Law 40/2007, of December 4, measures in the field of Social Security, allows, in its additional provision twenty sixth, workers of customs agencies who were deprived of their jobs on the occasion of the entry into force of the single European market, on 1 January 1993, incorporated in a special agreement with the Social Security in order to be guaranteed to reach the age of 65 years causing right to a retirement pension equivalent to which they had perceived continue active in the service of such agencies.
For his part, item 125.2 of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, configures Institute of the special agreement with the Social Security Administration as a situation assimilated contributor in any of their regimes for the protection of certain contingencies with the scope and conditions established by law.
By this Royal Decree is given development to both legal provisions specifying the scope of the special agreement referred to by the law 40/2007, of December 4, as well as the requirements and the procedure for your subscription and the effects of this.
This Royal Decree is pronounced in exercise of the powers granted in article 125.2 of the General Social Security Act.
By virtue, on the proposal of the Minister of labour and immigration, with the prior approval of the first Vice-President of the Government and Minister of the Presidency, according to the Council of State and after deliberation by the Council of Ministers at its meeting of October 2, 2009, I have: article 1. Object.
The special agreement with Social Security, regulated by Royal Decree aims to quote for the contingency of retirement on workers who were affected by the process of restructuring of companies in the sector of customs agencies as a result of the incorporation of Spain to the European single market, referred to in the sixth twenty additional provision of the law 40/2007 , 4 December, measures in the field of Social Security.
Article 2. Subjective scope of application.
1 the special agreement may be signed by workers whose servicing of customs agencies ceased as a result of the incorporation of Spain to the European single market, provided that they meet the following requirements: to) found high in the General scheme of the Social Security in the service of a Customs Agency dated January 1, 1992 and have remained in this situation until the expiry of their working relationship , with the consequent decline in the regime, which must have been produced between January 1, 1993, date of the incorporation of Spain single market regime, and on October 31, 1993.
(b) not having acquired the status of pensioner of retirement or permanent disability, prior to January 1, 2008, in any regime of the system of Social security or other public social protection system, except in cases that such pensions are received at the same time to carry out a work that determines the inclusion of stakeholders in the field of application of one of these schemes.
(c) be in high or in situation assimilated contributor in any regime of the Social Security on the date of filing of the application of the special agreement and quote, where appropriate, by a basis less than that which would have corresponded, on that same date and properly updated, have kept their jobs in these companies.
2. to sign the agreement need not be credited contribution period.
Article 3. Subscription of the special agreement.
Request for subscription of this special agreement and its formalization shall comply with provisions, respectively, in articles 3.1 and 4 of the order TAS/2865/2003, 13 October, which regulates the special agreement on the Social security system.
Article 4. Effects of the special agreement.
Once subscribed to the Convention, the situation assimilated to registration in the General scheme of the Social Security involved, respect for the contingency of retirement, shall take effect: a) from January 1, 2008, if the subscription request is provided in the three calendar months following the entry into force of this Royal Decree, unless the person concerned opt for the application of the date specified in paragraph (b)).
(b) from the first day of the month following the presentation of the request, made this outside the period referred to above.
Article 5. Quote.
1 the fee corresponding to this special agreement shall be determined by the General Treasury of the Social Security in accordance with price differences resulting in each case pursuant to article 2.1. c).
To this end, the following rules shall apply: 1 the average of the bases of contribution for common contingencies during the last twelve months of service delivery in the respective Customs agency worker will be updated by the General Treasury of the Social Security to the date of effect of the special agreement, pursuant to the increase in the maximum base contribution for common contingencies of the quote for your professional category group experienced in each exercise.
The updated amount of the aforementioned contribution base will be deducted from the base or bases for common contingencies which effectively quote, in your case, on the same date by each worker.
2nd difference of contributions resulting in his case to every worker, be updated by the General Treasury of the top to the base or bases that effectively carry, Social Security will form the basis of initial contribution of the special agreement, which applies the current contribution rate in the corresponding period in the General regime of the Social Security.
3rd the resulting fee will be reduced by applying the coefficient established by the Ministry of labour and immigration, in each fiscal year, to cover the contingency of retirement with respect to special conventions of workers recipients of unemployment benefits with the right to quote for this contingency, regulated by article 24 of the order TAS/2865/2003 , 13 October.
4th in any case the contribution by this Convention bases may be greater than the difference resulting between the updated base corresponding to each worker, in accordance with the increase that the maximum base contribution for common contingencies of the group quote for your professional category in the customs agency experience in each fiscal year, and that or those that , where appropriate, quote actually. For this purpose, will apply the provisions of paragraphs 2.4 and 2.5 of article 6 of the order TAS/2865/2003 of 13 October.
2. the contribution will be exclusive subscriber and your income will be made by monthly payments, within the calendar month following the of their accrual.
Article 6. Suspension and termination of the special agreement.
1. the agreement regulated by this Royal Decree shall be suspended during the periods in which the contributions to Social security of its subscribers, by another activity, exceeding which would have corresponded to their jobs in customs agencies, once updated.
2 this special agreement shall terminate for any of the causes provided for in paragraphs b) to e) of article 10(2) of the order TAS/2865/2003 of 13 October.
First additional provision. Application of the benefits of the special agreement workers who caused retirement pension.
1. workers who, having failed to apply for subscription of this special agreement by meeting the requirements in article 2.1 of January 1, 2008, would have caused a right to retirement pension in the Social security system before the entry into force of this Royal Decree, may apply to the General Treasury of the Social Security the liquidation corresponding to the special agreement for the period between that date and the retirement. Demonstrate its compliance with the settlement, the amount shall be communicated to the managing body of his pension, which will proceed to do a recalculation of this for the purpose of the increase of the amount.
2. the payment of the indicated payment can be deferred for a period of time equivalent to the fees that had been paid by the special agreement, have been able to sign this, divided on deductible monthly payments of each monthly payment of pension, unless the person concerned chooses to make a single payment or a number of them that do not allow the discount on your pension to be the amount that is greater than the monthly amount of this.
The period to defer payment, before indicated, may be extended the time required so that the amount deducted monthly is not higher than that at which the pension of the person concerned had increased.
Second additional provision. Income of arrears.
The contributions for those special agreements which have been agreed on the basis of this Royal Decree, whose date is January 1, 2008, may be paid, if so requested and without extra charge or any interest, over a period of 24 months, starting from the following the date of its signature.
First final provision. Skill-related title.
This Royal Decree is issued under cover of the provisions of article 149.1.17. ª of the Constitution, which attributes to the State the exclusive competence in the field of economic regime of Social Security.
Second final provision. Habilitation.
It empowers the Minister of labour and immigration to dictate how many provisions necessary for the implementation and development of the provisions of this Royal Decree.
Third final provision. Entry into force.
This Royal Decree shall enter into force the day following its publication in the "Official Gazette".
Given in Madrid, October 2, 2009.
JUAN CARLOS R.
The Minister of labour and immigration, CELESTINO CORBACHO CHAVES