Law 27/2011, August 1, About Updating, Adaptation And Modernization Of The Social Security System.

Original Language Title: Ley 27/2011, de 1 de agosto, sobre actualización, adecuación y modernización del sistema de Seguridad Social.

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JUAN CARLOS I King of Spain to all that the present join together and act.

Know: That the Cortes Generales have approved and I come in to sanction the following law.

PREAMBLE I Social security system constitutes a central pillar of Spanish society through which has been consolidated and developed an effective system of welfare for citizens. Over the years, it has expanded its coverage to more beneficiaries and gone, too, improving its protective strength, guaranteeing assistance and social benefits sufficient to States in need.

With the firm and lasting commitment of all political and social agents ensure that the rights of social protection are not reduced by decisions in the short term and are located in the area of permanent dialogue with the greatest possible consensus, was institutionalized the Toledo Pact, which is based on mutual collaboration of political parties to secure the rights arising out of the social development of the State. The Commission of the Pact of Toledo has been doing its work and has formulated its recommendations with the objective of establishing the bases so that the public authorities make decisions concerning pensions.

The Social security system has to continue important challenges facing long-term derived requirements, inter alia, demographic trends, in order to ensure the financial sustainability of the. The unquestionably positive fact that the life expectancy increase gradually in Spain, to have become the second country in the world with greater survival of the population, also faces the challenge that, in the future, it will be necessary to take more pension payments for longer because of the ageing of the population.

The prolonged decrease in birth rates and the simultaneous increase in the life expectancy of the elderly is causing the structure of the population pyramid investment, increasing the number of pensioners in relation to the working population, that is, varying the rate of dependence of pensioners. Do not modify, even partially, this trend by increasing rates of birth and migration flows, it will increase in the coming decades, by the demographic evolution.

This demographic trend affects all generations, but especially to the younger, by the fact that it will be these young generations which will be over the age of sixty-five years longer.

II however, is not only the demographic trend the only factor that recommended the reforms that this law takes place in the pension system. It is necessary to strengthen the contributividad of the system by establishing a better relationship between the effort made in quotes throughout the working life and the contributory benefits eligibility.

The Social security system Spanish has recently attended a progressive decrease in the period of work activity in two ways: on the one hand, dragged out the years of training and study of young people and their access to the labour market, for that reason, has been delayed in relation to the age which was common their incorporation in past generations. On the other hand, the participation rate of persons over the age of 50 is still insufficient, so in the social and economic agreement envisaged the adoption of a global strategy for employment of more older workers, in order to favour its maintenance in the labour market and promote the reintegration of who loses his job in recent years of his working life.

This situation is not only of Spain, but common to the rest of the countries in our area. The European Councils in Lisbon, Stockholm, Gothenburg, Barcelona, Brussels, up to the most recent, promote as priorities the prolongation of working life and the disincentive to early retirement and surrounding countries have carried out legal reforms in the sense of reducing stimuli to the premature abandonment of active life and some have established the legal age in the 67 years.

In Spain, in addition, the effects of the situation as described above are higher precisely because of the rapid increase of the population of age and life expectancy, as well as the difficulties existing in the legislation of our country to meet those challenges, which have been accentuated by the global economic situation, and that motivates the desirability of incorporating the amendments in our system.

III all these realities have been taken into account in the framework of social dialogue, in which the social partners and the Government signed, dated February 2, 2011, the agreement social and economic growth, employment and the guarantee of pensions, whose part II is referred to the agreement on the reform and strengthening of the public pension system , in the framework of which refers to a series of commitments.

The measures listed in the agreement stated, following the guidelines contained in the report on evaluation and reform of the Pact of Toledo, approved by the plenary of the Congress of deputies at its session of January 25, 2011, go to anticipate the reforms needed in the structure of the system so that it can respond effectively to the new challenges and be in tip-top condition to continue providing the widest possible protective covering against risks social, within a system of Social Security financially stable and solid to ensure future generations sufficient social benefits.

Consequently, this law, within these designated objectives, is intended to lead to the system of Social security commitments in the social and economic agreement referred to, as well as to incorporate some of the recommendations reflected in the new reformulation of the Toledo Pact.

IV the law is structured into nine articles, fifty-two additional provisions, a single transitional provision, a single repealing provision and twelve final provisions.

Article 1 of the law, in accordance with the recommendation report 15 parliamentary, reinforces the principle of sufficiency and the guarantee of solidarity through adequate coordination of contributory and non-contributory protection areas. In this sense, modifies the legal regime of supplements to minimum of contributory pensions, so that, in any case, the amount of such plug-ins is exceeding the amount of the retirement pensions and invalidity in its current non-contributive modalities in each moment, in accordance, with the recommendations of the Toledo Pact, settling some exceptions in regards to serious disability pensions as well as pensions for orphans to increase the amount of the widow's pension, given the particularities that are in both cases. Also required residence in Spanish territory as a requirement to receive these plug-ins.

Article 2 takes into account the change that this law takes place in the age of retirement and the percentages that are attributed by year quoted for the purpose of calculation of the retirement pension, have a direct implication on the rules governing the exemption from the obligation to make contributions for common contingencies, except for temporary disability , when the worker continue having completed 65 or more years old. As a result, the law specifies the different ages and the different accredited contribution periods from which it is possible to access a pension calculated using the percentage of the 100 by 100, which is precisely that justifies that can recognize an exemption from the obligation to make contributions without that it go to the detriment of the amount of the retirement pension to recognize in the future.

In what refers to the legal regime of the permanent disability pension, article 3 of the law suits the calculation formula to determine the regulatory basis of the permanent disability to the calculation rules laid down for the retirement pension. In addition, in what refers to the integration of lagoons for periods in which the worker had no obligation to contribute, establishes, in accordance with the new regulation of the retirement pension, some new rules which take into account efforts of contributions, within the objective of increasing the principle of contributividad.

Also, clarified the compatibility in the perceive of the pension to which is entitled by the Declaration of total disability in the usual profession with the realization of functions and activities other than which usually were performed, both in the same company or in other different, as in the case of groups that have established and regulated so-called second activity functions.

On the other hand, is established the incompatibility of absolute permanent disability and major disability pension with work after the ordinary retirement age, since compatibility is a good measure to favour the reintegration of beneficiaries in the world of work, but it loses its meaning after the fulfillment of the age of retirement, according to the effect recommendation 18 of the new reformulation of the Toledo Pact.
Article 4 of the Act introduces modifications in the legal status of the retirement pension. In accordance with the commitments contained in the agreement on February 2, 2011, will provide for the 67 years as access to retirement age, while maintaining the same in 65 years to those who have quoted 38 years and six months.

As befits a dynamic legal system which affects rights for which a long quotation is necessary, the implementation of the new age requirements is progressive and gradual, in period of fifteen years, implementation period which also applies to complete the contribution periods that allow access to a pension from age 65 , so that, on the basis of 35 years and 3 months in 2013, 38 years of contributions and six-month period will be required in the exercise of 2027.

On the other hand, in accordance with the recommendations of the Toledo Pact; and in order to strengthen the principle of contributividad of the Social security system, achieve a greater proportionality between the contributions made by the person concerned in the years prior to retirement and the amount of the benefit and provide the system of greater equity in the procedure of calculation of retirement pensions, the calculation of the retirement pension system is modified , which happens to be 25 years, albeit with a gradual application, in the form contained in the social and economic agreement until the year 2022, which neutralizes its impact on those who are close to retirement age.

Is also increasing, without forgetting the need to alleviate the negative consequences experienced by older workers prematurely ejected from the labour market, so that people affected by these negative situations, including self-employed workers, they may opt, until December 31, 2016, for the implementation of a 20-year period, and from January 1, 2017 , by the application of a period of 25 years, without subject to transitional rules, when may be more favorable.

At the same time and for all cases, article 4, for the assumptions in that, within the time period considered for the calculation of the base pension appear quote gaps corresponding to periods during which there had not been obliged to quote, expected new rules with respect to the mechanism called «filling of gaps» which take into account the efforts of contributions made within the objective of increasing the contributividad that, along with the solidarity principle, constitute the foundations of a public pension system.

Paragraph 5 of article 4 modifies the precise time period to reach 100 per cent of the base pension from the pension, by setting the following percentages of the regulating base application: for the first fifteen years listed, 50 per 100. And from the sixteenth year, for each additional month contribution, ranging between 1 and 248, 0.19 per 100 and which exceeded the month 248, 0.18 per 100, while the percentage applicable to the regulating base exceeds 100 per 100, except where access to pension with an age greater than that resulting from application. Because, in the latter case and provided that to meet that age would have met the minimum fifteen years contribution period, interested parties recognize an additional consistent percentage between a 2 and a 4 by 100 for each full year elapsed between the date in that it met that age and that of the causal event of the pension, depending on the number of contribution years that are credited. The new percentages indicated in the preceding paragraph, shall apply from January 1, 2027. Up to that date, sets the period transitional and gradual which is contained in paragraph 6 of article 4 of this law.

In article 5, the law not unknown that there may be personal situations that influence the decision of access to a pension and that, in a modern society, a legal-oriented to the service of people, social security systems should not be confined to impose rigid rules that ignore that retirement is a crucial fact in the life of the workers. In this area, recommendation 12 of the Toledo Pact considered and noted that early retirement has become, essentially, a formula of employment regulation, so its legal formulation must change, by booking the advance access to old-age pension for cases that are credited long contribution careers.

Therefore, following the criteria laid down in the social and economic agreement, establish two additional formulas in advance of retirement with reduction coefficients of the amount pension: one, which derives from not voluntary cessation of the worker in his activity and another, which is derived from the voluntary cessation. For both modes, it will be necessary to demonstrate a minimum period of contribution of thirty-three years, and in both cases, the amount of the pension is minor with the application of the reduction coefficients which are designated in paragraph one of article 5.

Respecto_a the first category, linked to an extinction of the employment relationship that is not attributable to the worker, it will be necessary to have 61 years of age, be registered with the employment office as a job seeker for a period of at least 6 months immediately preceding the date of application and work extinction occurred due to economic in accordance with articles 51 and 52 c) of the Statute of workers or by death retirement or disability of the individual entrepreneur, as a result of a bankruptcy procedure or by gender-based violence. With respect to the second course of retirement anticipated, linked to the voluntary cessation, it will be necessary to having served 63 years of age and that the resulting pension is greater than the amount of the minimum pension which would have corresponded to the person concerned taking into account their family situation.

Finally, article 5 retains the possibility of early retirement of workers who had mutual status on January 1, 1967, in the terms regulated in law prior to the entry into force of this law.

Article 6 refers to the partial retirement, two modifications are incorporated in the regulation. On the one hand stands the possibility of access to the partial retirement without simultaneously enter into a contract of respite care for people who have reached the legal age of retirement which, in accordance with amendments to which this law takes place, is located between 65 and 67 years old, according to the cases, and applied gradually, in the terms indicated.

For its part, and in cases in which the partial retirement requires the simultaneous holding of a relief contract, the law indicates that there must be a correspondence between the relief worker and partial retirement contribution bases, so that the corresponding to the worker reliever may not be less than 65 per cent of the base that had been quoting the worker who enter partial retirement.

In addition, in relation to contribution during the period of support in old age pension partial pension with part-time work, and without prejudice to the reduction in working hours, the company and the worker, in accordance with the social and economic agreement shall quote by the contribution base which, in his case, has corresponded to continue working full-time. This new development in terms of contribution shall apply gradually raising contribution bases in five per cent for each year since the beginning of the entry into force of this Act, until its full implementation from 1 January of the year 2027.

In article 7 the law carries out an expansion of coverage for occupational accidents and diseases, so that protection spreads for such contingencies, becoming part of the protective action of all regimes that make up the Social security system, although with respect to workers that cause high in any of these schemes from 1 January 2013.

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

In terms of benefits for the care of children, article 9 added a new additional provision to the General of the Social Security Act, in accordance with which the period of interruption of employment activity motivated by the birth of a child or adoption or foster care of a child of 6 years be counted as period of contribution, for all purposes, , when the disruption occurs in the period between the start of the ninth month prior to the birth or to the third month preceding the adoption or placement and completion of the sixth year after this situation. The duration of this computation period quoted for these purposes will be 112 days for each child or minor adopted or embraced. This period and will increase annually, from the year 2013 to 2018, up to a maximum of 270 days per child, unless in any case it may be higher than the actual interruption of work.
Furthermore, this article introduces a new wording to paragraph one of article 180 of the General Social Security Act by virtue of which shall be considered as quoted and effects of the benefits of retirement, permanent disability, death and survival, maternity and paternity leave the three years that workers benefit for care of the child in cases of birth adoption and pre-adoptive or permanent foster care.

The first additional provision of the Act, establishes that regulatory provisions necessary to complete the recommendations included in the Toledo Pact in relation to the reformulation of death and survival benefits will be included in the laws of the State budget for 2012 and the following exercises. For its part, the additional provision second, according to the commitments contained in the social and economic agreement establishes that the Ministry of labour and immigration appropriate, following the publication of the law, to reorder the modalities of special agreements, setting time limits for the same subscription. Also ordered the Government statutory regulation of a new modality of special agreement for those who, without having been previously affiliated to the Social security system, participate, paid way, without being bound by an employment relationship training programmes.

The new reformulation of the Toledo Pact recommended to extend social coverage to groups that, at present, are excluded from it, which include people who carry out certain research programmes, under the figure of fellows, purpose also contained in the agreement on the reform and strengthening of the public pension system. To accomplish this purpose, the third additional provision refers to persons who participate in training programmes, funded by agencies or entities, public or private, linked to university studies or vocational training, carry with them economic compensation for those affected. In such cases, it empowers the Government take necessary measures in order to be included in the Social Security, provided that they came because the realization of such programs, and in accordance with the provisions in force, not forced to be on the respective scheme of the Social Security. In addition, it is possible the signing of a special agreement that enables the computation of contributions for periods of training carried out in advance, up to a maximum of two years.

The fourth additional provision instructs the Government, where within a year, submit to the Commission not permanent monitoring and evaluation of the agreements in the Pact of Toledo a study, with the corresponding economic assessment, in relation to the content referred to in recommendation 5 of the Toledo Pact concerning the adequacy of the foundations and contribution periods. Charge, equally to the Government through the fifth additional 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, particularly with regard to the measures to be taken to promote mechanisms that incorporate periods of care of children or dependents as elements to be considered in the careers of women quote.

Sixth additional provision, on the other hand, modifies regulation of the special agreement to subscribe to in regulation of employment records, to adapt it to the new retirement ages referred to in the law.

The additional provision seven hosts an institutional change in the management of the Social Security Organization, which is part of the guidelines of recommendation octave of the Toledo Pact with regard to the relationship between the efficacy and legitimacy of social protection mechanisms also and a management that respond adequately, with agility and simplified form, to the demands of the citizens. For this reason the law authorizes the Government to create state of the administration of the Agency safety Social, whose object is to carry out, in the name and on behalf of the State, management and other acts of effective implementation of the system of Social Security, as well as other functions assigned to it, integrating the functions relating to membership in the same quote, collection, payment and management of economic benefits, except for those corresponding to the coverage of unemployment.

The establishment and coming into operation of the State Agency for the administration of Social Security will occur with the approval of its Statute by Royal Decree agreed in Council of Ministers and adopted a joint proposal from the Ministry of Territorial policy and public administration, economy and finance and of labour and immigration, prior negotiation with the most representative trade unions and business organizations.

The additional provision eighth instructs the Government which, in the period of one year from the publication in the «Official Gazette» of this law, study and evaluate the effects and the impact that will have new rules of integration of lagoons that adaptations based on the results of this assessment are carried out on the calculation of the pension modifications and changes that are precise to correct the distortions that such evaluation has shown. That assessment and possible retrofitting, addressed specifically the situation of races of contributions which have incidence part-time hiring and fixed discontinuous.

The contents of the remaining additional provisions falls within some of the guidelines of the new reformulation of the Toledo Pact or the commitments contained in the agreement for the reform and strengthening of the public system pension. In this sense, the ninth additional provision is aimed at the adequacy of the contribution bases in the special autonomous regime, relating the variation of their sums with which to experience Middle General bases, while additional tenth refers to the social partners so that, together with the Government, they proceed to examine the relationship between the maximum contribution bases and average wages in order to maintain the tax character of the system.

According to the social and economic agreement, through the provision additional eleventh situated within the framework of the social dialogue the study on the advisability of establishing possible scenarios for supplementary financing of our system of Social Security in the middle and long term, while in the additional twelfth is responsible for the Government to reconcile the objectives of consolidation and budgetary stability with the full funding of the benefits non-contributory and universal in charge of the budgets of public administrations.

At the same time, to carry out provisions of the fifteenth recommendation of the Toledo Pact and on the basis of the content, in this area, the social and economic agreement the thirteenth additional provision instructs the Government that reinforces, from the non-contributory aspect, the pensions of the elderly living in one-person economic units, without making distinctions on the basis of the protected contingency.

Finally, the fourteenth additional provision aims to bring to the legal system of Social security provisions of the agreement on the reform and strengthening of the public pension system, in relation to the management carried out by the mutual of accidents of work and occupational diseases.

Whereas the share of occupational Social security contingencies already incorporates an element of capitalization (capital cost) which provides for future landslides of spending and, therefore, the amount must conform to the costs of benefits and its management, and the prevention of accidents and other risks for each sector of activity, during the period of five years from the entry into force of the law It is to be an annual assessment of the costs of benefits derived from occupational contingencies. Also, provides programmes of management processes of temporary incapacity of very short duration, or the updating of the governing bodies of these collaborators of the Social security system.

Thirty additional provision aims to move recommendation number 13 of the Toledo Pact, in relation to the need for improvement of the protective action of the widow's pension beneficiaries over 65 years that this pension is their main source of income to the Social security legislation. In this way, as it recommended the Toledo Pact increases the percentage of the base pension, from the current 52% to 60% of gradually over eight years starting from January 1, 2012, which is used to calculate the survivor's pension. At the same time it mandates the Government to regulate a corrective mechanism that allow a greater progressivity in taxation in the tax on the income of natural persons up to an amount equivalent to the minimum widow's pension, in the case of pensions for widows that accumulate exclusively with income from work or other pensions.
The single repealing provision establishes a general waiver with respect to the rules of equal or lower rank who are opposed to this law. Also, provides the repeal of certain provisions of the revised text of the Act General of the safety Social, in the time of Constitution and entry into operation of the State Agency for the administration of Social Security, as well as the Royal Decree 1194 / 1985 of 17 July, controller of the mode of special retirement at the age of 64 , without prejudice to estimates derived from the tenth final disposition.

The first final provision modifies paragraphs 6 and 7 of the text revised for the law of the Statute of workers, approved by Royal Legislative Decree 1/1995 of 24 March, which regulates the reduction of day and the wages of workers so that they can access the partial retirement and the conclusion of the contract of respite care to adjust such normative forecasts that about partial retirement is provided for in article 6 of this law.

After establishing, through the final provisions second and third, respectively, the competence title that this law protects and authorize the Government and to the Minister of labour and immigration for fourth and fifth to enact the provisions of development of the same, through the final provisions amending the revised text of the Act General of the Security Social order in the first of them, that Social security data can be transferred to third parties, and promote the General intervention of the Social Security to exercise better the functions that it has assigned in terms of internal control, while, through the second, dictate the rules on the implementation of the reform contained in the law to the different regimes that make up the structure of the Social security system.

Finally, the twelfth final provision, on the one hand, determines the entry into force of this law and, on the other hand, in accordance with the contents of the social and economic agreement maintains the application of the rules governing retirement, in force at the entry into force of this law, persons whose employment relationship is extinguished before the publication of this law , as well as to who saw suspended or extinguished their relationship as a result of decisions taken on records of regulation of employment or by any field or company collective agreements collective agreements, including cases of extinctions resulting from sectoral plans of management and restructuring, as well as by decisions in bankruptcy proceedings, approved or signed in all cases prior to the date of publication of the present law , regardless that the termination of the employment relationship occurred prior or subsequent to January 1, 2013.

Article 1. Accessories for less than the minimum pension.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. New wording is given to article 50, as follows: «article 50. Accessories for less than the minimum pension.

1. the beneficiaries of the system of Social security pensions, in their contributory, that they do not perceive performance work, capital, or economic activities and capital gains, in line with the concept established for such income in the tax on the income of physical persons, or that receiving them, not exceeding the amount that annually sets the corresponding law of the State budget they are entitled to receive allowances necessary for achieving the minimum pension amount, provided that they are resident in Spanish territory, on terms to be determined by regulation or legal.

Add-ons by minimum will be incompatible with the perception by the boarder of the returns referred to in the preceding paragraph, when the sum of all the mentioned perceptions, excluding pension that will complement, exceed the limit set in the corresponding law of the State budget for each fiscal year.

A_efectos_de recognition of allowances by minimum of contributory pensions of Social Security, full yield received by the pensioner, and computed in the terms established in the tax legislation, are excluded the following: to) in the full returns from work, deductible expenses, in accordance with the tax legislation.

(b) in full yields from economic activities, deductible expenses, in accordance with the tax legislation.

(c) in intact yields from real estate, deductible expenses, in accordance with the tax legislation.

2. the amount of such add-ins in no case exceed the amount established in each year for retirement and invalidity pensions non-contributory mode. When there is pensioner dependent spouse, the amount of such supplements may not exceed the amount that would correspond to the non-contributory pension by application of the provisions of paragraph 1, 1, article 145 for economic units in which there are two beneficiaries with entitlement to pension.

When the orphan's pension increases in the amount of the widow's pension, the limit of the amount of supplements to minimum referred to in the preceding paragraph only will be referred to the of the widow's pension that generated the increase of the orphan's pension.

Severe disability pensioners who have recognized the complement to remunerate the person attending will not be affected by the limits set out in this section.»

Two. Introduces a new additional provision, the fifty fourth, with the following wording: «fifty fourth additional provision. Complements to minimums for contributory pensions.

1. the limitation provided for in paragraph 2 of article 50 with respect to the amount of the necessary complements to reach the minimum amount of pension, shall not apply in relation to the pension that would have been caused prior to January 1, 2013.

«2. in addition, the requirement of residence in Spanish territory referred to in paragraph 1 of article 50 to be eligible for the plug-in to achieve the minimum pension amount, shall be required for those pension whose risk materialized occurs from January 1, 2013.»

Article 2. Partial exemption from the obligation to make contributions.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. New wording is given to article 112 bis, as follows: «article 112 bis.» Quote with 65 or more years.

1. employers and workers shall be exempt from pay into Social Security for common contingencies, except for temporary disability for them, respect to those workers employed with employment contracts of indefinite, as well as worker-members or work of cooperatives, provided that they are in any of these assumptions: 65 years old and 38 years and 6 months of contributions.

67 years old and 37 years of contributions.

In all the cases cited, for the purposes of the computation of years of contributions proportional parts of extra payments not be taken into account.

2. If fulfilling the age corresponding to that worker referred to in the preceding paragraph does not you have quoted the number of years in each case required, the exemption provided for in this article shall apply from the date on which are credited the years of contribution required for each course.

3. the exemptions laid down in this article shall not apply to contributions relating to workers who provide their services in public administration or public bodies regulated in title III of law 6/1997, of 14 April, of organization and functioning of the General Administration of the State.»

Two. New wording is given to the thirty-second additional provision, in the following terms: «thirty-second additional provision. Waiver of fees with respect to the self-employed persons 65 or older.

1. the self-employed persons included in the scope of the special scheme of sea workers and the special scheme for self-employed persons or self-employed shall be exempt from pay into Social Security, except, as appropriate, for temporary disability and for occupational contingencies, provided that they are in any of these assumptions: 65 years old and 38 years and 6 months of contributions.

67 years old and 37 years of contributions.

In all the cases cited, for the purposes of the computation of years of contributions proportional parts of extra payments not be taken into account.

2. If fulfilling the age corresponding to that worker referred to in the preceding paragraph does not you have quoted the number of years in each case required, the exemption provided for in this article shall apply from the date on which are credited the years of contribution required for each course.
3. for the periods of activity in which the worker not effected quotes, in the terms referred to in paragraph 1, for the determination of the regulating base of excluded benefits quote, contribution bases corresponding to exempt contribution payments for each fiscal year will be equivalent to the result increase the average contribution of the immediately preceding calendar year bases the percentage of variation in average price index known «consumption last year indicated, without that the bases so calculated may be lower than the amounts of the minimum or unique contribution bases laid down annually in the General State budget for workers Act on their own included in the Special Social security arrangements that referred to in the preceding paragraph.»

3. Introduces a new additional provision, the fifty fifth, with the following wording: «fifty fifth additional provision. Computation for the purposes of a retirement pension of periods with exemption from dues of workers with 65 or more years.

With regard to workers who have given occasion to the exemptions from the obligation to quote provided for in article 112 bis and the thirty second additional provision prior to January 1, 2013 and that access to the right to old-age pension after that date, the period during which such exemptions are issued shall be considered as quoted for the purpose of the calculation of the corresponding pension.»

Article 3. Permanent disability.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. Gives new wording to the letter b) of paragraph 1 and paragraph 4 of article 140, in the following terms: «b) the result obtained due to the established in the previous standard will apply the percentage that corresponds according to the years of contribution, according to the scale provided for in paragraph 1 of article 163, considered for this purpose as quoted the years remaining to the interested party» , on the date of the causal event, to meet the ordinary retirement age of existing at all times. In the case of 15 years of contributions is not reached, the applicable percentage shall be 50 per 100.

The resulting amount shall constitute the regulatory base that, for the amount of the pension that corresponds, will apply the percentage for the degree of disability recognized."

«4. If during the period taken for the calculation of the base pension appeared periods during which had not existed the obligation of quoting, these gaps will be integrated in accordance with the following rules: first.» If during the thirty-six months prior to the period that must be taken for the calculation of the base pension monthly payments with quotes, each of the corresponding contribution bases entitle, in its current amount, to the integration of a monthly quote lagoon and up to a maximum of twenty-four, from the monthly closest to the causal event of the pension in the terms and conditions established by regulation.

In any case, integration may be less than 100 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

The second. Twenty-four monthly payments with Lakes closest to the period referred to in the above rule, will be integrated with the 100 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

Third. The rest of lagoons of quote monthly payments, will be integrated with 50 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

In cases that in some of the months to take into account for the determination of the base pension, the obligation to quote exist only during a part of the same, shall the integration referred to in the preceding paragraphs, for the part of the month in which there is no obligation to contribute, provided that the contribution relative to the first base does not reach the monthly amount that corresponds according to the rule of integration that is applicable in each case. In such event, integration will reach up to this last amount.»

Two. The first subparagraph of paragraph 1 of article 141 is worded in the following terms: "1. in case of incapacity permanent total for the profession exercised by the person concerned or of the professional group in which it was framed, the corresponding pension will be compatible with the wage that the worker in the same company or in other different, can perceive provided functions do not match those that gave rise to the total and permanent disability."

3. A paragraph 3 shall be added to article 141, with the following wording: «3. receiving the pension of absolute permanent disability and severe disability from access to old-age pension age will be incompatible with the performance by the pensioner's work, self-employed or employed, which determined its inclusion in any of the regimes of the Social security system» under the same terms and conditions as the regulated for retirement pension in their contributory in paragraph 1 of article 165 of this law.»

Four. Adds an additional provision, the fifty sixth, with the following wording: «fifty sixth additional provision. Permanent non-disabling injuries.

The Ministry of labour and Immigration shall update the amounts, according to table I, of permanent non-disabling injuries, resulting from occupational contingencies, recognized by Social Security."

Article 4. Retirement.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. New wording is given to paragraph 1 of article 161, in the following terms: having completed 67 years of age, or 65 years when crediting 38 years and 6 months of contributions» , without that take account of the proportional share of the extra payments.

For the computation of the years and months of contributions will be taken full months and years without that fractions of them equate to one year or one month.

b) have covered a minimum contribution period of 15 years, of which at least 2 must be understood within the 15 years immediately preceding the time cause the right. For the purposes of the computation of the listed years not be taken into account the proportional share for extra payments.

In cases that access the retirement pension from a situation of high or assimilated to discharge, without obligation to contribute, the period of 2 years referred to in the previous paragraph must be understood within the 15 years prior to the date on which he ceased the obligation to contribute.

In the cases referred to in the paragraph above, and with respect to the determination of the regulating base of the pension, shall apply the provisions of paragraph 1 of article 162.'

Two. It incorporates a new transitional provision, the twentieth, with the following wording: «twenty transitional provision. Gradual application of the age of retirement and the years of contribution.

The ages of retirement and the contribution period referred to in the letter to) of paragraph 1 of article 161 shall apply gradually, under the terms resulting from the following table: year periods quoted required age 2013 35 years and 3 months or more.





65.






Less than 35 years and 3 months.





65 years and 1 month.






2014 35 years and 6 months or more.





65.






Less than 35 years and 6 months.





65 years and 2 months.






2015 35 years and 9 months or more.





65.






Less than 35 years and 9 months.





65 years and 3 months.






2016 36 or more years.





65.






Less than 36 years.





65 years and 4 months.






2017 36 years and 3 months or more.





65.






Less than 36 years and 3 months.





65 years and 5 months.






2018 36 years and 6 months or more.





65.






Less than 36 years and 6 months.





65 years and 6 months.






2019 36 years and 9 months or more.





65.






Less than 36 years and 9 months.





65 years and 8 months.






2020 37 or older.





65.






Less than 37 years.





65 years and 10 months.






2021 37 years and 3 months or more.





65.






Less than 37 years and 3 months.





66 years.






2022 37 years and 6 months or more.





65.






Less than 37 years and 6 months.





66 years and 2 months.






2023 37 years and 9 months or more.





65.
Less than 37 years and 9 months.





66 years and 4 months.






2024 38 or older.





65.






Less than 38 years.





66 years and 6 months.






2025 38 years and 3 months or more.





65.






Less than 38 years and 3 months.





66 years and 8 months.






2026 38 years and 3 months or more.





65.






Less than 38 years and 3 months.





66 years and 10 months.






From the year 2027 38 years and 6 months or more.





65.






Less than 38 years and 6 months.





67 years.





3. New wording is given to paragraph 1 of article 162, in the following terms: "1. the regulating base of retirement, in his contributory pension, will be the quotient resulting from dividing by 350, the contribution bases of the beneficiary for the 300 months immediately prior to the month prior to the causal event.»

1.1. the computation of the bases referred to in the previous paragraph will be made in accordance with the following rules, which is expression of mathematical formula that he appears at the end of this paragraph.

1st the bases corresponding to the 24 months prior to the month prior to the causal event are counted at face value.

2nd the remaining contribution bases are updated according to the evolution that has experienced the consumer price index from the month to those correspond to the immediate month preceding that in which the period referred to in the above rule is started.





Where: Br = regulatory Base Bi = Base of quote of the month i-th prior to the month prior to the causal event.

II = general index of prices to the consumer of the month i-th prior to the month prior to the causing to remain i fact = 1,2,..., 300 1.2 if in the period that has been taken for the calculation of the base pension appeared periods during which had not existed the obligation to quote, these gaps will be integrated in accordance with the following rules: 1 if during the thirty-six months prior to the period that must be taken for the calculation of the regulatory base there are monthly payments with quotes, each of the corresponding contribution bases entitle, in its current amount, to the integration of a monthly quote lagoon and up to a maximum of twenty-four, from the monthly closest to the causal event of the pension on the terms and conditions established by law.

In any case, integration may be less than 100 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

2nd twenty-four monthly payments with Lakes closest to the period referred to in the above rule, will be integrated with the 100 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

3rd the rest of monthly payments with gaps of quote, will be integrated with 50 per 100 of the existing minimum base on the date corresponding to the monthly payment that is the subject of integration.

In cases that in some of the months to take into account for the determination of the base pension, the obligation to quote exist only during a part of the same, shall the integration referred to in the preceding paragraphs, for the part of the month in which there is no obligation to contribute, provided that the contribution relative to the first base does not reach the monthly amount that corresponds according to the rule of integration that is applicable in each case. In such event, integration will reach up to this last amount.»

Four. A new wording is given to the fifth transitional provision in the following terms: "fifth transitional provision. Transitional rules on regulatory base of the retirement pension.

1. the provisions of paragraph 1 of article 162 of this Act, shall apply gradually in the following way: starting from 1 January 2013, the regulating base of the retirement pension will result from dividing by 224 contribution bases during the 192 months immediately prior to the month prior to the causal event.

From 1 January 2014, the regulating base of the retirement pension will be the result of dividing by 238 contribution bases during the 204 months immediately prior to the month prior to the causal event.

From 1 January 2015, the regulating base of the retirement pension will be the result of dividing the contribution bases by 252 216 months immediately prior to the month prior to the causal event.

From January 1, 2016, the regulating base of the retirement pension will be the result of dividing by 266 contribution bases during the 228 months immediately prior to the month prior to the causal event.

From January 1, 2017, the regulating base of the retirement pension will be the result of dividing by 280 contribution bases during the 240 months immediately prior to the month prior to the causal event.

From January 1, 2018, the regulating base of the retirement pension will be the result of dividing by 294 contribution bases during the 252 months immediately prior to the month prior to the causal event.

From January 1, 2019, the regulating base of the retirement pension will be the result of dividing the contribution bases by 308 264 months immediately prior to the month prior to the causal event.

From 1 January 2020, the regulating base of the retirement pension will be the result of dividing by 322 contribution bases during the 276 months immediately prior to the month prior to the causal event.

From January 1, 2021, the regulating base of the retirement pension will be the result of dividing the contribution bases by 336 288 months immediately prior to the month prior to the causal event.

From January 1, 2022, the regulating base of the retirement pension is calculated by applying, in its entirety, the provisions of paragraph 1 of article 162.

2. from January 1, 2013, until December 31, 2016, for those who have stopped work for reasons not imputable to their free will, the causes and the events contemplated in article 208.1.1 and, from the fulfillment of the 55 years of age and at least twenty-four months, they have experienced a reduction in the contribution with respect to the accredited bases prior to the termination of the employment relationship the base pension will be the result of dividing by 280 contribution bases during the 240 months immediately prior to the month prior to the causal event, long as it is more favorable to that which would have corresponded in accordance with the preceding paragraph.

3. from 1 January 2017 until 31 December 2021, for those who have stopped work for reasons not imputable to their free will, the causes and the cases referred to in article 208.1.1. and, from the fulfillment of the 55 years of age and at least twenty-four months, have experienced a reduction of the contribution with respect to the accredited bases prior to the termination of the employment relationship, the regulating base will be established in paragraph 1 of article 162, long as it is more favorable to that which would have corresponded in accordance with paragraph 1.

4. the determination of the regulating base of the pension, in terms regulated in paragraphs 2 and 3, is applicable to workers by self-employed with respect to which one year has elapsed from the date in which the provision are sold-out for cessation of activity, regulated in law 32/2010 of 5 August which establishes a specific system of protection by cessation of activity of self-employed workers, provided that such termination occurs from the fulfillment of the 55 years of age.

5. New wording is given to article 163, in the following terms: «article 163. Amount of the pension.

1. the amount of retirement, in his contributory pension, shall be determined by applying to the base pension, calculated in accordance with the provisions of the preceding article, the following percentages: 1 for the first 15 years listed: 50 per 100.

2nd starting from sixteenth year, for each additional month contribution, ranging between 1 and 248, is added the 0.19 per 100, and which exceeded the month 248, he is added the 0.18 per 100, while the percentage applicable to the regulating base exceeds 100 per 100, except in the case referred to in the following paragraph.

2 when you access the retirement pension at an age higher than that obtained by the application in each case set out in the letter a) of paragraph 1 of article 161, provided that the minimum contribution period established in subparagraph b) of this paragraph would have met at this age, will be recognized to the person concerned an additional percentage for each full year quoted enter the date that you have reached that age and the of the causal event of the pension, the amount will be based on 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 listed, the 2.75 per 100.

-From 37 years listed, the 4 by 100.
The additional percentage obtained as set out in the previous paragraph will be added to that character general corresponds to the person concerned in accordance with paragraph 1, apply the resulting to the respective percentage base regulating for purposes of determining the amount of the pension, which may not exceed in any case to the limit laid down in article 47.

In the event that the amount of the recognised pension reaches the indicated limit without applying the percentage or applying it only partially, the person concerned shall be entitled, in addition, to receive annually a quantity whose amount shall be obtained by applying to the amount of the current limit at each time additional percentage not used to determine the amount of the pension, rounded to the nearest unit by excess. The aforementioned amount accrued for months due and shall be paid in 14 instalments, without that the sum of the amount and of the pension or pension which the person concerned had recognized on an annual basis, does not exceed the amount of the bumper most of the existing contribution base at all times, also on an annual basis.

The benefit established in this section shall not apply in the cases of partial retirement or flexible retirement referred to in the second subparagraph of paragraph 1 of article 165.

3. when determining the amount of a retirement pension had applied reduction coefficients by age at the time of the causal event, those will be applied on the amount of the pension calculated by applying the percentage which corresponds by months of contributions to the regulating base. Once applied the reduction coefficients referred, the resulting amount of the pension shall not exceed the amount resulting from reducing the ceiling of pension in a 0.25 per 100 for each quarter or fraction of quarter in advance.»

6. It incorporates a new transitional provision, the twenty first, with the following wording: «twenty first transitory provision. Application of the percentages attributed to the years quoted for the retirement pension.

The percentages referred to in number 2 of paragraph 1 of article 163 shall be replaced by the following: during the years 2013 to 2019.





For each additional month of contribution between the months 1 and 163, the 0.21 per 100 and of 83 months, the 0.19 per 100.






During the years 2020 to 2022.





For each additional month of contributions between 1 and 106 months, 0.21 per 100 and the 146 months following the 0.19 per 100.






During the year 2023 to 2026.





For each additional month of contributions between 1 and 49 months, 0.21 per 100 and the 209 months following the 0.19 per 100.






From the year 2027.





For each additional month of contributions between 1 and 248 months, 0.19 per 100 and of 16 months, the 0.18 per 100.





7. It incorporates a new additional provision, the fifty seventh, with the following wording: «fifty seventh additional provision. Accommodation of references to the minimum retirement age.

«(Las referencias a la edad mínima o a la de 65 años que se contienen en los artículos 112 bis, 161 bis 1 y 2, 166.1 y 2.f) and thirty-second additional provision shall be made to the age which, in each case, results from the application of provisions in the letter a) of paragraph 1 of article 161.»

Article 5. Early retirement.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. New wording is given to paragraph 2 of article 161 bis, in the following terms: respect of the derivative of the EESC in the work for reasons not imputable to the free will of the worker. "

(a) have met the 61 years of age, without the reduction coefficients referred to in the preceding paragraph are applicable to these effects.

(b) be registered in the employment offices as job seekers during a period of at least 6 months immediately preceding the date of the application for retirement.

(c) certify a minimum of effective contribution of 33 years, without that, for such purpose, take into account the proportionate share for extra payments. These exclusive purposes, be computed as quoted Social Security the service period of compulsory military service or social service substitute, up to the maximum of one year.

(d) that the cessation of work has occurred as a result of a situation of crisis or closure of the business which objectively impede the continuity of the employment relationship. To these effects, the causes of termination of the employment contract that may be entitled to access to this type of early retirement shall be as follows: a. the collective dismissal for economic reasons authorized by the labour authorities, in accordance with article 51 of the Statute of workers.

b. the objective dismissal for economic reasons, according to the 52.c article) of the Statute of workers.

c. the contract termination by judicial decision, in accordance with article 64 of law 22/2003, of July 9, bankruptcy.

d. the death, retirement or disability of the individual entrepreneur, without prejudice to the provisions of article 44 of the Statute of workers, or the extinction of the legal status of the Contracting Party.

e. termination of the contract of employment motivated by the existence of force majeure.

The termination of the employment relationship of the working woman as a result of being a victim of gender-based violence will give access to this form of early retirement.

(In cases of access to early retirement referred to in this paragraph), the pension will be reduced by applying, for each quarter or fraction of quarter which, at the time of the causal event, missing workers to meet the legal age of retirement that in each case resulting from the application of provisions in the letter a) of paragraph 1 of article 161 a coefficient of the 1,875 per 100 per quarter for workers with less than 38 years and 6 months quoted and the 1,625 per 100 per quarter for workers with 38 years and 6 months quoted or more.

For the purposes of determining the legal retirement age shall be considered quoted the years remaining to the person concerned from the date of the causal event until the age that corresponds.

For the computation of the contribution periods complete periods, shall be made without that match to a period of the same fraction.

((B) with respect to the advanced access to retirement by the will of the person concerned: to) have fulfilled the 63 years of age, without the reduction coefficients referred to in the preceding paragraph are applicable to these effects.

a minimum effective contribution of 33 years, without that, for this purpose, it takes into account part b) accredit proportional by extra payments. These exclusive purposes, be computed as quoted Social Security the service period of compulsory military service or social service substitute, up to the maximum of one year.

(c) once credited the General and specific requirements of this mode of retirement, the amount of the pension must be greater than the amount of the minimum pension which would correspond to the person concerned by his family situation to the fulfillment of the 65 years of age. Otherwise, you can not access to this early retirement formula.

(In cases of access to early retirement referred to in this paragraph B), the pension will be reduced by applying, for each quarter or fraction of quarter which, at the time of the causal event, missing workers to meet the legal age of retirement that in each case resulting from the application of provisions in the letter a) of paragraph 1 of article 161 the 1,625 per 100 per quarter for workers with 38 years and 6 months quoted and a coefficient of the 1,875 per 100 per quarter, for workers with less than 38 years and 6 months quoted, or more.

For the purposes of determining the legal retirement age shall be considered quoted the years remaining to the person concerned from the date of the causal event until the age that corresponds.

For the computation of the contribution periods complete periods, shall be made without that match to a period of the same fraction.»

Two. New wording is given to paragraph first the second standard, paragraph 1, of the third transitional provision, in the following terms: "2nd) who had the condition by a mutual society on January 1, 1967 may cause the right to old age pension from age 60 retirement.» In such a case, the amount of the pension will be reduced by 8 by 100 for each year or fraction of a year that, at the time of the causal event, missing worker for reaching the age of 65 years.»

Article 6. Partial retirement.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20th June: one. New wording is given to paragraph 1 and the letters e) and f) of paragraph 2, add a new letter g) in that paragraph 2 of article 166, in the following terms:
«(1. Los trabajadores que hayan cumplido la edad a que se refiere la letra a), paragraph 1, article 161 and eligible to cause right to retirement pension, provided that there is a reduction in your working day between a minimum of 25 per 100 and a maximum of 75 by 100, will have access to partial retirement without the simultaneous holding of a relief contract.» The indicated percentages shall be referred to the day of a comparable full-time worker."

«(e) that»there is a correspondence between the contribution bases of the relief worker with the retired part, so that the corresponding to the relief worker may not be less than 65 per 100 average contribution bases corresponding to the last six months of the period of regulatory base of the partial retirement pension. «» «(f) contracts for the relay to be established as a result of a partial retirement will have, at a minimum, a duration equal to the time missing the replaced worker to reach the age referred to in the letter a), paragraph 1, article 161.»

«g) without prejudice to the reduction in working hours referred to in point (c)), during the period of enjoyment of the partial retirement, company and worker will be listed by the contribution, where appropriate base, any corresponded to continue working this full-time.»

Two. Added a second paragraph to the letter d), paragraph 2, of article 166 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms: "In the case of people with disabilities or mental disorder, the required contribution period will be 25-year-old".

3. Add a new transitional provision, the twenty second, with the following wording: «twenty second transitional provision. Transitional rules on partial retirement.

1 the requirement of the age requirement referred to in paragraph 1 and the letter f) (2) of article 166 shall apply gradually, in accordance with provisions in the twenty transitional provision of this law.

2 the contribution base for the partial pension referred to in the letter g) (2) of article 166 shall apply gradually in accordance with the percentages calculated on the basis of trading full time in accordance with the following scale: to) during the year 2013, the contribution base will be equivalent to 30 per 100 of the contribution base would have corresponded to full-time.

(b) for each year after year 2014 5 per 100 will increase more until reaching 100 by 100 of the contribution base which would have corresponded him full-time.

In any case the percentage of contribution base set for each exercise in the previous scale may be less than the percentage of labor activity effectively carried out.»

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

Introduces a new additional provision, the fifty eighth, in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording: «fifty additional provision eight. " Extension of coverage for work accidents and occupational diseases.

With effect from 1 January 2013, the protection against the contingencies of accidents at work and occupational diseases will be part of the mandatory protective action of all systems that integrate the system of Social Security with regard to the workers that high cause in any of the indicated date.

This mandatory protection against the contingencies of accidents at work and occupational diseases can develop in regime of collaboration with Social Security, under the terms established by law, in the case of members of cooperatives within the special regime of workers by self-employed, whenever these cooperatives have an intercooperativo system of social benefits complementary to the public system, to cover these contingencies and that the intercooperativo system has, prior to the 1.1.2013, with the permission of the Social Security to collaborate in the management of the economic benefit for temporary disability.

Article 8. Factor of sustainability of the Social security system.

A new additional provision, the fifty ninth, enters the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: «fifty ninth additional provision. Factor of sustainability of the Social security system.

In order to maintain proportionality between the contributions to the system and the expected performance of the same and ensuring their sustainability, from 2027 fundamental parameters of the system will be reviewed by the differences between the evolution of life expectancy of the population age 67 in the year in which it takes place the revision and the life expectancy at age 67 in 2027. «Such reviews shall be carried out every 5 years, using for this purpose the forecasts made by competent official bodies.»

Article 9. Benefits for care of children.

The following changes are introduced in the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June: one. Introduces a new additional provision, the 60th with the following wording: «sixty additional provision. Benefits to care for children or minors.

1. without prejudice to the forty fourth additional provision, any Social security scheme and all effects except for the completion of the minimum period of contributions required, be computed as a quoted period that interruption of the quote, derived from the extinction of the employment relationship or the completion of the payment of unemployment benefits produced between the nine months prior to the birth , or the three months prior to the adoption or permanent fostering and the completion of the sixth year after this situation. The duration of this computation as a quoted period will be 112 days for each child or minor adopted or embraced. This period and will increase annually, from the year 2013 to 2018, reaching maximum of 270 days per child in 2019, unless in any case it may be superior to the actual interruption of the quote. This single benefit is recognised one of the parents. If a dispute arises among them will be awarded the right to mother.

Without prejudice to the provisions of the preceding paragraph, for the exclusive purpose of determining the age of access provided for in retirement to) of paragraph 1 of article 161, and from the entry into force of this law, the duration of the computation as a quoted period will be a maximum of 270 days quoted for each child or minor adopted or embraced.

2 depending on affordability of the Social security system, provisions may be adopted so that the computation, such as effective contribution, of the period of care per child or minor, the terms contained in the first paragraph of the previous section, is anticipated before 2018, in the cases of large families.

3. in any case, the application of the benefits established in this provision may not give rise to the period of child care or less, considered as a quoted period, exceed five years per beneficiary. This limitation shall apply, in the same way, when the mentioned benefits are with those referred to in article 180.1 from this law.»

Two. New wording is given to paragraph 1 of article 180 of the General Social Security Act, in the following terms: "1. the three-year period of leave of absence that workers, in accordance with article 46.3 of the law of the Statute of workers, benefit because of caring for each child or foster child, in the event of permanent or pre-adoptive foster» «, although these are provisional, shall be regarded as contribution period effective for the purposes of the corresponding Social Security benefits for retirement, permanent disability, death and survival, maternity and paternity.»

First additional provision. Orphan's pension.

One. New wording is given to paragraphs 1 and 2 of article 175 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms: "1. will have right to the orphan's pension, in regime of equality, every one of the children of the deceased, any that is the nature of their filiation» provided that, upon the death of the deceased, they are under twenty-one years of age or are unable to work and that the deceased he were high or equivalent situation at the high. Shall apply, also to the orphan's pensions as provided in the second paragraph of article 174 of this Act No.1.

2. in cases in which the son of the deceased do not perform a lucrative job for employed or self-employed person, or when performing it, the income is lower on an annual basis, to the current amount for the national minimum wage, also on an annual basis, may always be recipient of the orphan's pension, which on the date of death of the deceased that were less than 25 years.
If the orphan is studying and met 25 years during the course of the school year, the perception of the orphan's pension will remain until the first day of the month immediately following the start of the next academic year.»

Two. The wording of the sixth transitional provision amending bis of the General of the Social Security Act, in the following terms: "sixth transitional provision bis.» Gradual application of the orphan's pensions for age limit, in cases of simple orphan where the orphan work.

In the cases provided for in paragraph 2 of article 175 of this law, when one of the parents, the determinant of the status of beneficiary of the orphan's pension age limit, to survive it shall apply as from 1 January 2014.

Until that date, the stated limit will be as follows: to) during the year 2012, twenty-three years.

(b) during the year 2013, twenty-four-year-old."

Second additional provision. Modification in terms of special agreements.

1 starting from the publication of this law, the Ministry of labour and immigration will determine the modalities of special agreements in which subscription of the same must be conducted necessarily before during a certain period from the date that is has caused low-regime corresponding or extinguished the right to benefits by unemployment.

2. also be to regulate a new modality of special agreement to be signed by the Spaniards who, without having been previously affiliated to the Social security system, participate in abroad, paid form, in training programmes or research without being bound by an employment relationship, in the terms and conditions according to the rules determined by the Ministry of labour and immigration.

3. in addition, in within six months from the enactment of this law, the Government will regulate a new modality of special agreement which people can subscribe with disabilities with special difficulties in labour insertion for the coverage of benefits for retirement and death and survival.

Third additional provision. Social security of persons participating in training programmes.

1 the Government, within the period of three months from the publication of this law and on the basis of the provisions contained in article 97.2. m) of the General Social Security Act and under the terms and conditions to be determined by regulation, will establish the mechanisms for the inclusion of participants in training programs funded by agencies or entities public or private which, linked to university studies or professional training, they involve economic consideration for those affected, provided that, by reason of such programmes, and in accordance with the provisions in force, should come not forced to be on the respective scheme of the Social Security.

2. persons who, on the date of entry into force of the statute referred to in the preceding paragraph had found in the situation indicated therein, can sign a special agreement, for only once, at the time, terms and conditions to determine the Ministry of labour and immigration, enabling them the computation of contributions for periods of training performed before the designated date , up to a maximum of two years.

Fourth additional provision. Elaboration by the Government of a study in relation to the recommendation of the Toledo Pact 5th.

Within a year, the Government will proceed to submit to the non-permanent Committee on monitoring and evaluation of the agreements in the Pact of Toledo a study, with the corresponding economic assessment, in relation to the content referred to in the fifth recommendation of the Pact of Toledo.

Fifth additional provision. Elaboration by the Government of a study and proposals for action in relation to the recommendation of the Toledo Pact 17th.

Instructs the Government within a year that present in the Commission not permanent monitoring and evaluation of the agreements in the Pact of Toledo a study on measures to be taken to promote mechanisms that incorporate periods of care and child care, of persons with disabilities or persons in situations of dependency , as elements to be considered in the careers of women quote. This study will assess economic measures proposed, and also the current regulation in the Social security system, especially in article 180 of the General Social Security Act, and article 9 of this law.

Sixth additional provision. Special agreement to subscribe to in regulation of employment records.

One. A new wording is given to paragraphs 1 and 2 of the first thirty additional provision of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms: "1. the special agreement referred to in article 51.15 of the text revised for the law of the Statute of workers» (, contributions will cover the period between the date the cessation in the work or, in your case, occurs at end to the obligation to contribute to extinction of the provision contributory unemployment, and the date that the worker meets the age referred to in the letter to) of paragraph 1 of article 161 in the terms set out in the following paragraphs.

2. for this purpose, contributions by the referred period shall be determined by applying to the average of the bases of the worker's contribution, in the last 6 months of occupation listed, the contribution rate laid down in the rules governing the special agreement. The resulting amount will be deducted the quote, in charge of the public service of employment, for the period that the worker may have right to the perception of unemployment compensation, where appropriate quote for the contingency of retirement, calculating it according to the base and rate applicable on the date of signing of the special agreement.

Contributions corresponding to the Convention shall be borne by the employer until the date when the worker reaches the age of 63, except in the case of records of employment regulation for economic reasons, in that such obligation will extend to compliance by the worker, the 61-year.

These contributions will be credited to the General Treasury of the Social Security, well only once, in the month following the notification by the cited common service of the amount to enter, well in a fractionated way guaranteeing the remaining amount through solidarity guarantee or by replacement of the entrepreneur in the fulfillment of the obligation by an insurance company or financial institution , prior consent of the General Treasury of the Social Security, in the terms established by the Ministry of labour and immigration.

A_partir_de compliance with worker age 63 or, in your case, 61 years, contributions to the Special Convention will be compulsory and at your sole expense, and must be paid, under the terms provided in the regulatory legislation of the special agreement, to the fulfillment of the age referred to in the letter a) of paragraph 1 of article 161 or up to the date on which «, if necessary, access the pension for early retirement, without prejudice to the provisions of paragraph 4.»

Two. Amending article 23 of the Royal Legislative Decree 5/2000 of 4 August, revised text of the law of infringements and sanctions in the Social order, introducing a new type in paragraph 1, with the letter i), with the following wording: «i) breaching the obligation to sign the special agreement in the cases set out in article 51.15 of the Statute of workers for cases of records of employment of enterprises not falling regulation in» bankruptcy proceedings.»

Seventh additional provision. State Agency of the Social Security Administration.

1. is authorized to the Government for the creation of the State Agency of the administration of the Security Social, with the nature of State Agency for the improvement of the public services provided for in the law 28/2006, of July 18, whose object is to carry out, in the name and on behalf of the State, management and other acts of effective implementation of the system of Social Security as well as other functions assigned to him.

2 the following management institutions and common services of the Social Security, as well as its staff and functions will be integrated into the State Agency for the administration of Social Security:-the Institute National Social Security.

-The Social Marine Institute, in those areas that correspond to Social security features inherent to the management regime special the Security Social of the workers of sea.

-The General Treasury of the Social Security.

-The management of Informatics of the Social Security.

-The legal service of the administration of the Security Social.
3 such integration will be the assumption by the State Agency for the administration of the Security Social functions necessary for the Social security system applies, to the extent and under the conditions laid down in the General Social Security Act, its rules of application development and other supplementary provisions, all persons included in your field of application through the procedures of framing system, inclusion or exclusion in their regimes, quote, liquidation of Executive, both material and formal, of such resources of public law, and perception of the private law, management of the benefits of the system, and their resources, voluntary fund-raising to pay them, their legal and economic management as well as other acts of management of the financial resources financial and administration of the system.

4. the performance of the State Agency for the administration of Social Security shall not extend to benefits and allowances by unemployment or social system of Social security services.

Similarly, the performance of the State Agency for the administration of Social Security shall not extend to the health care of Social Security, except in areas where the General Social Security Act, its rules of application development and other complementary provisions provide for the action, with respect to this provision, of the organisms that are integrated into one.

5. the participation in the control and monitoring of the management carried out by the State Agency for the administration of Social Security will be held by the General Council, the Executive Committee of the General Council and the provincial commissions.

6. the establishment and coming into operation of the State Agency for the administration of Social Security will occur with the approval of its Statute by Royal Decree agreed in Council of Ministers and adopted a joint proposal from the Ministry of Territorial policy and public administration, economy and finance and of labour and immigration, prior negotiation with the most representative trade unions and business organizations.

This statute will include disciplines contained in the legislation of application in the field of Social Security.

7. without prejudice to the provisions of law 28/2006, of July 18, the State Agency for the administration of Social Security shall be subject to the same regime of management and management accounting and internal control that laid down by the Law 47/2003, of 26 November, General budget, to the managing entities and common services of the Social Security corresponding the exercise of these functions to the General intervention of the administration of the State through the General intervention of the Social Security.

8. the provisions of this arrangement shall not apply with respect to the special arrangements for Social security of civil servants of the State, armed forces and officials at the service of the administration of Justice, which will be managed by the organs and entities in accordance with the specific rules governing them, except for those matters that otherwise expressly.

9. the provisions of this additional provision, is understood without prejudice to the powers corresponding to the autonomous communities in matters of Social Security, in accordance with their respective statutes of autonomy.

The eighth additional provision. Evaluation of the calculation of the Pensions Act.

The Government will evaluate effects and the impact on the variables to determine the calculation of pensions taking the provisions of articles 3 and 4.Tres the same, referred both to the formula of the integration of lagoons within the period of one year. Depending on the results of this assessment will carry out adaptations, modifications and changes that are precise to correct the distortions that such an assessment has shown, and allowing the incorporation of contributions prior to the period of computation as an element of integration of lagoons.

Ninth additional provision. Adequacy of the special autonomous regime.

In order to make converge the intensity of the protective action of the workers on their own with the workers employed, the average contribution of the special scheme for self-employed workers bases experience growth at least similar to the stockings of the General Scheme.

In any case, the annual rise shall not exceed the growth of the means of the General system by more than one percentage point. Rises each year, as well as any other substantial modification of the system, will be discussed with previous character within the framework of the social dialogue with the most representative trade unions and business organizations, as well as the most representative professional organizations of self-employed workers, and shall be consulted to the State Council of the autonomous work as set forth in article 22 of law 20/2007 , and the years in which economic crises have effects as loss of income or employment in this group will not be applicable.

It will take into account the possibility, provided for in the articles 25.3 and 27.2c of the Statute of the autonomous work, establish exemptions, reductions or bonuses in the Social security contributions for certain groups of self-employed workers which, by their nature, have special difficulties to increase their economic capacity and generation of incomes, or for those professional sectors that temporarily may suffer major cuts in their usual income.

Tenth additional provision. Maximum contribution bases.

In accordance with the recommendations of the Toledo Pact, where the economic and employment situation permits it, the Ministry of labour and immigration and the social partners will examine the relationship between the maximum contribution bases and average wages, as well as between these bases and the maximum retirement pension amount, in order to maintain the taxable nature of the system.

Eleventh additional provision. Supplementary financing alternatives.

The ministries of labour and immigration and of economy and finance and the economic and social agents will examine, in the framework of the recommendations of the Toledo Pact, the convenience of establishing possible scenarios for financing of our Social security system in the medium and long term.

Twelfth additional provision. Separation of sources of funding.

The Government will seek formulas that make compatible the objectives of consolidation and budgetary stability with the full funding of non-contributory and universal benefits in charge of budgets of the public administrations, with particular interest in the fulfilment of the commitments of funding through tax allowances to minimum pension.

Thirteenth additional provision. Pensions of individual economic units.

It empowers the Government to strengthen, from the non-contributory aspect, the pensions of the elderly living in one-person economic units, without making distinctions on the basis of the protected contingency.

Fourteenth additional provision. Mutual of accidents at work and occupational diseases.

The Government, with the participation of the social partners, will address within the period of 1 year, a reform of the regulatory framework for application to the mutual of accidents of work and professional illnesses of the Social Security, in accordance with the following criteria and purposes: to) ensure its role as partners in the management of Social Security, mainly regarding the protection of the rights of workers in the field of the contingencies of occupational accidents and diseases, and in the management of the economic benefit for temporary disability for common contingencies or for the cessation of activity of self-employed workers.

(b) ensure the private nature of the mutual, as associations of employers covered by the Constitution, protecting the freedom of the entrepreneur, with the participation of employees, in the choice of the respective mutual and respecting their autonomy management and Government, all without prejudice to the control and guidance to be developed by the Administration, according to their status as collaborating institutions with Social Security.

(c) articulate its economic regime promoting the balance between revenue and benefit cost, ensuring its efficient and transparent management, as well as its contribution to the strength and improvement of the Social security system.

(d) establish that the governing bodies of the mutual shall consist companies with largest number of shared, others appointed equally by business organizations and a representation of the most representative trade union organizations workers.

(e) promote, given its status as collaborating institutions with Social Security, because development of the participation of the Trade Union and employers organizations most representative of the professional associations most representative of self-employed workers, the most representative trade unions and the autonomous communities, in their supervision and control organs."

Fifteenth additional provision. Contribution to the Social security of self-employed workers dedicated to the hawkers or home.
With respect to workers on their own dedicated vending or domicile, will establish a minimum contribution base the workers of special regime for self-employed below specified annually in General for that scheme, at the terms and conditions determined by the law of the State budget for each fiscal year.

Sixteenth additional provision. Records of employment regulation affecting workers over the age of 50 years in companies with profits.

1 companies that can carry out collective dismissals in accordance with article 51 of the Statute of workers, and involving 50 or more workers years old, must be a financial contribution to the Treasury, on terms to be determined by regulation, provided that such collective dismissals in the following circumstances: to) that are carried out by companies of more than 500 workers or companies that are part of groups of companies that use that number of workers.

(b) that affect, at least 100 workers in a reference period of three years, regardless of the number of workers of 50 or more years of age affected.

(c) that, even concurring causes economic, technical, organizational or production justifying it and the reasonableness of the extinctive decision, companies or group of companies of which it forms part had benefits in the two financial periods prior to the approval of the record of employment regulation. To these effects, it is considered that a company has had benefits when the results for the year, as defined in the Royal Decree 1514 / 2007 of 16 November, which approves the General Accounting Plan, is positive.

(d) that workers in 50 or more years of age affected not have been subject to relocation in the same company, or another company of the group he is a part, or in any other company, in the six months following the date on which the termination of their contracts of employment is produced.

2. for the calculation of the financial contribution referred to in the preceding paragraph, shall take into consideration the amount of benefits and subsidies by unemployment of workers in 50 or more years of age affected by the record of employment regulation, including Social security contributions made by the public State employment service.

The amount of the contribution shall be determined according to a scale based on the number of employees of the company, the number of workers of 50 or more years of age affected by collective dismissal and profits of the company, on terms to be determined by regulation.

Also, procedure, form and the time that the contribution should be effective shall be determined by regulation.

3. the contributions referred to in this provision may, where appropriate, be total or partially to generate credits for the financing of policies active employment of more older workers, on terms to be determined by regulation.

4. as provided for in this provision shall apply to the records of employment regulation initiated from April 27, 2011.

Seventeenth additional provision. Provision of domestic services through companies.

Housework provided by employees not hired directly by the holders of the family home but at the service of companies, whether they are legal persons, of a civil or commercial nature, determined the registration of such workers in the General regime of the Social Security on behalf of those undertakings.

Eighteenth additional provision. Anticipation of the retirement of workers with disabilities to a degree equal to or greater than 45 percent.

Amending article 3 of the Royal Decree of 1851 / 2009 of 4 December, which develops article 161 bis of the General of the Social Security Act, which happens to have the following wording: «article 3. Minimum age for retirement.

The minimum retirement age of those affected, to a degree equal to or superior to 45 percent, because of a disability than those listed in article 2 shall, exceptionally, the fifty-six years.'

Nineteenth additional provision. Study on the development of the complementary social security.

Within the period of six months, the Government will send to the Congress, a report on the degree of development of the complementary social security and on the measures that could be taken to promote its development in Spain.

Twenty additional provision. Study on the social security contributions of the self-employed.

The Government, within the period of one year, shall forward to the Commission's work of the Congress of Deputies a study on the current social security contributions of self-employed workers in relation to income from the system by them, in relation to the development of recommendation number 4 of the Toledo Pact.

First twenty additional provision. Study for the delimitation of the threshold of poverty and comprehensive reordering of non-contributory benefits.

Within six months, the Government will carry out relevant studies that allow defining poverty thresholds, pursuant to the criteria set by the European Union, in order to re-orient public policies aimed at its eradication.

Also within the period of one year, the Government will approve a bill of comprehensive reorganization of non-contributory benefits of Social Security, with the objective of improving its coverage, establish more clearly the scope of its services and introduce new areas of protection in order to fill gaps in coverage that are detected in the system.

Twenty second additional provision. Budgetary information on Social Security.

The Government will carry out the actions necessary to improve the budgetary treatment of Social security resources favoring its parliamentary control. In particular, from the State budget by 2013 will include a subsection to the current section 60 (Social Security) for separate pensions and economic benefits of the Social security system of health and social benefits, as well as to give a differentiated the Social Security Reserve Fund budgetary treatment.

Twenty third additional provision. Update of the reduction coefficients of the retirement age.

The Government shall adopt, within the period of one year, necessary standards on the general procedure for approval of reduction coefficients of retirement age in the different sectors and areas of work, adapting if the current percentages of contributions. To this end, necessary studies on accident will be carried out in the sector, demanding, that is will also have to these effects the shift, night work and submission to rates of production, the danger and toxicity of conditions of work, their impact on processes of incapacity for work which generates in workers and the physical requirements for the development of the activity.

Twenty fourth additional provision. Actuarial studies in the reduction coefficients of the pension on early retirement and expanders for delay in retirement age.

The Government will carry out an actuarial study, in within a year, related to the reduction coefficients of the pension provided for in paragraph 2 of article 161 bis of the General Social Security Act, as well as amplifiers pension coefficients used in article 163, the object of evaluating his adaptation to the principles of proportionality and contributividad to the system, used in early retirement.

In this study, is will specifically address the situation of workers who had mutual status on January 1, 1967 and had retired early through collective agreements of any scope, collective agreements or individual contracts for retirement of companies, prior to the entry into force of this law.

Twenty fifth additional provision. Drafting of a new revised text of the Act General of the Security Social.

It empowers the Government so that, within a period of two years, prepare a new consolidated text which integrates, properly regulated, clarified and harmonized, legal texts in force in matters of social security.

Twenty sixth additional provision. Obligations of the administration of Social Security and right to information.

One. Gives new wording to paragraph 2 of article 14 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, which is worded in the following terms: «2. employers and workers shall have the right to be informed by the corresponding bodies of the Social Security Administration about the data to them concerning that work in them.» Equal right shall apply to persons who prove a personal and direct interest in accordance with the provisions of the present law.

For this purpose, the Social Security Administration will inform each worker about their future right to ordinary retirement envisaged in article 161.1 of the present law, starting from the age and the periodicity and content to be determined by regulation.

However, this communication on the rights to regular retirement is relinquished to each worker, will be sent to effects merely informational, unless it originates rights or expectations of rights in favour of the worker or of third parties.
This obligation also corresponds to character complementary or alternative instruments covering commitments retirement such as provident mutual, mutual alternatives, plans of corporate welfare, forecast insured, plans plans and pension funds and individual and collective insurance of implementation of commitments by pension companies. The information shall be provided on the same basis and in terms homogeneous and comparable with the one supplied by the Social Security."

Two. Adding a new paragraph to paragraph 2 of article 104 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: «in proof of payment of such remuneration, the employer shall inform workers of the total amount of the contributions to Social Security indicating «, in accordance with paragraph 2 of article 103, part of the contribution corresponding to the contribution of the entrepreneur and the part corresponding to the worker, in the terms to be determined by law.»

Twenty seventh additional provision. Advances of the cessation of activity of self-employed workers.

The Government, based on the results in the first year of cessation of activity established by law 32/2010, of 5 August, made relevant studies about the possibility of prosecuting those in the legal situation of cessation of activity can access retirement anticipated at the age of 61.

Additional provision twenty eighth. Computing, for the purposes of Social Security, the period of compulsory military service or social service alternative.

The Government will present a draft law establishing a system of compensation to Social security so that this can recognize, for those interested, a period of assimilation of the time of military service compulsory or social service alternative that compensates for the interruption of careers in price caused by such circumstances within the period of one year, consistent with increases that occur in this law, in the field of the contributividad, and the sustainability of the system.

Twenty ninth additional provision. Listing of part-time and fixed intermittent workers.

Government shall submit, within the period of one year and prior discussion with the social partners within the framework of social dialogue, a bill that improves the consideration of contribution periods of part-time workers and in discontinuous fixed contracts.

In the aforementioned bill will be included, among others, the following reforms: to) measures that modify the labour regulation of the contract of part-time work, in terms which promote the necessary balance between the needs of flexibility and adaptability, required by the companies, and the demands of stability and job security, demanded by the workers.

(b) review of incentives to companies for the use of the indefinite hiring through this modality of agreements.

(c) improvement of the social protection of part-time work, in particular by the increase in the multiplier coefficient currently set to cause right to retirement and permanent disability pensions.

Thirty additional provision. In favour of pensioners 65 or more survivor's pension who do not receive other public pension.

1 the Government will adopt appropriate regulatory measures so that the amount of the widow's pension is equal to the result of applying, on the respective regulatory basis, 60 percent, when the beneficiary person are the following requirements: to) have an age equal to or greater than 65 years.

(b) do not qualify for other public pension.

(c) do not raise revenue by carrying out work or own-account self-employed.

(d) to yield or revenue collected, different of listed above them, do not exceed, on an annual basis, the income limit which is established in each moment to benefit from the minimum widow's pension.

2. the application of the percentage referred to in paragraph 1 be held in progressive and consistent manner within a period of eight years, from January 1, 2012.

3. purposes for personal income tax statements, to present from the year 2013, will be regulated in law 35/2006 of 28 November, the tax on the income of physical persons and partial modification of laws of tax on income of non-residents and heritage societies, a corrective mechanism of escalation in the case of pensions for widows that accumulate exclusively with income from work or other pensions, by reference to the amount of the minimum pension for widowhood. To do so, persons who combine these revenues shall be exempt from the obligation to declare if they do not exceed the legal limit, and in the event that there is an obligation to declare, applies to persons who receive income from work and pensions for widow's separation of the taxation on the income scale by both sources.

First thirty additional provision. Complementarity of the retirement pension income.

Joins a paragraph 4 in article 165 of the General of the Social Security Act, with the following content: «4. the perceive of the retirement pension will be compatible with work self-employed whose annual income does not exceed the national minimum wage, calculated on an annual basis.» Who made these economic activities are not obliged to quote by the Social Security benefits.

Activities specified in the preceding paragraph, why not quote, not generated new rights to Social Security benefits."

Thirty second additional provision. Compensation for the suspension of the revaluation of pensions.

The Government, within the period of one year, shall submit a report on the maintenance of the purchasing power of pensioners in the past five years. Taking into account the same and, in accordance with the economic possibilities of the system, the Government will articulate necessary measures to carry out the recovery of the lost purchasing power.

Thirty third additional provision. Additional contributions of self-employed workers.

As of January 1, 2012, and indefinitely, the special scheme for self-employed persons or self-employed workers can choose, regardless of their age, a contribution base that can reach up to 220 percent of the minimum contribution base each year is established for this special scheme.

Thirty fourth additional provision. Partial early for self-employed retirement system.

The Government will present, where within a year, a study on a specific system of partial retirement at age 62, in favour of self-employed who cease business or transferred it to another person you must be.

Thirty fifth additional provision. Priests and religious secularized.

The Government amended the Royal Decree 1335 / 2005 of 11 November, in order to have the pensioners which are processed to the dispositions in the Royal Decree 487/1998, of 27 March, entitled to receive, at least, the amount equivalent to 99 per 100 of the minimum amount set for the kind of pension in question valid at any time, in accordance with the relevant General State budget Act.

Thirty sixth additional provision. Clauses of the collective agreements relating to compliance with the ordinary age of retirement.

Amending the additional provision ten of the text revised for the law of the Statute of workers, approved by Royal Legislative Decree 1/1995 of 24 March, which is worded in the following way: «in collective agreements may be established clauses enabling the extinction of the contract of employment by the fulfilment by the worker of the age of the ordinary retirement set the regulations for Social Security (, provided that the following requirements are met: to) this measure should be linked to objectives consistent with employment policy expressed in the collective agreement, such as the improvement of stability in employment, the transformation of temporary into permanent contracts, sustaining employment, the hiring of new workers or any others aimed at promoting the quality of employment.

(b) the worker affected by the extinction of the contract of employment must have covered the minimum contribution period that allows you to apply a percentage of 80 percent to the regulatory basis for the calculation of the amount of the pension, and meet the other requirements demanded by the Social security legislation for entitlement to retirement pension in their contributory.

«It empowers the Government to delay, for reasons of economic policy, the entry into force of the amendment provided for in the additional provision.»

Thirty seventh additional provision. Compatibility between work and retirement pension.

The Government will present a draft law governing the compatibility between pension and labour guaranteeing the generational and prolongation of working life, as well as treatment in conditions of equality of the different activities. While there is this regulation, will remain the criteria had been applied prior to the entry into force of the order TIN/1362/May 23, 2011.
Thirty additional provision eight. Heritage of Social Security.

The Government, within the period of six months, shall adopt appropriate regulatory measures to cancel, within a period of 10 years, in the assets of the Social security balance sheet loans granted by the State to compensate for the inadequacies of financing of the INSALUD produced in the successive laws of General State budget prior to the separation of funding sources. As a result of this separation, the Social Security Administration will deliver on these loans to the General Administration of the State exclusively its buildings and equipment pertaining to the purposes of health care and social services, with the exception of those who currently use for the management of their own competences in terms of attention to coverage of accidents of work and occupational diseases by the mutual of accidents of work and occupational diseases , and health care to seafarers and fishermen by the Instituto Social de la Marina, to the culmination of the process of separation of sources of funding for economic purposes can be made without inconvenience to the proper management of the public accounts and allow asset management more suitable for current holders of the competition management, through the immediate transfer of these properties to them.

Thirty ninth additional provision. Integration of the regime special of the Security Social of the employees of home in the General regime of the Social Security.

1. with effect from 1 January 2012, the special regime of the Social employees ' safety of household will be integrated in the General regime of the Social Security, through the establishment of a special scheme for workers in the terms and to the extent indicated in this provision and other peculiarities to be determined by regulation.

2 the contribution to Social Security in the special scheme for household employees shall be carried out in accordance with the following conditions: to) calculation of contribution bases.

1st in the year 2012, the contribution for common contingencies professional bases shall be determined according to the following scale, on the basis of remuneration received by the employees of home: section 1 contribution Base monthly salary up to 74,83 €per month.





90,20 €/ month.






2nd €74,84 / month up to 122,93 €per month.





98,89 €/ month.






3rd from €122,94 / month up to 171,02 €per month.





146,98 €/ month.






4th from €171,03 / month up to 219,11 €per month.





195,07 €/ month.






5 from €219,12 / month up to 267,20 €per month.





243,16 €/ month.






6 from €267,21 / month up to 315,30€ per month.





291,26 €/ month.






7th from €315,31 / month up to 363,40 €per month.





339,36 €/ month.






8 from €363,41 / month up to 411,50 €per month.





387,46 €/ month.






9th from €411,51 / month up to 459,60 €per month.





435,56 €/ month.






10th from €459,61 / month up to 597,70 €per month.





483,66 €/ month.






11. º from €507,71 / month up to 555,80 €per month.





531,76 €/ month.






12th from €555,81 / month up to 603,90 €per month.





579,86€ / month.






13.º from €603,91 / month up to € 652,00 per month.





627,96 €/ month.






14.º from €652,01 / month up to 700,10 €per month.





676,06 €/ month.






15.º from 700,11 €per month.





748.20 €/ month.





The contribution of the previous scale bases will be increased in proportion to the increase that can be established for the minimum base of the General regime on the law of the State budget in 2012.

2nd in the year 2013, will establish a new section 16th on the scale for compensation exceeding the minimum base of the General regime in this exercise, in which the contribution base will be the corresponding to the tranche 15.º increased by 5 per cent.

3rd from the year 2013 to 2018, contribution bases will be upgraded in identical proportion to the increase that experience the minimum base of contributions under the General Scheme in each of those years, with the exception of the corresponding to the 16th stage, which will increase by 5 per cent yearly.

A 4th from the year 2019, the contribution for common contingencies professional bases shall be determined in accordance with article 109 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20 June, while the price may be less than the minimum basis established legally.

(b) contribution rates applicable.

(1 for the contribution for common contingencies, on the basis of contributions that corresponds as indicated in paragraph to) apply the following types of contributions: in the year 2012, the contribution rate will be 22 per cent, 18.30 percent held by the employer and 3.70 percent held by the employee.

From the year 2013 to 2018, the contribution rate will increase annually by 0.90 percent, fixing their amount and distribution between employer and employee in the respective General State budget Act.

From the year 2019, the contribution rate and their distribution between employer and employee will be that established in General, in the respective law of the State budget, for the General regime of the Social Security.

(2nd for the quote for occupational contingencies, on the basis of contributions that corresponds as indicated in paragraph to) the contribution rate planned in premium rate approved for the additional fourth provision of the law 42/2006, of 28 December, of the State budget for the year 2007, being the share resulting in exclusive employer charge will be applied.

(c) the bonus shares of Social security by the hiring of caregivers in families, in the terms and to the extent established by law, will be applicable with respect to the special system for employees of home of the regime General Security Social.

3 the workers included in the special scheme for household employees are entitled to Social Security benefits in the terms and conditions set forth in the General regime of the Social Security, with the following peculiarities: to) from the year 2012 to 2018, for the purposes of the calculation referred to in the second rule to) (1) of the seventh additional provision of the revised text of the Act General of the Security Social applicable to this special system for household employees, hours actually worked in the same shall be determined on the basis of the contribution bases referred to in numbers 1, 2 and 3 of paragraph 2.a) of this provision, divided by the amount set for the minimum base hourly General by the law on the State budget for each of these exercises.

(b) with effect from January 1, 2012, the temporary incapacity, in the case of common illness or non-work accident allowance, shall be paid from the ninth day of the decline in work, being in charge of the employer payment provision the worker since the days fourth to the eighth of the aforementioned low, both inclusive.

(c) the payment of disability allowance temporary caused by workers included in this special scheme will be done by the institution with the corresponding management, not proceeding the Executive payment thereof.

(d) from the year 2012 until 2018, for the calculation of the base pension of disability pensions permanent derived from common contingencies and retirement caused by employees of home with respect to the periods quoted in this special scheme only be taken into account periods actually quoted, not resulting from application as provided for in the articles 140.4 and 162.1.2 of the revised text of the Act General of the Security Social.

(e) with regard to professional contingencies of the special system for household employees, will not apply the regime of responsibility in order to benefits regulated in article 126 of the revised text of the Act General of the safety Social, pursuant to paragraph 3 of the fifty third additional provision of this same Act.

(f) the protective action of the special system for household employees shall not include the corresponding unemployment. That means without prejudice to initiatives that they may be established on this issue within the framework of the renewal of the employment relationship of the special nature of the service of the family home.
4. inside of the period of six calendar months, counted from the first of January 2012, employers and employed persons from the regime special of the Security Social of employees of home that have been included within the General scheme of the Social Security, in accordance with the provisions of paragraph 1 of this provision, shall be notified to the General Treasury of the Social Security the fulfilment of the conditions required for inclusion in the special system of employees of home for this last regime.

From the first day of the month following that in which to communicate compliance with such conditions, shall full apply the rules governing the special system. Until then, shall continue to apply the legal regime corresponding to the special scheme for household employees.

After the deadline designated without that it has communicated the fulfilment of the conditions required for inclusion in the special scheme for household employees, home workers who provide their services on a partial or intermittent basis to one or more employers are excluded from this special system, with the consequent decline in the General Scheme, with effect from July 1, 2012. With respect to household employees who provide their services in exclusive and permanent way for a single employer, its contribution to the special system will be carried out, from July 1, 2012, according to the established base in the upper section of the scale referred to in numbers 1, 2 and 3 of paragraph 2.a) this additional provision.

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

Forty additional provision. The revised text of the Act General of the Security Social Adaptation to the integration of the regime special of the Security Social of the employees of home in the General regime of the Social Security.

With effect from 1 January 2012, the following provisions of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, are amended as follows: one. Paragraph 2 of article 10 shall be drafted in the following way: by self-employed workers «(2. Se considerarán regímenes especiales los que encuadren a los grupos siguientes: a).»

(b) workers of the sea.

(c) public, civilian and military officials.

(d) students.

(e) other groups determined by the Ministry of labour and immigration, consider establishing necessary for them to a special regime, in accordance with the provisions of paragraph 1 of this article.»

Two. Paragraph 1 of article 26 shall be drafted in the following way: «1. the enforcement of the obligation to quote subjects must be its liquidation and payment subject to formalities or by electronic, informatic and telematic means according to the rules established, and must make transmission of the respective settlements or the presentation of the contribution within the regulatory limits documents even when not to enter the corresponding fees» , or the contribution of the worker entered exclusively. This presentation or transmission or its lack will produce the effects specified in this law and its application and development rules.

It will not be enforceable, however, the presentation of contribution documents in regulation period with regard to the quotas of the workers of special regime for self-employed, of fixed quotas of the special arrangements for the workers of the sea, of the fees of the school insurance and from the contributions of the special system of self-employed employed Agrarians of the regime General during the situation of inactivity as well as of any other flat fee which could be established, provided that the subjects bound to these quotas relate have been discharged within the statutorily prescribed period. In such cases, shall apply as provided in this Act for the cases that there is such an obligation, the contribution documents have had presented in regulatory period.»

3. (2) of the seventh additional provision will be drafted in the following way: «2. the rules laid down in the preceding paragraph shall apply to workers with part-time contract, part-time relief contract and contract of intermittent work, in accordance with the provisions of articles 12 and 15.8 of the law of the Statute of workers» Consolidated text approved by Royal Decree legislative 1/1995 of 24 March, which are included in the scope of application of the General regime and the special regime for the mining of coal, and which, being self-employed, are included in the special regime of the workers of the sea.

"Such rules shall also apply to the part-time or fixed intermittent workers included in the special scheme for household employees, established in the General regime of the Social Security."

Four. (4) of the additional provision octave will be drafted in the following way: «4. as provided for in articles 134, 135, 135, 135 ter, 135 quater and 166 shall apply, where appropriate, workers employed in special regimes. " Provisions of the articles 112 bis and 162.6 will also be applicable to the employees of the special schemes. Also provisions of articles 134, 135, 135 bis, 135 ter, 135 quater and 166 will be applicable to self-employed workers included in the special regimes of sea workers and own-account workers or self-employed, in the terms and conditions established by law.»

5. (3 (a) of the eleventh additional provision bis shall be drafted in the following way: «3. with respect to the self-employed persons included in the various special regimes, will be indispensable requirement for the recognition and payment of the benefit which those interested are current in the payment of contributions to Social Security. "

First forty additional provision. -Stays, practices, collaboration or specialization.

1. subsidies aimed at graduates scholars with the aim of subsidizing training stays, practices, collaboration or specialization involving the performance of tasks by way of provision of services, shall establish in any case the contribution to Social security as training contracts, subject to regulations work if forced recruitment of their beneficiaries, or agreements or collective agreements in force in the State of affiliation if they establish improvements over the course of general application.

2. the competent public administrations carry out specific plans for the eradication of labour, fiscal fraud and Social Security associated with scholarships that cover up for jobs.

3 aid programmes existing at the entry into force of this law will have to adapt to it. In the case of aid financed with public funds, administrations and public institutions involved shall make the appropriate actions for there within four months from the entry into force of this law is its effective application.

Forty second additional provision. Contributions made by personal saharaui of Spanish companies, before the withdrawal of the Sahrawi Arab Democratic Republic.

«Within two months, the Government shall submit to the Committee on labour and immigration a report containing a list of Sahrawi people working on 26 February 1976, moment in which Spain withdrew from Western Sahara in Spanish companies.

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

Forty third additional provision. Regulatory development of the reverse mortgage.

The Government, within the period of 1 year, approve regulations of development of law 41/2007, of December 7, the amendment of the law 2/1981, dated March 25, regulation of the mortgage market and other rules of the mortgage and financial system, regulation of reverse mortgages and dependency insurance and establishing specific tax standard , in relation to regulation of mortgage reverse, providing: 1. the establishment of conditions, form and requirements for carrying out the functions of independent advice to applicants for reverse mortgages.

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

Forty fourth additional provision. Review of the effects of the delay in retirement age.

Within two years, the Government will present an economic report on the effects produced in the extension of the working life, by applying coefficients further by delaying the retirement age.

Forty fifth additional provision. Contribution rate for agricultural workers in the special scheme for self-employed workers.

For workers in the special agricultural scheme who were integrated in the special scheme for self-employed workers under Act 18/2007 of 4 July, the contribution rate applicable to the contribution base chosen up to a limit of 120 per cent of the minimum basis established for this regime will be 18.75 per cent from the year 2012.

Forty sixth additional provision. Mutualities of forecast Social alternatives to the autonomous regime.
1. the Social Welfare mutuals which, pursuant to the fifteenth additional provision of law 30/1995 of 8 November on management and Supervision of private insurances, are alternatives to registration in the special regime of the Social security of employees by self-employed with respect to licensed professionals, should offer its affiliates through the system of individual capitalization and insurance technique under which operate, compulsorily, retirement coverage; permanent invalidity; temporary disability, including maternity, paternity and pregnancy risk; and death giving rise to widows and orphans.

2. allowances which are granted by the mutual societies as alternatives to the special regime of the Social security of employees by self-employed, when they take the form of income, will have to reach at the time of any of the covered contingencies referred to in the previous point, not less than 60 per 100 of the initial minimum amount governing that system to the respective class of pension of Social Security, or if higher, the amount established for non-contributory Social security pensions. If such benefits take the form of capital, this may not be less than the capitalized amount of the minimum established case of income.

Also to be considered that it complies with the obligation of a minimum amount of the benefit, if the quotas to meet by the mutualist, any that sean contingencies contracted with alternative mutuality, ranging from the mandatory referred to in point 1, equals 80 per 100 of the minimum quota which has been met with general character in the special regime of the Social security of employees by self-employed.

3. contributions and dues that members meet to mutuals as alternatives to the special regime of the Social security of employees by self-employed, where it is intended to cover the contingencies addressed by this special scheme, will be deductible with a limit of 50 per 100 of the maximum fee for common contingencies, that is established , in each fiscal year, the aforementioned special regime.

Forty seventh additional provision. Labour societies.

The worker-members of labour societies, when the number of members does not exceed twenty-five, even when they are part of the organ of social administration, have or no managerial competencies, will enjoy all the benefits of the Social security of workers self-employed corresponding depending on their activity, as well as the protection by unemployment and the wage guarantee fund.

Forty additional provision eight. Health professionals.

The Ministry of labour and immigration will regulate the business environment in Social Security for the activities of health professionals, not included in the frame status of statutory staff, approved by law 55/2003, of December 16, with the purpose to a homogenous treatment, medical personnel included and not included in the Statute, without prejudice to the consequences inherent to the nature of the relationship in this area, labour or commercial, professional companies or entities for which it provides services.

Forty ninth additional provision. Social protection of the voice actors.

The Ministry of labour and Immigration shall submit, within the period of a year, a study in order to ensure the framework in the Social security of the voice, more suitable to their features professional actors.

Fifty additional provision. Amounts owed to the Social security of health institutions whose ownership holds public administrations or non-profit institutions.

With full respect to balance accounts and assets of the Social security system, the Government shall submit, within the period of one year, a report containing concrete proposals to resolve the situation of health debt collection in the thirty additional provision of law 41/1994, of 30 December, of the State budget for 1995 and since then has undergone repeated extensions in successive budgets and budgetary extension decree laws.

First fifty additional provision. Modification of the subjective scope of protection of law 32/2010 of 5 August, by which establishes a specific protection system for cessation of activity of self-employed workers.

Is inserted a new paragraph 3 in article 2, with the following text: «3. protection by cessation of activity will not be mandatory in the case of members of cooperatives within the special regime of workers by self-employed, whenever these cooperatives have an intercooperativo system of social benefits, complementary to the public system, which set a level of coverage» «, in regards to situations of termination of activity, at the least equivalent to the regulated in this law.»

Fifty second additional provision. Spouses of holders of family establishments.

In those cases that it is credited to one of the spouses the judge who knows the process of separation, has played, for the duration of the marriage, works for the family business unless it had completed corresponding high in Social Security, in the regime which corresponds, divorce or annulment shall communicate such fact to the Inspectorate of labour and Social Security in order that by the actions that apply are carried out. Not prescribed contributions, where appropriate, are carried out for the periods of high recognition shall have all the effects provided for in regulation, for the purpose of causing Social Security benefits. The amount of such contributions shall be imputed to the family business and, consequently, your subscription will be paid by the holder of the same.

Sole transitional provision. Reduction of contributions for people who provide services in the family home.

During the fiscal years 2012, 2013 and 2014, will apply a reduction of 20 per 100 contributions earned by the recruitment of persons who provide services in the family home, and are incorporated in the special scheme referred to in the additional provision thirty-ninth of this law, provided that the obligation to quote it starts from the date of the integration of the special scheme for household employees in the General scheme of Social Security. This reduction in quotas will be expanded with a bonus up to 45% for large families, in terms of cuts and bonuses that comes already implemented in this special scheme.

Sole repeal provision. Repeal legislation.

They are hereby repealed many provisions of equal or lower rank is contrary to the provisions of this law and, specifically: 1 the Royal Decree 1194 / 1985 of 17 July, which accommodated, under cover 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 of employment, without prejudice to provisions of the tenth final disposition.

(2nd the articles 57.1. to), 62 and 63 of the revised text of the law General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, at the time of establishment and entry into operation of the State Agency for the management of Social Security.

First final provision. Modification of the text revised for the law of the Statute of workers.

Gives new wording to the first subparagraph of paragraph 6 and paragraph 7 of article 12 of the text revised for the law of the Statute of workers, approved by Royal Legislative Decree 1/1995 of 24 March, in the following terms: ' 6. so that the worker can access the partial retirement, in the terms established in paragraph 2 of article 166 of the General Social Security Act and other concordant regulations» It must be agreed with your company a reduction day and wage of between a minimum of 25 per 100 and a maximum of 75 by 100, in accordance with the aforementioned article 166, and the company must simultaneously conclude a relief contract, pursuant to the following paragraph, in order to replace the workday left vacant by the worker who retires part. The General Social Security Act (También se podrá concertar el contrato de relevo para sustituir a los trabajadores que se jubilen parcialmente después de haber cumplido la edad establecida en el artículo 161.1 a).»

«(7. El contrato de relevo se ajustará a las siguientes reglas: a) will be held with a worker in a situation of unemployment or who had agreed with the company a contract for a fixed term.»
(b) except in the case provided for in the second subparagraph of paragraph 6, the duration of the contract of respite care that takes place as a consequence of a partial retirement should be indefinite or as a minimum, equal to the time that they lack the replaced worker for reaching the age established in paragraph 1 of article 166 of the General Social Security Act or temporarily, provided for in the transitional provision twenty ages. If, on reaching that age, partially retired worker were to continue in the company, the relief contract that had been held by fixed-term may be extended by agreement of the parties for annual periods, extinct, in any case, at the end of the period corresponding to the year in which occurs the total retirement of relief worker.

In the case of the worker partially retired after having reached the age referred to in paragraph 1 of article 166 of the General Social Security Act, or temporarily, the ages envisaged in the twenty transitional provision of it, the duration of the contract of respite care that can hold the company to replace the part of day left vacant by the same may be indefinite or annual. In this second case, the contract is automatically extended for annual periods, becoming extinct in the manner indicated in the preceding paragraph.

(c) except in the case provided for in the second subparagraph of paragraph 6, the relief contract may be held to full-time or part-time. In any case, the duration of the day must be, at a minimum, equal to the reduction in working hours agreed upon by the replaced worker. The work schedule of the relief worker can complete the replaced worker or combine with it.

(d) the position of the relief worker may be the same as the replaced worker. In any case, there must be a correspondence between the contribution bases of both, in the terms provided for in subparagraph e) of paragraph 2 of article 166 of the General Social Security Act.

e) collective bargaining measures may be to boost relief contracts.'

Second final provision. Modification of law 7/2007, of 12 April, the Basic Statute of the public employee.

New wording is given the letter e) of article 49 of the law 7/2007, of 12 April, the Basic Statute of the public employee, which will have the following wording: «e) permission for care of child affected by cancer or other serious illness: the official shall be entitled, provided that both parents, adopters or cozy character pre-adoptive or permanent work» to a reduction of the working time of at least half of the duration of that one, receiving full fees charged to the budgets of the organ or entity come where providing services, care, during hospitalization and treatment continued, of the minor child affected by cancer (malignant tumors, melanomas and carcinomas) or any other serious illness that involves a long-term hospital admission and require the need for direct care continuous and permanent accredited by the report of the public health service or health of the autonomous administrative body or, where appropriate, the corresponding concerted health entity and, at most, until the minor reaches the age of 18.

When they converge in both parents, adopters or pre-adoptive or permanent, by the same subject nature friendly and causal event, the circumstances necessary to be entitled to this permit or, where appropriate, may have the status of beneficiaries of the provision established for this purpose in the scheme of Social security which will be of application, official is entitled to the perception of earnings intact during the period the reduction of his day of work, provided that the other parent, adopter or welcoming of pre-adoptive or permanent nature, without prejudice to the right to the reduction in working hours to appropriate him, not copper full pay under this permission or as beneficiary of the provision established for this purpose in the scheme of Social security that may apply. Otherwise, only be entitled to the reduction in working hours, with the consequent reduction of remuneration.

Also, on the assumption that both provide services in the same organ or entity, this may limit their simultaneous exercise for reasons based on the correct functioning of the service.

Regulations will establish conditions and assumptions that this reduction in working hours will build up in whole days.»

Third final provision. Modification of the text revised from the law of regulation of schemes and pension funds.

New wording is given to paragraph 2 of article 7 of the law of regulation of plans and pension funds, revised text approved by Royal Legislative Decree 1/2002, 29 November, in the following terms: "2. the Committee on control of the employment pension scheme will be composed of the promoter or promoters and representatives of the participants and» , where appropriate, the beneficiaries. Representatives of the participants may represent, in General, the beneficiaries of the pension scheme.

Employment pension plans may provide for specific representation in the Committee on control of the participants, and where appropriate, the beneficiaries of each of the subplanes defined within the same plan.

In joint promotion employment pension schemes systems of joint or aggregate representation in the Committee of control of the collective of promoters, participants, and where appropriate, beneficiaries, may introduce respectively.

Employment pension plans specifications may provide that members of the control Commission may appoint the Commission negotiating or, failing that, the Joint Commission's interpretation and application of the collective agreement statutory or other joint composition bodies regulated in the same or establish procedures of direct appointment of such members.

Also the specifications of the system of employment pension schemes may provide the direct appointment of the representatives of the participants and, where appropriate, participants who have ceased employment and the beneficiaries, by agreement of the majority of the representatives of the workers in the company.

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

Direct appointment systems provided for in the preceding paragraphs, where the sum of unit-holders who have ceased employment with the promoter and beneficiaries exceeds 20 percent of the collective total of the plan, it shall designate at least one member of the Committee on control that comes between them.

When the number of participants who have ceased employment with the promoter and beneficiaries exceeds 20 percent of the collective total of the plan, shall be an electoral process if so requested by at least one-third of them. In this case, the specifications of the plan may elect to order the holding of elections for the election of all representatives of participants and beneficiaries in the Commission's control, without the obligatory specific representation referred to in the previous subparagraph.

Also in joint promotion employment pension plans established under statutory supraempresarial-wide collective bargaining agreements, you can use any of the methods of election or designation described above.

Employment pension plans, including joint promotion, the designation of the representatives of the Commission of control may match all or part of the components of the bargaining Committee or representatives of the concerned parties.

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

Specifications of pension plans be established appointment system, by appointment or by election of the members of the control Commission. In the latter case, the specifications shall cover the electoral procedure.

The decisions of the Committee on control of the plan shall be adopted in accordance with the majorities set forth in the plan specifications, resulting permissible that those specifications provide for qualified majorities.

Regulations may define systems for the designation or election of members of the commissions of the employment plans control, may establish conditions and percentages of representation and the conditions of operation in a development of the provisions of this law.

When developing a plan this would be without partners, representation of the same shall fall to the beneficiaries.'

Fourth final provision. Modification of the text revised from the law of regulation of schemes and pension funds approved by Royal Legislative Decree 1/2002 of 29 November.

One. Paragraph shall be first amended the first additional provision of the text revised from the law of regulation of schemes and pension funds, approved by Royal Decree legislative 1/2002 of 29 November, and worded as follows:
«Pension commitments by enterprises, including benefits caused, must be implemented, since the time that commenced the accrual of its cost, through insurance contracts, including business social welfare plans and the collective insurance of dependency through the formalization of a pension plan, or several of these instruments. Once implemented, the duty and responsibility of the companies by the referred commitments for pensions is shall confine only to the assumed in such contracts of insurance and pension plans.»

Two. The letter is changed to) of the fourth paragraph of the first additional provision of the text revised the law of regulation of plans and pension funds, approved by Royal Legislative Decree 1/2002, of 29 November, and worded as follows: «to) take the form of group insurance on life or plan de previsión social enterprise or collective of dependency insurance where insured status shall correspond to the worker and beneficiary's persons on whose behalf will generate pensions according to commitments made.»

Fifth final provision. Skill-related title.

This law is issued on the basis of article 149.1.17. ª of the Constitution, which attributes to the State the exclusive competence on the basic legislation and economic regime of the Social Security, except for the first final provision, which is run under the protection of article 149.1.7. ª of the Constitution, which attributes to the State the exclusive competence on labour legislation.

Sixth final provision. Application and development provisions.

1 authorizes the Government and to the Minister of labour and immigration, in their respective fields, to enact the provisions which are necessary for the implementation and development of this law.

2. the Government, through Royal Decree, may modify the wording given by the eighteenth additional provision to article 3 of the Royal Decree of 1851 / 2009 of 4 December, whereby the article 161.bis of the General Social Security Act in anticipation of the retirement of workers develops disabled to a degree equal to or greater than the 45 per 100.

Seventh final disposition. Modification of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June.

One. New wording is given the letter c) of paragraph 1 of article 66 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms: ' c) collaboration with the inspection system of labour and Social Security and the General intervention of the Social Security» in the exercise of its functions of inspection and internal control or with other managing Social security bodies other than the assignor and other organs of the Social Security Administration and for the purposes of public statistics in terms of the law governing the public service.'

Two. A new paragraph shall be added to article 135 quater of the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms: «(Las previsiones contenidas en este artículo no serán aplicables a los funcionarios públicos, que se regirán por lo establecido en el artículo 49.e) of law 7/2007» on April 12, the Basic Statute of the public employee and the regulations that develop it.»

3. Gives new wording to paragraph 2 of article 145 of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, which is worded as follows: ' 2. the amounts resulting from the provisions in paragraph of this article, calculated on an annual basis, are compatible with the incomes or annual income» , where appropriate, provide each beneficiary, provided that these do not exceed 35 per 100 of the amount, on an annual basis, of the non-contributory pension. In another case, shall be deducted from the amount of the non-contributory pension the amount of income or income exceeding such percentage, except as provided in article 147.»

Four. Added two new paragraphs 2 and 3, passing the current paragraph 2 renumbered as paragraph 4, in the seventeenth additional provision bis of the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: «2. Likewise, the beneficiaries of economic benefits from the system of Social Security whose enjoyment is conditional on residence effective in Spain» they may be cited to appear in the offices of the competent managing body with the periodicity is determined.

3. If there is no documentation required by the deadline will not appear before the managing body, prior citation of this, the provision or, in your case, the complement to the same minimum, subject to suspension injunction. If the requested information or will appear after more than 90 days from your request or subpoena, there will be the rehabilitation of delivery or, where appropriate, complement to minimum with a maximum of 90 days retroactivity.»

5. Add a new paragraph 2, passing renumbered as 3 current paragraph 2, in the additional provision twenty fifth of the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: «2. If performance through representative, representation must provide proof by any means valid in law that allow reliable constancy or declaratively in appearance in person by the interested party before the organ» competent administrative. For these purposes, shall be valid standardized documents of representation which approves the Social Security Administration for certain procedures.»

6. A third paragraph is added to the thirty ninth additional provision of the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, with the following text: "when the person concerned is found to the current in the payment of contributions for the purposes of the recognition of a provision, under a deferment in payment of due fees , but subsequently fails to comply with the terms or conditions of such deferment, you will lose the consideration of being current in payment, and will therefore proceed to the immediate suspension of the recognized benefit which is receiving, which can only be restored once you have paid off debt with Social security as a whole. (A tal fin, de conformidad con lo establecido en el artículo 40.1.b) of this law, the managing body of the provision may remove each monthly accrued by the interested party the corresponding fee owed. "

7. A new additional provision, the sixty first enters the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: «first sixty additional provision. Transformation in days of the time limits for access and determination of the amount of the pension.

For access to Social security pensions, as well as for the determination of the amount thereof, the deadlines referred to in this law in years, semesters, trimesters or months will be fitness for days, through the corresponding equivalents.»

8. A new additional provision, the 60th second, enters the General Social Security Act, revised text approved by Royal Legislative Decree 1/1994 of 20 June, with the following wording: "sixty second additional provision. Computation of income for purposes of the recognition or maintenance of entitlement to benefits.

Yields of labour, capital, economic activities and capital gains, in the same terms that are calculated in paragraph 1 of article 50 of this law for the recognition of allowances for minimum pension, when for access or the maintenance of the right to benefits falling within the scope of the protective action of this law shall be considered as income «, various non-contributory pensions and unemployment benefits, is required, legal or regulations, no overcoming of a limit of income.»

9. Amending the eighteenth transitional provision of the revised text of the law General of the safety Social, in the following terms: 'eighteenth transitional provision. Transitional rule on widow's pension in case of legal separation or divorce prior to January 1, 2008.

Add a new paragraph 2, on the 18th transitional provision of the General Social Security Act, passing the current content to form paragraph number 1, with the following wording: «2. will also be entitled to widow's pension the persons who are in the situation referred to in the first paragraph of the previous section, although they do not meet the requirements set out in the same» provided that concerned people 65 or older, they are not entitled to other public pension and the duration of the marriage with the deceased's pension was not less than 15 years.

The pension will be recognized in the terms provided for in the preceding paragraph.»

Disposal the eighth. Rules applicable to the special arrangements.

New wording is given to paragraph 1 the extra octave of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, in the following terms:
«1. shall apply to all the regimes that integrate the system of Social security provisions of the articles 137, paragraphs 2 and 3;» 138; 140, paragraphs 1, 2 and 3; 143; 161, paragraphs 1, 2 and 3; 161 bis, paragraph 1 and paragraph 2. (B); 162, paragraphs 1.1, 2, 3, 4 and 5; 163; 165; 174; 174 bis; 175; 176, paragraph 4; 177, (1), second subparagraph; and 179. Also shall apply the rules concerning family benefits contained in chapter IX of title II; the additional provisions seventh bis, fifty-ninth and forty-third and the transitional provisions fourth, fifth, first paragraph, section 1, fifth, sixth bis and sixteenth.

Notwithstanding the provisions of the preceding paragraph, is excepted the application to the special arrangements provided for in article 138 in the last subparagraph of paragraph 2, as well as regulated by paragraph 5.»

Ninth final disposition. Modification of law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

One. Adds a penultimate paragraph to paragraph 5 of article 51 with the following wording: «as regards collective dependency insurance carried out as laid down in the first additional provision of the text revised from the law of regulation of schemes and pension funds, as policyholder shall contain only the company and the status of insured and beneficiary will correspond to the worker. The premiums paid by the company under these insurance contracts and imputed to the worker will have an own and independent of 5,000 euros per year reduction limit.»

Two. Added in) (b) of paragraph 1 of article 52 as follows: «In addition, 5,000 euros per year for the premiums for collective insurance of reliance satisfied by the company.»

3. Added in the sixteenth additional provision as follows: «In addition, for collective dependence insurance contracted by companies to cover commitments for pensions, sets an additional annual € 5,000 limit.»

Tenth final disposition. Modification of law 20/2007, of July 11, of the Statute of the autonomous work.

Amending the law 20/2007, of July 11, of the Statute of the autonomous work in the following terms: 1. amending the first paragraph of paragraph 1 of article 1, which is drawn up in the following way: «1. this law shall apply to individuals who performed as usual, personal, direct, self-employed and outside the scope of management and organisation of another person» , an economic or professional activity as lucrative, den or not occupation to employed persons. This autonomous or self-employed activity may be full-time or part-time.»

2. is added a new paragraph to article 24, with the following wording: «»self-employed workers who exercise their part-time activity will be included, in the cases and under the conditions established by regulation, in the scheme of the Social security of self-employed workers.

3 added a new paragraph to article 25, with the following wording: «4. whereas the principles of contributividad, solidarity and financial sustainability, the law may establish a system of part-time contributions for workers self-employed, for certain activities or groups and during certain periods of their working lives. " In his absence, shall apply the seventh additional provision of the revised text of the Act General of the Security Social standards applicable to workers recruited on time partial.'

4 is added a new letter e) in paragraph 1 of the second additional provision, with the following wording: «e) who according to your activity exercise it part-time, in conditions similar to the of a self-employed worker hired on time partial.»

Eleventh final disposition. Information on the policies of investment plans and pension funds.

Modifies the text revised the law of regulation of plans and pension funds approved by Royal Legislative Decree 1/2002, 29 November, in the following terms: article 14 is added a new paragraph 7, with the following wording: "7. the Committee on control of the Pension Fund, with the participation of the managing body» developed by writing a comprehensive principles of the investment policy statement. Will be the statement sufficient advertising.

In this statement, in the case of employment pension funds, we should mention if extra-financial risks are taken into consideration in investment decisions, (ethical, social, environmental, and good governance) that affect the different assets that make up the Pension Fund.

In the same way, the Commission the employment pension fund control, or if the managing entity, must point in the management report annual fund pensions for employment of the policy pursued in relation to the socially responsible investment criteria referred to above, as well as the procedure followed for its implementation, management and monitoring.»

Twelfth final provision. Entry into force.

1 this law shall enter into force the day of January 1, 2013 except: to) additional provisions first, second, third, seventh, fourteenth, fifteenth, sixteenth, seventeenth, twenty second, twenty third, twenty fifth, thirty, thirty-first, thirty second, thirty third, thirty fifth, thirty sixth, thirty seventh, thirty ninth, forty second and forty fifth, as well as the final provisions second, third, fifth sixth and paragraphs one, two, three, four and five of the seventh final disposal, which will enter into force on the date of publication of the law in the «Official Gazette».

(b) the additional provisions eighteenth and forty, which shall enter into force on January 1, 2012.

(c) paragraph three of article 3, which shall enter into force on January 1, 2014.

2 shall continue to apply the regulation of the retirement pension, in its various forms, entry requirements and conditions and rules for the determination of benefits, existing before the entry into force of this law, a: to) persons whose employment relationship is extinguished before the publication of this law.

(b) people with employment relationship suspended or terminated as a result of decisions taken in regulation of employment records, or by means of any area or company collective agreements collective agreements, as well as by decisions in bankruptcy proceedings, approved or signed prior to the date of publication of this law, regardless of the termination of the relationship labour has occurred with prior or subsequent to January 1, 2013.

(c) those who have agreed to the pension of partial retirement prior to the date of publication of this law, as well as persons incorporated before the date of publication of this law in partial retirement plans, contained in collective agreements of any scope or collective agreements from companies, regardless of which access to the partial retirement occurred prior or subsequent to January 1, 2013.

Therefore, command to all Spaniards, private individuals and authorities, which have and will keep this law.

Madrid, August 1, 2011.

JUAN CARLOS R.

The President of the Government, JOSÉ LUIS RODRÍGUEZ ZAPATERO

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