Key Benefits:
Article 129 of Law 26/2009, of 23 December, of the General Budget of the State for the year 2010, establishes the bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Training Professional for the financial year 2010, giving the Minister of Labour and Immigration in paragraph 15 the necessary rules for the application and development of the provisions of the aforementioned article.
To this end, this order is answered by means of which the legal provisions for social security contributions for the financial year 2010 are developed. Through it not only are the bases and types of quotation reflected in the legal text cited, but in the development of the powers conferred by Article 110 of the recast text of the General Law of Social Security, adopted By the Royal Decree of 20 June 1994, the Royal Decree of 20 June 1994 provides for the adjustment of the general contribution bases to the assumptions of part-time contracts. With regard to the determination of the minimum bases for the contribution of the various schemes to the social security system, account is taken of the forecasts contained in Article 129 (14) of Law 26/2009, of 23 of December.
In the case of accidents at work and occupational diseases, the premium rate set out in the fourth additional provision of Law 42/2006 of 28 December 2006 of the General State Budget for the year 2007, in the wording given by the eighth final provision of Law 26/2009, of 23 December.
In turn, and in accordance with the provisions of the General Regulation on the Listing and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December 1995, the Coefficients applicable to determine the contribution to Social Security in specific cases, such as those of a special agreement, collaboration in the management of Social Security or exclusion of any contingency.
The coefficients for determining the contributions to be paid by the mutual work accidents and occupational diseases of the Social Security to the maintenance of the common services of the Social Security, in the the technical criteria for the liquidation of capital costs, pensions and other periodic benefits, contributions by means of which the maintenance of the financial balance between the partner entities identified and the Social Security Administration.
This order is made in use of the privileges conferred on Article 129 of Law 26/2009 of 23 December of the General Budget of the State for the year 2010, and on the single final provision of the General Regulation on listing and settlement of other social security rights.
In its virtue, according to the State Council, I have arranged:
CHAPTER I
Social Security Quote
Section 1. General Regime
Article 1. Determination of the quote basis.
1. In order to determine the contribution basis for each month for the common contingencies in the General Regime, the following rules shall apply:
First.-The remuneration payable in the month referred to in the quotation shall be computed.
Second. The remuneration computed in accordance with the preceding standard shall be added to the proportional portion of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their accrual. higher than monthly or which are not of a periodic nature and are satisfied within the financial year 2010. To this end, the estimated annual amount of such extraordinary rewards and other remuneration shall be divided by 365, and the ratio resulting shall be multiplied by the number of days covered by the contribution period of each month. In the case where the remuneration corresponding to the worker is monthly, the annual amount shall be divided by 12.
Third. -If the basis of quotation resulting from the above rules is not included between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, in accordance with the table set out in Article 3, shall be listed on the basis of minimum or maximum basis, depending on whether the result is lower than or above that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those cases where the contrary is established by law.
2. The first and second rules of the previous paragraph shall apply in order to determine the basis of contributions for each month for the contingencies of accidents at work and occupational diseases. The quantity thus obtained may not exceed the maximum ceiling nor less than the corresponding minimum ceiling, provided for in Article 2, irrespective of the number of hours worked per day, except in those cases in which the legal disposition is set to the contrary.
Item 2. Maximum and minimum quote tops.
1. The maximum ceiling for the contribution base to the General Scheme shall be EUR 3,198,00 per month from 1 January 2010.
2. From the date referred to in paragraph 1, the minimum contribution ceiling for occupational accident and occupational disease contingencies shall be equal to the minimum inter-professional salary in force at any time, increased by the a pro rata of the maturity perceptions higher than the monthly payment received by the employee, without being less than EUR 738,90 per month.
Article 3. Maximum and minimum contribution bases.
During the year 2010, the contribution to the General Regime for Common Contingencies will be limited for each group of professional categories for the following minimum and maximum bases:
| Professional Categories | Minimum Bases | Maximum bases | ||||
|---|---|---|---|---|---|---|
|
1 | Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute | 1.031.70 | 3.198.00 | |||
| 2 | Technical Engineers, Perios, and Assistants Titled | 855.90 | 3.198,00 | |||
| 3 | Chiefs Administrative and Workshop | 744.60 | 3.198,00 | |||
| 4 |
738.90 |
3.198,00 | ||||
| 5 | 5 |
Administrative Officers | 738.90 |
| Subaltern | 738.90 |
|
6 |
| |||||
|
| Auxiliary | 738.90 |
7 |
3.198,00 |
|
Group | Professional Categories | Bases | Bases | |
|---|---|---|---|---|
|
8 | First and second officers | 24.63 | 106.60 | |
|
9 | Third and Specialist Officers | 24.63 | 106.60 | |
|
10 | 24.63 | 106.60 | ||
| 11 | Workers under the age of eighteen, whatever their professional category | 24.63 | 106.60 |
Article 4. Quote Types.
As of January 1, 2010, the rates of the General Regime will be as follows:
1. For common contingencies, 28.30 per 100, of which the 23.60 per 100 will be in charge of the company and the 4.70 per 100 in charge of the worker.
2. For the contingencies of occupational accidents and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006 of the General Budget of the State for the year 2007, in the wording given by the eighth final provision of Law 26/2009, of 23 December, of General State Budgets for the year 2010, being the sole responsibility of the company.
Article 5. Additional contribution for overtime.
The remuneration to be paid by workers for the concept of overtime is subject to an additional levy, which shall not be computable for the purpose of determining the regulatory basis for the benefits.
The additional levy for overtime-driven overtime shall be made by applying the rate of 14.00 per 100, of which 12,00 per 100 shall be borne by the undertaking and 2,00 per 100 by the worker.
The additional contribution for overtime that does not have the consideration referred to in the previous paragraph will be made by applying the rate of 28.30 per 100, of which 23.60 per 100 will be borne by the company and 4.70 percent. 100 in charge of the worker.
Article 6. Contributions during situations of temporary incapacity, risk during pregnancy, risk during natural lactation, maternity and paternity, and in cases of compatibility of maternity or paternity allowance with periods of rest in Part-time regime of working time.
1. The obligation to list remains during situations of temporary incapacity, risk during pregnancy, risk during natural lactation and the enjoyment of periods of rest by maternity or paternity, even if they involve a cause of suspension of the employment relationship.
2. In the situations referred to in the preceding paragraph, the contribution basis applicable to the common contingencies shall be that corresponding to the month preceding the date of incapacity, risk situations during pregnancy or risk during the period of natural breastfeeding, or the beginning of the enjoyment of periods of maternity or paternity leave.
For the application of the provisions of the preceding paragraph, the following rules will be taken into account:
First.-In the case of remuneration that is satisfied on a daily basis, whether or not the worker remained in the company during the whole of the preceding calendar month, the amount of the contribution base of that month was divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity, risk during pregnancy, risk during natural lactation or the enjoyment of periods of maternity or paternity leave to determine the basis of contribution during that situation.
Second.-When the worker had a monthly remuneration and had stayed in the company for the entire calendar month prior to the start of those situations, the basis of the listing of that month would be divided by 30. If it has not remained high in the company for the whole of the preceding calendar month, the amount of the listing basis for that month shall be divided by the number of days referred to in the quotation. In both cases, the resulting quotient will be the daily basis of quotation, which will be multiplied by 30 to remain all month in the situation of temporary incapacity, risk during pregnancy, risk during the natural lactation or enjoyment of the periods of maternity or paternity leave, or the difference between that number and the number of days you have actually worked in that month.
Third.-When the worker has entered the company in the same month in which he has initiated any of the situations referred to in this article, it shall apply to that month as set out in the preceding rules.
3. The provisions of the preceding paragraph shall apply in order to calculate the contribution base, for the purposes of the contingencies of occupational accidents and occupational diseases, during situations of temporary incapacity, at risk during the pregnancy, risk during natural lactation and maternity or paternity. However, in order to determine the contribution to be made by the concept of overtime, the average of those actually carried out and quoted during the year immediately preceding the date of the year immediately preceding the date of initiation of such situations. To this end, the number of hours made shall be divided by 12 or 365, depending on whether the worker's remuneration is satisfied or not on a monthly basis.
4. Except in cases where the contrary is established by law, in no case shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum basis in force at any time corresponding to the professional category of the worker. For this purpose, the corresponding subsidy shall be updated from the date of entry into force of the new minimum contribution base.
5. In the case of accidents at work and occupational diseases, during periods of absence due to temporary incapacity and other situations with a suspension of the employment relationship with a contribution obligation, the rate shall continue to apply. of the corresponding contribution to the respective economic activity, in accordance with the premium rate laid down in the fourth provision of Law 42/2006 of 28 December 2006 of the State Budget for the year 2007, in the the wording given by the eighth final provision of Law 26/2009 of 23 December General Budget of the State for the year 2010.
6. Where the receipt of the maternity or paternity allowance is compatible with the enjoyment of the rest periods on a part-time basis, the contribution base shall be determined by the following two commands:
(a) The basis for the subsidy, in proportion to the working time portion of the rest period.
(b) Remuneration subject to quotation, in proportion to the day actually performed.
Article 7. Contribution to the high level of remuneration.
1. When the worker remains in the General Regime and the obligation to list according to the provisions of Article 106.2 of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree, is maintained. 1/1994, of 20 June, without receiving any computable remuneration, the minimum corresponding to the group of its professional category shall be taken as the basis of quotation. For the purposes of listing for the contingencies of accidents at work and occupational diseases, the minimum contribution ceiling set out in Article 2.2 of this order shall be taken into account.
2. The provisions of the preceding paragraph shall not apply to the situations provided for in the Order of the Ministry of Labour and Social Security of 27 October 1992.
Article 8. Basis for listing in the protected unemployment situation.
1. During the receipt of the unemployment benefit due to the termination of the employment relationship, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list shall be the basis for the provision by unemployment, determined in accordance with Article 211.1 of the recast text of the General Law on Social Security, with respect, in any case, of the amount of the minimum basis for common contingencies provided for in each professional category, having such a basis on the basis of common contingencies for the purposes of the Social Security.
2. During the receipt of the unemployment benefit by temporary suspension of the employment relationship by virtue of a record of employment regulation or of a judicial decision taken within a court of insolvency or temporary reduction of the employment (a) on the basis of a record of employment regulation, the basis for the contribution to the Social Security of those workers for which there is a legal obligation to list shall be the equivalent of the average of the bases of the last six months of Listed occupation, by common contingencies and by contingencies of accidents at work and diseases professionals, prior to the legal status of unemployment or at the time the legal obligation to list was terminated.
3. The resumption of the unemployment benefit in the cases of suspension of the duty will result in the resumption of the obligation to list on the basis of the contribution indicated in the preceding paragraphs at the time of the birth of the right.
4. Where the right to unemployment benefit had been extinguished and, pursuant to Article 210.3 of the recast of the General Social Security Act, the worker chooses to reopen the initial right, the basis of contribution to the Social security shall be as referred to in paragraph 1 of this Article, corresponding to the time of the birth of the right to which it is chosen, or, where appropriate, those referred to in paragraph 2 of this Article, corresponding to the time of the birth of the the right to opt for.
5. During the receipt of the benefit, only the contribution base indicated in the preceding paragraphs shall be updated where it is lower than the minimum social security contribution base in force at any time corresponding to the group of the contribution of the worker at the time of the legal situation of unemployment and up to that ceiling.
Article 9. Contribution to the situation of pluriemployment.
1. Where the worker is in a multi-employment situation, the following rules apply:
a) For common contingencies:
First. The maximum ceiling of the quotation bases, set at 3,198,00 euros per month, shall be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.
Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him.
Third. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied for each one of them in the same way as the one indicated for the maximum ceiling. If the worker was given different minimum rates of contribution for his work classification, the minimum base of higher value would be taken for distribution.
b) For occupational accident and occupational disease contingencies:
First. The maximum ceiling of the contribution base, set at 3,198,00 euros per month, shall be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.
Second. The minimum quote ceiling will be distributed among the different companies and will be applied for each of them in the same way as the one indicated for the maximum ceiling.
Third. The basis of quotation shall be for each undertaking as referred to in Article 1, with the limits assigned to it, in accordance with the above rules.
2. In the event that one of the jobs involves the inclusion in the General Social Security Regime in the terms indicated in Article 97.2.k) of the recast text of the General Law of Social Security and in Article 21.2 of Law 4/1997, of 24 March, of working companies, the distribution of the maximum ceiling corresponding to the contingencies of accidents at work and occupational diseases shall be carried out only in order to determine the quotas corresponding to the contingencies commonly protected by both modalities of inclusion, as well as other concepts of joint collection. To this end, a double distribution of the abovementioned maximum contribution ceiling will be made, one of which is to determine the contribution to occupational accidents and occupational diseases, as well as to vocational training, and the other to determine the Unemployment contribution and for the Wage Guarantee Fund.
3. The pro-rata provisions referred to in the preceding paragraphs shall be carried out at the request of the undertakings or workers concerned or, where appropriate, of their own motion, by the provincial addresses of the General Treasury of Social Security or their administrations. The distribution thus determined shall have effect from the settlement of quotas corresponding to the month in which the existence of the situation of pluriemployment is established, except in the case of periods in which the obligation of the Quote.
4. The provincial addresses of the General Treasury of Social Security or its administrations, on its own initiative or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with the paragraph 1, where deviations from the resulting contribution bases are made in accordance with paragraph 1.
Article 10. Contribution of the artists.
1. As from 1 January 2010, the maximum basis for contributions by common contingencies for all professional categories of artists referred to in Article 32.3 of the General Regulation on the listing and settlement of other rights of the Social security, approved by Royal Decree 2064/1995, of 22 December, will be of 3,198,00 euros a month.
The maximum ceiling on the basis of contributions due to the activities carried out by an artist, for one or more companies, will be annual and will be determined by the annual increase in the maximum monthly basis indicated.
2. The basis for listing for the purposes of determining the contribution of the artists, as provided for in Article 32.5.b) of the general regulation referred to in the preceding paragraph, shall be as from 1 January 2010 and for all trading groups. following:
| Euros/day | |
|---|---|
|
to EUR 362.00 | 213.00 |
|
362.01 and 651.00 euros | 268.00 |
| Between 651.01 and 1,089.00 Euros | 320.00 |
|
than EUR 1,089.01 | 426.00 |
Article 11. Contribution of the Taurian professionals.
1. As from 1 January 2010, the maximum basis for common contingencies for all categories of taurine professionals referred to in Article 33.3 of the General Regulation on the Listing and Settlement of Other Rights of the Union Social security will be EUR 3,198,00 per month.
The maximum ceiling of the bases of quotation for the taurine professionals will be annual and will be determined by the elevation to annual computation of the maximum monthly basis indicated.
2. The basis for listing the provisional liquidations by the Taurian professionals provided for in Article 33.5.b of the General Regulation referred to in the preceding paragraph shall be from 1 January 2010 and for each group of quotation, the following:
| Euros/day | ||
|---|---|---|
| 1 | 987.00 | |
| 909.00 | ||
| 3 | 681.00 | |
| 7 | 7 Centro_table_body"> 407.00 |
Article 12. Quotation in the special system for the tasks of handling and packaging fresh tomatoes within the General Regime.
The quota per tonne of fresh tomato packed or fraction of 500 or more kilograms is fixed at EUR 1.24.
In cases where the price per tonne referred to in the preceding paragraph is less than 40 per 100 of the total Social Security contributions for common contingencies, including the contribution of the workers, the companies will be obliged to present to the provincial directorate of the General Treasury of the corresponding Social Security or administration of the same the documents proof of the exports made, in the form and with the periodicity to be determined by the General Directorate of the General Treasury of Social Security.
Section 2. Special Agrarian Regime
Article 13. Bases and types of quotation.
1. As from 1 January 2010, the monthly basis applicable for employed persons, who provide services throughout the month, shall be as follows:
| Professional Categories | Quote Bases | |||
|---|---|---|---|---|
|
1 | Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute | 1.031.70 | ||
|
2 | 897.00 | |||
|
3 |
3 | Administrative and Workshop | 897.00 | |
| 4 | Untitled Helpers | 897.00 | ||
|
5 |
897.00 | |||
|
6 | Subalternate |
6 |
897.00 | |
| 7 |
897.00 | |||
|
8 | 8 | 8 | 8 second | 897.00 |
| 9 | Third and Specialist Officers | 897.00 | ||
| 10 |
897.00 | |||
|
11 | Workers under the age of eighteen, whatever your professional category | 897.00 |
Companies that opt for this monthly listing should communicate that option to the General Treasury of Social Security at the beginning of the workers ' activity, in the terms and conditions it determines. such a common social security service.
This mode of quotation must be maintained throughout the period of service provision, the completion of which must also be communicated to the General Treasury of Social Security, in the terms and conditions which it is determine.
When workers start or finish their activity without matching the beginning or end of a calendar month, provided that the activity lasts for at least 30 consecutive calendar days, the contribution shall be made with a proportional character to the days worked in the month.
This mode of monthly contribution shall be compulsory for employed persons on an indefinite basis, not including those for whom they provide services on a permanent basis, for which it will be optional.
2. The daily basis for the contribution of each of the groups of workers engaged in agricultural work for each of the employed persons and for which the method of contribution provided for in the scheme has not been taken into account. The following paragraph shall apply from 1 January 2010:
| Professional Categories | Bases | ||
|---|---|---|---|
|
1 | Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute | 44.86 | |
|
2 | 39.00 | ||
|
3 |
3 | 3 Administrative and Workshop | 39.00 |
| 4 | Untitled Assistant | 39.00 | |
|
5 |
39.00 | ||
| 6 | subaltern |
6 |
39.00 |
| 7 |
39.00 | ||
|
8 | 8 | 8 | second | 39.00 |
| 9 | Third and Specialist Officers | 39.00 | |
|
10 | 10 Work_table_body"> Unskilled eighteen-year-old workers | 39.00 | |
|
11 | Workers under the age of eighteen, whatever their professional category | 39.00 |
When 23 or more actual days are held in the current month, the quotation basis corresponding to them shall be that set out in paragraph 1 of this Article.
3. In the year 2010, the monthly contribution bases applicable for employed persons included in the agricultural census, during the periods of inactivity, shall be as follows:
| Professional Categories | Bases | |||
|---|---|---|---|---|
|
1 | Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute | 1.031.70 | ||
|
2 |
| |||
|
3 |
3 |
3 Administrative and Workshop | 744.60 | |
| 4 | Untitled Helpers | 738.90 | ||
|
5 |
738.90 | |||
|
6 | Subalternate |
6 |
738.90 | |
| 7 |
8 |
8 | ||
| 8 | second | 738.90 | ||
| 9 | Third and Specialist Officers |
10 | ||
|
10 |
| 738.90 | ||
|
11 | Workers under the age of eighteen, whatever your professional category | 738.90 |
It is understood that there are periods of inactivity within a calendar month when the number of days spent during the calendar month is less than 76.67% of the calendar days when the worker is enrolled in the agricultural census in that month.
Quotation for these periods of inactivity will be determined by applying the following formula:
C = [(n/N)-(jr × 1 ,304/N)] bc × tc
In which:
C= The value of the quote.
n= Number of days in the agricultural census without quotation for monthly basis of quotation.
N= Number of days high in the agricultural census in the calendar month.
jr= Number of actual days performed in the calendar month.
bc= Monthly Quote Base.
tc= The applicable quote type, as referred to in point 4.b).
In no case, the application of the above formula can result in C reaching a value less than zero.
The provisions of this paragraph shall not apply to workers who are engaged in accordance with paragraph 1.
4. The rates applicable to the contribution of the employed persons covered by this Special Scheme shall be as follows:
a) During periods of activity:
For common contingencies, 20.20 percent, with 15.50 percent in charge of the company and 4.70 percent in charge of the worker.
For the contribution of occupational accidents and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006 shall apply. General State budgets for 2007, in the wording given by the eighth final provision of Law 26/2009 of 23 December, with the resulting premiums being the sole responsibility of the company.
b) During the periods of inactivity, the rate of contribution shall be 11.50%, with the resulting contribution being the sole responsibility of the worker.
5. The following reductions in business contributions to the contribution to this Special Regime are established.
(a) In the contribution to workers included in the agricultural census referred to in paragraph 1, in the list of groups 2 to 11, the monthly contribution to be paid by the undertaking shall be reduced by 38.70%. euro, in monthly computation. The amount to be reduced by EUR 34,83/month shall be applied to the contribution of common contingencies and EUR 3,87 per month to the contribution for the contingencies of occupational accidents and occupational diseases.
(b) In the price for real days in respect of workers on temporary and fixed contracts, who are included in the contribution groups 2 to 11, inclusive and included in the agricultural census, the reduction shall be 1,68 euro for each day, of which EUR 1.50 shall apply to the contribution of common contingencies and EUR 0.18 to the contribution of occupational accidents and occupational diseases.
However, where 23 or more actual days have been carried out in the mensuality concerned, employers may practice the reduction provided for in subparagraph (a)
(c) The reductions in the contribution of common contingencies, which shall proceed under the provisions of paragraphs (a) and (b) above, shall apply in respect of the quotas resulting from the provisions of Article 30 (3) and (4), in cases where the allowances and reductions referred to in that Article are also applicable.
6. During the receipt of the unemployment benefit, if it is to be listed in the Special Agrarian Scheme, the contribution base shall be the minimum basis of the General Social Security Scheme corresponding to the contribution group of the worker in the the time to take the legal status of unemployment, or where the obligation to list is terminated.
The listing basis shall be updated in accordance with the basis in force at any time corresponding to the contribution group of the worker at the time of the legal situation of unemployment or in which the obligation to pay is terminated. Quote.
Section 3. Special Regime of Workers for Own or Self-Employed Account
Article 14. Bases and types of quotation.
As of January 1, 2010, the basis and type of contributions for common contingencies to this Special Regime will be as follows:
1. Quote Type: the 29.80 per 100.
However, where the self-employed or self-employed person does not have temporary disability protection under the scheme, the rate of contribution shall be 26,50 per 100.
Workers included in this Special Regime who are not covered by the protection afforded to contingencies arising from accidents at work and occupational diseases shall make an additional contribution equivalent to the 0.1 per 100, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.
2. Quote bases:
2.1. Minimum contribution base: EUR 841.80 per month.
2.2. Maximum contribution basis: EUR 3,198,00 per month.
3. The contribution base for workers who, at 1 January 2010, are less than fifty years of age, shall be chosen by them, within the limits of the minimum and maximum basis.
4. Workers whose discharge in this Special Scheme has been carried out on their own initiative, as a result, in turn, of a discharge in the General Social Security Scheme or in another scheme of employed persons, may choose either the age at the time of the discharge, between maintaining the basis of quotation for which they were trading in the scheme in which they caused a discharge or choosing a levy base by applying the general rules laid down, for such purposes, in this scheme Special.
5. Without prejudice to the above paragraph, the contribution base for self-employed workers who, as at 1 January 2010, are aged 50 or over, shall be between the amounts of EUR 907.50 and EUR 1,665,90. monthly, except in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to be at the head of the business and is discharged in this Special Regime with forty-five or more years of age, in The choice of bases shall be between the amounts of 841,80 and 1,665,90 per month.
However, the basis for the contribution of self-employed workers who, before the age of 50, would have been listed in any of the social security schemes five or more years, will have the following: amounts:
(a) If the last accredited listing basis has been equal to or less than EUR 1,649,40 per month, it shall be listed on a basis between EUR 841,80 per month and EUR 1,665,90 per month.
(b) If the last credited contribution basis has been higher than EUR 1,649,40 per month, it shall be listed on a basis between EUR 841,80 per month and the amount of that increased by a percentage equal to the increased that you have experienced the maximum contribution base of this Special Regime.
6. Self-employed workers engaged in street or street sales (CNAE-09). 4781 Retail trade in food, beverage and tobacco markets and markets; 4782 Retail trade in markets and markets for textiles, clothing and footwear; 4789 Other retail trade in markets and goods not mentioned previously; and 4799 retail trade at home and 4799 retail trade through vending machines or street vendors), may choose as a minimum basis for listing during the year 2010, EUR 841.80 per month, or a base of Quotation of EUR 738,90 per month.
Self-employed persons engaged in home sales (CNAE 4799 retail trade) may also choose as a minimum basis for the year 2010 EUR 841,80 per month, or a contribution base of EUR 462.90 per month.
7. The first subparagraph of paragraph 6 shall apply to the working partners of the associated worker cooperatives engaged in the street sale, who receive income directly from the buyers.
In such cases, in the case where it is credited that the street sale is carried out for a maximum of three days a week in traditional markets or "markets", with sales hours less than eight hours a day, it will be possible choose between a list of EUR 841.80 per month, or a basis of EUR 462,90 per month.
The choice of quotation bases provided for in the preceding paragraph shall also apply to persons who are individually engaged in the street sale, for a maximum of three days a week, in markets traditional or "market" goods with a lower selling time of eight hours per day, provided that they do not have their own fixed establishment, or produce the goods or products they sell.
In any case, it must be made compulsory for the contingencies of occupational accidents and occupational diseases, applying, on the basis of the chosen quotation, the rate of premiums referred to in paragraph 9.
8. In the cases referred to in paragraphs 6 and 7, as they are exclusive sales activities, there are no cases where, in addition, the products to be sold are manufactured or manufactured.
9. For the contingencies of accidents at work and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006, in the wording given by the final provision, shall apply. Eighth of Law 26/2009, of 23 December, on the same basis of contribution chosen by the stakeholders for common contingencies.
10. Self-employed workers who, by reason of their work as an employed person at the same time, have paid contributions in 2009, with regard to common contingencies in the form of multiactivity and taking into account both the business and the the worker in the General Regime, as well as those made in the Special Regime, for an amount equal to or greater than EUR 10,752, shall be entitled to a refund of 50% of the excess in which their contributions are paid exceed the above amount, with the ceiling of 50% of the quotas entered into the Scheme Special, because of their contribution to the common contingencies of compulsory coverage.
The return will be made at the request of the person concerned, which will be made in the first four months of 2010.
11. The working partners of worker cooperatives engaged in the street sale which, before 31 December 2008, came under the General Regime and who, as a result of the provisions of Article 120.4 (8) of the Law 2/2008, of 23 December, of General Budget of the State for the year 2009, have been included, for the purposes of Social Security, in the Special Regime of Workers for Account of Own or Autonomous, will be entitled, during 2010, to a 50 per 100 reduction of the fee to be entered.
The reduction shall be applied to the quota to be applied, on the basis of the minimum basis chosen in accordance with paragraph 7, the rate of contribution applicable in accordance with paragraph 1 of this Article. Article.
Article 15. Bases and types of contributions in the Special System for Agricultural Own Account Workers, established in the Special Regime of the Workers for Account Own or Autonomy.
1. As of January 1, 2010, the bases and types of contributions for contingencies common to this Special System will be as follows:
(a) In respect of compulsory cover contingencies, where the worker has chosen to choose as a basis of contribution the minimum basis for this Special Scheme, fixed for the year 2010 at EUR 841,80 per month, the The applicable rate of contribution shall be 18,75 per 100.
If the worker is listed on a basis of contribution higher than that minimum base, the amount of the levy in excess of that minimum base shall apply to the rate of contribution of 28.30 per 100.
(b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the interest rate of the person concerned shall be 3,30 per 100.
2. For the contingencies of occupational accidents and occupational diseases, the provisions of Article 14.9 shall apply.
In the case of workers who have been framed in the Special Agrarian Regime, they have moved into this Special System and have not opted for the coverage of all professional contingencies, a quota resulting from the application of the rate of 1,00 per 100 shall continue to be paid, as a cover for invalidity and death and survival contingencies.
3. Similarly, workers included in this Special System who have not chosen to cover, in the field of protection provided, all the contingencies of accidents at work and occupational diseases, shall carry out a additional levy equivalent to 0,1 per 100, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.
Section 4. Special Regime of Home Employees
Article 16. Base and quote types.
1. The basis and type of contribution to this Special Scheme shall be as from 1 January 2010, the following:
Listing basis: EUR 738.90 per month.
Quote Type: 22.00 per 100.
When, in accordance with the current regulations, the distribution of the type of quotation indicated above is applicable, this will be done as follows: in charge of the employer the 18.30 per 100 and the employee of home the 3.70 per 100. Where the household employee provides services on a partial or discontinuous basis to one or more employers, the rate of contribution indicated above shall be the sole responsibility of the employee.
2. In addition to the contribution provided for in the previous paragraph, during the year 2010, the workers included in this Special Scheme shall make an additional contribution to the financing of the benefits provided for in Chapters IV and IV. (d) of Title II of the General Law on Social Security, equivalent to 0,1 per 100, applied on the single basis of contribution.
The additional contribution, in the case of full-time workers, will be for the sole account of the employer.
Section 5. Special Regime of the Sea Workers
Article 17. Applicable rules.
1. The provisions of Section 1 of this Chapter shall apply to the Special Regime of the Workers of the Sea, without prejudice to the provisions of the Order of 22 November 1974 and the provisions of the Order of 22 November 1974. established for the contribution of workers included in the second and third groups, as referred to in Article 19.6 of the recast of Laws 116/1969 of 30 December 1969 and 24/1972 of 21 June, approved by the Decree 2864/1974, dated August 30.
2. As of 1 January 2010, the rate of contribution for the common contingencies of the self-employed person shall be 29,80 per 100.
Section 6. Special Regime for Coal Mining
Article 18. Peculiarities in the contribution of the Special Regime for Coal Mining.
1. During the receipt of the unemployment benefit, if it corresponds to the Special Scheme for Coal Mining, the contribution base shall be the standard in force corresponding to the category or professional craft of the worker in question. the time of the legal situation of unemployment. Such a contribution basis shall be updated in accordance with the basis in force at any time corresponding to the category or professional craft of the worker at the time of the legal situation of unemployment.
2. The contribution by common contingencies, in respect of workers belonging to newly created professional categories or specialties which are not assigned the corresponding standard base, and until it is determined, shall be made in function of the basis of contribution for accidents at work and occupational diseases.
This criterion will also apply to the assumptions of professional categories or specialties that, having disappeared, will be re-created again.
3. The quotation in the special agreement signed in the Special Regime for Coal Mining shall be as follows:
3.1 Professional categories or specialties that have a standardized basis of quotation, at the time of subscription of the special agreement.
The following rules apply:
First. The initial basis of quotation corresponding to the special agreement shall be the standard basis in force at the time of the subscription of the agreement for the professional category or specialty to which the worker belonged. The successive listing bases shall be equivalent to the standard bases which, in each financial year, are fixed for the respective professional category or craft.
Second. -If the standard basis of the professional category or specialty concerned has, in the relevant economic year, a lower amount than the special agreement, it shall remain unchanged until the the standard base to be set is a value equal to or greater than that of the special agreement.
Third.-In the event that the professional category or specialty to which it belonged, the worker who signed the special agreement, at the time, disappears, the contribution base of the special agreement may be updated. in accordance with the provisions of Article 6.2.2 of Order TAS/2865/2003 of 13 October 2003 governing the special convention in the social security system, which may be increased by a maximum of the percentage of variation of the minimum basis for listing in the General Regime.
As from the time the normalized listing basis for the relevant professional category or specialty is reestablished, the basis for listing in the special agreement will be the basis for the creation of the new category normalized, without prejudice to the second rule.
3.2. New creation categories or professional specialties that do not have a standard base fixed at the time of the special convention subscription.
In the cases indicated, the basis for listing, at the time of subscription of the special agreement, shall be that which results from the application of the procedure laid down in Article 6.2.1.b) of Order TAS/2865/2003 of 13 October 2003. The initial base so determined shall be replaced by the standard basis which, for the professional category or craft, is fixed by the Ministry of Labour and Immigration.
4. For the purposes of determining the contribution by pensioners of permanent incapacity, in the cases referred to in Articles 20 and 22 of the Order of 3 April 1973, for the application and development of Decree 298/1973 of 8 February 1973, and there is no standard basis for listing in respect of the professional category or specialty occupied by pensioners, in all or in one of the periods to be taken into account for the calculation of the retirement pension and for the purposes of determine the amounts to be deducted from the retirement pension, the following rules shall apply:
First.-It shall be taken into account as a basis of quotation and for the periods indicated the basis of quotation fixed for the professional category or specialty concerned, prior to its disappearance.
Second. The quoted basis shall be increased by applying the percentage of the increase which the minimum basis for listing in the General Regime corresponding to the listing group in which it was placed. the professional category or craft to which the worker belongs, at the time, the worker.
5. For the purposes of the calculation of the standard quotation bases, the General Treasury of Social Security shall take the days worked and released in the General File of Affiliation, according to the information provided by the companies in the sector in accordance with the obligations set out in the General Regulation on the registration, affiliation, high, low and variations of data of workers in social security, approved by Royal Decree 84/1996 of 26 January.
Section 7. th Coefficient price reducers applicable to companies excluded from any contingency and to collaborating companies
Article 19. Coefficients applicable to companies excluded from any contingency.
Since January 1, 2010, the reducing coefficients to be applied to the fees payable by the companies excluded from any contingency will be as follows:
(a) In companies excluded from the contingency of temporary incapacity arising from common illness or non-work accident, the coefficient 0,055 shall be applied, corresponding to 0,046 to the business quota, and 0,009 to the quota of the worker.
(b) In the cases referred to in the second subparagraph of paragraph 2, first subparagraph, of the fifth transitional provision of Royal Decree 480/1993 of 2 April 1993, which is integrated into the General System of Social Security The Special Scheme of Social Security of Local Government Officials shall apply the coefficient 0,045, corresponding to 0,034 to the business quota and 0,011 to the fee charged by the worker.
Article 20. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.
From 1 January 2010, the coefficient of reduction applicable to undertakings authorized to cooperate voluntarily in the management of the economic performance of temporary incapacity arising from common illness or accident In the form provided for in article 77,1 (d) of the recast text of the General Law of Social Security, it will be 0.055 on the quota that would correspond to them if the collaboration does not exist.
Article 21. Application of the reducing coefficients.
The amount to be deducted from the quotation in the cases referred to in the preceding articles shall be determined by multiplying by the coefficients indicated or the sum of the same, if any, the full quota resulting from the application of the the single rate in force for the relevant trading bases.
Section 8. Applicable Coefficient to determine quote in special convention assumptions
Article 22. Applicable coefficients.
1. The following coefficients shall apply from 1 January 2010 in the special agreement:
(a) Where the special convention is intended to cover all benefits arising from common contingencies, except for temporary incapacity, risk during pregnancy, risk during breast-feeding natural, maternity and fatherhood, 0.94.
(b) Where the special agreement had been concluded before 1 January 1998 and covers the coverage of retirement benefits and permanent incapacity and death and survival, arising from contingencies common, and social services, the 0.77.
(c) In the cases of special agreement concluded before 1 January 1998 by workers hired on a part-time basis and in the cases of reduction of the working day with a proportional reduction in salary, the 0.77. If the special agreement had been concluded after 1 January 1998, in the cases indicated or during the situation of a special high motivated by a statutory strike or a lockout, 0,94.
(d) In the case of workers receiving unemployment benefit, entitled to a contribution for the retirement pension, who subscribe to the special convention governed by Article 24 of Order TAS/2865/2003 of 13 December 2003, October:
For the entire contribution base chosen by the person concerned, for the coverage of the contingencies of permanent disability and death and survival, the 0.14.
By the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, 0.80 at every moment, the 0.80.
If the special agreement had been concluded before 1 January 1998 or brought its cause of authorized employment regulation files prior to that date, the following coefficients shall apply:
For the entire contribution base chosen by the person concerned, for the coverage of permanent disability and death and survival contingencies, 0.33.
For the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, is at every moment, 0.40.
e) In the special agreements regulated by Royal Decree 2805/1979 of 7 December 1979 on the inclusion in the General System of Social Security of Spaniards not resident in national territory who have the status of officials or employees of international intergovernmental organisations, where they have been signed before 1 January 2000, shall apply the 0,77. To those subscribed after that date shall be of application the 0.94.
(f) In the cases of a special agreement signed by those who are to serve in the European Union Administration, for the coverage of permanent disability benefits, the 0,27.
g) In the special agreements signed under the Royal Decree 996/1986 of 25 April, which regulates the subscription of a special convention for emigrants and children of emigrants, 0.77 will apply.
(h) In the special agreements signed under Royal Decree 615/2007 of 11 May, which regulates the Social Security of caregivers of persons in a situation of dependence, 0.77 will apply. Similarly, a contribution shall be made by vocational training to an amount equal to 0,20 per 100 of the contribution base referred to in Article 4.1 of the said royal decree.
2. In order to determine the price in the cases referred to in the preceding paragraph, the full quota shall be calculated by applying to the quotation basis corresponding to the single rate of contribution in force in the General Regime, and the result obtained multiply by the coefficient that in each case corresponds, constituting the product that results the quota to be entered.
Section 9. Coefficient applicable to determine the contribution rate in assistance-level unemployment benefits
Article 23. Determination of the coefficients.
1. In order to determine the contribution to be made by the workers entitled to the unemployment benefit referred to in Article 218 of the recast of the General Law on Social Security, the reduction coefficient 0,20 shall apply, deduct from the resulting full quota.
2. To determine the contribution to be made by the beneficiaries of the unemployment benefit referred to in Article 215 of the recast of the General Social Security Act, in the case of employed persons employed in the fixed character included in the Special Agricultural System of Social Security, shall be quoted to the Social Security for the minimum basis of contribution in force at any time applying a coefficient of reduction of 0.69, to be deducted from the resulting full quota, and in the cases referred to in paragraph 1 above, the indicated reduction coefficient shall be applied in that section.
Section 10-Financing of the functions and activities attributed to the mutual of occupational accidents and occupational diseases of the Social Security in relation to the coverage of the economic benefit of incapacity temporary
Article 24. Determination of the quota fraction.
1. The financing of the functions and activities attributed to the mutual of occupational accidents and occupational diseases of the Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies (a) the employees of the associated companies who have chosen to formalise the coverage with them shall be made during the year 2010 by the proportion of the quota referred to in Article 71.2 of the Regulation on the cooperation of such undertakings. entities, approved by Royal Decree 1993/1995, of 7 December, applying the coefficient of 0.06 on the full share obtained by these companies as a result of applying the single rate of contribution for common contingencies to the relevant trading bases. This percentage may be raised up to 0,062 for those mutuals who credit a population coefficient protected by common contingencies in excess of the percentage determined by members of professional contingencies, or register a the percentage of temporary disability processes by common contingencies higher than the one set by the protected population, or credit the financial insufficiency of the general coefficient on the basis of structural circumstances, all in the terms that are sufficiently in advance to be determined by the Directorate-General for Management of Social Security, by means of a judgment given to the effect and published in the "Official Gazette of the State".
2. The proportion of the quota provided for in Article 76.2 of the Regulation referred to in the previous paragraph, which must be paid to the mutual benefit of occupational accidents and occupational diseases of social security for the financing of the the economic benefit due to the temporary incapacity of the workers included in the Special Scheme for the Self-Employed or Self-Employed Workers and the workers included in the Special System for Agricultural Own-Account Workers, fixed for the year 2010 in the result of applying the rate of 3.30 per 100 to the corresponding year Quote basis.
Section 11. Coefficient to determine the contributions from the mutual work accidents and occupational diseases of the Social Security and collaborating companies for the maintenance of the common services
Article 25. Applicable coefficients.
1. Contributions from the mutual of occupational accidents and occupational diseases of social security for the support of the common services of social security, as referred to in Article 75 of the general regulation on contributions and (i) the settlement of other social security rights shall be determined by applying the coefficient of 16,00 per 100.
The General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each of the mutuals concerned, once the part relating to reinsurance has been discounted. mandatory.
2. The coefficient for determining the amount to be entered by undertakings authorized to assist in the management of health care and temporary incapacity arising from the contingencies of accidents at work is fixed at 31.00 per 100. occupational diseases, as a contribution to the maintenance of the common services of social security and to the contribution to other general expenses and to the requirements of national solidarity.
This coefficient shall apply to the contributions of accidents at work and occupational diseases raised by permanent incapacity and death and survival.
Section 12. Cotization to Social Security in Special Assumptions
Article 26. Increase in the business quota for common contingencies in short-term temporary contracts.
In contracts of a temporary nature whose effective duration is less than seven days, the business quota for Social Security for common contingencies shall be increased by 36 per 100. Such an increase shall not apply to contracts of interinity.
Article 27. Contribution to the payment of wages on a retroactive basis.
1. Where wages are to be paid retroactively, the income of the liquidations to be paid to the Social Security, Unemployment, Guarantee Fund and Vocational Training, as a result of which, shall be made in the the time limits laid down in Article 56.1 (c) of the General Regulation on the collection of social security, approved by Royal Decree 1415/2004 of 11 June.
In such cases, the income shall be made by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force in the months to which the said salaries correspond shall be taken.
2. In the same way, any consideration which may not be the subject of an early quantification, in whole or in part, for the purposes of the pro rata referred to in Article 1, to which the undertakings must conclude a settlement, shall be settled. complementary to the differences in contributions for the months of the year already passed, and to increase, in the relevant part, the contributions to be paid during the financial year 2010.
3. The additional liquidations referred to in the preceding paragraphs shall be drawn up in detail separately from each of the intervening months.
Article 28. Price for perceptions for holidays accrued and not enjoyed.
Perceptions for annual leave accrued and not enjoyed and that are paid to the end of the employment relationship will be the subject of liquidation and additional contribution to the month of the extinction of the contract.
The settlement and supplementary contribution shall comprise the days of the holiday period, even if they also reach the following calendar month or a new employment relationship is initiated during the holidays, without any pro-rata application, where appropriate, of the maximum contribution ceiling for the month or months concerned.
Notwithstanding the provisions of the preceding paragraph, in cases where, by law or in implementation thereof, it is established that the remuneration to be paid by the worker must include the proportional share corresponding to the the accrued holiday, the general listing rules shall apply.
Article 29. Quotation for the processing salaries.
According to the provisions of Article 209.6 of the recast text of the General Law of Social Security, the employer is the subject responsible for the fulfilment of the obligation to pay for the processing salaries in the Article 56 of the recast text of the Law of the Workers ' Statute, adopted by Royal Decree-Law 1/1995 of 24 March, without prejudice to its right to claim the amount of the quotas corresponding to those salaries in the terms provided for in Article 57.2 of the latter law, and in the Royal Decree 924/1982 of 17 April 1982 on claims to the State for processing salaries in dismissal trials and other supplementary provisions.
The revenue of the corresponding quotas shall be made within the time limit provided for in Article 56.1.c. 4. of the General Regulation on the collection of social security.
Article 30. Quote type in special assumptions.
1. The rate of temporary incapacity arising from common contingencies in the cases referred to in Article 112a of the recast of the General Law on Social Security shall be 1,70 per 100, of which 1,42 per 100 shall be position of the company and 0.28 per 100 in charge of the worker. The latter percentage shall also apply to determine the contribution of the worker to the temporary incapacity contribution arising from common contingencies in the cases referred to in the additional 20th of the Law 40/2007, of 4 December, of measures in the field of Social Security.
2. The rate of temporary incapacity in the cases referred to in the additional 30th of the recast of the General Social Security Act shall be 3,30 per 100 for the self-employed of the Special scheme for the workers of the Sea and for self-employed or self-employed persons and self-employed persons in agriculture included in the Special System referred to in Article 15 of this order.
3. For the purposes of applying both the allowances provided for in Article 4.1 of Law 43/2006 of 29 December 2006 for the improvement of growth and employment, and for the reductions laid down in the fourth additional provision of the Law 26/2009, of 23 December, shall take into account the quotas resulting from the application of the levy rate to the corresponding levy rate of 22,18 per 100. In relation to employees of the Special Agrarian Scheme, such allowances and reductions shall be determined on the basis of the quotas resulting from the application of the levy rate of 14,57 per 100 to the corresponding contribution base.
4. In accordance with Article 3 of Law 43/2006 of 29 December 2006, the following bonuses shall apply:
(a) Contracts which, prior to 1 January 2007, have been transformed into indefinite shall entitle the business price to the Special Agrarian Scheme of EUR 2,17 for each day listed during the calendar month, in the case referred to in Article 13.1, and EUR 2,71 for each actual day quoted, in the case referred to in Article 13.2, with a maximum of EUR 800 per year in both cases.
(b) Indefinite full-time contracts concluded with unemployed workers with family responsibilities as from 3 December 2008 will entitle the employer to a bonus on the business contribution to the scheme. Agricultural Special of EUR 4,07 for each day listed during the calendar month, in the case referred to in Article 13.1, and EUR 5,08 for each actual day quoted, in the case referred to in Article 13.2, with a maximum of EUR 125 monthly and EUR 1,500 per year in both cases.
5. The sum of the allowances and reductions referred to in paragraphs 3 and 4 of this Article and Article 13 (5) shall not exceed the amount of the corresponding fee.
6. In relation to the firemen referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient reducing the retirement age in favour of the firemen at the service of the administrations and public bodies, it will proceed apply an additional rate of 6.50 percent, of which 5.42 percent will be in charge of the company and 1.08 percent of the worker.
7. With regard to the members of the Ertzaintza Body referred to in the additional 4seventh provision of the recast text of the General Law on Social Security, and without prejudice to paragraph 4 thereof, it shall proceed apply an additional rate of 4 percent, of which 3.34 percent will be in charge of the company and 0.66 percent of the worker.
CHAPTER II
Unemployment Contribution, Salary Guarantee Fund And Vocational Training
Article 31. Bases and types of quotation.
1. The basis for the unemployment contribution, the Guarantee Fund and the Vocational Training, in all the social security schemes covered by such contingencies, with the exception of the Special Agrarian Regime, to which the Article 32, and the workers included in the second and third groups of the Special Regime of the Workers of the Sea, the basis of which shall be determined by order of the Ministry of Labour and Immigration, shall be the corresponding to the contingencies of occupational accidents and occupational diseases.
Regardless of their inclusion in the unemployment contribution basis, the calculation of the benefit regulatory basis shall exclude the remuneration for overtime, as provided for in Article 211.1 of the recast text of the the General Law of Social Security.
2. The rates of contribution for unemployment, the Guarantee Fund and the Vocational Training Fund shall be as from 1 January
:2.1 Unemployment:
2.1.1 Indefinite recruitment, including indefinite fixed and part-time contracts, as well as the employment of fixed-term contracts in the form of training contracts in traineeships, interinity and contracts, whatever the modality used, carried out with workers who have recognised a degree of disability not less than 33 per cent: 7.05 per 100, of which 5.50 per 100 will be borne by the company and 1,55 per 100 by the worker.
2.1.2 Determined duration:
2.1.2.1 Recruitment of fixed-term duration: 8.30 per 100, of which 6.70 per 100 will be borne by the employer and 1.60 per 100 by the employee.
2.1.2.2 Contracting of fixed-term fixed-term contracts: 9,30 per 100, of which 7.70 per 100 shall be borne by the employer and 1,60 per 100 by the worker.
2.1.3 Processing of fixed-term hiring for indefinite duration: When the fixed-term, fulltime or part-time contract is transformed into an indefinite duration contract, shall apply the rate of contribution provided for in paragraph 2.1.1 from the date of the date of processing.
2.1.4 Worker and worker partners of cooperatives: the worker partners of the worker cooperatives, the workers ' partners of the Community's cooperatives of the land, as well as the partners of In the case of cooperatives, including in social security schemes which have been provided for in the case of unemployment, they shall be listed at the rate provided for in paragraph 2.1.1, if the societarium link with the cooperative is indefinite, and at the rate provided for in the paragraph 2.1.2, if the societarium link with the cooperative is of a fixed duration.
2.1.5 Collective with a temporary service relationship with administrations, health services or the armed forces: Employment officers of public administrations, staff with appointment temporary statutory health services, complement military personnel and military personnel of the armed forces who maintain a relationship of services of a temporary nature shall be listed as provided for in paragraph 2.1.1, if such services are of interinity or substitution, and as provided for in paragraph 2.1.2, if those services are of an eventual nature.
2.1.6 Recognition of disability during the term of the contract of a given duration: The type of contribution provided for in paragraph 2.1.2 shall be amended by the rate laid down in paragraph 2.1.1 above from the date on which the recognize the worker with a disability degree of not less than 33 per 100.
2.1.7 Trade representatives providing services for several companies: Trade representatives providing services as such for several companies will be subject to the type of unemployment contribution which will be applied to them. corresponds to each procurement.
2.1.8 Internationals working in penitentiary and minor workshops: Penados and minors who carry out work activities in prison workshops and detention centers will apply the type provided for in the 2.1.1.
2.1.9 Public and trade union charges: The public and trade union charges referred to in Article 205.4 of the recast of the General Law on Social Security shall be listed in accordance with paragraph 2.1.2. your dedication is exclusive full time or part time.
2.1.10 Reserves: Voluntary reservists, except where they are career officials, and reservists of special availability, when activated to provide services in units, centres and agencies of the Ministry of Defence shall be listed at the rate referred to in paragraph 2.1.2.1
2.2 Wage Guarantee Fund: 0.20 per 100, in charge of the company.
2.3 Professional training: 0.70 per 100, of which 0.60 per 100 will be in charge of the company, and 0.10 per 100 per employee.
Article 32. Bases and types of contribution for Unemployment and Guarantee Fund in the Special Agrarian Regime.
1. The contribution to the unemployment contingency of employed persons, included in the Special Agricultural Scheme, shall be obtained by applying to the basis of contributions laid down in Article 13 (1) and (2), in accordance with the Common contingency contributions for the worker, the following types:
For employed persons of a fixed character, 7.05 per 100, of which 5,50 per 100 will be in charge of the company and 1,55 per 100 in charge of the worker.
For employees of an eventual character, the 8.30 per 100, of which the 6.70 per 100 will be in charge of the company and the 1.60 per 100 in charge of the worker.
By way of derogation from the preceding paragraph, in the case of fixed-term contracts or contracts concluded with disabled workers referred to in Article 31.2.1.1, the rate applicable shall be 7,05 per 100 of the that 5.50 per 100 will be in charge of the company and the 1.55 per 100 will be in charge of the worker.
2. The levy in favour of the Salarial Guarantee Fund of employed persons covered by this Special Scheme shall be obtained by applying to the basis of contributions laid down in Article 13 (1) and (2), in accordance with the Common contingency listing for the worker, the 0.20 per 100, which shall be the sole responsibility of the undertaking.
Article 33. Rules applicable to the Special Regime of the Sea Workers
In the Special Regime of the Workers of the Sea, to the basis of unemployment contribution, determined in accordance with the provisions of Article 31 of this order, the weightings to which they relate shall apply. Article 19 (6) of the recast text approved by Decree 2864/1974 of 30 August 1974 and the Order of 22 November 1974, without prejudice to Article 17 of that order.
CHAPTER III
Listing on partial-time contract assumptions
Article 34. Quotation bases.
1. The contribution to social security, unemployment, the guarantee fund and the vocational training provided for in part-time work contracts shall be made on the basis of the remuneration actually paid on the basis of the hours worked in the month that is considered.
2. The following rules shall apply to determine the monthly contribution basis for common contingencies:
First.-The remuneration payable for the ordinary and supplementary hours in the month referred to in the quotation shall be computed, whatever form or denomination, irrespective of whether it has been satisfied on a daily basis, weekly or monthly.
Second. Such remuneration shall be added to the proportional share corresponding to weekly rest and bank holidays, extraordinary payments and other remuneration concepts that have a periodicity in their accrual. higher than the monthly or non-periodic in character and are satisfied within the year 2010.
Third. -If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum basis resulting from the provisions of Article 35 or greater than the maximum laid down in general the various groups of professional categories shall be taken, respectively, as a basis for quotation.
3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as for unemployment, the Guarantee Fund and the Vocational Training Fund, the remuneration for such accidents shall also be taken into account. (a) the first and second subparagraph of the preceding paragraph shall be taken into account in the case of overtime. In no case shall the basis thus obtained be higher, from 1 January 2010, to the maximum ceiling referred to in Article 2.1 and not less than EUR 4,45 per hour worked.
Regardless of their inclusion in the unemployment contribution basis, the calculation of the benefit regulatory basis shall exclude remuneration for these overtime hours.
4. The remuneration to be paid by part-time workers for the concept of overtime motivated by force majeure, as referred to in Article 35.3 of the recast of the Law on the Staff Regulations, is subject to the additional contribution as regulated in Article 5 of this order.
Article 35. Minimum basis for common contingency contributions.
1. From 1 January 2010, the minimum basis for hours applicable to part-time work contracts shall be as follows:
| Professional Categories | Minimum Base Per Hour | |||
|---|---|---|---|---|
|
1 | Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute | 6.22 | ||
|
2 | 5.16 | |||
|
3 |
3 | Administrative and Workshop | 4.49 | |
| 4 | Untitled Helpers | 4.45 | ||
|
5 | 4.45 | |||
| 6 | Subalternate |
6 |
4.45 | |
| 7 |
4.45 | 8 | ||
| second | 4.45 | |||
| 9 | Third and Specialist Officers |
10 | ||
|
10 Work_table_body"> Unskilled eighteen-year-old workers | 4.45 | |||
|
11 | Workers under the age of eighteen, whatever their professional category | 4.45 |
2. The minimum monthly contribution basis will be the result of multiplying the number of hours actually worked by the minimum hourly base set in the previous section.
Article 36. Contribution to temporary disability, risk during pregnancy, risk during natural breastfeeding and maternity or paternity.
During situations of temporary incapacity, risk during pregnancy, risk during natural breastfeeding and maternity or paternity the daily basis of contribution will be the result of dividing the sum of the bases of contribution (a) in the three months immediately preceding the date of the causative event between the number of days actually worked and, therefore, listed in that period. This basis shall apply only to the days in which the worker would have been obliged to provide effective services within the undertaking, not to be in any of the above situations.
Article 37. Contribution to the situation of pluriemployment.
Where the worker provides services in two or more undertakings on a part-time basis, each of them shall be listed on the basis of the remuneration paid to him. If the sum of the remuneration received exceeds the maximum contribution ceiling for social security, it shall be distributed in proportion to those paid to the worker in each of the undertakings.
Article 38. Quotation in the case of concentrated work in periods of less than high.
1. In accordance with Article 65.3 of the General Regulation on the Listing and Settlement of Other Social Security Rights, in those cases where workers have agreed with their employer that the whole of the hours of (i) work which must be carried out each year at certain periods of each year, in receipt of all the annual remuneration or the remuneration for the lower period in question, in those periods of concentrated work, In addition to the monthly, the Social Security contribution will be made in accordance with the with the following rules:
First. The basis of quotation shall be determined when the contract of employment is concluded and at the beginning of each year in which the worker is in that situation, counting the total amount of the remuneration that is entitled to to receive the part-time worker in that year, excluding in any case the amounts corresponding to the non-computable concepts in the social security contribution base, in accordance with the provisions of Article 23 of the Regulation Cited general and other supplementary provisions.
Second. The amount obtained shall be prorated between the twelve months of the year or the lower period in question, thereby determining the amount of the contribution base corresponding to each of them and irrespective of the remuneration is paid in full in the periods of work concentrated or in a pro rata manner throughout the respective year or lower period.
Third. The monthly basis of quotation, calculated in accordance with the above rules, may not be less than the amount of the minimum bases resulting from the provisions of Article 35.
Fourth. -If, at the end of the financial year or period in question, the part-time contract worker, in the absence of his employment relationship, had received remuneration for a different amount than initially considered in the that year or period for determining the monthly basis of contribution during the same period, in accordance with the above rules, the corresponding regularisation shall be carried out. To this end, the employer must either practise the corresponding supplementary settlement of quotas for the differences in more and make the payment within the month of January of the following year or the month following that in which the relationship is extinguished. or request, where appropriate, the return of the fees that are unduly paid.
Fifth. -Also, the Administration of Social Security will be able to carry out the settlement of quotas of its own motion and to agree the requested returns that are, in particular, in the cases of extinction of the relationship of these workers on a part-time or early retirement basis, on the basis of a permanent disability pension, death or any other cause, with the result that the scheme is reduced corresponding to the Social Security and to cease the obligation to list.
2. The provisions of the above paragraph shall not apply to the fixed-discontinuous workers referred to in Article 15.8 of the recast of the Law of the Workers ' Statute, in accordance with the provisions of the additional provision Royal Decree 1131/2002 of 31 October 2002.
Article 39. Minimum contribution basis for the associated worker cooperative partners, in the case of a part-time contract.
The basis of contributions by common and professional contingencies of worker cooperative members who have opted in their statutes to assimilate the workers ' employees to employed persons, (a) in the case of the cooperative activity in the General Regime, in the Special Regime of the Workers of the Sea or in the Special Regime for Coal Mining, in the case of the provision of part-time services, it may not be less than the amounts which are shown below for the different trading groups:
| Minimum monthly | ||
|---|---|---|
| 1 | 412.80 | |
| 2 | 299.70 | |
|
| 3 | 260,70 |
| 4 to 11 | 258.60 |
Article 40. Contribution to the Special Agrarian Regime in the case of part-time contracts.
The provisions of this Chapter shall not apply for the purposes of determining the contribution of employed persons included in the field of application of the Special Agricultural Scheme, contracted on a part-time basis, in respect of which shall be as set out in Article 13 (1) and (2
.Article 41. Quote in the legal guardian or direct care assumptions of a family member.
The contribution of workers who, for reasons of legal guardian or direct care of a family member and in accordance with the provisions of Article 37.5 of the recast of the Law of the Workers ' Statute, make a working day (a) a reduction shall be made on the basis of the remuneration which it receives without, in any event, the contribution base being less than the amount resulting from multiplying the hours actually worked in the month referred to in the contribution by the the minimum time bases referred to in Article 35.1 of this order.
CHAPTER IV
Quotation in contracts for training
Article 42. Determination of quotas.
1. During the year 2010, the contribution to social security and other contingencies protected by workers who have concluded a contract for training shall be carried out in accordance with the following:
(a) The contribution to Social Security will consist of a single monthly fee of 35.92 euros for common contingencies, of which 29.95 euros will be charged to the employer and 5.97 euros for the worker, and of 4.12 euros for professional contingencies, in charge of the employer.
(b) The contribution to the Salarial Guarantee Fund shall be a monthly fee of EUR 2,28, by the employer.
(c) For the purposes of the contribution for vocational training, a monthly fee of EUR 1,25 shall be paid, of which EUR 1,10 shall correspond to the employer and EUR 0.15 to the worker.
(d) The remuneration to be paid by workers in respect of overtime shall be subject to the additional levy provided for in Article 5.
2. The provisions of paragraph 1 (a) shall also apply to the contribution of research staff in training for grants included in Royal Decree 63/2006 of 27 January 2006 approving the Staff Regulations of the investigating staff in the training.
This trading system will not affect the determination of the amounts of the economic benefits to which they are entitled, in respect of which the amount of the minimum base corresponding to the group will continue to be applied Contribution of the General Regime.
Additional disposition first. Contribution by professional contingencies in the cases of suspension of the employment relationship.
The contribution by accident of work and occupational diseases by those workers who have suspended the employment relationship for economic, technical, organizational or production causes or derived from force majeure, to which Article 47 of the recast text of the Law of the Staff Regulations, which are in a state of total unemployment, shall be effected by applying the rates established for the respective economic activity, in accordance with the of the premiums laid down in the fourth provision of Law 42/2006, 28 of December of the General Budget of the State for the year 2007, in the wording given by the eighth final provision of Law 26/2009, of 23 December, of the General Budget of the State for the year 2010.
Additional provision second. Contribution of unemployed workers to work for social collaboration work.
1. In accordance with the provisions of the fifth additional provision of the General Regulation on the listing and settlement of other social security rights, public administrations which, in accordance with the provisions of Article 38 of the Royal Treaty, Decree 1445/1982 of 25 June 1982 using unemployed workers to carry out social collaboration work, they will be obliged to formalize the coverage of occupational accidents and occupational diseases. workers and to enter the quotas corresponding to the aforementioned contingencies.
2. The basis of contributions for the contingencies referred to in the preceding paragraph shall be calculated on the basis of the average of the contribution bases for such contingencies, in the last six months of effective occupation, without prejudice to the application, (c) case, as provided for in Article 8 (3) and (4
.In the case of workers receiving unemployment benefit, the contribution base shall be equal to the minimum contribution ceiling referred to in Article 2.
Additional provision third. Contributions during the collection of unemployment benefits by victims of gender-based violence.
During the period of receipt of unemployment benefits by victims of gender-based violence that have suspended the employment relationship, the management entity of the benefits will pay the contribution to the Social security as established for the purposes of the termination of the employment relationship.
First transient disposition. Option of bases of quotation, in certain assumptions, in the Special Regime of Workers for Account Own or Autonomous.
The workers covered by the Special Scheme for the Own or Self-Employed Workers who, on the date of the impact of the contribution bases provided for in Article 14, have opted for the maximum basis permitted until that time, until the last day of the month following that of the publication of this order in the "Official Gazette of the State", any basis of quotation from the one to which they were listed and the the maximum limit that applies to them. The new base chosen shall have effect from 1 January 2010.
Second transient disposition. Application of the rate of accident premiums in respect of periods prior to 1 January 2010.
For the determination of the quotas to be entered by the contingencies of accidents of work and occupational diseases corresponding to periods of liquidation before 1 January 2010, date of entry into force of the (a) the rate of premiums regulated in the fourth additional provision of Law 42/2006 of 28 December 2006, in the wording given by the eighth final provision of Law 26/2009 of 23 December, the applicable rates shall be those in force in the the settlement period in question.
Transitional provision third. Income from contribution differences.
1. The differences in prices which could have been incurred in the application of the provisions of this order in respect of the contributions which, as from 1 January 2010, would have been made, may be entered without a surcharge within the period specified in the end on the last day of the second month following the publication of this order in the "Official State Gazette".
2. In addition, the differences in contributions which arise as a result of what is laid down in the first transitional provision, where the workers concerned opt for a higher contribution basis than that for which they are based. By listing, they may be entered without a surcharge until the last day of the month following the end of the period of option set out in the above provision.
Transitional disposition fourth. Provisional determination of the applicable contribution bases in the Special Regime for Coal Mining.
The contribution of the workers included in the Special Regime for Coal Mining, with respect to common contingencies, will be carried out on the bases established for 2009, until the bases of the contribution are approved. they are to be governed in this financial year, without prejudice to the regularisations to which, subsequently, there is a place.
Final disposition first. Entry into force.
This order shall enter into force on the day following that of its publication in the "Official Gazette of the State", with effect from 1 January 2010.
Final disposition second. Application and development powers.
The Directorate-General for Social Security Management is empowered to resolve any questions of a general nature in the application of this order.
Madrid, January 12, 2010. -Minister of Labor and Immigration, Celestino Corbacho Chaves.
