JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

The Social Security system is a central pillar of the Spanish society through which an effective system of well-being for citizens has been consolidated and developed. Over the years, it has expanded its coverage to more beneficiaries and has been, also, improving its protective intensity, ensuring sufficient social assistance and benefits to states of need.

With the firm and lasting commitment of all political and social actors to ensure that social protection rights are not reduced by short-term decisions and within the scope of the permanent and the The Toledo Pact, which is based on the mutual collaboration of the political parties to ensure the rights they provide for the social formulation of the State, was institutionalized. The Toledo Pact Commission has been carrying out its work and has formulated its recommendations with the aim of establishing the basis for public authorities to take their decisions on pensions.

The Social Security System has to continue to face significant challenges, facing in the long term the demands arising, among others, of trends of demographic evolution, in order to guarantee sustainability. financial of that. The fact that life expectancy increases progressively in Spain, having become the second country in the world with the greatest survival of the population, also faces the challenge that, in the future, it will be It is necessary to assume the payment of more pensions for longer because of the ageing of the population.

The prolonged decline in birth rates and the simultaneous increase in the life expectancy of older people is causing an investment in the structure of the population pyramid, increasing the number of pensioners in relation to the working population, that is, varying the rate of dependency on pensioners. If this trend is not yet partially modified by increasing birth rates and migratory flows, this trend will be accentuated in the coming decades, due to the demographic evolution itself.

This demographic trend affects all generations, but especially the younger ones, because it will be these young generations who will be older than sixty-five years for longer.

II

However, it is not just the demographic trend that is the only factor that advises making the reforms that this law makes in the pension system. It is necessary to strengthen the contribution of the system by establishing a more appropriate relationship between the effort made in contributions throughout the working life and the contributory benefits to be paid.

The Spanish Social Security system has recently seen a gradual decline in the period of work activity in two ways: on the one hand, the years of training and study of young people have been prolonged and their access to the labour market, for that reason, has been delayed in relation to the age at which its incorporation in past generations was customary. On the other hand, the rate of participation of persons over 50 years of age is still insufficient, and the social and economic agreement provides for the adoption of a comprehensive employment strategy for older workers, with the the objective of promoting their maintenance in the labour market and promoting the reintegration of those who lose their jobs in the last years of their working life.

This situation is not only true of Spain, but common to the rest of the countries in our environment. The European Councils of Lisbon, Stockholm, Gothenburg, Barcelona, Brussels, until reaching the most recent ones, promote the extension of the active life and the disincentive of early retirement and countries of our environment as priorities. implemented legal reforms in the sense of reducing stimuli to the premature abandonment of active life and some have established legal age in the age of 67.

In Spain, moreover, the effects of the situation described are greater precisely due to the rapid increase in the age population and its life expectancy, as well as the difficulties in the legislation of our country. to address these challenges, which have been accentuated by the global economic situation, and which motivate the desirability of incorporating the corresponding changes in our system.

III

All these realities have been taken into account in the context of the social dialogue, in which the social partners and the government signed the social and economic agreement for growth, dated 2 February 2011, employment and the guarantee of pensions, which Part II is referring to the Agreement for the Reform and Strengthening of the Public Pension System, in the framework of which a number of commitments are collected.

The measures listed in the Indicated Agreement, following the guidelines contained in the Report on the Evaluation and Reform of the Toledo Pact, adopted by the Congress of Deputies in its session of 25 January 2011, They are directed to anticipate the necessary reforms in the structure of the system so that it can respond effectively to the new challenges and be in optimal conditions to continue providing the widest possible protective coverage to the risks social security system, within a financially stable and solid social security system that guarantees future generations sufficient social benefits.

Consequently, this Law, within these stated objectives, aims to bring to the social security order the commitments contained in the social and economic agreement mentioned, as well as to incorporate some of the of the recommendations reflected in the new reformulation of the Toledo Pact.

IV

The law is structured in nine articles, fifty-two additional provisions, a single transitional provision, a single repeal provision, and twelve final provisions.

Article 1 of the Law, in accordance with Recommendation 15 of the Parliamentary Report, reinforces the principle of sufficiency and the guarantee of solidarity through adequate coordination of the contributory and non-contributory spheres. of protection. In this respect, it amends the legal system of supplements to minimum contributory pensions, so that, in no case, the amount of such allowances is higher than the amount of retirement and invalidity pensions in their (a) in the case of non-contributory arrangements in force at any time, in accordance with the recommendations of the Toledo Pact, with a number of exceptions in respect of pensions for a large degree of invalidity, as well as for orphan's pensions; (a) to increase the amount of the widow's pension, in view of the particular features of the both assumptions. Residence in Spanish territory is also required as a requirement to receive these supplements.

Article 2 takes into account the fact that the amendment which this law carries out in respect of the retirement age and the percentages which are attributed per year to the calculation of the retirement pension have an implication (a) the rules governing the exemption from the obligation to list for common contingencies, except for temporary incapacity, where the worker continues to work having been 65 or more years of age. As a result, the law specifies the different ages and the different periods of insurance contributions from which it is feasible to access a retirement pension calculated with the percentage of 100 per 100, which is precisely the justifies an exemption from the obligation to make a contribution without this being detrimental to the amount of the retirement pension to be recognised in the future.

With regard to the legal status of the permanent disability pension, Article 3 of the law suits the calculation formula to determine the regulatory basis for the permanent incapacity to be applied to the calculation rules. set for the retirement pension. In addition, as regards the integration of lagoons for periods in which the worker was not obliged to pay a list, it lays down, in accordance with the new regulation of the retirement pension, new rules which take account of the contribution efforts, within the objective of increasing the principle of contributivity.

Furthermore, the compatibility of the pension to which it is entitled by the declaration of total incapacity in the usual profession is clarified with the performance of functions and activities other than those which they were usually carried out either in the same company or in a different company, as is the case with the collectives that have established and regulated functions called second activity.

Moreover, the incompatibility of the pension of absolute permanent incapacity and of great invalidity with the job is established after the ordinary retirement age, since the compatibility is a good measure for encourage the reintegration of beneficiaries into the world of work, but lose their meaning after the retirement age, following the recommendation 18 of the new reformulation of the Pact of Toledo.

Article 4 of the Act introduces amendments to the legal system of the retirement pension. According to the commitments set out in the Agreement of 2 February 2011, the age of 67 is foreseen as the age of access to retirement, while retaining the same age in 65 years for those who have been listed for 38 years and six months.

As is the case for a dynamic legal system affecting rights for which a long period of contribution is necessary, the introduction of the new age requirements is gradually and gradually taking place, in a period of time. of 15 years, period of application which also applies in order to complete the periods of contribution which allow access to the pension from the age of 65, so that, from 35 years and 3 months in 2013, the period of 38 years of contribution and Six months shall be required for the financial year 2027.

On the other hand, in accordance with the recommendations of the Toledo Pact; and in order to strengthen the principle of the contribution of the Social Security system, to achieve greater proportionality between the contributions (a) the system of calculation of the pension is modified by the person concerned in the years preceding the retirement and the amount of the benefit and giving the system of greater equity in the procedure for the calculation of retirement pensions; retirement, which is 25 years old, but with a gradual application, in the form of the social agreement and economic, until the year 2022, which neutralizes their impact on those who are close to the retirement age.

There is also an increase, not forgetting the need to alleviate the negative consequences experienced by older workers who have been prematurely expelled from the labour market, so that the people affected by such negative situations, including self-employed workers, may, until 31 December 2016, be eligible for the application of a calculation period of 20 years, and from 1 January 2017, for the application of a period of 25 years, without be subject to transitional rules, where this may be more favourable.

In turn and for all cases, Article 4, for the assumptions in which, within the time period considered for the calculation of the regulatory basis, there were no quotation gaps corresponding to periods during which the there was an obligation to list, it provides for new rules with regard to the mechanism known as 'lagoing' which takes account of the contribution efforts made, in order to increase the principle of contributivity which, together with with that of solidarity, they constitute the basis of a public pension system.

Article 4 (5) amends the period of time needed to reach 100% of the pension basis, by establishing the following percentages of application to the regulatory base: by the first fifteen years listed, 50 per 100. And from the sixteenth year onwards, for each additional month of contribution, between months 1 and 248, 0,19 per 100 and those exceeding the month 248, 0,18 per 100, without the percentage applicable to the regulatory base exceeding 100 per 100, except in cases where the pension is accessed at a higher age than the age at which it is applied. Because, in the latter case and provided that the minimum contribution period of 15 years had been met, an additional percentage of between 2 and 4 per 100 for each full year would be recognised for the person concerned. between the date on which he complied with that age and the date on which the pension was made, on the basis of the number of years listed. The new percentages referred to in the preceding paragraph shall apply from 1 January 2027. Until that date, the transitional and gradual period provided for in Article 4 (6) of this Law is established.

In Article 5, the law does not know that there may be personal situations that influence the decision to access a retirement pension and that, in a modern society, it is oriented towards a legality in the service of people, social security systems should not just impose rigid rules that ignore that retirement is a decisive fact in the lives of workers. In this area, recommendation 12 of the Pact of Toledo considers and notes that early retirement has basically become a formula for the regulation of employment, so its legal formulation must change, reserving early access. to the retirement pension for the cases in which long quotation runs are credited.

Therefore, following the criteria laid down in the Social and Economic Agreement, two additional formulas for the anticipation of the retirement pension are laid down with coefficients reducing the amount: one, which is derived from the This is the case for a voluntary worker in his or her activity and another, which derives from the voluntary cessation. In both cases, it will be necessary to establish a minimum contribution period of thirty-three years and, in both cases, the amount of the pension is reduced by application of the reduction coefficients set out in paragraph 1 of the Article 5.

With regard to the first modality, linked to an extinction of the employment relationship not attributable to the worker, it will be necessary to have been 61 years of age, to be registered in the employment office as a job seeker during a period of at least six months immediately prior to the date of application and the termination of employment of economic reasons in accordance with Articles 51 and 52 (c) of the Staff Regulations or by death, retirement or incapacity of the individual employer, as a result of a court-supervised procedure or a gender-based violence. The second assumption of early retirement, which is linked to the voluntary cessation, will be required to be 63 years of age and the resulting pension is higher than the amount of the minimum pension that would have been paid to the person concerned. on account of their family situation.

Finally, Article 5 maintains the possibility of early retirement of workers who had the status of a mutualist on 1 January 1967, in the terms covered by the legislation preceding the entry into force of the Treaty. this Act.

Article 6 refers to partial retirement, in which two amendments are incorporated into the regulation. On the one hand, the possibility of access to partial retirement is maintained without the need for a contract of relief to be held simultaneously for those who have reached the statutory retirement age, which, according to the amendments to this law it is between 65 and 67 years old, according to the assumptions, and applied in a gradual manner, in the terms indicated.

For its part, and in cases where the partial retirement requires the simultaneous conclusion of a contract of relief, the law states that there must be a correspondence between the contributions of the relievist and the (a) partial retirement, in such a way that the worker concerned cannot be less than 65% of the base for which the worker who is accessing the partial retirement was listed.

In addition, in relation to the contribution during the period of compatibility of the partial retirement pension with part-time work, and without prejudice to the reduction of working time, the company and the employee, according to the Social and economic agreement, they must be listed by the contribution base which, if appropriate, has been agreed to continue working in full. This new contribution will be applied gradually, raising the contribution bases by five percent for each year since the beginning of the current law, until its full implementation from January 1. The year 2027.

In Article 7 of the Law, the law carries out an extension of the coverage for accidents at work and diseases, so that protection is generated by these contingencies, becoming part of the protective action of all the schemes which make up the Social Security system, but in respect of workers who are causing high levels of social security in any of those schemes as from 1 January 2013.

As a consequence of the recommendations of the Toledo Pact Commission, the law introduces the so-called sustainability factor of the social security system in its article 8, so that, from 2027, the The system will be reviewed by the differences between the evolution of life expectancy at 67 years of the population in the year in which the revision and the life expectancy at the age of 67 are carried out in 2027. Such reviews shall be carried out every five years.

In the case of child care benefits, Article 9 adds a new provision to the General Law on Social Security, in accordance with which it will be computed as a contribution period, for all purposes, the period of interruption of the work activity motivated by the birth of a child or by adoption or accommodation of a child under 6 years of age, where such interruption occurs in the period from the beginning of the ninth month before birth or the third month preceding the adoption or reception and the completion of the sixth year after that date situation. The duration of this calculation shall be 112 days for each child or child adopted or received. This period shall be increased annually, from 2013 until 2018, up to a maximum of 270 days per child, without in any case being higher than the actual interruption of the work activity.

In addition, this article introduces a new wording to paragraph one of Article 180 of the General Law of Social Security under which they will be considered as listed and the effects of retirement benefits, disability permanent, death and survival, maternity and paternity three years for workers to enjoy child care in the cases of birth, adoption or permanent or pre-adoption.

The additional first provision of the law states that in the General Budget Laws of the State for 2012 and for the following financial years, the necessary regulatory provisions will be included to complete the recommendations included in the Toledo Pact in relation to the reformulation of the benefits of death and survival. For its part, the additional provision, second, in accordance with the commitments contained in the Social and Economic Agreement, provides that the Ministry of Labour and Immigration will proceed, as from the publication of the Law, to reorder the special agreements, with a time limit for their subscription. The government is also ordered to regulate a new modality of special convention for persons who, without having previously been affiliated with the Social Security system, participate, in a paid way, in programs training without being linked by an employment relationship.

The new reformulation of the Toledo Pact recommends extending social coverage to collectives that are currently excluded from it, among which are the persons who carry out certain programs of research, under the form of fellows, which is also included in the agreement on the reform and strengthening of the public pension system. In order to fulfil that purpose, the third additional provision refers to persons participating in training programmes, financed by public or private bodies or entities which are linked to university or training studies professional, carry with them economic consideration for those affected. In such cases, the Government is empowered to adopt the appropriate provisions in order to be included in the social security system, provided that, by reason of the implementation of those programmes, and in accordance with the provisions in force, they do not forced to be high in the respective Social Security Regime. In addition, the subscription of a special agreement enabling the calculation of contributions for the previous training periods, up to a maximum of two years, is permitted.

The fourth additional provision orders the government to submit, within one year, to the non-permanent Commission for Monitoring and Evaluation of the Agreement of the Pact of Toledo a study, with the corresponding assessment The Committee on Economic and Financial Relations and the Committee on Economic and Financial Relations and the Committee on Economic and Financial It is also responsible to the Government, by means of the additional fifth provision, to draw up a study with proposals for action in relation to the recommendation 17 of the Toledo Pact on the social protection of women, in particular on measures to be taken to promote mechanisms that incorporate the periods of care and care of children or dependent persons as elements to be considered in women's contribution careers.

The sixth additional provision, for its part, amends the regulation of the special agreement to subscribe in employment regulation files, in order to adapt it to the new retirement ages mentioned in the Law.

The additional seventh provision welcomes an institutional change in the management organization of Social Security, which is part of the guidelines of the Eighth Recommendation of the Toledo Pact with respect to the existing relationship between the effectiveness and legitimacy of the social protection mechanisms and a management that responds appropriately, with agility and in a simplified way, to the demands of the citizens. That is why the Law authorizes the Government to create the State Agency of the Administration of Social Security, whose purpose is to carry out, in the name and on behalf of the State, the management and other acts of effective application of the system of the Social security, as well as those other functions entrusted to it, including the functions relating to the affiliation, listing, collection, payment and management of the economic benefits, except those for the coverage of unemployment.

The constitution and entry into operation of the State Agency of the Administration of Social Security will be produced with the approval of its Statute by Royal Decree agreed upon in the Council of Ministers and adopted on a proposal together with the Ministries of Territorial Policy and Public Administration, Economic and Finance and Labour and Immigration, after negotiation with the most representative employers ' and trade unions.

The additional eighth provision instructs the Government that, within one year of publication in the "Official State Gazette" of this Law, it will study and assess the effects and impact on the calculation of pensions. the new rules for the integration of lagoons so that, in the light of the results of that evaluation, the adaptations, modifications and changes that are necessary to correct the distortions that such an assessment has shown will be carried out. In this assessment and possible subsequent adaptation, the situation of the contribution races in which the partial and the short-time recruitment takes effect shall be addressed in a specific manner.

The content of the remaining additional provisions is part of some of the guidelines of the new reformulation of the Toledo Pact or of the commitments contained in the Agreement for the Reform and Strengthening of the public pension system. In this sense, the additional provision novena is directed to the adequacy of the bases of quotation in the Special Regime of Autonomos, relating the variation of their amounts with which they experience the average bases of the General Regime, while The additional tenth refers to the social partners so that, together with the Government, they will examine the relationship between the maximum contribution bases and the average salaries, in order to maintain the contributory nature of the system.

According to the social and economic agreement, the study on the desirability of establishing possible scenarios for complementary financing of our own funding is made available through the additional provision in the framework of the social dialogue. In the medium and long term, the system of social security in the medium and long term, while in the additional twelfth the government is in charge of making the objectives of consolidation and budgetary stability compatible with those of full financing of the benefits contributing to and universal in charge of the budgets of the Public Administrations.

In turn, in order to carry out the provisions of the 15th Recommendation of the Toledo Pact and on the basis of the content, in this area, of the Social and Economic Agreement, the additional provision of the 13th mandate gives the Government that reinforce, from the non-contributory side, the pensions of the elderly living in single-person economic units, without making distinctions for the reason of the protected contingency.

Finally, the additional fourteenth provision is intended to bring to the legal system of social security the provisions of the Agreement on the Reform and Strengthening of the Public Pension System, in relationship to the management carried out by the Mutual Work and Occupational Diseases Mutuals.

Whereas the share of professional social security contingencies already incorporates an element of capitalisation (cost capital) which provides for future slips of expenditure and, therefore, its value must be adjusted to the the costs of the benefits and their management, and the prevention of accidents and other occupational risks for each sector of activity, during the five-year period from the date of the law, an annual evaluation of the the costs of benefits arising from professional contingencies. It also provides for the establishment of programmes for the management of temporary disability processes of very short duration, or for the updating of the management bodies of those collaborating entities of the social security system.

The additional 30th provision is intended to transfer to the Social Security legislation the recommendation number 13 of the Toledo Pact, in relation to the need for improvement of the protective action of the pension In the case of beneficiaries over 65 years of age, the pension is the main source of income. In this way, as recommended by the Toledo Pact, the percentage of the regulatory base is increased, from the current 52% to 60% gradually in eight years from 1 January 2012, which is used to calculate the widow's pension. At the same time, the government is required to regulate a corrective mechanism to allow for greater progressiveness in the taxation of the income tax of natural persons up to an amount equal to the minimum pension for widowage, in the case of of widowage pensions which are cumulated exclusively with income from work or other pensions.

The single repeal provision provides for a generic derogation from the rules of equal or lower rank that are opposed to this Law. It also provides for the repeal of certain provisions of the recast text of the General Law on Social Security, at the time of the establishment and entry into operation of the State Agency of the Administration of Social Security, as well as Royal Decree 1194/1985 of 17 July 1985, the regulator of special retirement arrangements at 64 years of age, without prejudice to the provisions of the final provision of the 10th.

The final provision first amends paragraphs 6 and 7 of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, which regulates the reduction of working hours and the salary of workers. workers in order to be able to access partial retirement and the conclusion of the contract of relief in order to adjust that legislation to the provisions on partial retirement provided for in Article 6 of this Law.

After establishing, through the second and third final provisions, respectively, the jurisdiction in which this Law is protected and to authorize the Government and the Minister of Labor and Immigration to issue the provisions for the development thereof, by means of the fourth and fifth final provisions of the text of the General Law on Social Security with the object, in the first of them, of the fact that the social security data may be (a) to be given to third parties, and to enable the General Intervention of Social Security to exercise better In the case of the second, the rules on the application of the reform contained in the Law to the different regimes that make up the structure of the system of the system are dictated by the second. Social Security.

Finally, the final provision twelfth, on the one hand, determines the entry into force of this Law and, on the other, according to the contents of the Social and Economic Agreement, it maintains the application of the rules of the retirement, in force at the entry into force of this Law, to persons whose employment relationship has been extinguished prior to the publication of this Law, as well as to those who have suspended or extinguished their employment relationship as a result of decisions taken in cases of employment regulation or by means of collective agreements any collective enterprise scope or agreements, including the assumptions of extinctions arising from sectoral planning and restructuring plans, as well as decisions taken in concourse, approved or underwritten procedures the cases prior to the date of publication of this Law, irrespective of whether the termination of the employment relationship occurred prior to or after 1 January 2013.

Article 1. Allowances for pensions lower than the minimum.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. Article 50 is reworded in the following terms:

" Article 50. Allowances for pensions lower than the minimum.

1. Pension beneficiaries of the Social Security system, in their contributory mode, 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 that, perceiving them, do not exceed the amount that the corresponding State General Budget Law establishes annually, they shall be entitled to receive the allowances necessary to achieve the minimum amount of pensions, provided that they reside in territory Spanish, in terms that are legally or regulatively determined.

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

For the purposes of the recognition of allowances for minimum social security contributions, of the full income received by the pensioner, and taken into account in the terms laid down in the tax legislation, the following shall be excluded:

a) In full income from work, deductible expenses, in accordance with tax legislation.

b) In full income from economic activities, deductible expenses, in accordance with tax legislation.

c) In full income from real estate, deductible expenses, in accordance with tax legislation.

2. The amount of such allowances shall in no case exceed the amount laid down in each financial year for retirement and invalidity pensions in their non-contributory form. Where there is a spouse in charge of the pensioner, the amount of such allowances shall not exceed the amount corresponding to the non-contributory pension for the purposes of Article 145 (1), (1), (1) and (1). 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 of the amount of the allowances to the minimum referred to in the preceding subparagraph shall be only that of the widow's pension which generates an increase in the orphan's pension.

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

Two. A new additional provision, the fiftieth fourth, is introduced with the following wording:

" Additional 50th-fourth disposition. Add-ons to minimum contributory pensions.

1. The limitation provided for in Article 50 (2) in respect of the amount of the allowances necessary to achieve the minimum amount of pensions shall not apply in respect of pensions which have been previously incurred. to 1 January 2013.

2. In addition, the requirement of residence in Spanish territory referred to in Article 50 (1) to be eligible for the supplement to the minimum amount of pensions shall be required for those pensions whose cause is produces as of 1 January 2013. '

Article 2. Partial exemption from the obligation to list.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. New wording is given to Article 112a, in the following terms:

" Article 112a. Quote with 65 or more years.

1. Employers and employees shall be exempt from contributions to social security by common contingencies, except for temporary incapacity arising from them, in respect of those employed persons with employment contracts of a character indefinite, as well as the worker or worker members of the cooperatives, provided that they are in one of these assumptions:

65 years of age and 38 years and 6 months of contribution.

67 years of age and 37 years of contribution.

In all cases cited, for the purposes of the calculation of years of contribution, the proportional parts of extraordinary pay shall not be taken into account.

2. If, by the age of the worker referred to in the preceding paragraph, the number of years in each case required is not quoted, the exemption provided for in this Article shall apply from the date on which the years of contributions required for each case.

3. The exemptions provided for in this Article shall not apply to contributions relating to workers who provide their services in public administrations or in public bodies governed by Title III of Law 6/1997 of 14 March 1997. April, Organization and Operation of the General Administration of the State. "

Two. New wording is given to the additional 30th provision, in the following terms:

" Additional 30th Disposition. Exemption from quotas in respect of self-employed persons with 65 or more years.

1. Self-employed persons included in the field of application of the Special Regime of Workers of the Sea and of the Special Regime of Workers for the Account of Own or Self-Employed shall be exempt from contributions to the Social Security, except, where appropriate, for temporary incapacity and for professional contingencies, provided they are in any of these cases:

65 years of age and 38 years and 6 months of contribution.

67 years of age and 37 years of contribution.

In all cases cited, for the purposes of the calculation of years of contribution, the proportional parts of extraordinary pay shall not be taken into account.

2. If, by the age of the worker referred to in the preceding paragraph, the number of years in each case required is not quoted, the exemption provided for in this Article shall apply from the date on which the years of contributions required for each case.

3. For periods of activity in which the worker has not made contributions, in accordance with the terms laid down in paragraph 1, for the purpose of determining the regulatory basis for benefits excluded from contributions, the basis of contributions corresponding to the monthly rates of each financial year exempt from listing shall be equivalent to the result of increasing the average of the natural year's trading bases immediately prior to the average percentage change known of the index of consumer prices in the last year indicated, without the calculated bases being able to be less than the amounts of the minimum or single contribution bases fixed annually in the General Budget Law of the State for the self-employed persons included in the Special Social Security Regulations to which it refers the previous section. "

Three. A new additional provision, the fifth fifteenth, is introduced with the following wording:

" Additional 50th-fifth disposition. Calculation for retirement pension effects of periods with exemption of workers ' quotas with 65 or more years.

With respect to workers who have given occasion to the exemptions from the obligation to list provided for in Article 112a and the additional thirtieth provision prior to 1 January 2013 and which they 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. '

Article 3. Permanent Disability.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. New wording is given to paragraph 1 (b) and Article 140 (4), in the following terms:

" (b) The result obtained in accordance with the above standard shall be applied to the percentage corresponding to the years of contributions, in accordance with the scale provided for in Article 163 (1), the effect as quoted in the years as it has reduced the person concerned, on the date of the causative event, in order to comply with the ordinary retirement age in force at any given time. In the case of not reaching 15 years of contribution, the applicable percentage shall be 50 per 100.

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 recognised degree of incapacity shall be applied. "

" 4. If, in the period to be taken for the calculation of the regulatory basis, periods during which the obligation to list had not existed, these gaps shall be integrated in accordance with the following rules:

First. If, for the 30 and six months preceding the period to be taken for the calculation of the regulatory base, monthly contributions are made, each of the corresponding contribution bases shall be entitled, in the updated amount, to the integration of a monthly contribution with a contribution gap and up to a maximum of twenty-four, starting from the closest to the event causing the pension, in the terms and conditions laid down in regulation.

In no case, the integration may be less than 100 per 100 of the minimum base in effect on the date corresponding to the subsuality that is the object of integration.

Second. The twenty-four subsualities with lagoons closest to the period referred to in the previous rule shall be integrated with 100 per 100 of the minimum base in force on the date corresponding to the subsuality that is the object of integration.

Third. The rest of the monthly quotation gaps will be integrated with the 50 per 100 of the minimum base in force on the date corresponding to the monthly payment that is the subject of integration.

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 it, the integration indicated in the paragraphs shall proceed. prior to the month in which there is no obligation to list, provided that the basis for listing on the first period does not reach the monthly amount corresponding to the integration rule applicable in each case. In this case, the integration will reach the latter level. "

Two. The first subparagraph of Article 141 (1) is worded as follows:

" 1. In the event of a total permanent incapacity for the occupation of the person concerned or of the professional group in which the person concerned was registered, the corresponding life pension shall be compatible with the salary which the worker may receive in the same company or otherwise, as long as the functions do not match those that resulted in the total permanent incapacity. "

Three. A paragraph 3 is added to Article 141, with the following wording:

" 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, on his own account or on behalf of others, who determine their inclusion in one of the systems of the Social Security System, on the same terms and conditions as those regulated for the retirement pension in their contributory modality in Article 165 (1) of this Law. "

Four. An additional provision, the fiftieth sixth, is added with the following wording:

" Additional Disposition quincuagesth. Permanent non-invalidating injuries.

The Ministry of Labor and Immigration will proceed to update the amounts, according to baremo, of permanent non-invalidating injuries, derived from professional contingencies, recognized by Social Security. "

Article 4. Retirement.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. Article 161 (1) is reworded in the following terms:

" 1. They shall be entitled to the retirement pension, in their contributory form, to persons covered by this General Scheme who, in addition to the general rule required by Article 124 (1), meet the following conditions:

(a) Haber has been 67 years of age, or 65 years of age when 38 years and 6 months of contribution are credited, without taking into account the proportional share corresponding to the extraordinary payments.

For years and months of contributions, full years and months shall be taken, without the fractions of such fractions being equated to one year or one month.

(b) Have a minimum contribution period of 15 years covered, of which at least 2 must be within the 15 years immediately preceding the time of entitlement. For the purposes of calculating the quoted years, the corresponding proportional share for extraordinary payments shall not be taken into account.

In cases where the retirement pension is accessed from a situation of high or equivalent to the discharge, without obligation to list, the period of 2 years referred to in the preceding paragraph shall be within the the 15 years 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 162 (1) shall apply. "

Two. A new transitional provision, the 20th, is incorporated with the following wording:

" Transient disposition. Gradual application of the retirement age and the years of contributions.

The retirement age and the contribution period referred to in Article 161 (1) (a) shall be applied in a gradual manner, in the terms resulting from the following table:

	Listed Periods	Required Age
2013	35 years and 3 months or more.	65 years.
	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 old.
			Less 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.
	Less than 37 years.	65 years and 10 months
2021	37 years and 3 months or more.	65 years.
	Less 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.	Less than 38 years.
		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.

Three. Article 162 (1) is reworded in the following terms:

" 1. The statutory basis for the retirement pension, in its contributory form, shall be the quotient to be divided by 350, the contribution bases of the beneficiary during the 300 months immediately preceding the month preceding that of the cause.

1.1 The computation of the bases referred to in the preceding paragraph shall be made in accordance with the following rules, of which mathematical expression is the formula at the end of this paragraph.

1. The bases corresponding to the 24 months preceding the month prior to that of the causative event shall be computed at their nominal value.

2. The remaining quotation 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 price index was start the period referred to in the previous rule.

Being:

Br = Regulatory Base

Bi = Quote Base for the i-th month before the month prior to the causative event.

Ii = General consumption price index of the month before the month preceding that of the causative event

Being i = 1,2, ..., 300

1.2 If, in the period to be taken for the calculation of the regulatory basis, periods during which the obligation to list had not existed, these gaps shall be integrated in accordance with the following: rules:

1. If during the thirty-six months prior to the period to be taken for the calculation of the regulatory base there are monthly contributions, each of the corresponding contribution bases shall be entitled, in its (i) an updated amount, the integration of a monthly contribution with a contribution gap and up to a maximum of 24, starting from the closest to the event causing the pension, in the terms and conditions to be established; regulentarily.

In no case, the integration may be less than 100 per 100 of the minimum base in effect on the date corresponding to the subsuality that is the object of integration.

2. The twenty-four monthly gaps that are closest to the period referred to in the previous rule, will be integrated with 100 per 100 of the minimum base in force on the date corresponding to the monthly payment. integration.

3. The rest of the monthly quotation gaps will be integrated with the 50 per 100 of the minimum base in force on the date corresponding to the monthly payment that is the subject of integration.

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 it, the integration indicated in the paragraphs shall proceed. prior to the month in which there is no obligation to list, provided that the basis for listing on the first period does not reach the monthly amount corresponding to the integration rule applicable in each case. In this case, the integration will reach the latter level. "

Four. A new wording is given to the fifth transitional provision, in the following terms:

" Transient Disposition fifth. Transitional rules on the basis of the retirement pension.

1. The provisions of Article 162 (1) of this Law shall be applied in a gradual manner 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 shall 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 shall 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 shall 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 shall 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 shall be the result of dividing by 294 the basis of contributions during the 252 months immediately preceding the month preceding that of the causative event.

As of January 1, 2019, the retirement pension regulatory basis will be the result of dividing by 308 the listing bases during the 264 months immediately prior to the month prior to that of the causative fact.

As of January 1, 2020, the retirement pension regulatory base will be the result of dividing by 322 the basis of quotation during the 276 months immediately prior to the month prior to that of the causative event.

As of 1 January 2021, the retirement pension regulatory base will be the result of dividing by 336 the listing bases 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 162 (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 causes and assumptions referred to in Article 208.1.1 and, on the basis of compliance with the 55 years of age and at least for twenty-four months, have experienced a reduction of the bases of contribution in relation to the accredited one before the extinction of the employment relationship, the regulatory base will be the result of dividing by 280 the (a) basis of quotation during the 240 months immediately preceding the month preceding that of the causative event; 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 cause not attributable to their free will, for the causes and assumptions referred to in Article 208.1.1. and, after the age of 55 years and at least 24 months, have experienced a reduction in the basis of contributions in relation to the one accredited prior to the extinction of the employment relationship, the regulatory basis shall be that laid down in Article 162 (1), provided that it is more favourable than that provided for in accordance with paragraph 1.

4. The determination of the pension regulatory base, 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 pension is has exhausted the provision for a cessation of activity, as laid down in Law 32/2010 of 5 August, establishing a specific system of protection for the cessation of the activity of self-employed workers, provided that the cessation of the activity takes place from compliance of 55 years of age. "

Five. New wording is given to Article 163, in the following terms:

" Article 163. Amount of pension.

1. The amount of the retirement pension, in its contributory form, shall be determined by applying to the regulatory basis, calculated in accordance with the preceding article, the following percentages:

1. º For the first 15 years listed: 50 per 100.

2. º From the sixteenth year, for each additional month of quotation, from months 1 to 248, 0,19 per 100 shall be added, and for those exceeding the month 248, 0,18 per 100 shall be added, without the percentage applicable to the regulatory base exceeds 100 per 100, except in the case referred to in the following paragraph.

2. Where the retirement pension is accessed at a higher age than that resulting from the application in each case of the conditions laid down in Article 161 (1) (a), provided that the minimum period of validity of the pension is met, the minimum period of (a) a contribution shall be granted to the person concerned for each year in which he or she has completed his or her age and the date on which the pension is paid, the amount of which shall be based on the the years of contributions credited to the first of the dates indicated, according to the following scale:

-Up to 25 years listed, 2 per 100.

-Between 25 and 37 years quoted, the 2.75 per 100.

-From 37 years listed, 4 per 100.

The additional percentage obtained as set out in the preceding paragraph shall be added to the percentage that is generally applicable to the person concerned in accordance with paragraph 1, applying the resulting percentage to the respective base for the purposes of determining the amount of the pension, which shall in no case be higher than the limit laid down in Article 47.

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 which amount shall be obtained by applying to the amount of that limit in force at any time 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 14 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 base of the Current contribution at each moment, also in annual computation.

The benefit set out in this paragraph shall not apply in the case of partial retirement or flexible retirement as referred to in the second subparagraph of Article 165 (1

.

3. Where, in order to determine the amount of a retirement pension, reducing rates by age at the time of the causative event should be applied, they shall apply to the amount of the pension resulting from the application to the percentage that corresponds to months of quotation. 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 0,25 per 100 for each quarter or quarter of the anticipation. "

Six. A new transitional provision, the 21st, is incorporated with the following wording:

" The 21st transient disposition. Application of the percentages to be attributed to the years listed for the retirement pension.

The percentages referred to in Article 163 (1) of paragraph 1 shall be replaced by the following:

Over the years 2013 to 2019.	For each additional month of quote between months 1 and 163, the 0.21 per 100 and per the following 83 months, 0.19 per 100.
	During the years 2020 to 2022.	For each additional month of trading between months 1 and 106, the 0.21 for 100 and for the following 146 months, 0.19 per 100.
During years 2023 to 2026.	For each additional month of quotation between months 1 and 49, 0.21 per 100 and for the following 209 months, 0.19 per 100.
From year 2027.	For each additional month of quote between months 1 and 248, 0.19 per 100 and for the following 16 months, 0.18 per 100.

Seven. A new additional provision, the fiftieth seventh, is incorporated with the following wording:

" Additional 50th-seventh disposition. Accommodation of references to the minimum retirement age.

References to the minimum age or to the age of 65 years as referred to in Articles 112a, 161 (1) and (2), (166.1) and (2) (f) and the second thirteenth provision shall be construed as being made at the age of the application of the provisions referred to in Article 161 (1) (a). '

Article 5. Early retirement.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. Article 161 a (2) is reworded as follows:

" 2. Two modalities of access to early retirement are laid down, which derives from the cessation of work due to the fact that the worker is not imputable and that derives from the will of the person concerned, for which the following conditions are required:

A) With regard to the derivative of the cessation of work for cause not attributable to the free will of the worker.

(a) To be completed at 61 years of age, without application of the reducing coefficients referred to in the preceding paragraph.

(b) To be entered in the employment offices as jobseekers for a period of at least 6 months immediately prior to 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, the period for the provision of compulsory military service or replacement social provision shall be counted as a social security contributions subject to the maximum limit of one year.

(d) that the cessation of work has occurred as a result of a situation of crisis or closure of the company that objectively 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:

a. Collective dismissal for economic reasons authorised by the labour authority, in accordance with Article 51 of the Staff Regulations.

b. The target dismissal for economic reasons, in accordance with Article 52.c) of the Workers ' Statute.

c. The termination of the contract by judicial decision, pursuant to Article 64 of Law 22/2003, of July 9, Bankruptcy.

d. The death, retirement or incapacity of the individual employer, without prejudice to the provisions of Article 44 of the Staff Regulations, or the termination of the legal personality of the contractor.

e. The extinction of the work contract motivated by the existence of force majeure.

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.

In cases of access to early retirement as referred to in this paragraph (A), the pension shall be reduced by application, for each quarter or quarter of a quarter which, at the time of the causative event, (a) the worker to comply with the statutory retirement age which, in each case, results from the application of Article 161 (1) (a), of a coefficient of 1,875 per 100 per quarter for workers with less than 38 years and 6 months quoted, and 1,625 per 100 per quarter for workers aged 38 years and 6 months more.

For the purposes of determining that legal retirement age, the years that will subtract the data subject from the date of the causative event to the age that corresponds to it shall be considered to be listed.

For the computation of the quotation periods, full periods will be taken, without the fraction of the period being equated to a period.

B) With regard to early access to retirement at the interest of the person concerned:

(a) To be completed at 63 years of age, without application of the reducing coefficients referred to in the preceding paragraph.

(b) Credit a minimum effective contribution period of 33 years, without, for such purposes, taking into account the proportional share of extraordinary payments. For these exclusive purposes, the period for the provision of compulsory military service or replacement social provision shall be counted as a social security contributions subject to 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 must be higher than the amount of the minimum pension that would be paid to the person concerned for his/her situation. family to the compliance of 65 years of age. Otherwise, this early retirement formula cannot be accessed.

In cases of access to early retirement as referred to in paragraph (B), the pension shall be reduced by application, for each quarter or quarter of a quarter which, at the time of the event causing (a) the worker to comply with the statutory retirement age, which in each case results from the application of the provisions of Article 161 (1) (a), of a coefficient of 1,875 per 100 per quarter, for workers with less than 38 years and 6 months quoted, and 1.625 per 100 per quarter for workers with 38 years and 6 months listed or more.

For the purposes of determining that legal retirement age, the years that will subtract the data subject from the date of the causative event to the age that corresponds to it shall be considered to be listed.

For the computation of the quotation periods, full periods shall be taken, without the fraction of the period being equal to a period. "

Two. The first subparagraph of Article 2 (1) of the third transitional provision is reworded in the following terms:

" 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 per 100 for each year or fraction of the year which, at the time of the causative event, distorts the worker to the age of 65. "

Article 6. Partial retirement.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20:

One. New wording is given to paragraph 1 and points (e) and (f) of paragraph 2 and a new point (g) is added to Article 166 (2), in the following terms:

" 1. Workers who have completed the age referred to in Article 161 (1) (a) and meet the requirements for the right to a retirement pension, provided that a reduction in their working time is achieved. between a minimum of 25 per 100 and a maximum of 75 per 100, will be eligible for partial retirement without the need for the simultaneous conclusion of a replacement contract. The percentages indicated shall be construed as referring to the day of a comparable full-time worker. "

" (e) There is a correspondence between the contributions bases of the relievist and the partial retiree, so that the worker concerned cannot be less than 65 per 100 of the average of the (a) the contribution of the pension scheme to the pension scheme for the period of the last six months of the partial retirement pension. '

" (f) The replacement contracts to be established as a result of a partial retirement shall have at least a duration equal to the amount of time which the replacement worker has failed to achieve the age referred to in point (a), paragraph 1 of Article 161. "

" (g) Without prejudice to the reduction of the working time referred to in point (c), during the period of the enjoyment of partial retirement, an undertaking and a worker shall be listed on the basis of contributions which, where appropriate, have been continue to work on a full day. "

Two. A second subparagraph is added to point (d) (2) of Article 166 of the recast text of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, in the following terms:

"In the case of persons with disabilities or mental disorder, the required contribution period will be 25 years."

Three. A new transitional provision is added, the twentieth second, with the following wording:

" Transient disposition twenty-second. Transitional rules on partial retirement.

1. The requirement of the age requirement referred to in paragraph 1 and point (f) of Article 166 (2) shall be applied in a gradual manner, as provided for in the transitional provision of this Law.

2. The contribution base during the partial retirement referred to in Article 166 (2) (g) shall be applied in a gradual manner in accordance with the percentages calculated on the basis of the full-time contribution in accordance with the following scale:

(a) For the year 2013, the contribution base shall be equal to 30 per 100 of the contribution basis which would have been full-time.

(b) For each year after the year 2014, a further 5 per 100 shall be increased to 100 per 100 of the contribution basis which would have been paid to it in full.

In no case shall the percentage of the contribution base set for each financial year on the previous scale be less than the percentage of work activity actually carried out. "

Article 7. Extension of coverage for occupational accidents and occupational diseases.

An additional new provision, the fifteenth-eighth, is introduced in the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" Additional 50th-eighth disposition. Extension of coverage for occupational accidents and occupational diseases.

With effect from 1 January 2013, protection against the contingencies of occupational accidents and occupational diseases will be part of the mandatory protective action of all the regimes that make up the system of the Social security with respect to workers who cause high in any of the same from the date indicated.

This mandatory protection against the contingencies of occupational accidents and occupational diseases may be developed in collaboration with the Social Security, in the terms that it regulates establish, in the case of cooperative partners included in the Special Workers ' Regime for Own or Autonomous Account, provided that these cooperatives have an intercooperative system of social benefits, complementary to the Public System, which covers these contingencies and which said inter-cooperative system counts, prior to 1 January 2013, with the authorisation of Social Security to assist in the management of the economic benefit of temporary incapacity. "

Article 8. Sustainability factor of the Social Security system.

An additional new provision, the fiftieth ninth, is introduced in the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" Additional 50th-ninth disposition. Sustainability factor of the Social Security system.

With the objective of maintaining the proportionality between the contributions to the system and the expected benefits of the system and ensuring its sustainability, from 2027 the fundamental parameters of the system will be reviewed by the differences between the evolution of life expectancy at the age of 67 of the population in the year in which the revision and the life expectancy at the age of 67 are carried out in 2027. Such reviews shall be carried out every 5 years, using for this purpose the forecasts made by the competent official bodies. "

Article 9. Child care benefits.

The following amendments are made to the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of June 20:

One. A new additional provision is introduced, the sexumpteenth with the following wording:

" Additional sexagesth disposition. Child or child care benefits.

1. Without prejudice to the provisions of the additional 44th provision, in any social security scheme and for all purposes other than for the fulfilment of the minimum required contribution period, it shall be counted as the period of interruption of the contribution, arising from the termination of the employment relationship or the termination of the recovery of unemployment benefits between the nine months preceding the date of birth, or the three months preceding the adoption or reception and the completion of the sixth year following that situation. The duration of this calculation shall be 112 days for each child or child adopted or received. This period shall be increased annually, from 2013 until 2018, up to the maximum of 270 days per child in the year 2019, without in any case being higher than the actual interruption of the listing. This benefit will only be recognised to one parent. In case of controversy among them the right to the mother will be granted.

Without prejudice to the provisions of the preceding paragraph, to the exclusive effects of determining the age of access to retirement provided for in Article 161 (1) (a), and from the entry into force of this law, the duration of the computation as a quoted period shall be a maximum of 270 days quoted by each child or child adopted or received.

2. Depending on the economic possibilities of the Social Security system, the necessary provisions may be adopted for the calculation, as an effective contribution, of the period of care for the child or child, in the terms contained in the paragraph First of the above, it is anticipated before 2018, in the assumptions of numerous families.

3. In any event, the application of the benefits provided for in this provision may not result in the period of child care or child care, considered as a listed period, exceeding five years per beneficiary. This limitation shall apply in the same way when the aforementioned benefits are met with those referred to in Article 180.1 of this Law. "

Two. Article 180 (1) of the General Law on Social Security is reworded in the following terms:

" 1. The three years ' period of leave of absence which the workers, in accordance with Article 46.3 of the Law on the Staff Regulations, enjoy in respect of the care of each child or child, in the case of permanent family accommodation or preadoptive, even if these are provisional, they 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 and parenthood. "

Additional disposition first. Orphan's pension.

One. Article 175 (1) and (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, are hereby reworded as follows:

" 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 is deceased, they are less than twenty-one years old or are unfit for the and the cause of the work is either high or in a situation similar to the high. It shall also apply to orphan pensions as provided for in the second paragraph of Article 174 (1) of this Law.

2. In cases where the child of the deceased does not carry out gainful employment on his or her own account, or when he or she does so, the income obtained is lower than the amount in force for the inter-branch minimum wage, also in annual accounts, may be a beneficiary of the orphan's pension, provided that on the date of death of the deceased, he or she is less than 25 years old.

If the orphan is studying and is 25 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 start of the school year. next academic year. "

Two. The wording of the transitional provision sixth bis of the General Law on Social Security is amended as follows:

" Transitional provision sixth bis. The gradual application of the age limit for the purposes of orphan's pensions, in cases of simple orphanages in which the orphan does not work.

In the cases provided for in Article 175 (2) of this Law, where one of the parents is surviving, the age limit determining the status of the recipient of the orphan's pension shall apply from 1 January January 2014.

Until that date, the indicated limit will be as follows:

a) For the year 2012, twenty-three years.

b) For the year 2013, twenty-four years. "

Additional provision second. Amendment to special conventions.

1. From the publication of this Law, the Ministry of Labour and Immigration will determine the modalities of special agreements in which the subscription of such agreements must necessarily be carried out before the end of a certain period of time. to be counted from the date on which the right to unemployment benefits has been brought down under the relevant scheme or has been extinguished.

2. A new modality of special convention will also be introduced to subscribe to the Spanish who, without having previously been affiliated with the social security system, participate abroad, in a paid way, in training programs. or of investigation without being bound by a labor relationship, in the terms and conditions that the Ministry of Labor and Immigration will regulate.

3. Also, within six months of the enactment of this Law, the Government will regulate a new modality of special convention that can be signed by persons with disabilities with special difficulties of employment insertion for the coverage of retirement and death and survival benefits.

Additional provision third. Social security of persons participating in training programmes.

1. The Government, within three months of the publication of this Law and on the basis of the provisions contained in Article 97.2.m) of the General Law on Social Security and in the terms and conditions to be determined It shall establish the mechanisms for the inclusion of the participants in training programmes financed by public or private bodies or entities, which are linked to university or vocational training studies, entail economic consideration for the persons concerned, provided that, because of the implementation of those programmes, and in accordance with the provisions in force, do not have to be discharged in the respective Social Security Scheme.

2. Persons who, on the date of entry into force of the regulatory provision referred to in the previous paragraph, have been found in the situation indicated therein, may, for a single time, sign a special Convention within the period of time, terms and conditions to be determined by the Ministry of Labour and Immigration, enabling them to be counted for the periods of training completed before the date specified, up to a maximum of two years.

Additional provision fourth. Elaboration by the Government of a study in relation to Recommendation 5 of the Toledo Pact.

Within one year, the government will present to the non-permanent Commission for Monitoring and Evaluation of the Agreement of the Pact of Toledo a study, with the corresponding economic assessment, in relation to the content referred to in the Fifth Recommendation of the Toledo Pact.

Additional provision fifth. Elaboration by the Government of a study and proposals for action in relation to Recommendation 17. of the Pact of Toledo.

The Government is charged that within one year of the non-permanent follow-up and evaluation of the Toledo Pact Agreements, a study on the measures to be taken to promote the mechanisms that will be adopted by the incorporate the periods of care and care of children, persons with disabilities or persons in a situation of dependency, as elements to be considered in women's contribution careers. In this study, the measures to be proposed will be evaluated economically, as well as the current regulation in the social security system, especially in Article 180 of the General Law on Social Security, and in Article 9 of the This Act.

Additional provision sixth. Special agreement to subscribe to employment regulation files.

One. A new wording is given to paragraphs 1 and 2 of the 33rd additional provision of the recast text of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, in the following terms:

" 1. In the special convention referred to in Article 51.15 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, in which the (a) the obligation to pay contributions for the termination of the contributory unemployment benefit, and the date on which the worker fulfils the age referred to in Article 161 (1) (a), in accordance with the terms laid down in the paragraphs next.

2. To this end, the contributions for the said period shall be determined by applying to the average of the employees ' contribution bases, in the last 6 months of the listed occupation, the type of contribution provided for in the regulatory rules of the Convention. special. The amount resulting shall be deducted from the contribution of the State Employment Service, which corresponds to the period in which the worker may be entitled to the unemployment benefit, where the person concerned is listed by the retirement contingency, calculating it based on the base and type applicable on the date of subscription of the special agreement.

The contributions corresponding to the agreement shall be borne by the employer until the date on which the worker is 63 years old, except in the case of cases of employment regulation for economic reasons, in which he the obligation shall be extended to the extent of the worker's compliance with the age of 61 years.

Such contributions shall be entered into the General Treasury of Social Security, either at one time, within the month following that of the notification by the said Common Service of the amount to be entered, either in a manner (a) by guaranteeing the outstanding amount by means of a solidarity guarantee or through the replacement of the employer in the performance of the obligation by a financial institution or insurer, subject to the consent of the General Treasury of the Social Security, in the terms established by the Ministry of Labour and Immigration.

From compliance by the worker of the age of 63 or, in his case, 61 years, the contributions to the special agreement will be obligatory and to his exclusive position, and must be entered, in the terms foreseen in the rules governing the special convention, until the age referred to in Article 161 (1) (a) or up to the date on which, where appropriate, the early retirement pension is granted, without prejudice to the provisions of the paragraph 4. "

Two. Article 23 of the Royal Decree-Law 5/2000 of 4 August, recast of the Law on Infringements and Sanctions in the Social Order, is amended by introducing a new type in paragraph 1, with the following wording:

" (i) Failure to comply with the obligation to enter into the special agreement in the cases provided for in Article 51.15 of the Staff Regulations for the cases of cases of employment regulation of undertakings which do not incur Insolvency proceedings. '

Additional provision seventh. State Agency of the Administration of Social Security.

1. The Government is authorised for the creation of the State Agency of the Administration of Social Security, with the nature of the state agency for the improvement of the public services provided for in Law 28/2006, of July 18, the object of which is carry out, in the name and on behalf of the State, the management and other acts of effective implementation of the Social Security system, as well as those other functions entrusted to it.

2. The following Management Entities and Common Services of Social Security, as well as their staff and functions, will be integrated into the State Agency of the Social Security Administration:

-The National Social Security Institute.

-The Social Institute of the Navy, in those areas that correspond to the functions of Social Security inherent in the management of the Special Regime of the Social Security of the Sea Workers.

-The General Treasury of Social Security.

-Social Security Computer Management.

-The Legal Service of the Social Security Administration.

3. Such integration will involve the assumption by the State Agency of the Administration of Social Security of the functions necessary for the system of social security to be applied, with the scope and under the conditions laid down in the General Law on Social Security, its implementing and development rules and other complementary provisions, to all persons included in its field of application, through the procedures of the system, inclusion or exclusion in their schemes, listing, winding up of their resources, voluntary and executive collection, both material and formal, public-law resources, and the perception of private law, management of the economic benefits of the system, payment of them, their economic and legal management, as well as the other acts of management of the economic resources and financial management of the system.

4. The action of the State Agency of the Administration of Social Security shall not extend to unemployment benefits and benefits, nor to social services of the Social Security system.

Similarly, the action of the State Agency of the Administration of Social Security shall not extend to the health care of Social Security, except in the areas in which the General Law of Social Security, its implementing and implementing rules and other supplementary provisions provide for action in respect of such provision of the bodies involved in that provision.

5. The participation in the control and surveillance of the management carried out by the State Agency of the Administration of Social Security shall be carried out by the General Council, by the Delegation of the General Council and by the Commissions Provincial.

6. The constitution and the functioning of the State Agency of the Administration of Social Security will be produced with the approval of its Statute by Royal Decree agreed upon in the Council of Ministers and adopted on a joint proposal of the Ministries of Territorial Policy and Public Administration, Economy and Finance and Labor and Immigration, after negotiation with the most representative business and trade union organizations.

In this Statute, the specialities contained in the current rules of application in the field of social security will be collected.

7. Without prejudice to the provisions of Law 28/2006 of 18 July, the State Agency of the Administration of Social Security shall be subject to the same rules of management and accounting management and internal control as that laid down in Law 47/2003, of November 26, General Budget, for the Management Entities and Common Services of Social Security, corresponding the exercise of these functions to the General Intervention of the State Administration through the General Intervention of Social Security.

8. The provisions of this provision shall not apply in respect of the Special Regiments of the Social Security of Civil Servants of the State, Armed Forces and Officials to the Service of the Administration of Justice, which shall be managed by the relevant bodies and bodies in accordance with the specific rules governing them, except in those matters where the contrary is expressly provided for.

9. The provisions of this additional provision are without prejudice to the powers that correspond to the Autonomous Communities in the field of social security, in accordance with their respective Statutes of Autonomy.

Additional disposition octave. Assessment of the Law on the calculation of pensions.

The government will assess within one year the effects and impact on the variables that the calculation of pensions will have on the provisions of Articles 3 and 4.Three of the same, referring both to the formula of the integration of lagoons. In the light of the results of this evaluation, the adjustments, modifications and changes that are necessary to correct the distortions which such an assessment has shown will be carried out and allow for the incorporation of prior to the computation period as an element of lagoing integration.

Additional provision ninth. Adequacy of the Special Autonomy Regime.

In order to make the intensity of the protective action of the self-employed workers converge with that of the employed workers, the average bases for the contribution of the Special Regime of Autonomous Workers experience growth at least similar to that of the General Regime stockings.

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 changes to the system, will be discussed in advance in the framework of the social dialogue with the most representative trade union and business organisations, as well as with the organisations more representative self-employed workers, and the State Council for Self-Employment shall be consulted in accordance with Article 22 of Law No 20/2007, and the years in which economic crises have as their effects shall not apply. loss of income or employment in this collective.

The possibility, provided for in Articles 25.3 and 27.2c of the Statute of the Self-Employment, of establishing exemptions, reductions or bonuses in social security contributions for certain persons, will be taken into account (a) collective agreements between the Community and the European Community, which, by their nature, have particular difficulties in increasing their economic and income-generating capacity, or for those sectors which are likely to suffer major cuts in the your usual income.

Additional provision 10th. Maximum contribution bases.

According to the recommendations of the Toledo Pact, when the economic and employment situation permits, the Ministry of Labor and Immigration and the social partners will examine the relationship between the (a)

to the contribution of the social security fund to the social security fund and to the contribution of the social security fund to the social security system;

Additional provision eleventh. Complementary funding alternatives.

The Ministries of Labor and Immigration and the Economy and Finance and the economic and social agents will examine, within the framework of the recommendations of the Toledo Pact, the advisability of establishing possible scenarios for complementary funding of our Social Security system in the medium and long term.

Additional disposition twelfth. Separation of funding sources.

The government will seek formulas that will make the objectives of budgetary consolidation and stability compatible with those of full financing of non-contributory and universal benefits in charge of the budgets of the Public administrations, with particular interest in the fulfilment of the financing commitments by means of taxes on pension minimums.

Additional disposition thirteenth. Pensions of single-person economic units.

The government is empowered to reinforce, from the non-contributory side, the pensions of the elderly living in single-person economic units, without making distinctions for the reason of the protected contingency.

Additional disposition fourteenth. Mutual Accidents of Work and Professional Diseases.

The government, with the participation of the social partners, will address within 1 year, a reform of the regulatory framework for the implementation of the Mutual Work and Occupational Diseases of Social Security, with to the following criteria and purposes:

a) Ensuring their role as collaborating entities in the management of social security, in particular with regard to the protection of workers ' rights in the field of occupational accident contingencies and occupational diseases, and in the management of the economic performance of temporary incapacity arising from common contingencies or from that corresponding to the cessation of the activity of self-employed workers.

b) To ensure the private character of the Mutuas, as associations of businessmen covered by the Constitution, protecting the freedom of the businessman, with the participation of his workers, in the choice of the respective Mutual and respecting its management and governance autonomy, without prejudice to the control and supervision of the administration, taking into account its status as collaborating entities with social security.

c) Articulate your economic regime by promoting the balance between income and benefits costs, ensuring efficient and transparent management, as well as its contribution to the soundness and improvement of the Security System Social.

(d) To establish that the management bodies of the Mutuas will be composed of the companies with the highest number of workers, other designated by the business organisations and a representation of the more representative trade union organisations.

e) To promote, given their status as collaborating entities with Social Security, the due development of the participation of the most representative trade unions and employers, of the most professional associations representative of the self-employed, of the most representative trade unions and of the Autonomous Communities, in their supervisory and control bodies. "

Additional provision 15th. Contribution to the Social Security of self-employed persons 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 for the Special Regime of the Workers for Account Own or Self-Employed annually in general for such a scheme, under the terms and conditions laid down in the General Budget Law of the State of each financial year.

Additional provision sixteenth. Employment regulation files affecting workers over 50 years of age in companies with benefits.

1. Companies which make collective redundancies in accordance with Article 51 of the Workers ' Statute, and which include workers aged 50 or over, must make an economic contribution to the public treasury, in the terms to be determined in regulation, provided that in such collective redundancies the following circumstances are met:

(a) to be carried out by companies of more than 500 employees or by companies that are part of groups of companies employing that number of workers.

(b) affecting at least 100 workers in a reference period of three years, irrespective of the number of workers aged 50 or over.

(c) That, even if the economic, technical, organizational or production causes that justify it and the reasonableness of the extinguishing decision, the companies or the group of companies of which it is a party have had profits in the two financial years preceding the authorisation of the employment regulation file. For these purposes, it is considered that a company has had profits when the result of the exercise, as defined in Royal Decree 1514/2007 of 16 November, approving the General Accounting Plan, is positive.

(d) that workers aged 50 or over had not been subject to a recolocation in the same undertaking, or in another undertaking of the group of which it is a party, or in any other undertaking, within six months of the date of the the date on which the termination of their employment contracts occurs.

2. For the purposes of calculating the financial contribution referred to in the preceding paragraph, the amount of unemployment benefits and allowances for workers aged 50 or over who are affected by the regulatory file shall be taken into account. of employment, including social security contributions made by the State Employment Public Service.

The amount of the contribution will be determined according to a scale according to the number of employees of the company, the number of workers of 50 or more years of age affected by the collective redundancy and the profits of the company, in terms that are determined to be regulated.

The procedure, form and time when the contribution should be made effective will also be determined.

3. The contributions referred to in this provision may, where appropriate, be used in whole or in part to generate appropriations for the financing of active employment policies of older workers in the terms to be determined regulentarily.

4. The provisions of this provision shall apply to the cases of employment regulation initiated as of 27 April 2011.

Additional 17th disposition. Provision of domestic services through companies.

Domestic tasks provided by workers not directly employed by the household owners but at the service of undertakings, whether legal persons, civil or commercial, shall determine the discharge of such tasks. workers in the General System of Social Security on behalf of those companies.

18th additional disposition. Anticipation of retirement for workers with disabilities in grade equal to or greater than 45 percent.

Article 3 of Royal Decree 1851/2009 of 4 December 2009 is amended, for which Article 161 bis of the General Law on Social Security is developed, which is amended as follows:

" Article 3. Minimum retirement age.

The minimum retirement age for the persons concerned, to a degree equal to or greater than 45%, for a disability listed in Article 2 shall be, exceptionally, that of fifty-six years. "

Additional 19th disposition. Study on the development of supplementary social provision.

six months, the government will forward to the Congress of Deputies a report on the degree of development of the supplementary social provision and on the measures that could be taken to promote its development in the country. Spain.

320th additional disposition. Study on the social contributions of self-employed workers.

The government, within a year, will submit to the Labor Committee of the Congress of Deputies a study on the current social contributions of the self-employed in relation to the income of the system received by the the same, in relation to the development of recommendation number 4 of the Toledo Pact.

Additional twenty first disposition. Study for the delimitation of the poverty threshold and comprehensive reordering of non-contributory benefits.

The government, within six months, will carry out appropriate studies to define the poverty thresholds, in accordance with the criteria set by the European Union, in order to reorient public policies. aimed at its eradication.

In addition, within one year, the Government will approve a Bill of Law for the comprehensive reordering of non-contributory social security benefits, with the aim of improving its coverage, establishing more clearly the the scope of their benefits and introduce new areas of protection in order to fill gaps in coverage that are detected in the system.

Additional twenty-second disposition. Social Security Budget Information.

The government will carry out the necessary actions to improve the budgetary treatment of Social Security resources that will favor its parliamentary control. In particular, in the General Budget of the State for the year 2013 a subdivision to the current Section 60 (Social Security) will be included to separate the pensions and the economic benefits of the System of Social Security of the benefits health and social, as well as giving differentiated budget treatment to the Social Security Reserve Fund.

33rd additional disposition. Updating of the retirement age-reducing coefficients.

The government will, within one year, approve the necessary rules on the general procedure for the approval of retirement age reduction coefficients in the different sectors and areas of work, in accordance with the the current rate of contribution. To this end, the necessary studies will be carried out on accidents in the sector, penosity, in which the turnicity, the night work and the subjugation to the rhythms of production, the danger and toxicity of the conditions of work, its impact on the processes of incapacity for work it generates in the workers and the physical requirements required for the development of the activity.

Twenty-fourth additional disposition. Actuarial studies in the pension reducing coefficients in early retirement and age-delay amplifiers in retirement age.

The government will carry out an actuarial study, within one year, related to the pension reduction coefficients used in early retirement, as provided for in Article 161a (2) of the General Law of Social security, as well as the amplifying coefficients of the pension used in Article 163, in order to assess their adaptation to the principles of proportionality and contribution to the system.

In this study, the situation of workers who had the status of a mutualist on 1 January 1967 and would have been retired early through collective agreements of any kind will be specifically envisaged. scope, collective agreements or individual pre-retirement contracts of undertakings, prior to the entry into force of this Law.

Additional twenty-fifth disposition. Drafting of a new text recast of the General Law of Social Security.

The Government is empowered to produce a new recast text within two years, in which the legal texts in force on social security will be integrated, duly regulated, clarified and harmonised.

Additional twenty-sixth disposition. Obligations of the Administration of Social Security and the right to information.

One. New wording is given to Article 14 (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, which is worded as follows:

" 2. Employers and workers shall have the right to be informed by the relevant bodies of the Social Security Administration of the data relating to them. The same right shall be enjoyed by persons 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 161.1 of this Law, starting from age and at the intervals and content to be determined.

However, this communication on the ordinary retirement rights that may be applicable to each worker shall be transmitted for information purposes only, without the rights or expectations of rights in favour of the worker or third party.

This obligation also corresponds to instruments of a complementary or alternative nature that provide for retirement commitments such as Social Security Mutual Mutual, Alternative Mutual Insurance, Forecast Plans Business Social, Insurance Plans, Plans and Pension Funds and individual and collective insurance instruments 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. '

Two. A new paragraph is added to Article 104 (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, with the following wording:

' In the supporting documents for 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 paragraph 2 of the Article 103, the part of the contribution which corresponds to the contribution of the employer and the part corresponding to the worker, in the terms which are determined by regulation. "

Additional twenty-seventh disposition. Advances in the cessation of the activity of self-employed workers.

The government, based on the results that have been operated in the first year of the cessation of activity established by Law 32/2010, of 5 August, will carry out the relevant studies on the possibility that those who are in such a legal situation of cessation of activity they can access early retirement at 61 years.

An additional twenty-eighth disposition. For the purposes of Social Security, the period of compulsory military service or replacement social provision shall be counted.

government will present, within one year, a bill establishing a system of compensation for social security so that a period of assimilation of the social security can be recognized in favor of the people concerned. (a) time of compulsory military service or of replacement social provision which compensates for the interruption of the contribution of contributions caused by such circumstances, in accordance with the increases which, in the field of contributivity, occur in this Law, and with the sustainability of the system.

Additional twenty-ninth disposition. The contribution of part-time and permanent workers to the contribution of workers.

The government will present, within a year and after discussion with the social partners in the framework of the social dialogue, a bill that will improve the consideration of the workers ' time periods. and on discontinuous fixed contracts.

The following reforms will include, among others, the following reforms:

(a) Measures to amend the labour regulation of the part-time work contract, in terms of promoting the necessary balance between the needs of flexibility and adaptability required by companies; and the demands for stability and security of employment, demanded by the working people.

b) Review of incentives to enterprises for the use of indefinite procurement through this modality of contracts.

(c) Improving the social protection of part-time work, in particular by increasing the multiplying factor currently established to cause the right to retirement pensions and permanent incapacity.

Additional 30th disposition. Widow's pension in favour of pensioners with 65 or more years who do not receive another public pension.

1. The Government shall take the necessary regulatory measures to ensure that the amount of the widow's pension is equal to the result of applying, on the respective regulatory basis, 60%, where the following shall be the case in the beneficiary person: requirements:

a) Having an age equal to or greater than 65 years.

b) Not entitled to another public pension.

c) Do not receive income from work for an employed or self-employed person.

(d) that the income or income received, different from the above mentioned, does not exceed, in annual calculation, the income limit which is established at any time to be a beneficiary of the minimum widow's pension.

2. The application of the percentage referred to in paragraph 1 shall be carried out in a progressive and homogeneous manner within eight years from 1 January 2012.

3. With effect on the statements of the IRPF, to be filed from the financial year 2013, it will be regulated in Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Companies, on the Income of non-residents and on the Patrimony, a corrective mechanism of the progressiveness in the case of pensions of widower that accumulate exclusively with income from the work or other pensions, taking as reference the amount of the minimum widow's pension. To this end, persons who are compatible with this income shall be exempt from the obligation to declare if they do not exceed the statutory limit laid down and, where there is an obligation to declare, it shall apply to persons who receive (i) the separation of the tax scale in the IRPF from both sources of work and pensions.

Additional 30th disposition. Complementarity of income with the retirement pension.

Article 165 of the General Law on Social Security is incorporated in Article 165, with the following content:

" 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 Interprofessional Wage, in annual calculation. 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. "

Additional 33rd disposition. Compensation for the suspension of the revaluation of pensions.

The government, within a year, will present a report on maintaining the purchasing power of pensioners in the last five years. Taking into account the same and, according to the economic possibilities of the system, the Government will articulate the necessary measures to carry out the recovery of lost purchasing power.

33rd additional disposition. Additional contributions from self-employed workers.

As of 1 January 2012, and on an indefinite basis, workers in the Special Regime for self-employed or self-employed persons may choose, irrespective of their age, a contribution base which they can achieve. Up to 220 percent of the minimum contribution base that is established each year for this Special Regime.

Additional 30th-fourth disposition. Early partial retirement system for self-employed workers.

The government will, within one year, present a study on a specific partial retirement system at age 62, in favor of self-employed people who cease in their business or transfer it to another person to be trained.

Additional 30th-fifth disposition. Secularized priests and religious.

The Government will amend Royal Decree 1335/2005 of 11 November, so that the pension holders who are dealt with under the provisions of Royal Decree 487/1998 of 27 March, will be entitled to receive at least one of the following: the amount equivalent to 99 per 100 of the minimum amount fixed for the pension class concerned, in force at any time, in accordance with the corresponding State General Budget Law.

Additional 30th-sixth disposition. Clauses of collective agreements relating to the fulfilment of the ordinary retirement age.

The additional provision of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, is amended as follows:

" In collective agreements, clauses may be established that allow the termination of the contract of employment by the worker of the ordinary retirement age fixed in the security regulations. Social, provided the following requirements are met:

(a) This measure must be linked to objectives consistent with the employment policy expressed in the collective agreement, such as the improvement of stability in employment, the transformation of temporary contracts into indefinite contracts, the support for employment, the recruitment of new workers or any other workers who are aimed at promoting the quality of employment.

(b) The worker affected by the termination of the contract of employment must have the minimum contribution period covered by a percentage of 80% to the regulatory base for the calculation of the amount of the contract. pension, and meet the other requirements required by the Social Security legislation to qualify for the retirement pension in its contributory mode.

The Government is enabled to delay, for reasons of economic policy, the entry into force of the amendment provided for in this additional provision. "

Additional 30th-seventh disposition. Compatibility between retirement pension and work.

The government will present a bill that will regulate the compatibility between pension and work, guaranteeing the generational replacement and the extension of the working life, as well as the treatment in conditions of equality of the different activities. As long as this regulation does not take place, the criterion that was applied prior to the entry into force of Order TIN/1362/2011 of 23 May 2011 will be maintained.

Additional 3000th disposition. Social Security Heritage.

The government, within six months, will adopt the necessary regulatory measures to cancel, within 10 years, in the balance sheet of the Social Security the loans granted by the State to compensate for the Inadequacies in the financing of INHEALTH produced in successive State General Budget laws prior to the separation of sources of funding. As a result of this separation, the Administration of Social Security will pay in payment of these loans to the General Administration of the State exclusively its buildings and equipment affected for the purposes of health care and services (a) social security, with the exception of those who are currently in use for the management of their own competence in the field of occupational accident and occupational disease coverage by the Working Party and Occupational diseases and health care for seafarers and fishermen by the Social Institute the Navy, in order that the culmination of the process of separation of sources of financing for property effects can be carried out without inconvenience for the proper management of the public accounts and allows for the more adequate wealth management by the current holders of the management of the competition, by means of the immediate transfer of such buildings to them.

Additional 30th-ninth disposition. Integration of the Special Regime of Social Security of Home Employees into the General System of Social Security.

1. With effect from 1 January 2012, the Special Scheme for the Social Security of Home Employees shall be integrated into the General Social Security Scheme by establishing a special system for such workers in the Member States. terms and with the scope indicated in this provision and with other peculiarities to be determined in a regulated manner.

2. The contribution to Social Security in the Special System for Home Employees shall be made in accordance with the following conditions:

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.
	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 597.70 €/month.	483.66 €/month.
11. º	From 507 ,71€/month up 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.

Quotation bases on the previous scale will be increased in proportion to the increase in the 2012 State General Budget Law for the minimum base of the General Regime.

2. In the year 2013, a new tranche 16. º on the scale, for remuneration in excess of the minimum base of the General Regime in that financial year, shall be established, in which the contribution base shall be that corresponding to the tranche 15. increased by 5 percent.

3. From 2013 to the year 2018, the listing bases shall be updated in the same proportion to the increase as the minimum basis for listing the General Regime in each of those years, with the exception of the corresponding to the 16 th tranche, which shall be increased by 5% per year.

4. º From the year 2019, the bases of contributions for common and professional contingencies shall be determined in accordance with the provisions of Article 109 of the recast of the General Law of Social Security, approved by the Real Legislative Decree 1/1994, of 20 June, 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 the employer's charge and 3.70 percent for the employee.

From 2013 to the year 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 General Budget Law. Status.

From the year 2019, the type of quotation and its 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 the Social Security.

2. º For the contribution of professional contingencies, on the basis of the quotation corresponding as indicated in subparagraph (a), the type of contribution provided for in the premium rate approved by the provision shall be applied Additional fourth of Law 42/2006 of 28 December 2006 of General State Budgets for the year 2007, the resulting quota being the sole responsibility of the employer.

c) The Social Security contribution allowance for the hiring of caregivers in large families, on the terms and with the legally established scope, will be applicable to the Special System for Employees " Home of the General Regime of Social Security.

3. Workers included in the Special System for Home Employees shall be entitled to the benefits of Social Security under the terms and conditions laid down in the General System of Social Security, with the following Peculiarities:

(a) From the year 2012 to the year 2018, for the purposes of the calculation referred to in Article 2 (1) (a) of the seventh additional provision of the Recast Text of the General Law on Social Security, applicable to this Special System for Home Employees, the hours actually worked on it shall be determined on the basis of the quotation bases referred to in the numbers 1. º, 2. and 3. of paragraph 2.a) of this provision, divided by the amount fixed for the minimum time base of the General Regime by the Law of General State Budgets for each one of these exercises.

(b) With effect from 1 January 2012, the temporary disability allowance, in the case of a common illness or non-work accident, shall be paid from the ninth day of the discharge, the employer being in charge of the the benefit to the worker from the fourth to the eighth day of the said discharge, both inclusive.

(c) The temporary incapacity benefit payment caused by the workers included in this special system shall be made directly by the entity to which its management corresponds, not by the payment of its delegated payment.

d) From the year 2012 to the year 2018, for the calculation of the permanent disability pension regulatory base arising from common and retirement contingencies caused by household employees in respect of periods Listed in this Special System, only the periods actually quoted will be taken into account, not resulting from the application of the provisions of Articles 140.4 and 162.1.2 of the Recast Text of the General Law of Social Security.

e) 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 126 of the Recast Text of the Law will not apply. General of Social Security, as provided for in paragraph 3 of the additional fifteenth provision of this same Law.

f) The protective action of the Special System for Home Employees shall not cover unemployment. This is without prejudice to any initiatives that may be established with regard to this issue in the context of the renewal of the special employment relationship of the family home service.

4. Within the period of six calendar months, from the first of January 2012, the employers and persons employed from the Special Social Security Scheme of the Home Employees who have been included within the General Social Security System, in accordance with the provisions of paragraph 1 of this provision, shall communicate to the General Treasury of the Social Security the fulfilment of the conditions required for its inclusion in the System Home Employees Special to the latter Regime.

From the first day of the month following the one in which compliance with these conditions is communicated, the regulatory standards of that Special System shall be fully applicable. Until then, the legal regime corresponding to the Special Home Employee Regime will continue to be implemented.

Elapsed period indicated without having communicated the fulfilment of the conditions required for the inclusion in the Special System for Home Employees, the household employees who provide their services with character One or more employers shall be excluded from that Special System, with the consequent reduction in the General Regime, with effect from 1 July 2012. In respect of household employees who provide their services exclusively and permanently for a single employer, their contribution to the Special System shall be carried out from 1 July 2012 on the basis of the basis laid down in the tranche. higher than the scale referred to in the numbers 1, 2, 2 and 3. of paragraph 2.a) of this additional provision.

5. The Government shall modify the special employment relationship of the family home service, with effect from 1 January 2012.

Additional disposition quadrumpth. Adaptation of the recast of the General Law of Social Security to the integration of the Special Regime of Social Security of the Employees of the Home in the General Regime of Social Security.

With effect from January 1, 2012, the following precepts of the Recast Text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20, will be amended as follows:

One. Article 10 (2) shall be worded as follows:

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

a) Self-employed or self-employed.

b) Sea workers.

c) Public, civil and military officials.

d) Students.

(e) Other groups to be determined by the Ministry of Labour and Immigration, considering that the establishment for them of a special scheme is necessary, as provided for in paragraph 1 of this Article. "

Two. Article 26 (1) shall be worded as follows:

" 1. The persons responsible for the performance of the obligation to list must carry out their liquidation and payment subject to the formalities or electronic, computer and telematic means to be established, and carry out the transmission of the respective liquidations or the presentation of the listing documents within the prescribed time limits even if the corresponding quotas are not entered, or the contribution is made exclusively of the worker. Such presentation or transmission or its failure shall produce the effects identified in this law and its implementing and development provisions.

It shall not be required, however, for the filing of a statutory contribution document in respect of the quotas of the Special Scheme for the Own or Self-Employed Workers, of the fixed quotas of the Special Scheme. of the Workers of the Sea, of the quotas of the School Insurance and of the quotas of the Special System of Workers for Agricultural Account of the General Regime during the situation of inactivity, as well as of any other fixed quota that could (a) to be established, provided that the persons required to refer to those quotas have been discharged within the prescribed time limit. In such cases, the provisions of this law shall apply to cases where, in the case of such an obligation, the statutory contribution documents have been submitted. "

Three. Paragraph 2 of the seventh additional provision shall be worded as follows:

" 2. The rules laid down in the preceding paragraph shall apply to workers on a part-time contract, a part-time relief contract and a job-discontinuous contract, in accordance with the provisions laid down in Articles 12 and 15 (8) of the Treaty. the Law of the Workers ' Statute, Recast Text approved by Royal Legislative Decree 1/1995, of 24 March, which are included in the field of application of the General Regime and the Special Regime of Coal Mining, and to which, employed persons, are included in the Special Regime of the Workers of the Sea.

Such rules shall also apply to part-time or discontinuous fixed-time workers included in the Special System for Home Employees, established under the General Social Security Regime. "

Four. Paragraph 4 of the eighth additional provision shall be worded as follows:

" 4. The provisions of Articles 134, 135, 1313a, 135b, 135c and 166 shall apply, where appropriate, to the employed persons of the special schemes. The provisions of Articles 112a and 162.6 shall also apply to employed persons who are not members of the special schemes. Furthermore, the provisions of Articles 134, 135, 135a, 135b, 135c and 166 shall apply to the self-employed persons included in the Special Regims of Workers of the Sea and of Workers for Account Self-employed, in terms and conditions to be established in a regulated manner. "

Five. Paragraph 3 of the additional provision 111a shall be worded as follows:

" 3. As regards the self-employed persons included in the various special schemes, it will be a prerequisite for the recognition and payment of the benefit which the persons concerned are aware of in the payment of the contributions to the Social Security. "

Additional 41st disposition. 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 event be established by the Commission. Social security contributions as training contracts, subject to labour regulations 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 on the general application assumption.

2. The competent Public Administrations shall carry out specific plans for the eradication of labour, tax and social security fraud associated with scholarships covering jobs.

3. The existing aid programmes for the entry into force of this Law must be in line with the provisions of this Law. In the case of aid financed from public funds, the public authorities and institutions involved shall take appropriate action to ensure that, within four months of the date of entry into force of this Law, their effectiveness is effective. application.

Additional 42nd disposition. Contributions made by Saharawi staff of Spanish companies, before the withdrawal of Western Sahara.

" The Government, within two months, will present to the Committee on Labor and Immigration a report that will include a list of the Sahrawi people who worked in Spanish companies on February 26, 1976, at which time Spain withdrew from Western Sahara.

Apart from the affected workers, this report will include the cost, its articulation formula and the deadlines. "

Additional 43rd 3rd disposition. Reverse Mortgage regulatory development.

The government, within 1 year, will approve the regulatory provisions for the development of Law 41/2007, of 7 December, amending Law 2/1981 of 25 March, of Regulation of the Mortgage Market and other rules of the mortgage and financial system, regulation of reverse mortgages and dependency insurance and for which a certain tax rule is established, in relation to reverse mortgage regulation, foreseeing:

1. The establishment of the conditions, form and requirements for the performance of the independent advisory functions to the applicants for reverse mortgages.

2. The regime of transparency and marketing of the reverse mortgage.

Additional 44th disposition. Report on the effects of the retirement age delay.

The government, within two years, will present an economic report on the effects of the prolongation of working life, due to the application of additional coefficients for delaying the retirement age.

Additional 45th disposition. Type of contribution for workers in the agricultural sector integrated into the Special Administrative Workers ' Regime.

For the workers of the Special Agrarian Regime for their own account that were integrated into the Special Regime of Autonomous Workers according to Law 18/2007, of July 4, from the year 2012 the type of contribution applicable to the base of The rate of contribution up to 120 per cent of the minimum base set for this scheme will be 18.75 per cent.

Additional 42nd disposition. Alternative Social Security Social Security Funds to the Autonomy Scheme.

1. The Social Welfare Mutuals which, by virtue of the provisions laid down in the Additional Disposition 15th of Law 30/1995, of 8 November of Ordination and Supervision of Private Insurance, are alternatives to the High in the Special Regime of the Social security of the Self-employed or Self-Employed with respect to collegiate professionals, must offer their members, through the system of individual capitalization and the insurance technique under which they operate, in a way compulsory, retirement hedges; permanent invalidity; temporary incapacity, including maternity, paternity and risk of pregnancy; and death which may give rise to widower and orphan's.

2. The benefits granted by the Mutualities as alternatives to the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed, when they take the form of income, will have to be attained at the moment of any of the contingencies covered referred to in the previous point, an amount not less than 60 per 100 of the initial minimum amount for the respective pension class in the Social Security system, or if it is above, the amount laid down for non-contributory pensions for social security. If such benefits are in the form of capital, it shall not be less than the capitalised amount of the minimum amount established for the case of income.

It shall be considered, in the same way, that the obligation of the minimum amount of the benefit is met, if the quotas are to be satisfied by the mutualist, whatever the contingencies contracted with the alternative mutual, between the mandatory requirements referred to in point 1 are equal to 80 per 100 of the minimum quota to be met in general in the Special Scheme for Social Security of Workers for Own or Autonomous Account.

3. The contributions and contributions that the mutualists satisfy to the Mutualities in their condition of alternatives to the Special Regime of Social Security of the Workers for Account Own or Autonomous, in the part that has for object the coverage of the Contingencies served by that Special Regime shall be deductible with the limit of 50 per 100 of the maximum share for common contingencies established, in each economic year, in the Special Regime.

Additional 40th-seventh disposition. Labour companies.

Workers ' partners in the labour market, where the number of partners is not more than 25, even if they are part of the social management body, whether or not they have directives, will enjoy all the benefits of the Social Security of employed persons who are employed in the light of their activity, as well as the protection of unemployment and the Guarantee Fund.

Additional layout 48th. Healthcare professionals.

The Ministry of Labor and Immigration will regulate the social security framework for the activities of health professionals, not included in the Statute of the Statutory Staff Framework, approved by Law 55/2003, of 16 (a) December, in order to give a homogeneous treatment in this field to the health personnel included and not included in the Staff Regulations, all without prejudice to the consequences inherent in the nature of the relationship, employment or trade, of the professional with the companies or entities for which it provides services.

Additional 49th disposition. Social protection for dubbing actors.

The Ministry of Labor and Immigration will present, within one year, a study to ensure the social security framework of the dubbing actors, better suited to their professional characteristics.

Additional disposition quincuagth. Debts to the Social Security of health institutions whose ownership is held by the Public Administrations or non-profit institutions.

With full respect for the accounting and patrimonial balance of the Social Security system, the government will present, within one year, a report containing concrete proposals to resolve the situation of the health debt. This is the first time that the Commission has been able to take the necessary steps to ensure that it is able to take the necessary steps to ensure that the rules of the European Parliament are adopted. budgetary extension.

Additional quincuagth disposition. Amendment of the subjective scope of protection of Law 32/2010 of 5 August establishing a specific system of protection for the cessation of the activity of self-employed workers.

A new paragraph 3 is inserted in Article 2, with the following text:

" 3. The protection by cessation of activity shall not be compulsory in the case of partners in Cooperatives covered by the Special Scheme for the Own or Self-Employed Workers, provided that these Cooperatives have a system intercooperative social benefits, complementary to the Public System, which establishes a level of coverage, with regard to the situations of cessation of activity, at least equivalent to that regulated in this Law. "

Additional 50th-second 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 corresponding discharge in the Social security, in the system corresponding to it, the judge who is aware of the process of separation, divorce or invalidity shall communicate such a fact to the Labour and Social Security Inspectorate, in order to ensure that the proceedings are carried out by the correspond. 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, for the purpose of causing the benefits of social security. The amount of such contributions shall be charged to the family business and shall therefore be paid on behalf of the family business owner.

Single transient arrangement. Reduction of contributions in people who provide services in the family home.

During the financial years 2012, 2013 and 2014, a reduction of 20 per 100 will apply to contributions due to the hiring of persons providing services in the family home, and are incorporated into the system The special provisions of this Law, provided that the obligation to list has been initiated as of the date of the integration of the Special Regime of Home Employees into the General System of Security Social. This reduction in quotas will be extended by a bonus to 45% for large families, in terms of the reductions and bonuses already applied in this Special Regime.

Single repeal provision. Regulatory repeal.

As many provisions of equal or lower rank are repealed as set forth in this Law and specifically:

1. The Royal Decree 1194/1985 of 17 July, for which they are accommodated, in accordance with the provisions of the seventh additional provision of Law 8/1980 of 10 March, as amended by Law 32/1984 of 2 August, the rules on anticipation of the retirement age as a measure to promote employment, without prejudice to the provisions of the final provision tenth.

2. Articles 57.1.a), 62 and 63 of the recast of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, at the time of the establishment and the functioning of the Agency State of the Administration of Social Security.

Final disposition first. Amendment of the Recast Text of the Law of the Workers ' Statute.

New wording is given to the first paragraph of paragraph 6 and to Article 12 (7) of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995, of March 24, in the following terms:

" 6. In order for the worker to be entitled to partial retirement, in accordance with Article 166 (2) of the General Law on Social Security and other concordant provisions, he must agree with his employer on a reduction in the (a) the working time and salary of between a minimum of 25 per 100 and a maximum of 75 per 100, in accordance with Article 166, and the undertaking must simultaneously conclude a contract of relief, in accordance with the provisions of the following paragraph; replace the working day left vacant by the partially retired worker. The replacement contract may also be concluded to replace workers who are partially retired after the age laid down in Article 161.1 (a) of the General Law on Social Security. "

" 7. The relay contract will conform to the following rules:

(a) It shall be concluded with a worker who is unemployed or who has a fixed term contract with the company.

(b) Except in the case referred to in the second subparagraph of paragraph 6, the duration of the contract of relief which is concluded as a result of a partial retirement shall be indefinite or at least equal to the amount of time which the a worker who has been replaced to reach the age laid down in Article 166 (1) of the General Law on Social Security or, transiently, the ages provided for in the 20th transitional provision. If, at the time of this age, the retired worker partially continues in the undertaking, the replacement contract which has been concluded for a given duration may be extended by agreement of the parties for periods of year, which shall be extinguished, in any case, at the end of the period corresponding to the year in which the total retirement of the relieved worker occurs.

In the case of the partially retired worker after having met the age provided for in Article 166 (1) of the General Law of Social Security, or transiently, the ages provided for in the provision The duration of the replacement contract which may be concluded by the undertaking to replace the part of the day left vacant by the undertaking may be indefinite or annual. In this second case, the contract shall be automatically extended for annual periods, which shall be extinguished in the form specified in the preceding paragraph.

(c) Except in the case referred to in the second subparagraph of paragraph 6, the relief contract may be concluded on a full-time or part-time basis. In any event, the duration of the day must be at least equal to the reduction in the working time agreed by the replaced worker. The work schedule of the relievist may be completed by the worker who is replaced or is concurrency with him.

d) The job of the reliever worker may be the same as the replaced worker. In any event, there shall be a correspondence between the bases of quotation of the two, in accordance with Article 166 (2) (e) of the General Law on Social Security.

e) Measures to promote the conclusion of relief contracts may be established in collective bargaining. "

Final disposition second. Amendment of Law 7/2007, of 12 April, of the Basic Staff Regulations.

New wording is given to Article 49 (e) of Law 7/2007, of 12 April, of the Basic Staff Regulations, which will have the following wording:

" (e) Child care leave to be affected by cancer or other serious illness: the official shall be entitled, provided that both parents, adopters or welcoming or permanent members are employed, to a reduction of the working day of at least half of the duration of the work, receiving the full remuneration from the budgets of the organ or entity in which it comes, for the care, during the hospitalization and continued treatment of the youngest child affected by cancer (malignant tumours, melanomas or carcinomas) or any other serious illness involving long-term hospital admission and requires the need for direct, continuous and permanent care accredited by the Public Health Service report or administrative body the health of the Autonomous Community or, as the case may be, the corresponding concerted health entity and, at most, until the child is 18 years of age.

When both parents, adopters or welcoming persons of a preadopted or permanent nature, by the same subject and causative act, are present, the circumstances necessary to have the right to this permit or, where appropriate, may have the the condition of beneficiaries of the benefit laid down for this purpose in the social security scheme applicable to them, the official shall be entitled to the payment of the full remuneration for the duration of the reduction of his or her working time, provided that the other parent, adopter or welcoming of character preadoptive or permanent, without prejudice to the right to the reduction of working time, does not charge its full remuneration under this permit or as a beneficiary of the benefit established for this purpose in the Security Regime Social as it applies to you. Otherwise, only the reduction in working time will be eligible, with the consequent reduction in remuneration.

Also, in the event that the two provide services in the same organ or entity, the entity may limit its simultaneous exercise for reasons founded on the proper functioning of the service.

The conditions and assumptions in which this reduction of the day can be accumulated in full days will be established. "

Final disposition third. Amendment of the recast of the Law on the Regulation of Pension Plans and Funds.

New wording is given to Article 7 (2) of the Law on the Regulation of Pension Plans and Funds, Recast Text approved by Royal Legislative Decree 1/2002, of November 29, in the following terms:

" 2. The control committee for the employment pension scheme shall be composed of representatives of the sponsor or promoters and representatives of the members and, where appropriate, the beneficiaries. The representatives of the members may, in general, be represented by the representation of the beneficiaries of the pension scheme.

The pension plans of the employment system may provide for the specific representation in the control committee of the members, and where appropriate, of the beneficiaries of each of the subplans defined within the same plan.

In the joint promotion employment pension schemes, systems of joint or aggregate representation may be established in the control commission of the promoters ' collectives, unit-holders, and, where appropriate, beneficiaries, respectively.

In the pension schemes of the employment system, the specifications may provide for the special negotiating body or, failing that, the joint committee for the interpretation and application of the collective agreement of the statutory or other bodies. (a) of a joint composition regulated therein may designate the members of the control commission or establish procedures for the direct designation of such members.

Similarly, the specifications of the pension schemes of the employment system may provide for the direct designation of the representatives of the members and, where appropriate, the members who have ceased the employment relationship and the beneficiaries, by agreement of the majority of the employees ' representatives in the company.

In the absence of a direct designation system, all participants ' representatives and beneficiaries shall be appointed by electoral procedure.

In the direct designation systems provided for in the preceding paragraphs, where the sum of members who have ceased the employment relationship with the promoter and beneficiaries exceeds 20 percent of the total collective of the plan, at least one member of the control committee shall be appointed, as appropriate.

When the number of members who have ceased the employment relationship with the promoter and beneficiaries exceeds 20 percent of the total collective of the plan, an electoral process must be carried out if at least one third of the plan is requested. of the same. In this case, the specifications of the plan may choose to order the holding of an electoral process for the election of all the representatives of members and beneficiaries in the control commission, without compulsory representation. specified in the preceding paragraph.

In addition, in the joint promotion employment pension schemes constituted under the statutory collective bargaining agreements of the supra-business area, any of the methods of designation and/or The choice described above.

In the employment pension schemes, including those for joint promotion, the appointment of representatives in the control committee may coincide with all or part of the components of the special negotiating body or representatives. of the parties concerned.

The direct designations of the members of the control commission may be revoked at any time by the respective parties, which shall appoint substitutes.

The specifications of the pension plans shall establish the system of appointment, by appointment and/or by election, of the members of the control committee. In the latter case, the specifications will regulate the electoral procedure.

The decisions of the control committee of the plan shall be adopted in accordance with the majorities stipulated in the specifications of the plan, and it is permissible for those specifications to provide for qualified majorities.

Regulations may be regulated for the designation and/or election of members of the control committees of the employment plans, the conditions and percentages of representation may be established and the conditions of operation of the same in development as provided for in this Law.

When in the development of a plan it will be uninvolved, the representation of them will correspond to the beneficiaries. "

Final disposition fourth. Amendment of the Recast Text of the Law on the Regulation of Pension Plans and Funds approved by Royal Legislative Decree 1/2002 of 29 November.

One. The first paragraph of the first provision of the recast text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002 of 29 November, is amended as follows:

" The pension commitments assumed by the companies, including the benefits caused, must be used, from the moment the accrual of their cost is initiated, through insurance contracts, including the This is the case in point of view of the social security system and the collective insurance of dependency, through the formalisation of a pension scheme or a number of such instruments. Once instrumented, the obligation and responsibility of the companies for the aforementioned pension commitments will be limited exclusively to those assumed in such insurance contracts and pension plans. "

Two. The fourth subparagraph of the fourth paragraph of the first provision of the recast text of the Law on the Regulation of Pension Plans and Funds, adopted by Royal Decree 1/2002 of 29 November 2002, is amended as follows: follows:

" a) Revestir the form of collective insurance on the life or plan of business social security or collective insurance of dependency, in which the condition of the insured will correspond to the worker and the beneficiary to the persons in which the pensions are generated according to the commitments made. "

Final disposition fifth. Competence title.

This Law is issued under the terms of Article 149.1.17 of the Constitution, which confers exclusive competence on the State on basic legislation and the economic regime of Social Security, except for the first provision, which is It is issued under Article 149.1.7. of the Constitution, which attributes exclusive competence to the State on labour law.

Final disposition sixth. Implementing and development provisions.

1. The Government and the Minister of Labour and Immigration are authorised in their respective areas to make the necessary arrangements for the implementation and development of this Law.

2. The Government, by means of Royal Decree, may modify the wording that the additional provision eighteenth gives to article 3 of Royal Decree 1851/2009, of 4 December, for which the article 161a of the General Law of the Security Social in terms of the anticipation of the retirement of workers with disabilities in grade equal to or greater than 45 per 100.

Final disposition seventh. Amendment of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20.

One. Article 66 (1) (c) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, is hereby reworded as follows:

" (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 other management entities of Social Security 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. "

Two. A new paragraph is added to Article 135c of the General Law on Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, in the following terms:

" The provisions contained in this article 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 the rules that you develop. "

Three. A new wording is given to Article 145 (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, which is worded as follows:

" 2. The amounts resulting from the provisions of the preceding paragraph of this Article, calculated on an annual basis, are compatible with the annual income or income which each beneficiary has, if any, provided that they do not exceed 35%. 100 of the amount, in annual calculation, 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 the non-contributory pension, except as provided for in Article 147. "

Four. Two new paragraphs 2 and 3 are added, with the current paragraph 2 being renumbered as paragraph 4, in the Additional Disposition seventeenth of the General Law on Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" 2. In addition, the beneficiaries of the economic benefits of the social security system whose enjoyment is conditional on the effective residence in Spain, may be summoned to appear at the offices of the competent management body with the periodicity that it determines.

3. If the required documentation is not presented within the time limit set or does not appear before the Gestora Entity, upon citation of the entity, the benefit or, where appropriate, the supplement to a minimum of the same, shall be the subject of a precautionary suspension. If the requested information is submitted or appears more than 90 days after the request or the summons, the rehabilitation of the benefit or, where appropriate, the minimum supplement with a maximum of 90 days 'retroactivity shall occur.'

Five. A new paragraph 2 is added, renumbered as 3 the current paragraph 2, in the additional twenty-fifth of the General Law on Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" 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 administrative body. competent. For these purposes, the standard representation documents approved by the Social Security Administration for certain procedures shall be valid. "

Six. A third paragraph is added to the Additional 30th of the General Law on Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, with the following text:

" Where the person concerned has been considered to be current in the payment of contributions for the purpose of the recognition of a benefit, by reason of a deferral in the payment of the fees due, but subsequently no longer the time-limits or conditions for such postponement shall lose the consideration of the current in the payment and, consequently, the immediate suspension of the recognised benefit which it is receiving shall be made, which may only be rehabilitated once the debt has been settled with the Social Security in its entirety. To this end, in accordance with Article 40.1.b) of this Law, the Management Entity for the benefit may bring down the corresponding due fee from the person concerned. "

Seven. A new Additional Disposition is introduced, the sixth-first, in the General Law of Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of June 20, with the following wording:

" Additional Disposition sexumpteenth. Processing in days of the time limits set for access and determination of the amount of pensions.

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

Eight. A new additional provision is introduced, the sixth second, in the General Law of Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of June 20, with the following wording:

" Additional six-second disposition. Computation of revenue for the purposes of recognition or maintenance of entitlement to benefits.

Income from work, capital, economic activities, and property gains shall be considered as income, in the same terms as they are computed in Article 50 (1) of this Law for the recognition of allowances for pension minima, where for access to or maintenance of the right to benefits falling within the scope of the protective action of this Law, other than non-contributory and non-contributory pensions unemployment benefits, whether or not to exceed a certain limit of a certain limit of income. "

Nine. The transitional provision of the recast text of the General Law on Social Security is amended as follows:

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

A new paragraph 2 is added, in the transitional provision of the General Law on Social Security, to the current content of paragraph 1, with the following wording:

" 2. Persons who are in the situation referred to in the first subparagraph of the preceding paragraph shall also be entitled to the widow's pension, even if they do not meet the conditions laid down therein, provided that they are persons with 65 or more years, they are not entitled to another public pension and the duration of the marriage to the person causing the pension has not been less than 15 years.

The pension shall be recognised in the terms provided for in the preceding paragraph. "

Final disposition octave. Rules applicable to Special Regiments.

New wording is given to paragraph 1 of the additional eighth of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, in the following terms:

" 1. The provisions of Articles 137 (2) and 137 (3), (2) and (3), (3), (3), (3), (2) and (3), (2) and (3), (161), (1), (2) and (3), (161), (1) and (2) shall apply to all schemes in the Social Security system (b); 162, paragraphs 1.1, 2, 3, 4 and 5; 163; 165; 174; 174 bis; 175; 176, paragraph 4; 177, paragraph 1, second subparagraph; and 179. The rules on family benefits provided for in Chapter IX of Title II shall also apply; the additional provisions shall be the seventh and the third and fifteenth and fifteenth and fourth transitional provisions, the first subparagraph, first subparagraph, point (1), fifth (a), sixth (a) and (16

.

By way of derogation from the preceding paragraph, the application shall be exempted from the special arrangements provided for in Article 138 in the last subparagraph of paragraph 2 of this Article, as well as the provisions of paragraph 5. "

Final disposition ninth. Amendment of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

One. A second subparagraph is added to Article 51 (5) with the following literal wording:

" Dealing with collective insurance of dependency effected in accordance with the provisions of the additional provision of the Recast Text of the Law on the Regulation of Pension Plans and Funds, as a policyholder The company and the condition of insured and beneficiary shall be the sole responsibility of the worker. The premiums paid by the company under these insurance and employee contracts shall have an independent and independent reduction limit of EUR 5 000 per year. '

Two.

the following is added to Article 52 (1) (b):

"In addition, 5,000 euros per year for the premiums to collective insurance of dependency satisfied by the company."

Three. The following is added to the sixteenth provision:

"In addition, for collective insurance contracts contracted by companies to cover pension commitments, an additional limit of EUR 5,000 per year is set."

Final disposition tenth. Amendment of Law No 20/2007 of 11 July of the Statute of an autonomous work.

Law 20/2007 of July 11 of the Statute of the autonomous work is amended in the following terms:

1. The first subparagraph of Article 1 (1) shall be amended as follows:

" 1. This Law shall apply to natural persons 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, or no occupation of employed persons. This self-employed or self-employed activity may be carried out on a full-time or part-time basis. "

2. A new paragraph is added to Article 24, with the following wording:

" Self-employed persons exercising their part-time activity shall be included, in the circumstances and in accordance with the conditions laid down in the regulations, in the Social Security System of Workers. Self-employed. "

3. A new paragraph is added to Article 25, with the following wording:

" 4. In view of the principles of contributivity, solidarity and financial sustainability, the Law may establish a system of part-time contributions for self-employed persons, for certain activities or groups, and for certain periods of your working life. In its absence, the additional seventh provision of the recast text of the General Law on Social Security on rules applicable to part-time contract workers shall apply. '

4. A new point (e) is added to paragraph 1 of the second additional provision, with the following wording:

"(e) Those who, according to their activity, are engaged in part-time, in conditions similar to that of an employed person employed on a part-time basis."

Final disposition eleventh. Information on the investment policies of pension plans and funds.

The Recast Text of the Law on the Regulation of Pension Plans and Funds approved by Royal Legislative Decree 1/2002 of 29 November is amended in the following terms:

In Article 14, a new paragraph 7 is added, with the following wording:

" 7. The supervisory board of the pension fund, with the participation of the managing body, shall draw up in writing a comprehensive statement of the principles of its investment policy. Such a statement shall be given sufficient publicity.

In this declaration, in the case of pension funds for employment, it should be mentioned if the extra-financial risks (ethical, social, environmental and good governance) are taken into account in investment decisions. that affect the different assets that make up the pension fund.

In the same way, the control committee of the employment pension fund, or in its case the managing body, must state in the annual management report of the pension fund of employment of the policy pursued in relation to the with the socially responsible investment criteria mentioned above, as well as the procedure followed for its implementation, management and monitoring. "

Final disposition twelfth. Entry into force.

1. This Law shall enter into force on 1 January 2013 except:

(a) The additional first, second, third, seventh, fourteenth, fifteenth, sixteenth, seventeenth, twentieth, second, twentieth, twentieth, fifth, 30th, 30th, first, thirteenth, second, third, third, third, thirtieth, thirtieth, thirtieth, thirtieth, thirtieth, second and 40th fifth, and the second, third, fifth, sixth and second paragraphs of the third, fifth, sixth and fifth of the final disposition seventh, which shall enter into force on the date of publication of the Law in the "Official State Gazette".

b) The additional 18th and 40th provisions, which shall enter into force on 1 January 2012.

(c) Article 3 (3), which shall enter into force on 1 January 2014.

2. The regulation of the retirement pension will continue to apply, in its different modalities, conditions of access and conditions and rules of determination of benefits, in force before the entry into force of this Law, to:

(a) Persons whose employment relationship has been extinguished prior to the publication of this Law.

(b) Persons with a suspended or extinguished employment relationship as a result of decisions taken in employment regulation files, or by means of collective agreements of any kind and/or collective agreements of undertakings, as well as for decisions taken in concourse proceedings, approved or entered into before the date of publication of this Law, irrespective of whether the termination of the employment relationship has occurred before or after 1 January 2013.

(c) Those who have acceded to the partial retirement pension prior to the date of publication of this Law, as well as the persons incorporated before the date of publication of this Law to partial retirement plans, collected in collective agreements of any kind or collective agreement of undertakings, irrespective of the fact that access to partial retirement has occurred prior to or after 1 January 2013.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 1 August 2011.

JOHN CARLOS R.

The President of the Government,

JOSE LUIS RODRIGUEZ ZAPATERO