessation of the profession of the self-employed worker.

e) By divorce or marriage separation agreement, by means of a corresponding judicial decision, in cases where the independent or divorced self-employed person exercised family support functions in the business of his or her former spouse or the person from whom he has been separated, depending on which he was included in the corresponding social security scheme, and who cease to be exercised because of the marriage breakdown or separation.

CHAPTER III

Protection Regime

Article 337. Application and birth of the right to protection by cessation of activity.

1. Self-employed workers who meet the requirements laid down in Article 330 shall apply to the same mutual partner with the social security to whom the recognition of the right to protection by cessation of activity is adhered to.

With regard to self-employed persons who are not attached to a mutual benefit, the provisions of Article 346.3 shall apply.

Such recognition shall mean the right to benefit from the corresponding economic benefit, from the first day of the month immediately following that in which the event causing the cessation of activity occurred. Where the economically dependent self-employed worker has completed his/her relationship with the principal client, in order to be entitled to the benefit of the benefit, he/she shall not be able to engage with other clients from the day on which he or she initiates the recovery of the benefit.

2. The recognition of the legal status of cessation of activity may be requested until the last day of the month following the end of the activity. However, in the legal situations of cessation of activity caused by economic, technical, productive or organizational reasons, of force majeure, by gender violence, by the will of the client founded in justified cause and by death, incapacity and retirement of the client, the term will start to compute from the date that has been recorded in the corresponding documents that credit the concurrence of such situations.

3. Where the application is lodged after the period laid down in the preceding paragraph, and provided that the self-employed person complies with the other legally provided requirements, the period of receipt shall be deducted from the days between the date on which the application was lodged and the date on which it was lodged.

4. The management body shall take charge of the Social Security quota from the month immediately following the date on which the cessation of activity has taken place, provided that it has been requested within the time limit laid down in paragraph 2. In another case, the managing body shall take charge from the month following that of the application. Where the economically dependent self-employed worker has completed his/her relationship with the principal client, in the event that, in the month following the causing event, he/she has an activity with other clients, the managing body shall be obliged to quote from the date of commencement of the benefit.

Article 338. Duration of the economic benefit.

1. The duration of the cessation of activity shall be on the basis of the periods of contribution made within the period of 48 months preceding the legal status of cessation of activity, of which at least 12 months must be continued and immediately preceding the cessation of activity on the basis of the following scale:

	Period - Months	Period of Protection - Months
twelve to seventeen	2
eighteen to twenty-three	3
	4
	to thirty-five	5
thirty-six to forty-two	6
forty-three to forty-seven	8
forty-eight in forward	12

2. In accordance with the second paragraph of the fourth additional provision of Law 20/2007 of 11 July, in the case of self-employed persons between the age of 60 and the age at which the pension is payable, the duration of the benefit is increased according to the following table:

	Period - Months	Period of protection - Months
twelve to seventeen	2
eighteen to twenty-three	4
	6
	to thirty-five	8
-six to forty-two	10
forty-three onwards	12

3. The self-employed person who has been recognised as having the right to economic protection by cessation of activity may reapply for a new recognition, provided that the legal requirements are met and that eighteen months have elapsed since the last entitlement to the benefit has been recognised.

4. For the purposes of determining the periods of contribution referred to in paragraphs 1 and 2:

(a) Only the cessation of activities carried out under the special scheme concerned shall be taken into account.

(b) Account shall be taken of any activity which has not been taken into account for the recognition of an earlier right of the same nature.

(c) The listed months shall be computed as complete months.

(d) Quotations which generated the last benefit by cessation of activity may not be computed for the recognition of a subsequent right.

(e) In the Special Regime of the Workers of the Sea, the mandatory periods of closure approved by the competent authority shall not be taken into account for the calculation of the 12-month period continued and immediately prior to the legal status of the cessation of activity, provided that in those periods of closure the provision for cessation of activity would not have been received.

Article 339. Amount of the economic benefit by cessation of the activity.

1. The regulatory basis for the economic benefit by cessation of activity shall be the average of the bases for which it has been listed for the 12 months following and immediately preceding the legal status of the cessation.

In the Special Regime of the Workers of the Sea the regulatory base will be calculated on the totality of the basis of quotation for this contingency, without application of the correction coefficients of quotation, and moreover, the periods of compulsory closure approved by the competent authority will not be taken into account for the computation of the period of 12 months continued and immediately prior to the legal situation of cessation of activity, as long as in those periods of closure the benefit by cessation of activity would not have been perceived.

2. The amount of the benefit, throughout its period of enjoyment, shall be determined by applying to the regulatory base 70%.

The maximum amount of benefit per cessation of activity shall be 175 per cent of the public indicator of multiple-effects income, except where the self-employed worker has one or more children in his or her capacity, in which case the amount shall be, respectively, 200 per cent or 225 per cent of that indicator.

The minimum amount of benefit per cessation of activity will be 107 per cent or 80 per cent of the public indicator of multiple-effects rents, according to the self-employed worker having children in his or her capacity, or not.

3. For the purposes of calculating the maximum and minimum amounts of the benefit by cessation of activity, it shall be understood that children are in charge, if they are less than twenty-six years old, or older with a disability in grade equal to or greater than 33%, lack income of any kind equal to or above the minimum interprofessional salary excluding the proportional portion of the extraordinary payments, and they live with the beneficiary.

For the purposes of the maximum and minimum amount of the benefit by cessation of activity, the public indicator of monthly multiple effects, increased by one-sixth, shall be taken into account in force at the time of the birth of the right.

Article 340. Suspension of the right to protection.

1. The right to protection by cessation of activity shall be suspended by the managing body in the following cases:

(a) During the period that corresponds to the imposition of a penalty for a minor or serious infringement, in the terms established in the recast of the Law on Violations and Sanctions in the Social Order.

b) During compliance with conviction involving deprivation of liberty.

(c) During the period of carrying out a work for own account or for an employed person, without prejudice to the termination of the right to protection by cessation of activity in the case laid down in Article 341.1.c).

2. The suspension of the right shall result in the interruption of the payment of the economic benefit and the contribution by complete monthly payments without affecting the period of its collection, except in the case referred to in point (a) of the previous paragraph, in which the period of collection shall be reduced for a period equal to that of the suspension produced.

3. The protection by cessation of activity shall be resumed upon application by the person concerned, provided that the person concerned has completed the cause of suspension and that the legal status of the cessation of activity is maintained.

The right to resume will be born from the end of the cause of suspension, as long as it is requested within the next fifteen days.

The recognition of the resumption shall entitle to the enjoyment of the corresponding economic benefit to be received, as well as to the quotation, from the first day of the month following that of the request for the resumption. If the application is submitted, the time limit shall be as provided for in Article 337.3.

Article 341. Extinction of the right to protection.

1. The right to protection by cessation of activity shall be extinguished in the following cases:

(a) By exhaustion of the term of duration of the benefit.

(b) By imposing the sanctions in the terms set out in the recast of the Law on Infractions and Sanctions in the Social Order.

(c) For the performance of an employed or self-employed person for a period of 12 months or more, in the latter case, provided that he is entitled to protection by cessation of activity as a self-employed worker.

d) For the purposes of the ordinary retirement age or, in the case of self-employed persons, under the special scheme for the workers of the sea, a theoretical retirement age, except where the conditions for access to the contributory retirement pension are not met. In this case, the cessation of activity shall be extinguished if the self-employed person complies with the other conditions for access to that pension or the term of duration of the protection is exhausted.

(e) By recognition of a retirement pension or permanent incapacity, without prejudice to the provisions of Article 342.2.

f) By transfer of residence abroad, except in cases which are regulated by law.

g) By voluntary waiver of the right.

h) By death of the self-employed worker.

2. Where the right to benefit is extinguished in the cases referred to in point (c) of the preceding paragraph, the self-employed person may, in the case of a new benefit, opt in between reopening the initial right for the period in question and the bases and rates corresponding to him or receiving the benefit generated by the new contributions made. Where the self-employed person opts for the above benefit, the contributions which he or she has generated for the benefit for which he has not chosen may not be taken into account for the recognition of a subsequent right.

Article 342. Incompatibilities.

1. The perception of the economic benefit by cessation of activity is incompatible with self-employment, even if its realization does not imply the obligatory inclusion in the Special Regime of the Workers for Account Own or Autonomous or in the Special Regime of the Workers of the Sea, as well as with the work for an employed person.

The incompatibility with self-employment established in the previous paragraph will have the exception of agricultural work without commercial purpose on the areas dedicated to family gardens for self-consumption, as well as those aimed at maintaining good agricultural and environmental conditions provided for in the European Union regulations for agricultural land. This derogation will also cover family members who are included in the Special Scheme for Social Security of Workers for Own or Self-employed persons who are also recipients of the economic benefit by cessation of activity. This derogation will be developed by regulatory standard.

It will also be incompatible with obtaining pensions or economic benefits from the Social Security system, unless they have been compatible with the work that led to the provision for a cessation of activity, as well as measures to promote the cessation of activity regulated by sector-specific legislation for different groups, or those which may be regulated in the future on a state-by-state basis.

2. As regards the self-employed persons included in the Special Scheme for the Workers of the Sea, the cessation of activity will be incompatible with the perception of aid for the cessation of the fleet.

Article 343. Cessation of activity, temporary incapacity, maternity and paternity.

1. Where the event causing the protection by cessation of activity occurs as long as the self-employed worker is in a situation of temporary incapacity, the latter shall continue to receive the temporary incapacity benefit at the same amount as the cessation of activity until the latter becomes extinct, at which time he shall be entitled, provided that he meets the legally established requirements, the economic benefit by cessation of activity which corresponds to him. In such a case, the period of receipt of the benefit by cessation of activity, as already consumed, shall be deducted from the time spent in the situation of temporary incapacity as from the date of the legal status of cessation of activity.

2. Where the event causing the protection by cessation of activity occurs when the self-employed worker is in a maternity or paternity situation, the maternity or paternity allowance shall continue to be paid until the maternity or paternity leave is provided, at which time it shall be payable, provided that they meet the legally established requirements, the economic benefit by cessation of activity which corresponds to them.

3. If, during the period of receipt of the economic benefit by cessation of activity, the self-employed person is subject to temporary incapacity which is a relapse of a prior process initiated prior to the legal status of the cessation of the activity, he shall receive the benefit in respect of such a contingency in the same amount as the benefit of the cessation of the activity. In this case, and where the self-employed person continues to be in temporary incapacity after the end of the period of duration initially established for the termination of the activity, he will continue to receive the temporary incapacity benefit at the same amount as he was receiving.

When the self-employed worker is receiving the benefit by cessation of the activity and becomes a temporary disability that does not constitute a relapse of a previous process initiated before, he will receive the benefit for this contingency in amount equal to the benefit of the cessation of the activity. In this case, and where the self-employed person continues to be in temporary incapacity after the end of the period of duration initially established for the cessation of the activity, he shall continue to receive the temporary incapacity benefit equal to 80% of the public indicator of multiple monthly income.

The period of receipt of the benefit by cessation of activity shall not be extended as a result of the self-employed worker moving into the temporary disability situation. During that situation, the management body shall take charge of the contributions to the social security system, in accordance with the terms laid down in Article 329.1.b), until the period of duration of the benefit to which the self-employed person is entitled has been exhausted.

4. If, during the period of receipt of the economic benefit, the beneficiary is in a maternity or paternity situation, the person concerned shall be entitled to the benefit which the person concerned is entitled to receive. Once the latter has been extinguished, the managing body shall, on its own initiative, resume the payment of the economic benefit by cessation of activity until the period of duration to which it is entitled is exhausted.

CHAPTER IV

Financial system and performance management

Article 344. Financing, base and type of contribution.

1. The protection by cessation of activity shall be financed exclusively from the contribution of the contribution for such contingency. The date of coverage shall start from the first day of the same month in which it is formalised.

2. The basis for the cessation of activity shall be the basis of the contribution of the Special Scheme for the Own or Self-Employed Workers who have chosen, as their own, the self-employed worker in accordance with the rules of application, or the one who corresponds to him as a self-employed person in the Special Regime of the Workers of the Sea.

3. The rate of contribution corresponding to the protection of social security by cessation of activity, applicable to the base determined in the preceding paragraph, shall be established in accordance with Article 19. However, in order to maintain the financial sustainability of the protection system, the General Budget Law of the State of each financial year shall establish the rate of contribution applicable to the financial year to which they relate in accordance with the following rules:

(a) The type of quotation expressed as per cent shall be the rate of the following formula:

TC_t = G /BC* 100

Being:

t = year to which the General Budget of the State in which the new rate of contribution will be in force.

TC_t = applicable quote type for year t.

G = sum of the cessation of activity expense of months from 1 August of year t-2 to 31 July of year t-1

BCB = sum of the trading bases for cessation of activity of the months from 1 August of the year t-2 to 31 July of year t-1.

b) Notwithstanding the above, it is not appropriate to apply the resulting type of the formula, remaining the current rate, when:

1. Place increase the current rate of contribution by less than 0.5 percentage points.

2. Subposition to reduce the rate of contribution in force by less than 0.5 percentage points, or where the reduction of the rate of more than 0.5 percentage points to the reserves of this benefit referred to in Article 346.2 provided for at the end of year t-1 do not exceed the expenditure budgeted for the provision of cessation of activity for the year t.

(c) In any event, the rate of contribution to be fixed annually may not be less than 2.2 per cent and not more than 4 per cent.

When the rate of contribution to be set in accordance with this paragraph exceeds 4 percent, all the periods of absence provided for in Article 338.1 of this Law will be revised upwards, which will be fixed in the corresponding State General Budget Law. Such upward revision will be at least two months.

4. The Independent Fiscal Responsibility Authority may issue an opinion, in accordance with the provisions of Article 23 of the Organic Law 6/2013, of 14 November, of the creation of the Independent Fiscal Responsibility Authority, with respect to the application by the Ministry of Employment and Social Security of the provisions of the previous paragraphs, as well as the financial sustainability of the system of protection for the cessation of activity.

5. The measures of training, vocational guidance and promotion of the entrepreneurial activity of self-employed workers benefiting from the protection by cessation of activity, as referred to in Article 329.2 of this Law, will be financed by 1% of the income set out in this article. These measures shall be managed by the public employment service of the competent autonomous community and by the Social Institute of the Navy, in proportion to the number of beneficiaries they manage.

Article 345. Collection.

1. The fee for protection by cessation of activity shall be collected by the General Treasury of Social Security in conjunction with the quota or the quotas of the Special Regime of the Workers for Account Own or Autonomous, or of the Special Regime of the Workers of the Sea, settling and entering in accordance with the rules governing the collection of Social Security for those special regimes.

2. The rules governing the collection of quotas, both on a voluntary and an executive basis, shall apply to the social security contribution to the social security scheme for the schemes mentioned above.

Article 346. Managing body.

1. Except as provided for in the previous Article and in paragraph 3 of this Article, it is for mutual partners with social security to manage the functions and services resulting from the protection by cessation of activity, without prejudice to the powers conferred on the competent bodies in the field of penalties for infringements of the social order and the powers of management and supervision conferred on the Ministry of Employment and Social Security in Article 98.1.

To this end, the management of the benefit by cessation of activity shall correspond to the mutual agreement with which the self-employed worker has formalised the document of accession, by subscribing to the corresponding Annex. The procedure for formalising the protection by cessation of activity, its period of validity and effects shall be governed by the rules of application for the cooperation of mutual societies in the management of social security.

2. The annual positive result that the mutual benefits of the management of the protection system will be used shall be for the establishment of a Stabilisation Reserve by Cese of Activity, whose minimum level of endowment will be equal to 5 percent of the quotas entered during the exercise by this contingency, which may be increased voluntarily to reach 25 percent of the same quotas, which will constitute the maximum level of endowment, and whose purpose will be to address the possible future negative results that will occur in this management.

Once the Stabilisation Reserve is provided with the end of the financial year in accordance with the terms established, the surplus will be entered into the General Treasury of the Social Security, destined for the provision of a Supplementary Reserve for the Stabilization of Activity, the purpose of which will also be the cancellation of the deficits that may be generated by the mutual funds after their reservation of cessation of activity, and the replacement thereof up to the minimum level indicated, in accordance with the provisions of Article 95.4.

In no case will the system of joint responsibility established for the associated entrepreneurs be applicable.

3. In the case of self-employed persons who are covered by the protection provided for contingencies arising from accidents at work and occupational diseases with a social security managing body, the processing of the application and the management of the provision by cessation of activity shall be:

a) In the field of the Special Regime of the Social Security of the Workers of the Sea, to the Social Institute of the Navy.

(b) In the field of the Special Regime of the Workers for Own or Autonomous Account, to the Public Service of State Employment.

4. The Autonomous Labour Council may obtain from the managing body the information it deems relevant in relation to the system of protection by cessation of activity and propose to the Ministry of Employment and Social Security those measures which are deemed appropriate for the better functioning of the system.

The managing body shall submit an annual report on the evolution of the system of protection by cessation of activity to the Council of the Autonomous Work. The Council may collect any additional information it considers relevant in relation to that system.

CHAPTER V

Obligations, Violations, and Sanctions Regime

Article 347. Obligations of the self-employed.

1. These are obligations of self-employed workers who are applicants and beneficiaries of protection by cessation of activity:

(a) To request the same mutual partner of Social Security with whom the professional contingencies have concerted the coverage of the protection by cessation of activity.

b) Quote for the contribution corresponding to the protection by cessation of activity.

c) Provide documentation and information that are necessary for the purposes of the recognition, suspension, extinction or resumption of the benefit.

(d) To request a reduction in the provision for cessation of activity when situations of suspension or termination of the right occur or to cease to meet the conditions required for their perception, at the time when such situations occur.

e) Do not work for your own or others during the perception of the benefit.

f) Reintegrate the improperly received benefits.

g) Comprising at the request of the managing body and be at the disposal of the public employment service of the corresponding autonomous community, or of the Social Institute of the Navy, in order to carry out the training, professional orientation and promotion activities of the entrepreneurial activity to which they are called.

(h) To participate in specific actions of motivation, information, guidance, training, retraining or professional insertion to increase their employability to be determined by the managing body, by the public employment service of the corresponding autonomous community, or by the Social Institute of the Navy, where appropriate.

2. For the purposes of applying the provisions set out in points (g) and (h) of the previous paragraph, the managing body or the public employment service of the relevant autonomous community shall take into account the status of a victim of gender-based violence, in order to ensure, where necessary, that the obligations arising from the commitment entered into are fulfilled.

3. The self-employed persons covered by Article 26.4 of Law No 20/2007 of 11 July shall be exempt from the obligation laid down in paragraph 1. (g) of this Article, as regards the promotion of entrepreneurial activity.

Article 348. Recovery of benefits unduly received.

Without prejudice to the provisions of Article 47.3 of the recast of the Law on Infractions and Sanctions in the Social Order, approved by Royal Decree-Law 5/2000 of 4 August, in the event that the provisions of Articles 347.1.e), 331.2.b), 335.3 and the second paragraph of Article 336.a) of this Law are not complied with, it shall apply for the drawback of benefits unduly received as set out in Article 55 of this Law and in Article 80 of the General Regulation on the Collection of Social Security, approved by Royal Decree 1415/2004, of 11 of June, the management body is responsible for the declaration as undue of the benefit.

Article 349. Infringements.

In the matter of violations and sanctions, the provisions of this law and the recast of the Law on Violations and Sanctions in the Social Order will be in place.

Article 350. Competent jurisdiction and prior complaint.

The courts of the social order shall be competent to hear the decisions of the managing body concerning the recognition, suspension or termination of benefits by cessation of activity, as well as the payment thereof. Irrespective of the provisions of Article 346.3, the person concerned may make a prior complaint to the managing body before he has come to the court of the competent social order. The decision of the managing body shall expressly indicate the possibility of lodging a complaint, as well as the time limit for its interposition.

TITLE VI

Non-contributory benefits

CHAPTER I

Family benefits in non-contributory mode

Section 1. Pres

Article 351. Enumeration.

Family benefits of Social Security, in its non-contributory mode, will consist of:

(a) An economic allowance for each child under the age of eighteen years or older and who is affected by a disability to a degree equal to or greater than 65 percent, by the beneficiary, whatever the legal nature of the filiation, as well as by the minors under his or her tenure as a permanent family member or guardian for adoption purposes.

The deceased person shall not lose the status of a child or a minor in charge for the mere fact of making a gainful employment for his or her own account or for others, provided that he continues to live with the beneficiary of the benefit and that the annual income of the deceased, as a result of the work, does not exceed 100 percent of the minimum inter-professional salary, also in annual calculation.

Such a condition shall be maintained even if the affiliation of the causative as a worker involves his/her framing in a social security scheme other than that in which the beneficiary of the benefit is affiliated.

(b) An economic benefit of single lump sum payment by birth or child adoption, in cases of large, single parent families and in the case of mothers with disabilities.

c) An economic benefit of single payment by birth or multiple adoption.

Section 2. Economic Allowance per child or child in charge

Article 352. Beneficiaries.

1. They shall be entitled to the economic allowance per child or child in charge of:

a) They are legally resident in Spanish territory.

(b) You have children or children under permanent family accommodation or are held for adoption in those who are in the circumstances referred to in point (a) of the previous article and who reside in Spanish territory.

In cases of legal separation or divorce, the right to the receipt of the allowance shall be kept for the father or mother for the children or children of his or her office.

(c) Do not receive annual income of any kind above EUR 11,576,83. The above amount shall be increased by 15% for each child or child in charge, from the second, including.

However, in the case of persons who are part of large families in accordance with the provisions of Law 40/2003 of 18 November, of Protection of the Families of Numerous Families, they shall also be entitled to the indicated economic allowance per child in charge if their annual income is not higher than EUR 17,423,84 in the cases in which three children are in charge, increasing by 2,822.18 euros for each dependent child from the fourth, including.

In the case of co-existence of the father and the mother, if the sum of the income of both exceeds the income limits set forth in the preceding paragraphs, the condition of the beneficiary shall not be recognized as any of them. The same rule shall apply in cases where the permanent family member or the guardian for adoption has been established by two persons forming the same family unit.

The annual income limits referred to in the first two paragraphs shall be updated annually in the General Budget Law of the State, in respect of the amount established in the previous year, at least, in the same percentage as in that law is established as a general increase in the contributory pensions of Social Security.

However, they may also be beneficiaries of the economic allocations per child or child in charge, who receive annual income by any nature which, exceeding the figure indicated in the preceding paragraphs, is less than the amount resulting from adding to that figure the product of multiplying the annual amount of the allowance per child by the number of children or minors in charge of the beneficiaries.

In such cases, the annual amount of the allocation shall be equal to the difference between the revenue received by the beneficiary and the figure resulting from the application of the preceding paragraph. This amount shall be distributed among the children or children in charge of the beneficiary and the monthly payments to which, within each financial year, the allowance is entitled.

The economic allowance shall not be recognised per child or child in charge where the difference referred to in the preceding paragraph is less than the monthly amount of the allowance, for each child or child in charge without a disability, as laid down in Article 353.1.

(d) Do not have the right, neither the father nor the mother, to benefits of this same nature in any other public social protection regime.

2. They shall also be beneficiaries of the allocation which, where appropriate and on the basis of which their parents have been assigned:

(a) The orphans of the father and mother, under eighteen years of age or older and who are persons with disabilities of a degree equal to or greater than 65 percent.

(b) Those who are not orphans and have been abandoned by their parents, provided that they are not in permanent family accommodation or are held for adoption purposes.

(c) Children with disabilities over the age of eighteen years whose capacity has not been judicially modified and retain their capacity to act shall be beneficiaries of the allocations which would be the responsibility of their parents.

In the case of minors without disabilities, it is essential that their annual income, including, where appropriate, the orphan's pension, do not exceed the limit set out in paragraph 1 (c).

3. In the case of children or minors in charge of disability, no limit on economic resources shall be required for the purposes of recognition of the status of a beneficiary.

Article 353. Amount of allocations.

1. The amount of the economic allocation referred to in Article 351.a) shall be EUR 291 per year, except in the case of the special cases referred to in the following paragraph.

2. In cases where the child or child in charge has the status of a person with a disability, the amount of the economic allowance shall be as follows:

a) 1,000 euros, when the child or child in charge has a disability degree equal to or greater than 33 percent.

(b) EUR 4,414,80, where the child in charge is over eighteen years of age and is affected by a disability to a degree equal to or greater than 65%.

(c) EUR 6,622,80, where the child in charge is over eighteen years of age, is affected by a disability to a degree equal to or greater than 75% and, as a result of anatomical or functional losses, needs the contest of another person to perform the most essential acts of life, such as dressing, scrolling, eating or analogous.

Article 354. Determination of the degree of disability and the need for the contest of another person.

The degree of disability, for the purposes of the recognition of the allowances per child with disability in charge, as well as the situation of dependency and the need for the contest of another person referred to in paragraph 2.c) of the previous article will be determined by the application of the baremo approved by the Government by royal decree.

Article 355. Declaration and effects of family variations.

1. Any beneficiary shall be obliged to declare any variation in his family, provided that such variations are to be taken into account for the purposes of the birth, modification or extinction of the right.

In no case will it be necessary to document those facts or circumstances, such as the amount of pensions and subsidies, that the Social Security Administration must know directly.

Every beneficiary will be obliged to present, within the first quarter of each year, an expressive statement of the income during the previous year.

2. When the variations referred to in the previous paragraph are produced, they shall take effect:

(a) In the case of the birth of the right, from the first day of the calendar quarter immediately following the date on which recognition was requested.

(b) In the event of the extinction of the right, from the last day of the calendar quarter within which the variation in question has occurred.

Article 356. Accrual and credit.

1. The economic allocations per child or child shall be payable according to the monthly payments to which the beneficiary is entitled, within each financial year.

2. The payment of the economic allowances per child or child shall be carried out with the periodicity laid down in the rules for the development of this law.

Section 3. Economic Provision by birth or adoption of child in cases of large, single-parent families and mothers with disabilities

Article 357. Provision and beneficiaries.

1. In cases of birth or adoption of a child in Spain in a large family or who, for that reason, acquire such a condition, in a single-parent family or in the case of mothers who have recognized a degree of disability equal to or greater than 65%, shall be entitled to an economic benefit from the Social Security system in the amount and under the conditions set out in this section.

2. For the purposes of consideration as a large family, the provisions of the Law on the Protection of the Families of Many.

Single-parent family shall be understood as a single parent with whom the child is born or adopted and who is the sole supporter of the family.

3. For the purposes of consideration as a beneficiary of the benefit, it is necessary for the father, mother or, failing that, the person to be established, to meet the conditions laid down in Article 352.1 (a), (c) and (d).

In the case of co-existence of the father and the mother if the sum of the income received by both exceeds the limits laid down in Article 352.1.c) the condition of the beneficiary shall not be recognised as any of them.

Article 358. Amount of benefit.

1. The provision by birth or adoption of a child, as regulated in this Section, shall consist of a single payment of EUR 1,000.

2. In cases where the annual revenue received, of any kind, exceeds the limit laid down in Article 352.1.c) but is less than the result of adding to that limit the amount of the benefit, the amount of the benefit shall be equal to the difference between the income received by the beneficiary and the result of the sum indicated.

The benefit shall not be recognised in cases where the difference referred to in the preceding paragraph is less than the monthly amount of the allowance, for each child or child with no disability in charge set out in Article 353.1.

Section 4. First Delivery or Multiple Adoption

Article 359. Beneficiaries.

They shall be beneficiaries of the economic benefit by birth or multiple adoption produced in Spain by the persons, father or mother or, failing that, who is regulated by law, meeting the requirements laid down in Article 352.1 (a) and (d).

It is understood that there is birth or multiple adoption when the number of born or adopted is equal to or greater than two.

Article 360. Amount.

The amount of the economic benefit by delivery or multiple adoption shall be as follows:

Number of children born or adopted

Number of times the interprofessional minimum
2	4
3	8
4 and more	12

Section 5. Common Provisions

Article 361. Incompatibilities.

1. In the event that the circumstances necessary for the status of beneficiaries of the benefits provided for in this Chapter are met in the father and the mother, the right to receive it may be recognised only in favour of one of them.

2. The benefits provided for in this Chapter shall be incompatible with the perception by the parent or the mother of any other similar provision laid down in the other public social protection schemes.

In cases where one of the parents is included, because of the activity performed or because of his or her condition as a pensioner, in a public social security scheme, the corresponding benefit shall be recognised by that scheme.

3. The perception of the economic allocations per child with disabilities in charge, as laid down in Article 353.2 (b) and (c), shall be incompatible with the condition, on the part of the child, of invalidity or retirement pensioner in non-contributory form.

Article 362. Revaluation.

Family benefits in the non-contributory form covered by this Chapter shall apply to them the revaluation criterion laid down in Article 58.

CHAPTER II

Non-contributory pensions

Section 1. Uncontributory Invalidity

Article 363. Beneficiaries.

1. Persons who meet the following requirements shall be entitled to the non-contributory invalidity pension:

a) Being over eighteen and under sixty-five years of age.

b) Reside legally in Spanish territory and have done so for five years, of which two must be immediately prior to the date of application for the pension.

c) Being affected by a disability or a chronic illness, to a degree equal to or greater than 65 percent.

d) Rent of sufficient income or income. Insufficient income or income shall be deemed to exist where the sum, in annual accounts, of the same is less than the amount, also in annual accounts, of the benefit referred to in paragraph 1 of the following Article.

Although the applicant does not have his own income or income, in the terms mentioned in the preceding paragraph, if he lives with other persons in the same economic unit, only the requirement of a lack of income or sufficient income shall be understood when the sum of all the members of that unit is lower than the limit for the accumulation of resources obtained in accordance with the following paragraphs.

The beneficiaries of the non-contributory invalidity pension who are employed, are self-employed or are eligible for the active employment income programmes for long-term unemployed persons over 40 and five years shall automatically recover, where appropriate, the right to such a pension when, respectively, their employment is terminated, they cease to carry out their employment or cease in the active employment income programme, to the effect that, by way of derogation from paragraph 5, they shall not be taken into account in the annual calculation. of their income, which they would have received by virtue of their employment activity as an employed person, or because of their integration into the programme of active income for insertion in the economic year in which the contract is extinguished, the cessation of work or the programme.

2. The limits of the accumulation of resources, in the case of economic unit, shall be equivalent to the amount, in annual calculation, of the pension, plus the result of multiplying 70% of that figure by the number of cohabitants, minus one.

3. Where co-existence within the same economic unit occurs between the applicant and his or her descendants or ascendants in the first degree, the limits for the accumulation of resources shall be equivalent to two and a half times the amount resulting from the application of paragraph 2.

4. There shall be an economic unit in all cases of co-existence of a beneficiary with other persons, whether or not they are beneficiaries, united with that person by marriage or by ties of relationship of consanguinity to the second degree.

5. For the purposes of the above paragraphs, they shall be regarded as a revenue or a computer income, any goods and rights, derived from both the work and the capital, as well as those of a borrowing nature.

When the applicant or members of the co-existence unit in which he or she has movable or immovable property, their effective returns shall be taken into account. If there are no effective returns, they shall be valued according to the rules established for the Income Tax of the Physical Persons, with the exception, in any case, of the dwelling usually occupied by the beneficiary. The periodic allocations for dependent children will also not be computed.

6. The income or income, as well as the other's, for reasons of living together in the same economic unit, the residence in Spanish territory and the degree of disability or chronic illness condition both the right to a pension and the preservation of the same and, where appropriate, the amount of the pension.

Article 364. Amount of pension.

1. The amount of the non-contributory invalidity pension shall be fixed, in the annual amount, in the corresponding State General Budget Law.

When in the same economic unit there is more than one beneficiary entitled to a pension of this same nature, the amount of each pension will be determined according to the following rules:

(a) The amount referred to in the first paragraph of this paragraph will be added to 70 percent of the same amount, as many times as the number of beneficiaries, minus one, exist in the economic unit.

(b) The amount of the pension for each of the beneficiaries shall be equal to the ratio of dividing the result of the sum provided for in the preceding letter by the number of beneficiaries entitled to a pension.

2. The amounts resulting from the provisions of the preceding paragraph, calculated on an annual basis, are compatible with the annual income or income of those who, where appropriate, have each beneficiary, provided that they do not exceed 35% of the annual amount of the non-contributory pension. In another case, the amount of the income or income exceeding that percentage shall be deducted from the amount of that pension, except as provided for in Article 366.

3. In the case of co-existence of the beneficiary or beneficiaries with non-beneficiary persons, if the sum of the annual income or income of the economic unit plus the non-contributory pension or pension, calculated in accordance with the two preceding paragraphs, shall exceed the limit for the accumulation of resources laid down in paragraphs 2 and 3 of the preceding article, the pension or pensions shall be reduced in order not to exceed the said limit, with each pension falling in the same amount.

4. By way of derogation from paragraphs 2 and 3 of this Article, the amount of the pension recognised shall be at least 25% of the amount of the pension referred to in paragraph 1.

5. For the purposes of the above paragraphs, it is income or revenue that is determined as such in paragraph 5 of the previous Article.

6. Persons who, in accordance with the requirements referred to in paragraph 1, (a), (b) and (d) of the preceding Article, are affected by a disability or chronic disease to a degree equal to or greater than 75% and who, as a result of anatomical or functional losses, need the contest of another person to carry out the most essential acts of life, such as dressing, moving, eating or similar, shall be entitled to a supplement equivalent to 50% of the amount of the pension referred to in the first subparagraph of paragraph 1.

Article 365. Economic effects of pensions.

The economic effects of the recognition of the right to non-contributory invalidity pensions shall be produced from the first day of the month following that in which the application is submitted.

Article 366. Compatibility of pensions.

Invalidity pensions in their non-contributory form shall not prevent the exercise of those activities, whether gainful or not, compatible with the state of the invalid, and which do not represent a change in their capacity for work.

In the case of persons who, prior to the start of a gainful activity, have received invalidity pension in their non-contributory form, for the four years following the beginning of the activity, the sum of the amount of the invalidity pension and the income earned by the activity carried out may not exceed, in annual calculation, the amount, also in annual accounts, of the sum of the public indicator of multiple effects, excluding the extraordinary payments and the non-contributory invalidity pension in force at any time. If the amount is exceeded, the amount of the pension shall be reduced by the amount necessary to ensure that the amount is not exceeded. This reduction shall not affect the supplement provided for in Article 364.6.

Article 367. Rating.

1. The degree of disability or chronic illness suffered, for the purposes of recognition of the non-contributory invalidity pension, shall be determined by the application of a scale, approved by the Government, in which the physical, mental or sensory factors of the person presumed to be disabled are assessed, as well as the complementary social factors.

2. In addition, the situation of dependency and the need for the contest of a third person referred to in Article 364.6 shall be determined by the application of a scale to be approved by the Government.

3. Invalidity pensions shall be referred to as retirement pensions where their beneficiaries meet the age of 60 and five years. The new name shall not entail any modification in respect of the conditions of the benefit which it receives.

Article 368. Obligations of the beneficiaries.

The recipients of non-contributory invalidity pensions will be obliged to inform the institution that the benefit is paid for any variation of their living situation, marital status, residence and how many may have an impact on the conservation or the amount of those.

In any event, the beneficiary shall, in the first quarter of each year, submit a statement of the revenue of the respective economic unit of which it is a party, referred to in the preceding year.

Section 2. Retirement in non-contributory mode

Article 369. Beneficiaries.

1. Persons who, having completed sixty-five years of age, lack income or income in excess of the limits laid down in Article 363, are legally resident in Spanish territory and have done so for 10 years between the age of 16 and the age of accrual of the pension, of which two shall be consecutive and immediately preceding the application for the benefit, shall be entitled to the retirement pension in their non-contributory form.

2. Income and own income, as well as non-computable ones due to co-existence in the same economic unit, and residence on Spanish territory condition both the right to a pension and the preservation of the same and, where appropriate, its amount.

Article 370. Amount of pension.

For the determination of the amount of the retirement pension in its non-contributory mode, the invalidity pension shall be in accordance with Article 364.

Article 371. Economic effects of the recognition of the right.

The economic effects of the recognition of the right to a retirement pension in its non-contributory form shall be produced from the first day of the month following the month in which the application is submitted.

Article 372. Obligations of the beneficiaries.

The recipients of the retirement pension in their non-contributory form shall be obliged to comply with the provisions of the non-contributory invalidity pension in Article 368.

CHAPTER III.

Common provisions for non-contributory benefits

Article 373. Management.

1. The management of non-contributory benefits shall be managed by the following managing entities:

(a) The National Social Security Institute, with the exception of those referred to in point (b) below.

b) The National Institute of Older and Social Services, non-contributory pensions for invalidity and retirement.

2. Without prejudice to point (b) of the preceding paragraph, non-contributory invalidity and retirement pensions may be managed, where appropriate, by the statutory self-employed communities, to which the services of the institute referred to in that paragraph have been transferred.

3. The Government will be able to celebrate with the autonomous communities that the services of the National Institute of Older and Social Services would not have been transferred to the appropriate concerts so that they can manage the non-contributory pensions of the Social Security.

4. Invalidity and retirement pensions in their non-contributory form shall be included in the Register of Public Social Benefits as referred to in Article 72.

To this end, the entities and bodies that manage invalidity and retirement pensions shall be obliged to inform the National Social Security Institute of the data which, concerning the pensions they have granted, shall be established in a regulated manner.

Additional disposition first. Rules applicable to special schemes.

1. The Special System of Social Security for Coal Mining shall apply the provisions of Articles 151; 152; 153; 161.4; Chapters VI, VII VIII, IX and X of Title II; Articles 194, paragraphs 2 and 3; 195, except paragraph 2; 197; 200; 205; 206; 207; 208; 209; 210; 211; 213; 214; 222; 223; 224; 225; 226, paragraphs 4 and 5; 227, paragraph 1, second paragraph; 229; 231; 232; 233; 234; and Chapters XV and XVII of Title II.

The provisions of the last subparagraph of Article 196 (2) and Article 196 (4) shall also apply to that scheme. For the purposes of determining the minimum amount of the pension and the calculation of the supplement referred to in those paragraphs respectively, the minimum rate of contribution shall be taken into account at any time in the General Regime, irrespective of the arrangements under whose rules the pensions of permanent incapacity and of great invalidity are recognised.

2. Without prejudice to the provisions of Law 47/2015 of 21 October 2015 on the social protection of workers in the maritime-fisheries sector, and in particular with regard to the protective action in Chapter IV of Title I of that Law, the following provisions of this law shall apply to the Special Regime of the Social Security of the Workers of the Sea:

(a) To employed persons, the provisions of Articles 151; 152; 153 and Chapters XV and XVII of Title II.

(b) To self-employed persons, the provisions of Articles 306.2; 308.2; 309; 310; 311 and Chapter XV of Title II.

3. By way of derogation from the above paragraphs, the provisions of Article 210.3, in respect of the reduction of 0,50 per 100 referred to in its second indent, as well as the age requirement provided for in Article 215.2.a) and the age range included in the transitional provision tenth, shall not apply to workers referred to in the first transitional provision of Law 47/2015 of 21 October 2015 on the social protection of workers in the maritime-fishing sector.

4. The National Social Security Institute shall, through the medical inspectors attached to it, exercise the powers provided for in Article 170.1, in respect of the workers included in the General Regime and those covered by any of the special schemes of the Social Security system, except those included in the field of application of the Special Scheme of Social Security of the Workers of the Sea, in respect of which those powers shall be exercised, in accordance with the terms referred to in that Article and paragraph, by the Social Institute of the Marine, through the medical inspectors attached to this entity.

Additional provision second. Protection of migrant workers.

1. The Government will take the necessary measures to ensure that the protective action of the Social Security is extended to the Spaniards who are transferred to a foreign country for work causes and to the relatives who are in charge or under their dependency.

To this end, the Government will provide as much as necessary to guarantee to migrants equality or assimilation with the nationals of the country of reception in the field of Social Security, directly or through the competent intergovernmental bodies, as well as through the ratification of international labour agreements, the accession to multilateral conventions and the conclusion of treaties and agreements with the receiving states.

In cases where there are no conventions or, for any reason or circumstance, these do not cover certain social security benefits, the Government, by means of the corresponding provisions, will extend its protective action in the matter to both the emigrants and their relatives residing in Spain.

2. Accidents that occur during the departure or return journey of migrants in the operations carried out by the Directorate General of Migration, or with their intervention, shall be considered to be accidents at work, provided that the conditions that are regulated are met, to the effect that such a management center will establish with the Administration of Social Security the corresponding concerts for the protection of this contingency. The economic benefits corresponding to the accident, in accordance with the provisions of this paragraph, shall be compatible with any other compensation or benefit to which he may be entitled.

Equal consideration will have the diseases that have their direct cause on the journey back or forth.

Additional provision third. Inclusion in the General System of Social Security of civil servants and other staff of new income.

1. With effect from 1 January 2011, the staff referred to in Article 2.1 of the recast text of the Law on Passive Classes of the State, approved by Royal Decree No 670/1987 of 30 April 1987, with the exception of the one referred to in point (i), shall be compulsorily included, for the exclusive purposes of the provisions of that rule and in its implementing provisions, in the General Regime of Social Security, provided that the access to the condition in question occurs from that date.

2. The inclusion in the General Staff Regulations of the staff referred to in the preceding paragraph shall in any event respect the specificities of each of the groups relating to the age of compulsory retirement, and, where appropriate, those referred to the competent medical courts for the declaration of incapacity or futility of the official.

In particular, the inclusion in the General System of Social Security of military personnel of a non-permanent nature shall take into account the specific characteristics of contingencies not contemplated by equivalent figures in the protective action of such a Regime.

In addition, the aforementioned inclusion will respect the personnel of the Armed Forces and the Forces and the State Security Corps, with the necessary adaptations, the regime of the extraordinary pensions provided for in the State Passive Classes.

3. The personnel included in the personal coverage of the Passive Classes Regime at December 31, 2010, which, after that date and without a continuity solution, enter, whatever the access system, or re-enter, in another Body that would have motivated on that date its framing in the Passive Classes Regime, will continue to be included in said regime.

4. The passive rights which, in their own favor or in that of their family members, cause the staff included in Article 2.1 (i) of the recast text of the Law on Passive Classes of the State shall continue to be governed by the rules governing the State Passive Classes Regime.

Additional provision fourth. Consideration of the services provided in the second place or activity to the Public Administrations.

In the cases of compatibility between public activities, authorized under Law 53/1984, of December 26, of Incompatibilities of Personnel to the Service of Public Administrations, the services provided in the second post or activity may not be computed for the purposes of pensions of the Social Security system, in so far as they exceed the benefits corresponding to any of the compatible positions, performed in ordinary working time. The contribution may be adapted to this situation in the form that it is determined.

Additional provision fifth. Social security scheme for insured persons providing services in the European Union Administration.

The insured person who has been covered by the personal coverage of the Social Security system who is a member of the administration of the European Union and who chooses to exercise the right conferred on him by Article 11 (2) of Annex VIII to the Staff Regulations of Officials of the European Union, approved by Regulation (EEC, Euratom, ECSC) No 259/1968 of the Council of 29 February 1968, shall automatically, if it has not previously been produced, be placed on the same system and the obligation to list it shall be extinguished once the transfer to the European Union referred to in that Statute.

Without prejudice to the foregoing paragraph, the person concerned may, however, continue to be protected by the Spanish Social Security system if he has previously subscribed, or subsequently subscribed to, and within the time limits, the corresponding special convention, of whose protective action the retirement pension and the death and survival benefits shall be excluded in any event.

Notwithstanding the above paragraphs, if the person concerned ceases to provide services in the Administration of the European Union, the person concerned shall return to Spain, carry out an employment activity as an employed or self-employed person who would give occasion to his new inclusion in the social security system and exercise the right conferred on him by Article 11 (1) of Annex VIII to the Staff Regulations of Officials of the European Union, after the corresponding entry into the General Treasury of Social Security, at the time of entitlement to the retirement pension or the death and survival benefits in that system shall be taken into account for the time which would have remained at the service of the European Union.

Additional provision sixth. Stays of training, practices, collaboration or specialization.

1. Aid to academic graduates with a view to subsidising training, training, collaboration or specialisation involving the carrying out of tasks under the provision of services, must in any case establish social security contributions as training contracts, subject to labour law if they require the employment of their beneficiaries, or the collective agreements or agreements in force in the institution of membership if they make improvements to the general application.

2. The competent public authorities shall carry out specific plans for the eradication of labour, tax and social security fraud associated with scholarships covering employment.

Additional provision seventh. Health care scheme for officials from the extinguished Special Regime of Officials of the Local Administration.

The coverage of the health care of the officials from the Extinct Special Regime of Officials of the Local Administration, as well as of the staff from the latter, who came to perceive the provision of the National Health System and with the responsibility of the corporations, institutions or entities that make up the Local Administration, is left to all the effects submitted to the legal and economic regime applicable to the contingency included in the protective action of the General Regime of Social Security.

Additional disposition octave. Management of maternity and paternity benefits.

The management of the maternity and paternity benefits provided for in this law shall be directly and exclusively the responsibility of the managing body concerned.

Additional provision ninth. Social Institute of the Navy.

1. The Social Institute of the Navy will continue to carry out the functions and services it has entrusted in relation to the management of the Special Regime of the Social Security of the Workers of the Sea, without prejudice to the others that attribute to it its regulatory laws and other provisions in force in the matter.

2. According to the provisions of Articles 74 and 104, the economic resources and the ownership of the assets of the Social Institute of the Navy, are assigned to the General Treasury of Social Security, which will also assume the payment of the obligations of the Institute.

The representative accounts of the net patrimonial of the Social Institute of the Navy will be transferred to the General Treasury to be included in the balance of this common service.

Additional provision 10th. Income from sale of goods and services provided to third parties.

1. The nature of Social Security resources shall not be those resulting from the following attention, benefits or services:

(a) The income referred to in Articles 16.3 and 83 of Law 14/1986 of 25 April 1986, General of Health, arising from the health care provided by the National Institute of Health Management to users without the right to health care for Social Security, as well as in the cases of private compulsory insurance and in all cases, whether insured or not, in which a third party is required to pay.

(b) Sale of products, waste materials or sanitary or non-medical by-products, non-inventorable, resulting from the activity of the health centres in the cases where such activities can be carried out in accordance with the General Law of Health, the recast of the Law on the guarantees and the rational use of medicinal products and medical devices, approved by the Royal Legislative Decree 1/2015 of 24 July, and other sanitary provisions.

(c) Revenue from the supply or provision of services of a non-strictly welfare nature.

d) Revenue from agreements, grants or donations made up of finalists or altruists, for the conduct of research and teaching activities, the promotion of transplants, blood donations or other similar activities. Revenue corresponding to special programmes financed from the budgets of the ministerial departments shall not be included.

e) In general, all other income corresponding to care or health services that do not constitute Social Security benefits.

2. The Ministry of Health, Social Services and Equality shall fix the price and rate arrangements for such services, services and services, on the basis of their estimated costs.

3. Revenue Destination:

(a) The income referred to in the preceding paragraphs shall generate credit for the total amount and shall be used to cover operating expenses, except remuneration of staff, and investment in the replacement of health institutions, as well as to meet the corresponding health and care objectives.

However, income from contracts or collaboration agreements for research activities may generate credit for the total amount and will be used to cover all the expenses foreseen for its implementation. In the event that all or part of the credit generation affects Chapter I, the investigating staff will not acquire any employment rights for this reason at the end of the research activity.

(b) The distribution of such funds shall respect the destination of aid or donations.

c] These resources will be claimed by the National Institute of Health Management, in the name and on behalf of the General Administration of the State, for its entry into the Treasury. The Public Treasury, for the amount of the credit generations approved by the head of the Ministry of Health, Social Services and Equality, will carry out the transfers corresponding to the accounts that the General Treasury of Social Security has open for each health center.

Additional provision eleventh. Powers in the field of expenditure authorisations.

The competencies that correspond to the Ministry of Employment and Social Security in matters of authorization of expenditure will be exercised by the Ministry of Health, Social Services and Equality in relation to the management of the National Institute of Health Management.

In turn, and in relation to the management of the Institute of Older and Social Services, the Ministry of Health, Social Services and Equality will be responsible for the authorization of expenses for those items that are financed with the final contributions from the State Budget.

Additional disposition twelfth. Transfer of the National Social Security Institute to the Autonomous Communities in relation to insured persons in another State and residing in Spain.

Annually, the National Social Security Institute shall transfer to the autonomous communities the net positive balance obtained in the immediate past and resulting from the difference, at national level, between the amount collected in respect of the coverage of the health care to the members of the family of a worker insured in another State residing in Spanish territory, as well as the pension holders and members of their family insured in another State residing in Spain, and the amount paid to other States by the family members of a worker insured in Spain who reside in the territory of another State, as well as pension holders and their family members insured in Spain who reside in the territory of another State, all under international law.

The distribution between autonomous communities of the net balance obtained in accordance with the previous paragraph shall be carried out in proportion to the number of insured residents from other States and the period of residence in each of the autonomous communities, with health coverage on the basis of a certificate issued by the insurer and duly registered with the National Social Security Institute.

Additional disposition thirteenth. Legal status of the special agreement to subscribe in certain cases of collective redundancy.

1. In the special convention referred to in Article 51.9 of the recast of the Law on the Staff Regulations, the contributions shall cover the period from the date on which the cessation of work occurs or, where appropriate, the termination of the obligation to pay contributions to the termination of the contributory unemployment benefit, and the date on which the worker complies with the age referred to in Article 205.1.a), in accordance with the terms set out in the following paragraphs.

2. To this end, the contributions for the period referred to above shall be determined by applying to the average of the employees ' contribution bases, in the last six months of the listed occupation, the rate of contribution provided for in the rules governing the special agreement. The resulting amount shall be deducted from the contribution of the State Employment Public Service, corresponding to the period in which the worker may be entitled to the unemployment benefit, when he/she corresponds to the retirement contingency, calculating it on the basis of the base and rate applicable on the date of subscription of the special agreement.

The contributions corresponding to the agreement shall be borne by the employer up to the date on which the worker is sixty-three years old, except in cases of cases of collective dismissal for economic reasons, in which such an obligation shall be extended to the extent of the worker's performance of the sixty-one year.

These contributions will be entered into the General Treasury of Social Security, either at once, within the month following that of the notification by the common service of the amount to be entered, either in a split manner guaranteeing the amount outstanding by means of solidarity or through the replacement of the employer in the fulfilment of the obligation by a financial institution or insurer, after the consent of the General Treasury of Social Security, in the terms established by the Ministry of Employment and Social Security.

On the basis of the worker's compliance with the age of sixty-three or, in his case, sixty-one years, the contributions to the special agreement shall be compulsory and his sole charge, in accordance with the provisions laid down in the rules governing the special agreement, until the age referred to in Article 205.1.a), or until the date on which, if necessary, he is entitled to the early retirement pension, without prejudice to the provisions of paragraph 4.

3. In the event of the death of the worker or of the recognition of a permanent disability pension during the period of contribution corresponding to the employer, the employer shall be entitled to the reimbursement of the contributions which, if appropriate, would have been entered into the special agreement for the period after the date of death or the recognition of the pension, on the basis of the annual regularisation and in the terms which are laid down.

4. If, during the period of the contribution by the employer, the worker carries out any activity in which contributions are made to the system of social security, the quotas corresponding to the activity carried out, up to the amount of the latter, shall apply to the payment of the special agreement during the period by the worker referred to in the last subparagraph of paragraph 2, in the terms which are determined and without prejudice to the right of the employer to the reimbursement of the quotas which come from, if there is a surplus on the date on which the retirement pension.

5. The amendments referred to in paragraphs 3 and 4 shall bear the legal interest of the money in force on the date on which it is caused, calculated from the moment it takes place until the payment proposal is made.

To this end, the fact that the refund is caused shall take place on the date of the death of the worker or on the date on which the worker was entitled to a permanent disability pension for the cases referred to in paragraph 3, and on the date on which the worker had paid a retirement pension, for the assumption provided for in paragraph 4.

6. As not provided for in the preceding paragraphs, this special convention shall be governed by the provisions of the regulatory regulatory provisions of the special convention in the social security system.

Additional disposition fourteenth. Legal regime of special agreements of non-professional carers of persons in a situation of dependency.

1. As of 15 July 2012, the special convention governed by Royal Decree 615/2007 of 11 May, which regulates the social security of caregivers of persons in a situation of dependency, will be voluntary for non-professional carers and may be signed between the non-professional carer and the General Social Security Treasury.

2. Social security contributions by the special agreement referred to in the preceding paragraph shall be solely the responsibility of the subscriber.

3. These special agreements shall have effect from the date of the application for a subscription to the special agreement.

Additional provision 15th. Commission to follow up the Special System for Agricultural Workers.

A commission, consisting of representatives of the Social Security Administration, the Ministry of Employment and Social Security and other ministerial departments with economic or rural skills, agriculture and livestock, together with representatives of the most representative employers ' and trade union organizations of employers and workers at the State level, will ensure that the benefits in the contribution applicable to the Special System for Workers of the Agricultural Account incentivise the stability in employment, the longest duration of contracts, and the increased use of permanent fixed contracts, as well as to avoid a cost increase which is detrimental to the competitiveness and employment of agricultural holdings.

This commission will review, as of January 1, 2017, effective contributions and compliance with the general criteria for the separation of funding sources. It shall also review the reductions laid down in the transitional provision in the eighth case where the general contribution rates have been modified in order to meet the objectives set out in the preceding paragraph.

Additional provision sixteenth. Spouse of the holder of the agricultural holding.

The references to the spouse of the holder of the agricultural holding contained in Chapter IV of Title IV of this Law shall be understood also to be made to the person linked in a stable way with that person by a relationship of affectivity analogous to the conjugal once it is regulated, in the field of application of the system of Social Security and of the regimes that make up the same, the scope of the binding of the couple in fact of the employer or of the owner of the industrial or commercial business or of the agricultural or marine exploitation.

Additional 17th disposition. Adequacy of the Adequation of the Special Regime of Social Security of Workers for Account Own or Autonomous.

According to the provisions of the additional provision of Law 27/2011 of 1 August on the updating, adjustment and modernization of the social security system, in order to make the intensity of the protective action of the self-employed workers converge with that of the employed persons, the average bases for the contribution of the Special Regime of Social Security of the Workers for the Account of Own or Autonomous Workers will experience growth at least similar to that of the General Regime's averages.

In any case, the annual increase will not exceed the growth of the General Regime's averages by more than one percentage point. The increases of each year, as well as any other substantial modification of the system, will be discussed with prior character in the framework of the social dialogue with the most representative trade union and business organizations, as well as with the professional organizations of autonomous workers more representative, and the State Council of the Autonomous Work will be consulted according to article 22 of Law 20/2007, of July 11, and will not be applicable the years in which the economic crises have as effects the loss of income or employment in this collective.

The possibility, provided for in Articles 25.3 and 27.2.c) of the Law on the Status of Autonomous Work, of establishing exemptions, reductions or bonuses in social security contributions for certain groups of self-employed workers who, by their nature, have particular difficulties in increasing their economic and income-generating capacity, or for those professional sectors that may temporarily suffer significant cuts in their usual income, will be taken into account.

18th additional disposition. Framing of the collegiate professionals.

1. Those who carry out an activity on their own account, under the conditions laid down in this law and in Decree 2530/1970, of 20 August, governing the special scheme for the social security of self-employed or self-employed persons, requiring the incorporation into a professional college whose collective would not have been integrated into the Special System of Social Security of Workers for Account or Autonomy, shall be understood to be included in the field of application of this law, and must, where appropriate, request membership and, in any event, the discharge in that system Regulation (EU)

If the start of the activity by the collegiate professional had occurred between 10 November 1995 and 31 December 1998, the discharge in the special scheme, if it had not been payable before the last date, must be requested during the first quarter of 1999 and shall have effect from the first day of the month in which the corresponding application was made. If this is not the case, the effects of the high delays will be the regulations established, with the effect of 1 January 1999 being set as the starting date for the activity.

Notwithstanding the above paragraphs, the members who opt or have opted to join the social security fund that may have established the corresponding professional college shall be exempt from the obligation of discharge in that special scheme, provided that the said mutual benefit is one of those formed before 10 November 1995 under the terms of Article 1 (2) of the Social Security Entities Regulation, approved by Royal Decree 2615/1985 of 4 December. If the person concerned, having the right, does not opt to join the corresponding mutual benefit, he/she shall not be able to exercise that option at a later date.

2. The members of the professional staff who have commenced their activities before 10 November 1995, whose professional bodies have not been established on that date, shall be exempt from the obligation of discharge provided for in the first subparagraph of Article 1 (2) of the said Regulation of Social Welfare Entities, and which would not have been included before that date in this special scheme. However, the persons concerned may, for one time and during 1999, voluntarily choose to apply for the discharge in the special scheme, which shall have effect from the first day of the month in which the application is made.

Collegiate professionals who had started their business before 10 November 1995 and were integrated on that date into a mutual benefit of those referred to in the preceding paragraph, must apply for the discharge in that special scheme if they decide not to remain incorporated in the special scheme at the time of the completion of the adaptation prevented in paragraph 3 of the fifth transitional provision of Law No 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance. If the said adaptation had taken place before 1 January 1999, the option exercised by the person concerned under the said transitional provision shall remain valid.

3. In any of the cases referred to in the preceding paragraphs, the inclusion in the special scheme shall be carried out without the need to mediate prior application of the higher bodies representing the respective professional bodies.

Additional 19th disposition. Scope for the protection of alternative social welfare insurance schemes to the Special Scheme for Social Security of Workers for the Account of Own or Self-Employed.

1. The social welfare mutual societies which, by virtue of the provisions laid down in the additional eighteenth provision are alternatives to the High in the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed with respect to collegiate professionals, must offer their members, by means of the system of individual capitalization and the insurance technique under which they operate, in a compulsory manner, the retirement hedges; permanent incapacity; temporary incapacity, including maternity, paternity and risk during pregnancy; and place for widowhood and orphanages.

2. The benefits to be provided by the mutual societies as alternatives to the special scheme, when they take the form of income, shall be made at the time of any of the contingencies covered referred to in the preceding paragraph, an amount not less than 60% of the initial minimum amount for the respective pension class in the Social Security system or, if it is higher, the amount established for the non-contributory pensions of the Social Security. If such benefits are in the form of capital, it shall not be less than the amount of the amount which is capitalised on the minimum amount established for the case of income.

It shall also be deemed to be in compliance with the obligation of minimum performance, if the quotas to be met by the mutualist, whatever the contingencies contracted with the alternative mutuality, from among the mandatory ones referred to in paragraph 1, are equal to 80% of the minimum quota to be met in general in this special scheme.

3. The contributions and contributions which the mutualists satisfy to the mutual societies in their condition as alternatives to the special scheme, in the part of which the cover for the contingencies covered by it is concerned, shall be deductible with the limit of the maximum share for common contingencies established in each economic year in that special scheme.

320th additional disposition. Coefficients reducing the retirement age of the members of the Ertzaintza Corps.

1. The ordinary age required for access to the retirement pension under Article 205.1.a) shall be reduced in a period equivalent to that resulting from the application of the reduction coefficient of 0,20 to the full years actually worked as members of the Ertzaintza Corps or as members of the collectives which were included in it.

The application of the reduction of the retirement age provided for in the preceding paragraph shall in no case give rise to the possibility for the person concerned to have access to the retirement pension with a age of less than 60 years, or to the age of fifty-nine years in the cases where thirty-five or more years of effective activity and contribution are established in the Body of the Ertzaintza, or in the collectives which were included in it, without counting the corresponding proportional share for extraordinary payments, for the exercise of the activity referred to in the preceding paragraph.

2. The period of time at which the worker's retirement age is reduced, in accordance with the provisions of the preceding paragraph, shall be counted as a contribution to the exclusive effect of determining the percentage applicable to the corresponding regulatory basis for calculating the amount of the retirement pension.

Both the reduction of the age and the calculation, for the purposes of contribution, of the time when the reduction is reduced, as set out in the previous paragraph, shall apply to the members of the Ertzaintza Corps who have remained in a situation of discharge for that activity until the date on which the event causing the retirement pension takes place.

In addition, they will retain the right to these same benefits who have reached the age of access to retirement that in each case results from the application of the provisions of paragraph 1 of this additional provision cease in their activity as a member of that body but remain in high for the performance of a different work activity, whatever the regime of the Social Security in which they are framed by reason of this.

3. In relation to the collective referred to in this provision, an additional levy rate will be applied on the basis of contributions for common contingencies, both for the company and for the worker. These rates will be adjusted to the situation of the asset and liability group.

4. The system set out in this additional provision shall be applicable after an agreement on the financing by the State of the annual amount corresponding to the rechargeable contributions to be put in place by the State of the amount of the levy is made available to the Joint Committee of the Member States in respect of the loss of contributions due to the advance of the retirement age and the increase in benefits in the years in which the retirement age is anticipated, in a comparable amount to which the State Administration in the cases of early retirement of the members of the Corps and the State security in the Passive Classes Regime.

Additional twenty first disposition. Calculation of periods quoted to the Montepios of the Public Administrations of Navarra.

1. For the purposes of pensions of permanent incapacity, retirement and death and the survival of the Social Security system, in any of its systems, the periods quoted by the workers shall be computed to one of the Montepios of the Public Administrations of Navarra, provided that such periods do not overlap with other listed in the aforementioned system, both to credit the periods of absence in each case required for the acquisition of the right to a pension, and to determine, where appropriate, the percentage for years of contribution for the calculation of the same. Where, for the purposes of calculating the basis of the corresponding pension, account should be taken of periods which are the subject of such a calculation, the determination of the bases of contribution to be considered shall be carried out on the basis of the actual remuneration of the employees in those periods, applying the rules of contribution in force at any time in the field of the General Social Security Scheme.

Notwithstanding the foregoing paragraph, the periods quoted to the same points shall not be computed in any case when, in their case to others, they have been recognised as having been entitled to a pension in such Montepios.

2. The provisions of this provision shall apply retroactively, subject to review, at the request of a party, of the files which have been decided on by the relevant managing body of the Social Security Office, but the economic effects of such revisions shall only be produced from the first day of the month following that of the date of the corresponding application.

3. The computation that is regulated in the preceding paragraphs will be carried out as soon as by the Community of the Autonomous Community of Navarre, in the same sense in relation to the periods of contribution accredited in the system of the Social Security, in application of the previewed in this respect, from the Law Foral 13/1993, from December 30, in the successive Foral Laws of the General Budget of Navarre and in article 30 of the Law Foral 10/2003, of March 5, on transitory regime of the passive rights of the civil servants of the Montepios of the Public Administrations of Navarre.

This provision shall not apply in relation to the Special Regime of Social Security of Civil Servants of the State, the Special Regime of Social Security of the Armed Forces and the Special Regime of Social Security of Personnel at the Service of the Administration of Justice.

Additional twenty-second disposition. Report on the adequacy and sufficiency of pensions in the social security system.

The Government will work out five years, since the adoption of Law 23/2013, of 23 December, a regulator of the Sustainability Factor and the Revaluation Index of the Social Security Pension System, a study, for its presentation in the Congress of Deputies and in the area of social dialogue with the trade union and business organizations, on the effects of the measures adopted in this standard on the adequacy and adequacy of Social Security pensions.

33rd additional disposition. Allowances for social security contributions and contributions for joint recovery in certain special employment relationships and reductions in respect for workers in certain geographical areas.

1. The state entity governed by public law, Penitentiary and Training for Employment or the equivalent of the equivalent, and the penados carrying out work activities in penitentiary institutions shall be entitled to a bonus of 65% of the contributions, relating to them, for the concepts of joint unemployment, vocational training and the Salarial Guarantee Fund.

In addition, the general bonuses to be granted to the hiring of workers with special employment difficulties will apply to the business quotas for common contingencies that will be determined for those workers, without applying the exclusions that could be established for special employment relationships. Where bonuses which may be established or are established for special employment relationships are applied, they shall be chosen for those which are most beneficial.

The parties to the special employment relationship of minors falling within the scope of the Organic Law 5/2000 of 12 January, which regulates the criminal liability of minors, may benefit from the bonuses referred to in the previous two paragraphs.

The bonuses provided for in this provision will be financed from the corresponding budget item of the State Employment Public Service, except those relating to the contribution of the Salarial Guarantee Fund to be financed from the budget of that agency.

The Ministry of Employment and Social Security will determine the contribution bases of this collective within the maximum and minimum limits laid down in the General Budget Law of the State of each financial year according to its special characteristics, without in any case being lower than the minimum bases fixed for part-time contracts.

2. Employers, excluding the Public Administration and public sector entities, agencies and companies, engaged in activities in the sectors of Agriculture, Fisheries and Aquaculture; Industry, except Energy and Water; Commerce; Tourism; Hotels and other services, except Air Transport, Construction of Buildings, Financial and Insurance Activities and Real Estate Activities, in the cities of Ceuta and Melilla, in respect of workers who provide services in their work centers located in the territory of these cities, will be entitled to a 50 percent of the contributions to the Social Security contributions for common contingencies, as well as for the concepts of joint unemployment, vocational training and the Salarial Guarantee Fund.

In addition, the workers employed in the Special Social Security System of the Workers for Account Own or Autonomy dedicated to activities in the sectors described in the previous paragraph, who reside and exercise their activity in the cities of Ceuta and Melilla, will be entitled to a 50 percent bonus in their contributions to the Social Security contributions for common contingencies.

The implementation and effective application of the bonuses provided for in the preceding paragraphs will be progressively during the first three annuities of the rule. Being the first year of 43 per cent, the second of 46 per cent and the third and successive of 50 per cent.

Twenty-fourth additional disposition. Application of the benefits in the contribution in the Special System for Home Employees.

1. The benefits in the contribution recognised by the legislation in force in favour of the employers ' household, including those in the following paragraph, shall not apply in the case where the employees of the household who provide services for less than 60 hours per month per employer assume compliance with the obligations relating to the framing, listing and collection of such special system, in accordance with the terms laid down in regulation.

2. The allowance of Social Security contributions for the hiring of caregivers in large families, in the legally established terms and scope, will be applicable to the Special System for Home Employees established in the General Regime.

Additional twenty-fifth disposition. Assimilation of persons who have been legally declared incapable.

For the purposes of applying this law, it will be understood that they are affected by a disability to a degree equal to or greater than 65 percent of those persons who have been legally declared incapable.

Additional twenty-sixth disposition. Spouses of holders of family establishments.

In those cases where it is established that one of the spouses has, during the duration of the marriage, carried out work in favour of the family business without the discharge in the social security of the system corresponding to it, the judge who is aware of the process of separation, divorce or invalidity shall communicate such fact to the Labour and Social Security Inspectorate, in order to ensure that the proceedings are carried out by the latter. The non-prescribed contributions which, where appropriate, are made for periods of discharge which are recognised shall have all the effects provided for in the order, in order to cause the benefits of social security. The amount of such contributions shall be charged to the family business and, consequently, its credit shall be borne by the owner of the family business.

First transient disposition. Transitional rights arising from the legislation before 1967.

1. The benefits of the General Regime caused before 1 January 1967 will continue to be governed by the previous legislation. The same rule shall apply in respect of the benefits of special schemes which are caused before the date on which the effects of each of them are initiated, which shall take place in the manner provided for in paragraph 3 of the first provision of the Social Security Act of 21 April 1966.

Provision shall be deemed to be the benefit to which the beneficiary is entitled to have incurred the contingencies or situations which are the subject of protection and to be in possession of all the conditions governing his or her right, even if he has not yet exercised it.

2. Revisions and conversions of pensions already caused by the legislation in question will also continue to be governed by the previous legislation.

3. The voluntary improvements in social security benefits established by undertakings in accordance with the previous legislation shall be in the alternative, without prejudice to any variations necessary to bring them into line with the rules of this law.

4. Those who, in accordance with Article 21 of the General Regulation of Labour Mutualism of 10 September 1954, have the status of mutualists, shall retain and continue to be governed by the general rules of procedure without alteration of the rights and obligations of their respective contracts.

Second transient disposition. Benefits of the Compulsory Insurance for Old Age and Invalidity.

1. Those who, on 1 January 1967, whatever their age at that date, have covered the period of contribution required by the term "Old Age and Invalidity" or who, failing that, have been affiliated with the "Compulsory Labour Retirement Scheme", shall retain the right to cause the benefits of the first such insurance, in accordance with the conditions laid down in the legislation of that insurance, and provided that the persons concerned are not entitled to a pension under the schemes which make up the system of social security, with the exception of pensions for the purposes of social security. which may be beneficiaries; such pensions shall be understood to include those for the replacement entities to be integrated into that system, in accordance with the provisions of the transitional provision twenty-first.

2. The amount of the pension of the Compulsory Insurance of Old Age and Invalidity, concurrent or not with other public pensions, will be the one that is established in the corresponding Law of General Budget of the State.

3. Where the widow's pension and that of the compulsory old-age and invalidity insurance are met, the sum of the pension may not exceed twice the amount of the minimum pension for beneficiaries with sixty-five or more years which is established at any time. If the limit is exceeded, the amount of the pension for the compulsory old-age and invalidity pension shall be reduced, in the amount necessary not to exceed the limit indicated.

Transitional provision third. Contributions made in previous schemes.

1. The contributions made in the previous Unified Social Insurance, Unemployment and Labour Mutualism schemes will be counted for the benefit of the benefits of the General Social Security Scheme.

2. The data on contributions in the Social Security Administration may be challenged before it and, where appropriate, before the courts of the social order. Official listing documents which have been completed by the collecting offices in their day shall constitute the only means of proof admissible for such purposes.

3. The detailed rules for the application and development of this law shall lay down the specific rules for calculating the contributions made in the previous old-age and invalidity insurance schemes and for employment mutualism, in order to determine the number of years of contributions on which the amount of the retirement pension laid down in this law depends.

Those rules will determine a computer system that must conform to the following principles:

(a) To take as a basis the contributions actually made during the seven years immediately preceding 1 January 1967.

(b) To produce, on a general basis and on the basis of the number of days quoted in the indicated period, the number of years of contributions, prior to the date referred to in paragraph (a), attributable to each worker.

(c) Ponderate the dates on which the old age and retirement pension schemes were introduced and the age of the workers on 1 January 1967.

(d) Allow workers, who on the date referred to in paragraph (a), to have more advanced ages, to be able to access, where appropriate, at the age of sixty-five years, at pension levels which could not be attained by the years of existence of the repealed schemes.

Transitional disposition fourth. Application of previous legislation to cause the right to a retirement pension.

1. The right to retirement pensions shall be governed by the General Regime in accordance with the following rules:

1.) The provisions of application and development of this law shall regulate the possibilities of option, as well as the rights which, if any, may be recognized in the General Regime to those workers who, prior to January 1, 1967, were included in the field of application of the Insurance of Old Age and Invalidity, but not in the Labor Mutualism, or vice versa.

2.) Those who had the status of a mutualist on 1 January 1967 may cause the right to a retirement pension from the age of 60. In such a case, the amount of the pension shall be reduced by 8% for each year or fraction of the year which, at the time of the causative event, distorts the worker to the age of 65.

In the case of workers who, in accordance with the conditions laid down in the previous paragraph, and who have established 30 or more years of contributions, apply for early retirement arising from the cessation of work as a result of the termination of the employment contract, on the basis of a cause not attributable to the free will of the worker, the percentage of reduction in the amount of the pension referred to in the preceding paragraph shall be as follows:

1. º Between thirty-thirty and four years of accredited listing: 7.5 percent.

2. º Between thirty-five and thirty-seven accredited years of contribution: 7 percent.

3. º Between thirty-eight and thirty-nine accredited years of contribution: 6.5 percent.

4. º With forty or more accredited years of contribution: 6 percent.

For these purposes, the worker's free will will be understood as the unequivocal manifestation of the will of the person who, being able to continue his employment relationship and there is no objective reason to prevent it, decides to put an end to it. In any event, the cessation of the employment relationship shall be deemed to be involuntary when the extinction has occurred in any of the causes referred to in Article 267.1.a.

Also, for the calculation of the years of contributions, full years will be taken, without the fraction of the same being equated to one year.

The Government is empowered to develop the regulatory framework of the assumptions provided for in the preceding paragraphs of this Rule 2, which may, by reason of the voluntary or forced nature of the access to retirement, adjust the conditions set out for them.

The reduction coefficients for the retirement age referred to in Article 206 shall in no case be taken into account for the purposes of crediting the age required for access to retirement as provided for in this Rule 2. The coefficient of 0,50 provided for in Article 210.3 of this Law shall not apply to retirement under this rule either.

2. Workers who, together with all the requirements to obtain the recognition of the right to a retirement pension on the date of entry into force of Law 26/1985 of 31 July 1985, of urgent measures for the rationalization of the structure and protective action of social security, have not exercised it, may benefit from the above legislation in order to obtain the pension under the conditions and amount to which they were entitled the day before the entry into force of that law.

3. In addition, those workers who were recognised before the entry into force of Law No 26/1985 of 31 July of 31 July, are eligible for aid equivalent to early retirement, determined on the basis of their future retirement pension from the social security system, either under the scheme for the conversion of undertakings, approved under Law 27/1984 of 26 July on conversion and reindustrialisation, and 21/1982 of 9 June on measures for industrial conversion, or under the appropriate authorization of the Ministry of Labour. and Social Security, within the forecasts of the programs that the extinct Administrative Unit of the National Fund for the Protection of the Work has been developing, or of the programs of support to the employment approved by Order of said Ministry, of March 12, 1985.

The right laid down in the preceding paragraph will also be applicable to those workers who are covered by conversion plans already approved for the entry into force of Law 26/1985 of 31 July, in accordance with the rules referred to in that paragraph, even if they do not yet have the aid equivalent to early retirement.

4. Workers who, together with all the requirements to obtain recognition of the right to a retirement pension on the date of entry into force of Law 24/1997, of 15 July, of Consolidation and Rationalization of the Social Security System, would not have exercised it, may choose to avail themselves of the previous legislation to obtain the pension under the conditions and amount to which they would have been entitled the day before the entry into force of said law.

5. The regulation of the retirement pension, in its different modalities, conditions of access, conditions and rules of determination of benefits, in force before the entry into force of Law 27/2011, of 1 August, of updating the adequacy and modernization of the system of Social Security, to the retirement pensions that are caused before January 1, 2019, will continue to be applied in the following cases:

(a) Persons whose employment relationship has been extinguished before 1 April 2013, provided that after that date they are not included in any of the systems of the Social Security system.

(b) Persons with a suspended or terminated employment relationship as a result of decisions taken in employment regulation files, or by means of collective agreements of any kind, collective agreements of a company as well as decisions taken in condonal procedures, approved, entered into or declared prior to 1 April 2013, provided that the termination or suspension of the employment relationship occurs prior to 1 January 2019.

(c) Those who have acceded to the partial retirement pension before 1 April 2013, as well as the persons incorporated before that date into partial retirement plans, which are covered by collective agreements of any kind or collective agreement of undertakings, irrespective of the fact that access to partial retirement has occurred before or after 1 April 2013.

In those cases referred to in paragraphs (b) and (c) in which the application of the previous legislation has its origin in decisions adopted or in partial retirement plans included in collective agreements of undertakings, it will be essential that the indicated collective agreements of companies be duly registered with the National Institute of Social Security or the Social Institute of the Navy, if any, within the time limit that is determined.

Transient disposition fifth. Early retirement in certain special cases.

1. This provision shall apply to causative facts produced from 1 April 1998, in cases where, having been listed under several schemes of the social security system, the person concerned does not fulfil all the conditions required for access to the retirement pension in any of them, taking into account only the contributions credited to each of the schemes.

In the cases indicated, you will decide on the right to the retirement pension the scheme in which the highest number of contributions is credited, counting as listed to the same the totality of the ones that the interested person credits.

Notwithstanding the above paragraphs, where the worker has not complied with the minimum age for entitlement to the retirement pension in the scheme for which the entitlement is to be settled, because he is the one in which the greatest number of contributions is credited, the pension may be recognised by that scheme, provided that the age requirement in any of the other schemes which have been taken into account for the aggregation of the contribution periods is credited, in the terms set out in the following paragraphs.

2. For the application of the provisions set out in the third paragraph of the previous paragraph, the following requirements shall be met:

(a) That the person concerned had the status of a mutualist on 1 January 1967 or at any date before or that he was certified by a foreign country as being listed or assimilated, because of the activities carried out in that country, prior to the dates indicated, which, if it had been carried out in Spain, would have resulted in the inclusion of that in any of the mutual employment mutual societies, and which, by virtue of the rules of international law, must be taken into consideration.

(b) That at least the fourth part of the contributions totalling over the working life of the worker have been made in the schemes which recognise the right to early retirement or the precedents of such schemes, or to foreign social security schemes, under the terms and conditions set out in the preceding subparagraph, unless the total contributions throughout the working life of the worker are thirty or more years, in which case, it shall be sufficient for a minimum of five years ' contributions to be established in the schemes referred to above.

3. Recognition of the right to a retirement pension of less than sixty-five years, when the requirements set out in the preceding paragraphs are met, shall be carried out by the scheme in which the person concerned establishes a higher number of contributions, applying its regulatory rules.

The retirement pension will be reduced, by applying the percentage of 8 percent for each year or fraction of the year that, at the time of the causative event, is lacking the person concerned for the performance of the sixty-five years.

As set out in the preceding paragraph, it is without prejudice to the provisions of the second paragraph, rule 2, of the fourth transitional provision of this law, as well as in the transitional provision of Law 47/2015 of 21 October, regulating the social protection of workers in the maritime-fishing sector.

4. References to 1 January 1967 shall be construed as having been made to the date determined in their respective regulatory rules, in respect of the schemes or collectives which provide for a different one, in order to be able to anticipate the retirement age.

5. This provision will not apply to the State's Passive Classes Regime. The reciprocal calculation of contributions between that scheme and the other schemes of the social security system shall be governed by the provisions of Royal Decree 691/1991 of 12 April 1991 on the mutual recognition of quotas between social security schemes.

Transitional disposition sixth. Situation treated as high in conversion processes.

1. During the period of receipt of the aid equivalent to the early retirement provided for in Law 27/1984 of 26 July 1984 on Reconversion and Reindustrialisation, the beneficiary will be considered to be in a situation similar to that of the High in the corresponding social security scheme, and will continue to be listed in accordance with the rate laid down for the general contingencies of the scheme in question. To this end, the average remuneration paid for the determination of the amount of the aid equivalent to early retirement shall be taken as the basis for listing, with the annual rate of update established by the Ministry of Employment and Social Security, so that, when the general retirement age is met, the beneficiary can access the pension with full rights.

2. The contributions to be made by undertakings or the funds for the promotion of employment, both for the financing of aid equivalent to early retirement and for the purposes of the preceding paragraph, may be equated, for the purposes of collection, to the social security contributions.

Transitional disposition seventh. Gradual application of the retirement age and the years of contributions.

The retirement ages and the contribution period referred to in Article 205.1.a), as well as the references to the age referred to in Articles 152.1, 207.1.a) and 2, 208.1.a) and 2, 214.1.a) and 311.1 shall be applied gradually, in the terms resulting from the following table:

Listed Periods	Required Age
2013	35 years and 3 months or more.	65 years.
	than 35 years and 3 months.	65 years and 1 month.
	2014	35 years and 6 months or more.	65 years.
		than 35 years and 6 months.	65 years and 2 months.
	2015	35 years and 9 months or more.	65 years.
		than 35 years and 9 months.	65 years and 3 months.
	2016	36 or more years.	65 years.
		than 36 years.	65 years and 4 months.
	2017	36 years and 3 months or more.	65 years.
		than 36 years and 3 months.	65 years and 5 months.
2018	36 years and 6 months or more.	65 years.
	than 36 years and 6 months.	65 years and 6 months.
	2019	36 years and 9 months or more.	65 years.
		than 36 years and 9 months.	65 years and 8 months.
	2020	37 or more years.	65 years.
		than 37 years.	65 years and 10 months.
2021	37 years and 3 months or more.	65 years.
	than 37 years and 3 months.	66 years.
2022	37 years and 6 months or more.	65 years.
	than 37 years and 6 months.	66 years and 2 months.
2023	37 years and 9 months or more.	65 years.
	than 37 years and 9 months.	66 years and 4 months.
	2024	38 or more years.	65 years.
		than 38 years.	66 years and 6 months.
2025	38 years and 3 months or more.	65 years.
	than 38 years and 3 months.	66 years and 8 months.
2026	38 years and 3 months or more.	65 years.
	than 38 years and 3 months.	66 years and 10 months.
year 2027	38 years and 6 months or more.	65 years.
	than 38 years and 6 months.	67 years.

The age of sixty-seven years referred to in Articles 196.5 and 200.4 shall be applied gradually taking into account the higher of those set for each year in the table above.

Transient disposition octave. Transitional rules on the statutory basis for the retirement pension.

1. The provisions of Article 209.1 shall be applied gradually as follows:

As of 1 January 2013, the statutory basis for the retirement pension will be the result of a split of 224 the basis of contributions during the 192 months immediately preceding the month preceding that of the causative event.

As of 1 January 2014, the statutory basis for the retirement pension will be the result of dividing by 238 the basis of contributions during the 204 months immediately preceding the month preceding that of the causative event.

As of 1 January 2015, the statutory basis for the retirement pension will be the result of dividing by 252 the basis of contributions during the 216 months immediately preceding the month preceding that of the causative event.

As of 1 January 2016, the statutory basis for the retirement pension will be the result of dividing by 266 the basis of contributions during the 228 months immediately preceding the month preceding that of the causative event.

As of 1 January 2017, the statutory basis for the retirement pension will be the result of dividing by 280 the basis of contributions during the 240 months immediately preceding the month preceding that of the causative event.

As of 1 January 2018, the statutory basis for the retirement pension will be the result of dividing by 294 the basis of contributions during the 252 months immediately preceding the month prior to that of the causative event.

As of 1 January 2019, the statutory basis for the retirement pension will be the result of dividing by 308 the listing bases during the 264 months immediately preceding the month prior to that of the causative event.

As of 1 January 2020, the statutory basis for the retirement pension will be the result of dividing by 322 the basis of contributions during the 276 months immediately preceding the month prior to that of the causative event.

As of 1 January 2021, the statutory basis for the retirement pension will be the result of dividing by 336 the basis of contributions during the 288 months immediately preceding the month prior to that of the causative event.

As of 1 January 2022, the regulatory basis for the retirement pension shall be calculated by applying, in its entirety, the provisions laid down in Article 209.1.

2. From 1 January 2013 to 31 December 2016, for those who have ceased work for cause not attributable to their free will, for the reasons and assumptions referred to in Article 267.1.a) and, from the time of the completion of the fifties and at least twenty-four months, have experienced a reduction in the basis of contributions in respect of the one accredited prior to the termination of the employment relationship, the regulatory basis shall be the result of dividing by 280 the bases of quotation during the 240 months immediately preceding the month preceding that of the event. (a) the deceased, provided that it is more favourable than the one which would have been in accordance with the provisions of the previous paragraph.

3. From 1 January 2017 to 31 December 2021, for those who have ceased work for reasons not attributable to their free will, for the reasons and the assumptions referred to in Article 267.1.a) and, from the time of completion of the fifties and at least five years of age and at least for 24 months, have experienced a reduction in the basis of contributions in respect of the one accredited prior to the termination of the employment relationship, the regulatory basis shall be that laid down in Article 209.1, provided that it is more favourable than that which would have been agreed with the laid down in paragraph 1.

4. The determination of the pension basis, in the terms of paragraphs 2 and 3, is applicable to self-employed or self-employed persons in respect of which one year has elapsed since the date on which the cessation of the activity, as regulated in Title V, has been exhausted, provided that the cessation of activity takes place on the basis of the fulfilment of the fifties and five years of age.

5. The provisions of paragraph 1 shall apply to all social security schemes.

transient disposition ninth. Application of the percentages to be attributed to the listed years for calculating the retirement pension.

The percentages referred to in Article 210.1.b) shall be replaced by the following:

the years 2013 to 2019.	For each additional month of quote between months 1 and 163, 0.21 percent and for each of the following 83 months, 0.19 percent.
During the years 2020 to 2022.	For each additional month of quotation between months 1 and 106, 0.21 percent and for each of the following 146 months, 0.19 percent.
During the years 2023 to 2026.	For each additional month of quote between months 1 and 49, 0.21 percent and for each of the following 209 months, 0.19 percent.
year 2027.	For each additional month of trading between months 1 and 248, 0.19 percent and for each of the following 16 months, 0.18 percent.

The percentages indicated will also apply in the case provided for in the second paragraph of Article 248.3.

Transient disposition tenth. Transitional rules on partial retirement.

1. The requirement for the age requirement referred to in Article 215 (1) and (2) (f) shall be applied in a gradual manner, as provided for in the transitional provision seventh.

2. The requirement for the age requirement referred to in Article 215.2.a) shall be applied in a gradual manner, in the terms resulting from the following table:

of the causative event	Age required according to periods listed at the time of the causative event		Age required with 33 years quoted at the time of the causative
2013	61 and 1 month.	33 years and 3 months or more.	61 and 2 months.
2014	61 and 2 months.	33 years and 6 months or more.	61 and 4 months.
2015	61 and 3 months.	33 years and 9 months or more.	61 and 6 months.
	2016	61 and 4 months.	34 years or older.	61 and 8 months.
	2017	61 and 5 months.	34 years and 3 months or more.	61 and 10 months.
2018	61 and 6 months.	34 years and 6 months or more.	62 years.
	2019	61 and 8 months.	34 years and 9 months or more.	62 and 4 months.
2020	61 and 10 months.	35 years or older.	62 and 8 months.
2021	62 years.	35 years and 3 months or more.	63 years.
2022	62 and 2 months.	35 years and 6 months or more.	63 and 4 months.
2023	62 and 4 months.	35 years and 9 months or more.	63 and 8 months.
2024	62 and 6 months.	36 years or older.	64 years.
2025	62 and 8 months.	36 years and 3 months or more.	64 and 4 months.
2026	62 and 10 months.	36 years and 3 months or more.	64 and 8 months.
2027 and following	63 years.	36 years and 6 months.	65 years.

The age scale indicated shall not apply to the workers referred to in Article 2 (1) of the fourth transitional provision, who shall be required to have completed the age of 60 years without, for these purposes, taking into account the allowances or anticipations of the retirement age which may apply to the persons concerned.

3. The contribution base during the partial retirement referred to in Article 215.2.g) shall be applied in a gradual manner in accordance with the percentages calculated on the basis of the full-time contribution according to the following scale:

(a) For the year 2013, the contribution basis shall be equal to 50% of the contribution basis which would have been the full day.

(b) For each year after the year 2014, it will increase by 5 percent to 100 percent of the contribution base that would have been a full day.

(c) In no case shall the percentage of the contribution base fixed for each financial year on the previous scale be less than the percentage of the work actually carried out.

Transient disposition eleventh. Application of retirement age-reducing coefficients.

In accordance with the second transitional provision of Law 40/2007 of 4 December, of measures in the field of social security, the provisions of the first paragraph of Article 206.3 shall not apply to workers included in the various special schemes which, at the date of entry into force of that law, have recognised coefficients reducing the retirement age, the rules laid down in the previous legislation being applicable.

Transient Disposition twelfth. Calculation for the retirement of periods with an exemption from contributions of workers with sixty-five or more years.

With respect to workers who have given rise to exemptions from the obligation to list provided for in Articles 152 and 311 before 1 January 2013 and which access the right to a retirement pension after that date, the period during which those exemptions have been extended shall be considered as being listed for the purpose of calculating the corresponding pension.

transient disposition thirteenth. Transitional rule on widow's pension in cases of legal separation or divorce prior to 1 January 2008.

1. Recognition of the right to a widow's pension shall not be conditional on the person who is legally divorced or legally separated from being the creditor of the compensatory pension referred to in the second paragraph of Article 220.1, where between the date of divorce or legal separation and the date of death of the deceased of the widow's pension has elapsed for a period of not more than ten years, provided that the marriage bond has lasted for at least 10 years and in addition to the beneficiary of the following conditions:

a) The existence of common children of marriage.

(b) Having an age of more than fifty years on the date of the death of the person causing the pension.

The amount of the resulting widow's pension will be calculated in accordance with the regulations in force prior to the date of entry into force of Law 40/2007 of 4 December of measures in the field of Social Security.

In the cases referred to in the first paragraph of this transitional provision, the person who is divorced or judicially separated from the payment of the compensatory pension shall not be entitled to a widow's pension.

In any event, the separation or divorce must have occurred prior to the date of the entry into force of Law 40/2007 of 4 December.

The provisions of this transitional provision will also apply to the causative facts produced between 1 January 2008 and 31 December 2009, and the provisions of Article 220 of this Law will also apply to them.

2. Persons who are in the situation referred to in the first subparagraph of the preceding paragraph, even if they do not fulfil the conditions laid down therein, shall also be entitled to the widow's pension, provided that they are not entitled to another public pension and the duration of the marriage to the person responsible for the pension has not been less than 15 years.

The pension shall be recognised in the terms provided for in the previous paragraph.

Transitional disposition fourteenth. Application of child or child care benefits.

1. The benefits provided for in Article 236 shall apply from 1 January 2013, with the maximum period for that year being calculated as a percentage of one hundred and twelve days for each child or child adopted or accepted. This period shall be increased annually to a maximum of two hundred and seventy days per child in the year 2019, without in any case the computable period may be higher than the actual interruption of the contribution.

However, with effect from 1 January 2013 and the exclusive effects of determining the age of access to retirement provided for in Article 205.1.a), the computable period shall be a maximum of two hundred and seventy days quoted by each child or child in charge.

2. Depending on the economic possibilities of the Social Security system, the necessary arrangements may be made for the calculation, as effective contribution, of the care period per child or child, in the terms contained in the first subparagraph of the previous paragraph, to be anticipated before 2018, in the case of numerous families.

15th transient disposition. Value of the α parameter of the mathematical expression for the determination of the rate of revaluation of contributory pensions.

In the period from 2014 to 2019, both inclusive, for the purposes of determining the pension revaluation index provided for in Article 58, the value of the α parameter of the mathematical expression contained in paragraph 2 shall be 0,25.

Transient disposition sixteenth. Bases and types of contribution and protective action in the Special System for Home Employees.

1. Without prejudice to the second section of Chapter II of Title II of this Law, until 2018 the contribution to Social Security in the Special System for Home Employees established in the General System of Social Security shall be made in accordance with the following rules:

a) Calculation of the quotation bases:

1. In the year 2012, the basis of contributions for common and professional contingencies shall be determined on the basis of the following scale, depending on the remuneration received by the household employees:

Stretch

Monthly Remuneration	Listing
1. º	Up to € 74.83 /month	90.20 €/month.
2. º	From 74.84 €/month to 122.93 €/month	98.89 €/month.
3. º	From 122.94 €/month to 171.02 €/month	146.98 €/month.
4. º	From 171.03 €/month to 219.11 €/month	195.07 €/month.
5. º	From 219.12 €/month to 267.20 €/month	243.16 €/month.
6. º	From 267.21 €/month to 315 ,30€/month	291.26 €/month.
7. º	From 315.31 €/month to 363.40 €/month	339.36 €/month.
8. º	From 363.41 €/month to 411.50 €/month	387.46 €/month.
9. º	From 411.51 €/month to 459.60 €/month	435.56 €/month.
10. º	From 459.61 €/month to 507.70 €/month	483.66 €/month.
11. º	From 507.71 €/month to 555.80 €/month	531.76 €/month.
12. º	From 555.81 €/month to 603.90 €/month	579.86 €/month.
13. º	From 603.91 €/month to 652.00 €/month	627.96 €/month.
14. º	From 652.01 €/month to 700,10 €/month	676.06 €/month.
15. º	From 700,11 €/month	748.20 €/month.

The basis for listing the previous scale will be increased in proportion to the increase in the General Budget Law of the General Regime of the State of the year 2012.

2. In the year 2013, the basis for common and professional contingency contributions shall be determined on the basis of the following scale, depending on the remuneration received by the household employees:

Stretch

Increased Monthly Pay with the Ratio of Extraordinary Pages -€/month	Listing Base - €/month
1. º	Up to 172.05	147.86
	From 172.06 to 268.80	244.62
3. º	From 268.81 to 365.60	341.40
4. º	From 365,61 to 462.40	438.17
	From 462.41 to 559,10	534.95
6. º	From 559.11 to 655.90	631.73
7. º	From 655.91 to 753.00	753.00
	From 753.01	790.65

3. From the year 2014 to 2018, the monthly remuneration and the basis for listing the scale will be updated in the same proportion as the increase of the minimum interprofessional salary in each of those years.

4. º From the year 2019, the basis of contributions for common and professional contingencies shall be determined in accordance with the provisions of Article 147 of this Law, without the contribution being lower than the minimum base that is legally established.

b) Applicable Quote Types:

1. For the common contingency listing, on the basis of quotation as referred to in paragraph (a), the following types of quotation shall apply:

In the year 2012, the rate will be 22 percent, with 18.30 percent being in charge of the employer and 3.70 percent for the employee.

From 2013 to 2018, the rate of contribution will be increased annually by 0.90 percentage points, with the amount and distribution between the employer and the employee in the respective State Budget Law.

From the year 2019, the type of contribution and the distribution between employer and employee will be those that are established in general, in the respective General Budget Law of the State, for the General Regime of Social Security.

2. For the contribution of professional contingencies, on the basis of the corresponding contribution as referred to in paragraph (a), the rate of contribution provided for in the legally established premium rate shall be applied, with the resulting fee being the sole charge of the employer.

2. From the year 2012 to the year 2018, for the purpose of determining the coefficient of bias referred to in Article 247 (a), applicable to this Special System for Home Employees, the hours actually worked in it shall be determined on the basis of the bases of quotation referred to in the numbers 1. and 2. º and 3. of paragraph 1.a) of this provision, divided by the amount fixed for the minimum time base of the General Regime by the General Budget Law of the State for each of those exercises.

3. The provisions of Article 251.a shall apply from 1 January 2012.

4. From the year 2012 to the year 2018, for the calculation of the statutory basis for permanent disability pensions arising from common and retirement contingencies caused by household employees in respect of periods listed in this Special System, only the periods actually quoted shall be taken into account, not resulting from the application of Articles 197.4 and 209.1.b).

transient disposition seventeenth. Employed persons from the Special Agricultural Social Security Scheme.

1. Workers from the Special Agrarian Social Security Regime, which as of January 1, 2012, were integrated into the General Social Security Regime and incorporated into the Special System for Agricultural Employed Persons, under Law 28/2011 of 22 September, for which this integration was carried out, will be governed by the rules applicable in this special system, with the following particularities:

(a) For the purposes of remaining included in the Special System for Agricultural Employed Persons during the periods of inactivity in agricultural work, with the consequent discharge in the General Regime, the workers referred to in this provision shall not be required to comply with the requirement laid down in Article 253.2.

(b) The exclusion of such workers from the special system during the periods of inactivity, with the consequent reduction in the General Regime, where it has not been expressly requested by them, shall only proceed in the event that the worker does not enter the quota corresponding to those periods, in the terms referred to in Article 253.4.b) .2.

(c) Reincorporation into the special system of these workers shall determine their continued existence under the conditions laid down in paragraph 1 (a) of this provision.

2. The contributions paid to the "Special Agrarian Social Security Scheme" by the workers referred to in this provision shall be construed as being made in the General Social Security System, having full validity both in order to improve the right and to determine the amount of the benefits provided for in the protective action of the General Regime to which those workers may access, in accordance with the provisions of this Law.

18th transient disposition. Gradual application of the bases and rates of contributions and reductions in the Special System for Agricultural Workers.

1. Without prejudice to the second section of Chapter II of Title II of this Law, and in particular Article 255, the contribution during the periods of activity in the Special System for Agricultural Workers shall be subject to the following conditions:

A) From the year 2012, the basis for all contingencies and joint collection concepts shall be determined in accordance with Article 147 as provided for in Article 255.

In the said financial year, the maximum applicable contribution basis will be EUR 1,800 per month or EUR 78.26 per day. The future General Budget Laws of the State, within a period of four years from 2012, will increase the maximum contribution base to the existing one in the General Regime, by establishing a percentage increase of the reductions provided for in point (C) of this paragraph, so that the price increases do not exceed, in annual terms, the maximum forecast for the bases of quotation, located at 1,800 euros.

B) For workers included in the contribution groups 2 to 11, the rate of contribution applicable to the employer shall be 15,95% in the year 2012, increasing annually by 0,45 percentage points during the period 2013-2021, by 0,24 percentage points during the period 2022-2026 and by 0,48 percentage points during the period 2027-2031, with the rate of 23.60% being reached by 2031, according to the following scale:

2012-15.95%

2013-16.40%

2014-16.85%

2015-17.30%

2016-17.75%

2017-18.20%

2018-18.65%

2019-19.10%

2020-19.55%

2021-20.00%

2022-20.24%

2023-20.48%

2024-20.72%

2025-20.96%

2026-21.20%

2027-21.68%

2028-22.16%

2029-22.64%

2030-23.12%

2031-23.60%

C) From the year 2012, the following reductions in the business contribution to the common contingency contribution shall apply:

(a) For workers included in group 1 listing, a reduction of 8.10 percentage points of the listing basis will be applied during the period 2012-2031, resulting in an effective rate of contribution of 15.50% for the period for common contingencies.

(b) For workers included in the quotation groups 2 to 11, the reduction shall be in accordance with the following rules:

1. For bases of contributions equal to or less than € 986,70 per month or € 42.90 per day, the reductions to be applied, in percentage points of the contribution basis, shall be as set out in the following table:

2012-6.15%

2013-6.33%

2014-6.50%

2015-6.68%

2016-6.83%

2017-6.97%

2018-7.11%

2019-7.20%

2020-7.29%

2021-7.36%

2022-7.40%

2023-7.40%

2024-7.40%

2025-7.40%

2026-7.40%

2027-7.60%

2028-7.75%

2029-7.90%

2030-8.00%

2031-8.10%

2. For bases of quotation higher than the amounts indicated in the previous rule and up to EUR 1,800 per month or EUR 78,26 per day, the percentage resulting from applying the following formulae shall apply to them during the period 2012-2021:

For monthly quotation bases the formula to apply will be:

X = calendar year between 2012 and 2021 for which the reduction is calculated.

For trading bases for real days the formula to apply will be:

X = calendar year between 2012 and 2021 for which the reduction is calculated.

For the period 2022-2030, the reductions to be applied in percentage points of the quotation basis will be those resulting from the following formula:

X = calendar year between 2022 and 2030 for which the reduction is calculated.

The reductions for the year 2031 will be 8.10 percent in all cases.

In the case of a monthly basis, where workers start or finish their activity without matching the principle or end of a calendar month, the reductions referred to in point (C) shall be proportional to the days worked in the month.

2. During situations of temporary incapacity, risk during pregnancy and risk during natural lactation, as well as maternity and paternity caused during periods of activity, the business contribution to the contribution shall be the subject of the following reductions:

(a) In the common contingency listing, a reduction in the year 2012 of 13.20 percentage points of the basis of contribution to be increased annually by 0,45 percentage points during the period 2013-2021, by 0,24 percentage points during the period 2022-2026 and by 0,48 percentage points during the period 2027-2031, by 2031 a reduction of 20,85 percentage points, according to the following scale:

2012-13.20

2013-13.65

2014-14.10

2015-14.55

2016-15.00

2017-15.45

2018-15.90

2019-16.35

2020-16.80

2021-17.25

2022-17.49

2023-17.73

2024-17.97

2025-18.21

2026-18.45

2027-18.93

2028-19.41

2029-19.89

2030-20.37

2031-20.85

(b) In the unemployment contribution, a reduction in the share equivalent to 2.75 percentage points of the listing basis.

3. The reductions in the levy set out in this provision may be updated every three years by the future General Budget Laws of the State, depending on the evolution of the Consumer Price Index experienced in such periods of time.

Nineteenth transient disposition. Framework for the framing of certain work partners.

Without prejudice to the provisions of Article 14.2 of this Law, cooperatives which, under the transitional provisions of Law 3/1987 of 2 April, General of Cooperatives, chose to maintain the assimilation of their working partners to self-employed workers for the purposes of Social Security, shall retain that right of choice in the terms laid down in Article 14.1.

However, if such cooperatives modify the framework of their employment partners, in order to incorporate them as employees, under the appropriate arrangements, they will not be able to exercise their right of choice again.

Transient Disposition 20th. Validity for the purposes of benefits from contributions prior to the discharge in the Special Regime of Social Security of the Self-Employed or Self-Employed.

The provisions of Article 319 shall apply only in respect of the high levels which have been formalised as from 1 January 1994.

Transient disposition twenty-first. Integration of surrogate entities

The Government, on a proposal from the Ministry of Employment and Social Security, will determine the form and conditions in which they will be integrated into the General Social Security Regime, or in any of their special regimes, those groups insured in substitutative entities that are not yet integrated that, in accordance with the provisions of this law, are included in the field of application of the Social Security system. The rules to be laid down shall contain the provisions of an economic nature which, in each case, compensate for the integration provided for.

Transient disposition twenty-second. Debts to the Social Security of football clubs.

1. In the framework of the Convention on the Sanitation of Professional Football, which refers to the additional provision of Law 10/1990 of 15 October of 15 October, the Professional Football League will assume the payment of the debts with the Social Security at 31 December 1989, from which the football clubs that have signed the corresponding special agreements with the Professional League will be released.

The debts expressed in the previous paragraph are understood to be those of those clubs which, in the years 1989/1990 and 1990/1991, participated in official competitions of the First and Second Division A of football.

2. Similarly, and in order to meet the commitments made in the 1985 Sanitation Plan, the Professional Football League will assume the payment of the debts with the Social Security referred to those other Clubs included in the Plan and not referred to in the second paragraph of the previous paragraph, which were written prior to that Plan and which were pending payment at December 31, 1989.

3. In the event of a total or partial non-payment by the Professional League of the debts referred to in the preceding numbers, the guarantees referred to in paragraph 3 of the third transitional provision of Law 10/1990 of 15 October of the Sport will be executed, on the way to the award, by the organs of the collection of Social Security, imputing the amount obtained in proportion to the unpaid debts.

4. In the framework of the Sanitation Convention, and once assumed by the National Professional Football League the debts of the football clubs which, by all concepts, these contracted with the Social Security, it will be possible to agree their deferral of payment for a maximum period of twelve years, subject to the provisions of the articles 31 and following of the current General Regulation of the Collection of Social Security, approved by the Royal Decree 1415/2004, of June 11.

Payments shall be made by half-yearly redemptions, due to the deferred amounts due interest on late payment which shall be entered in the last period of each deferred debt.

Transient disposition twenty-third. Concerts for the collection.

The ability to arrange collection services, granted by Article 21 to the General Treasury of Social Security, will continue until a system of unified collection for the State and Social Security is organized.

Twenty-fourth transient disposition. Incompatibility of non-contributory benefits.

1. The condition of the beneficiary of non-contributory pensions for social security shall be incompatible with the perception of pension benefits, as laid down in Law 45 /1960 of 21 July, establishing certain national funds for the social application of tax and savings, and abolished by Law 28/1992 of 24 November 1992 on urgent budgetary measures, as well as minimum income guarantee subsidies and third-person aid, as referred to in Article 8.3 and the single transitional provision of the recast text of the General Law on the Rights of the persons with disabilities and their social inclusion, approved by Royal Legislative Decree 1/2013 of 29 November.

2. The perception of the economic allocations per child with disability in charge, as set out in Article 353.2. (b) and (c) shall be incompatible with the condition, on the part of the child with disability, of the beneficiary of the care pensions, governed by Law 45/1960 of 21 July 1960 and deleted by Law 28/1992 of 24 November, or of the guarantee of minimum income and third-party aid, referred to in Article 8.3 and the single transitional provision of the recast text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion.

Twenty-fifth transient disposition. Survival of the economic benefits of persons with disabilities.

1. Persons benefiting from minimum income guarantee subsidies and third-party aid shall continue with the right to their perception in accordance with the provisions of Article 8.3 and the single transitional provision of the recast text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, in the terms and conditions laid down in the specific legislation governing them, unless the persons concerned receive a non-contributory pension, in which case they will be provided in the twenty-fourth transitional provision of this law.

2. Without prejudice to the provisions of the preceding paragraph, the rules laid down in the specific legislation in respect of the amounts to be paid by the beneficiaries of the minimum income guarantee allowance, served in public or private institutions, shall be abolished, irrespective of the participation of the beneficiaries of this allowance in the cost of the stay, in accordance with the general rules applicable to the financing of such centres.

3. In the case of an employed person or an establishment on behalf of the beneficiaries of the minimum income guarantee allowance, it shall apply to them, in respect of the automatic recovery of the entitlement to the allowance, to the effect for the beneficiaries of the non-contributory invalidity pension in Article 363 of this Law. They shall not be taken into account for the annual calculation of their income, for the purposes laid down in their specific legislation, which they would have received by virtue of their employment activity as an employed or self-employed person in the financial year in which the contract is terminated or the employment activity ceases.

Transient disposition twenty-sixth. Qualification of permanent incapacity.

One. The provisions of Article 194 of this Law shall apply only from the date on which the regulatory provisions referred to in Article 194 (3) enter into force. Until such time as this article is regulated, the following wording shall apply:

" Article 194. Degrees of permanent incapacity.

1. Permanent incapacity, whatever its determining cause, shall be classified according to the following grades:

a) Partial permanent capacity for the usual profession.

b) Total permanent capacity for the usual profession.

c) Absolute permanent inability for all work.

d) Great Invalidity.

2. The term 'normal occupation' shall mean, in the event of an accident, whether or not it is a work, that normally performed by the worker at the time of the accident. In the case of a common or professional illness, the one to whom the worker engaged in his or her fundamental activity during the period of time, prior to the initiation of incapacity, which is regulated by law.

3. Partial permanent incapacity for the usual profession means that, without achieving the degree of total, the worker shall have a reduction of not less than 33% in his normal performance for that profession, without preventing him from carrying out the fundamental tasks of the profession.

4. Permanent incapacity for the usual profession shall mean that the worker is disabled for the performance of all or the fundamental tasks of that profession, provided that he can engage in a different profession.

5. An absolute permanent incapacity for work shall mean that the worker is completely disabled for any occupation or occupation.

6. The situation of the worker shall be deemed to have been of great invalidity, and which, as a result of an anatomical or functional loss, requires the assistance of another person for the most essential acts of life, such as dressing, travelling, eating or the like. "

Two. Until such time as this article is developed, all the references that in this recast text and in the other provisions are made to the "partial permanent incapacity" shall be understood as being made to the "partial permanent incapacity for the usual profession"; those that are performed to the "total permanent incapacity" shall be understood as being made to the "total permanent incapacity for the usual profession"; and those made to the "absolute permanent incapacity", to the "absolute permanent incapacity for all work".

Twenty-seventh transient disposition. Allowances for minimum contributory pensions.

1. The limitation provided for in Article 59.2 in respect of the amount of the allowances necessary to achieve the minimum amount of pensions shall not apply in relation to pensions which would have been incurred before 1 January 2013.

2. In addition, the requirement of residence in Spanish territory referred to in Article 59.1 to be eligible for the supplement to achieve the minimum amount of pensions shall be required for those pensions which cause the pension to occur from 1 January 2013.

Transient disposition twenty-eighth. Accreditation of certain legal situations of unemployment.

The legal status of unemployment in the cases referred to in paragraphs 2., 3. and 4. of Article 267 (1) (a), until such time as the article is developed, shall be credited to the worker in the following manner:

1. In the case of termination of the contract by death, retirement or incapacity of the individual employer, by written communication from the employer, his heirs or legal representative notifying the worker of the extinction of the employment relationship by any of those causes or the minutes of administrative or judicial conciliation, or final judicial decision, in the terms set out in the following paragraph.

2. In the case of dismissal, by means of the written notification referred to in Article 55.1 of the recast text of the Law of the Workers ' Statute. In the absence of such notification, the accreditation shall be carried out by means of a company certificate or a report of the Labour and Social Security Inspectorate on which the involuntary termination of the work and its date of effect is established, or the administrative conciliation act in which the worker disputes the dismissal and the employer does not appear.

It may also be accredited by means of administrative or judicial conciliation or final judicial decision declaring the origin or the origin of the dismissal. In the case of an imprecence, it must also be established that the employer, or the worker when he is a legal representative of the workers, has not opted for readmission.

3. In the case of dismissal based on objective causes, by written communication to the worker in the terms provided for in Article 53 of the recast text of the Law of the Workers ' Statute, or minutes of administrative or judicial conciliation or final judicial decision in the terms set out in the preceding paragraph.

Twenty-ninth transient disposition. Coverage of the temporary incapacity of workers incorporated into the Special Scheme of Social Security of Workers for the Account of Own or Self-employed persons prior to 1 January 1998.

The obligation to formalize with a mutual partner with the Social Security the protection for the economic benefit due to temporary incapacity established in article 83.1.b) will not be required for the workers incorporated into the Special Regime of Workers for Account Propia or Autonomos before 1 January 1998 and that they have covered the same with the managing body.

Final disposition first. Competence title.

The regulation contained in this law will be of general application in accordance with the provisions of article 149.1.17ª of the Constitution, except for the aspects relating to the exercise of the powers and the organization of services in the autonomous communities, which, according to the provisions of their autonomy statutes, have assumed powers in the regulated matter.

Final disposition second. Powers of other ministerial departments.

The powers conferred on the Ministry of Employment and Social Security in this law shall be without prejudice to those which, in relation to the various matters covered by the law, may correspond to other ministerial departments.

Final disposition third. Accommodation of the rules on retirement pension for age reduction.

The Government, on a proposal from the Ministry of Employment and Social Security, will accommodate the current legislation on retirement pension in the Social Security system for the purposes of applying the provisions of article 215 of this law and in those other cases where the age established in general to be entitled to such a pension should be reduced in the development of measures to promote employment, provided that they lead to the replacement of retired workers by others in the situation of the unemployed.

Final disposition fourth. Workers who remain active.

The government may grant relief, or deductions from social contributions, in those cases where the worker chooses to remain active, once the age provided for in Article 205.1 has been reached, with a suspension proportional to the receipt of the pension. The regularisation of these will be made after consultation of the most representative trade union organisations and associations.

Final disposition fifth. Provisions relating to employed persons employed in agriculture.

1. Regulation shall regulate the possible inclusion of certain agricultural works currently covered by the General System of Social Security, in the Special System for Workers of Agricultural Account, observing the requirements laid down in this law and with a guarantee of the social security rights recognized to the workers of these groups, after consulting the Commission of follow-up provided for in the additional provision 15th.

2. The contribution of agricultural workers to a part-time work contract shall be carried out in proportion to the part of the working day actually carried out, in accordance with the terms and conditions laid down in regulation, and without prejudice to the application of the minimum rates of contribution which the law establishes at any time.

3. For the purposes of the possible updating of the type of contribution by vocational training referred to in Article 255.2.e), number 3, the proposals to be made by the relevant social dialogue bureau shall be taken into account, if appropriate.

Final disposition sixth. Self-employed workers engaged in street or home sales.

With regard to the self-employed persons engaged in the street sale or at home, a minimum basis of contribution shall be established to the Special Regime of the Workers for Account Own or Self-Employed less than the one fixed annually for this special regime, in the terms and conditions determined by the Law of General Budget of the State for each financial year.

Final disposition seventh. Powers over temporary incapacity.

The Secretary of State for Social Security, on a proposal from the National Institute of Social Security, and by means of a resolution published in the "Official Gazette of the State", will determine the date from which the functions attributed in Article 170.1 will be assumed.

Final disposition octave. Regulatory development.

The Ministry of Employment and Social Security is empowered to lay down the rules for the application and development of this law and to propose to the Government for its approval the general regulations of this law.

The government will also approve any other provisions necessary for the implementation and development of the provisions of this law.