The approval of the current premium rate for social security contributions for accidents at work and occupational diseases, carried out by the fourth provision of Law 42/2006 of 28 December 2006, State General Budgets for the year 2007, and updated in the corresponding laws of general budgets of the State for the financial years 2008 and 2009, makes it necessary to adjust the regulation contained in the corresponding articles of the General Regulation on the registration of companies and affiliation, ups, downs and variations of data of workers in the social security system, through which the attribution of powers which the additional provision makes to the General Treasury of the Social Security for the determination of the type of the contribution of professional contingencies, regardless of the entity-manager or contributor-that has been chosen for its coverage.

Furthermore, the said additional provision makes it necessary to update the references contained in the regulation of certain articles and additional provisions of the General Regulation on Listing and Settlement of other Social Security rights, relating to the previous premium rate and to their headings, replacing them with the current rate and their rates of contribution that are applicable in each case.

in addition, it is necessary to adapt the regulation contained in the Regulation on the cooperation of mutual occupational accidents and occupational diseases in the field of occupational safety and health, as regards the the content of the association document with the mutual one to protect the professional contingencies, in accordance with the provisions of that additional provision, fourth of Law 42/2006 of 28 December 2006, as regards the possible existence and statement of more than one economic activity of the company.

On the other hand, it is necessary to update the references to the regulations of the Income Tax of the Physical Persons in the field of economic perceptions in kind and of expenses of locomotion and maintenance are carried out in several paragraphs of Article 23 of the General Regulation on the Listing and Settlement of Other Social Security Rights, with a reference to the current Law 35/2006 of 28 November, and to its Implementing Regulation, approved by Royal Decree 439/2007 of 30 March.

This royal decree is issued in accordance with the provisions of Article 5 and the seventh final provision of the General Law of Social Security, a recast text approved by the Royal Legislative Decree 1/1994 of 20 June.

In its virtue, on the proposal of the Minister of Labor and Immigration, with the prior approval of the Minister of Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of the day 13 March 2009,

DISPONGO:

Article first. Amendment of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26.

The General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26, is amended in the following terms:

One. Article 3 is worded as follows:

" Article 3. Functions attributed to the General Treasury of Social Security.

1. The General Treasury of Social Security is responsible for the functions of management, formulation of proposals to the Ministry of Labour and Immigration and, in general, direct execution and control of the management in order to the registration of companies, the opening of quotation accounts, the formalisation of coverage and pricing in relation to the contingencies of accidents at work and occupational diseases, in the terms laid down in this regulation, as well as the reason for the extinction of the enterprises and the implementation of the membership, high and low of the workers or assimilated, variations of nail and other data and allocation of the number of Social Security to citizens.

The provisions of the foregoing paragraph are without prejudice to the role of undertakings and other persons responsible and to workers and beneficiaries in respect of matters governed by the provisions of this Article. a regulation, which is exercised through the Labour and Social Security Inspectorate, which will also issue the reports which, in relation to the functions attributed to the General Treasury of Social Security, are requested by the latter.

2. The General Treasury of Social Security shall maintain adequate coordination with the management entities of the Social Security and the Public Service of State Employment in the exercise of the functions that correspond to it in accordance with the provisions of this Regulation. (a) Regulation and affect the management or functions conferred on those entities, without prejudice to relations with other public administrations and the coordination of powers between the respective administrative bodies in the terms of the Article 4 and Article 18 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure, and other implementing and development provisions. "

Two. Article 5 (3) is worded as follows:

" 3. Employers shall also communicate to the General Treasury of Social Security the performance of economic activities other than those declared when applying for initial registration, provided that they involve the production of goods or services which are not included in the production process of the main economic activity; the data of the employees of the undertaking which have specialised in the subject of contributions; the changes in the data provided in advance and any other circumstances to be determined by the Ministry of Labour and Immigration. "

Three. Article 11 (1) of Article 11 (1) is worded as follows:

" 2. Data relating to the name, address and principal economic activity of the company as well as, where applicable, other activities concurrent with it that involve the production of goods and services that are not integrated in the production process of the main one, and whether or not to be assigned a variety of quotation codes. It will also indicate how many other data are needed for the management of the Social Security system. "

Four. Article 11 (2) ordinal 3 is worded as follows:

" 3. In any event, in the application for registration or in declarations annexed to it, the employer shall record the managing body and/or the entity or collaborating entities for which it chooses to cover the contingencies. professional or economic benefit due to temporary incapacity arising from common contingencies. "

Five. Article 14 (3) is worded as follows:

" 3. For the charging and formalisation of the partnership or cover document, the following actions shall be carried out:

1. Depending on the economic activity or activities declared by the employer, the provincial directorate of the General Treasury of Social Security or the administration of the competent Social Security shall practice the (a) the rate of charge applicable to the rate of contribution applicable to the rate of premiums in force for the contribution to social security for accidents at work and occupational diseases, in accordance with the rules laid down by the in paragraph 2 of the fourth paragraph of the fourth provision of Law 42/2006 of 28 December 2006, of the State Budget for 2007.

The charge made will be communicated to the employer simultaneously to that of his registration in the respective social security system, warning him of the right that assists him to formulate in front of it the challenges that proceed.

In the event that the option or options for the formalization of protection against professional risks and, where applicable, for the coverage of the economic benefit due to temporary incapacity arising from common contingencies is have been made in favour of a Social Security Management Entity, the rating shall be entered in the relevant cover document, which the General Treasury of the Social Security shall forward to the duly completed employer.

2. If the option or options of the employer had been in favour of one or more mutual occupational accidents and occupational diseases of the Social Security, the General Treasury of Social Security shall forward to the mutual or (a) mutual interest, by means of the computerised procedures laid down by the said common service, information on the registration and charging of the employer.

Once completed by the mutual agreement, it shall forward to the employer a copy of the document of association and, where appropriate, of the cover document annexed, within 15 days of the date of its receipt and with an indication of the corresponding quote account code. "

Six. Article 30 (2) is worded as follows:

" 2. The discharge application shall contain the data relating to the exercise of its activity which provides complete information to the managing bodies and the General Treasury of Social Security and in particular the following:

1. In the documents for the discharge of the employed persons, they shall be, in respect of the employer, his name or social reason, the code of account of the contribution and the applicable social security scheme, and in respect of the worker, your name, your Social Security number and, as long as it is not payable, your Social Security membership number, as well as that of the national identity card or equivalent, address, date of initiation of the activity, group (a) the price of the product concerned, the special conditions of the levy and, for the purposes of professional work and diseases, the economic activity or occupation performed, in accordance with the current premium rate.

2. The document for the discharge of self-employed persons, in addition to the data referred to in the previous paragraph relating to the employed person, shall contain those relating to their economic activity or occupation, is, if different from the address of the holder, the social security scheme in which the inclusion is sought and, where appropriate, those relating to the characteristics of the contribution and protective action. '

Seven. Article 58 (1) of Article 58 (1) is worded as follows:

"2." 2. If the origin or cause of the improper rating is attributable to the General Social Security Treasury error or, in general, to the administration, without acting as an employer, no surcharge shall be applied. the difference or, where appropriate, the excess shall be returned, irrespective of the obligation to compensate the persons concerned for any damage caused to them. "

Article 2. Amendment of the General Regulation on the Listing and Settlement of Other Rights of Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

The General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, is amended as follows:

One. Article 11 is worded as follows:

" Article 11. Types of contribution for accidents at work and occupational diseases.

1. The contribution of employers and employees to accidents at work and occupational diseases on their own account, in accordance with the terms laid down in this Regulation, shall be effected by the application of the rates of correspond to the economic activities of companies and workers and to the occupations or situations of the latter, in accordance with the current premium rate.

2. Additional premiums for the contribution of accidents at work which the Government may lay down for undertakings offering risks of occupational diseases may be diversified, under the terms and conditions laid down by the Ministry of Work and Immigration, in the light of the danger of the industry or the working class and the effectiveness of the means of prevention applied, without such diversification being able to result in the exemption of certain undertakings and the assumption by others of the amount total of such additional premiums.

3. The amount of the fees for accidents at work and occupational diseases resulting from the application of the premium rate in force and, where appropriate, the additional premiums referred to in the preceding paragraphs may be reduced in the case of of companies that are distinguished in the use of effective means of prevention. This amount may also be increased for undertakings which fail to fulfil their obligations in terms of occupational safety and health, in the cases and conditions laid down by the Ministry of Labour and Immigration.

The reduction and increase provided for in this paragraph may not exceed 10 per 100 of the respective quotas, but the increase may be up to 20 per 100 in the event of repeated non-compliance with the losses. obligations. "

Two. Paragraphs (b) and (c) of Article 23 (1) (B) shall be worded as follows:

" (b) The goods, rights or services specified in Article 42.2 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of the partial modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, as well as in Articles 43, 44, 45 and 46 of the Rules of the Tax on the Income of the Physical Persons, approved by the Royal Decree 439/2007 of 30 March on the terms and conditions laid down in those provisions.

(c) Perceptions in kind, for the purposes of listing, shall be assessed in the form established for each of them in Article 43 of Law 35/2006 of 28 November and in Articles 47 and 48 of the Tax Regulation. The Income of the Physical Persons. "

Three. Paragraphs (a) and (b) of Article 23 (A) shall be worded as follows:

" (a) For the purposes of their exclusion from the social security contribution basis, only the amounts allocated by the employer to compensate for expenditure shall be considered as allowances and allowances for travel expenses. normal maintenance and stay in restaurants, hotels and other hospitality establishments, payable in respect of expenses in a municipality other than the place of the worker's habitual work and of which he is resident.

These living and subsistence expenses shall not be counted on the basis of contributions when they are exempt from taxation in accordance with Article 9 (3), (4), (5) and (6) of the Income Tax Regulation. Physical Persons.

The excess over the limits set out in the above paragraphs will be computed in the basis of social security contributions.

Nor shall the costs of maintenance, paid or compensated by the companies to workers linked by special employment relationships, be computed on the basis of contributions, due to displacements outside the factory, workshop, office or usual centre of work, to be carried out in place other than this or different municipality, whether the employer satisfies them directly or whether they are to be resented to the worker, subject to the limits laid down in Article 9 (B) of the Regulation of the Income Tax of Physical Persons.

The excess over the limits referred to in Article 9 (B) shall be calculated on the basis of social security contributions.

(b) The same effects of exclusion on the basis of social security contributions are considered as expenses for the purposes of the amounts intended by the employer to compensate the costs of the worker for his displacements. of the factory, workshop, office or usual centre of work, to be carried out in place other than the same or different municipality.

The costs of locomotion, whether the employer satisfies them directly or whether they are protected by the employer, shall be excluded from the basis of contributions in the cases and within the scope laid down in paragraphs (A) .2, 4, 5 and 6 and B) of Article 9 of the Income Tax Regulation of the Physical Persons.

The excess over the amounts referred to in these paragraphs shall be included in the basis of social security contributions. "

Four. Paragraph (b) of Article 23 (F) shall be worded as follows:

" (b) In the care allocations referred to in this paragraph, the following shall be considered as:

1. Delivery to workers in assets, free of charge or at a lower price than the normal market, of shares or units of the company itself or of other companies of the group of companies, in the part that does not exceed, for the total of those delivered to each worker, of EUR 12 000 per year and under the other conditions laid down in Article 43 of the Income Tax Regulation of the Physical Persons.

2. The amounts intended to meet the costs of studies of the worker or assimilated by institutions, employers or employers and financed directly by them for the updating, training or recycling of their staff, where they are required by the development of their activities or the characteristics of the posts, even where their actual performance is carried out by other persons or specialised entities.

When such expenses are not required for the development of those activities or characteristics and are due by standard, collective agreement or contract of employment, provided that their performance is justified and (a) in the form of remuneration in kind under the terms set out in paragraph 1 (B) of this Article.

In both cases, the costs of maintenance and stay as well as of locomotion shall be governed by the provisions of paragraphs (a) and (b) of paragraph 2.A) of this Article.

3. The deliveries of products at discounted prices to be carried out in canteens or in eaters of a social character, having such consideration the direct or indirect formulas for the provision of the service, supported by labour law, in which the requirements laid down in Article 45 of the Income Tax Regulation of the Physical Persons are met.

However, if by collective agreement it is possible to replace the dining room service by money supply, it will only be part of the basis of the price in the excess resulting from the application of the rules contained in paragraphs 1 and 2.1. of that Article.

4. The use of the goods for the social and cultural services of the staff employed, having such consideration, among others, the spaces and premises, duly approved by the public administration competent, intended by employers or employers to provide the first cycle of child education to the children of their employees, as well as the hiring of such a service with duly authorised third parties.

5. º The premiums or fees paid by the employer under contract of accident insurance, occupational disease or civil liability of the worker, as well as the premiums or contributions paid by the employee insurance institutions for the common sickness cover of the worker and, in the latter case, in the terms and with the limits laid down in Articles 42.2.f) of Law 35/2006 of 28 November and 46 of the Tax Regulation on the Income of the Physical Persons.

6. The provision of the pre-school, child, primary, compulsory secondary, baccalaureate and vocational training service by authorised educational establishments, to the children of their employees, free of charge or by lower than normal market price.

7. Aquellas other assignments that are expressly established by law or in execution of it.

The allocations referred to in the preceding paragraphs, which meet the requirements and up to the amounts indicated in them, shall not be considered to be in kind for the purposes of paragraph 2.D.) of this article. The excess over such amounts shall be included in the listing basis. '

Five. Article 30 (3) is worded as follows:

" 3. For the contingencies of occupational accidents and occupational diseases and other concepts of joint recovery, the contribution bases shall be subject to the maximum and minimum absolute ceilings referred to in Article 9 (1) and (2

.

The contribution of occupational accident and occupational disease contingencies shall be made by applying the rate of contribution corresponding to the premium rate in force. "

Six. Article 31 (4), (6), (6) and (3) of Article 34 are worded as follows:

"The contribution of occupational accident and occupational disease contingencies shall be made by applying the rate of contribution corresponding to the premium rate in force."

Seven. Article 41 (3) is worded as follows:

" 3. The rate of contributions applied on the basis of contributions shall determine the corresponding contributions, be those laid down in the premium rate in force, depending on the economic activity of the undertaking or the occupation and the situation of the workers. "

Eight. The additional first provision is worded as follows:

" Additional disposition first. Rate of premiums for the contribution of accidents at work and occupational diseases.

The premium rate for social security contributions for occupational accidents and occupational diseases, as referred to in this Regulation, will be the one approved by the fourth provision of Law 42/2006, 28 of December, the General Budget of the State for the year 2007, and shall apply in accordance with the rules and other instructions set out therein. "

Nine. Paragraph 3 of the fifth additional provision is worded as follows:

" 3. For the determination of the quota, the basis of the calculated basis shall be the rate corresponding to the current premium rate. '

Article 3. Amendment of the Regulation on the collaboration of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995.

Article 62 (3) of the Regulation on the cooperation of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, is amended in the light of the following terms:

" 3. The convention shall be entered in a document, which shall be referred to as an association document and which shall, necessarily, express the name of the individual employer and the name or social name, in the case of a legal person, as well as the the company's registered office, code or code of account and economic activity or activities; the association document shall also indicate the date and time when they begin and end their effects. '

Single repeal provision. Regulatory repeal.

As many provisions of equal or lower rank are repealed as set out in this royal decree and, expressly, the third final provision of the Regulation on the collaboration of mutual work accidents and occupational diseases of social security, approved by Royal Decree 1993/1995 of 7 December.

Final disposition first. Rules for extra-age.

The provisions of Articles 60 and 61 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26, will be of application to the Special Regiments of the Social Security of the Civil Servants of the State, the Armed Forces, and the personnel to the service of the Administration of Justice in what it does not object to its regulations specifies.

Final disposition second. Enabling competency title.

This royal decree is issued under the jurisdiction of Article 149.1.17 of the Constitution, which confers exclusive competence on the State in matters of the economic regime of social security.

Final disposition third. Regulatory enablement.

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

Final disposition fourth. 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 March 13, 2009.

JOHN CARLOS R.

The Minister of Labor and Immigration,

CELESTINO CORBACHO CHAVES