Law 40/2007 of 4 December of Measures in the Field of Social Security allows, in its additional twenty-sixth provision, that the workers of customs agencies who were deprived of their jobs on the basis of of the entry into force of the Single European Market, on 1 January 1993, are incorporated into a special convention with social security in order to be guaranteed that, at the age of 65, they shall be entitled to a retirement pension equivalent to that of the they would have perceived to continue to be active in the service of those agencies.

For its part, article 125.2 of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20, sets up the institute of the special convention with the administration of the Social security as a situation treated as high in one of its schemes for the purpose of protecting certain contingencies, with the scope and conditions to be established.

By this royal decree the development of both legal provisions is given, concreting the scope of the special convention contemplated by Law 40/2007, of 4 December, as well as the requirements and the procedure for its subscription and the effects of this.

This royal decree is issued in the exercise of the powers granted in article 125.2 of the General Law of Social Security.

In its virtue, on the proposal of the Minister of Labor and Immigration, with the prior approval of the First Vice President of the Government and Minister of the Presidency, in agreement with the Council of State and after deliberation of the Council of Ministers at their meeting on 2 October 2009,

DISPONGO:

Article 1. Object.

The special agreement with the Social Security regulated in this royal decree is intended to quote the retirement contingency for workers who have been affected by the restructuring process. companies in the sector of customs agencies as a result of the incorporation of Spain into the Single European Market, as referred to in the additional twenty-sixth provision of Law 40/2007 of 4 December on security measures Social.

Article 2. Scope of subjective application.

1. The special agreement may be concluded by workers whose provision of services for customs agencies ceased as a result of Spain's incorporation into the Single European Market, provided that they meet the following requirements:

(a) To be discharged into the General Social Security Scheme at the service of a customs agency dated 1 January 1992 and to have remained in that situation until the termination of its employment relationship with the This scheme, which must have been produced between 1 January 1993, the date of the entry of Spain into the Single Market regime, and 31 October 1993.

(b) Not having acquired the status of a pensioner or permanent incapacity, prior to 1 January 2008, in any scheme of the Social Security system or in another public protection scheme (a) social security, except in cases where such pensions are collected simultaneously for the purpose of carrying out a work to determine the inclusion of the persons concerned in the field of application of any such scheme.

c) to be found in high or in a situation treated as high in any social security system at the date of filing of the application for the special agreement and, where appropriate, to list on a lower basis than that which would have been in that same date and duly updated, that they have maintained their jobs in those undertakings.

2. In order to subscribe to the agreement, no contribution period will be required.

Article 3. Subscription to the special convention.

The application for a subscription to this special agreement and its formalization will be in accordance with the provisions of Articles 3.1 and 4 of Order TAS/2865/2003 of 13 October 2003, which regulates the special convention in the Social Security system.

Article 4. Effects of the special convention.

Once the agreement has been signed, the situation assimilated to the high in the General Social Security Regime that entails, with respect to the contingency of retirement, will have effects:

(a) From 1 January 2008, if the subscription application is submitted within three calendar months of the entry into force of this royal decree, unless the person concerned chooses the application of the date of effects referred to in paragraph (b).

(b) From the first day of the month following that of the filing of the application, it shall be effected outside the period specified above.

Article 5. Quote.

1. The quota corresponding to this special agreement shall be determined by the General Treasury of Social Security in accordance with the differences in contributions which are in each case as provided for in Article 2.1.c).

To this effect, the following rules apply:

1. The average of the basis of contributions for common contingencies during the last twelve months of service delivery by the worker in the respective customs agency will be updated by the General Treasury of the Social security at the date of the special agreement, in accordance with the increase that the maximum contribution base of the contribution group for its professional category has experienced in each financial year.

From the updated amount of the referenced contribution basis, the base or bases for common contingencies will be deducted from the base or bases for which it is effectively cotice, if any, on that same date for each worker.

2. The difference in the contribution which, if any, will be the case for each worker, if the basis is updated by the General Social Security Treasury higher than the base or bases for which it is actually used, shall constitute the basis of the Initial contribution of the special agreement, to which the rate of contribution in force in the relevant financial year shall be applied in the General Social Security Scheme.

3. The resulting quota shall be reduced by the application of the coefficient established for each financial year by the Ministry of Labour and Immigration for the coverage of the retirement contingency in respect of the special agreements for workers receiving unemployment benefits with the right to levy for such a contingency, covered by Article 24 of Order TAS/2865/2003 of 13 October 2003.

4. In no case shall the bases of quotation for this convention be higher than the difference between the updated base corresponding to each worker, according to the increase that the maximum base of quotation for common contingencies of the listing group corresponding to its professional category in the customs agency experiment in each financial year, and that or those for which, where appropriate, it actually cotice. To this end, the provisions of Article 6 (2.4) and (2.5) of Order TAS/2865/2003 of 13 October 2003 shall apply.

2. The listing shall be carried out exclusively by the subscriber and his income shall be made by means of monthly payments, within the calendar month following that of his accrual.

Article 6. Suspension and termination of the special agreement.

1. The convention governed by this royal decree will be suspended during the periods when the contribution to the Social Security of its subscribers, by another activity, exceeds that which it would have corresponded to its jobs in the agencies of customs, once updated.

2. This special agreement shall be extinguished by any of the causes provided for in paragraphs (b) to (e) of Article 10.2 of Order TAS/2865/2003 of 13 October 2003.

Additional disposition first. Application of the benefits of the special agreement to workers who have caused a retirement pension.

1. Workers who, having been able to apply for the subscription of this special agreement to meet the conditions laid down in Article 2.1 to 1 January 2008, would have been entitled to a retirement pension in the social security system. prior to the entry into force of this royal decree, they may ask the General Treasury for Social Security to settle the special agreement for the period between that date and that of their retirement. If they are in conformity with that settlement, their amount shall be communicated to the managing body of their pension, which shall carry out a new calculation of the pension for the purpose of the increase in their amount.

2. The payment of the settlement indicated may be deferred for a period of time equivalent to that of the monthly payments to be paid by the special agreement, if the latter has been able to subscribe, by being divided into monthly deductible payments. of each pension allowance, unless the person concerned chooses to make a single payment or a number of them which does not allow the discount on his/her pension, to be the amount exceeding the monthly amount of the pension.

The period for deferring the payment, as indicated above, may be extended as long as the amount deducted monthly does not exceed that in which the person's pension would have been increased.

Additional provision second. Income from overdue fees.

The quotas corresponding to those special agreements that are signed under this royal decree, the date of which is 1 January 2008, may be paid, if so requested and without a surcharge or interest, in a period of 24 months, from the date of the date of his signature.

Final disposition first. Competence title.

This royal decree is issued in accordance with the provisions of Article 149.1.17. of the Constitution, which attributes exclusive competence to the State in matters of the economic regime of social security.

Final disposition second. Enablement.

The Minister of Labour and Immigration is empowered to dictate how many provisions are necessary for the implementation and development of what is foreseen in this royal decree.

Final disposition third. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on October 2, 2009.

JOHN CARLOS R.

The Minister of Labor and Immigration,

CELESTINO CORBACHO CHAVES