The application of Order TAS/3859/2007, of 27 December, which regulates the consideration to be given to the mutual benefit of occupational accidents and occupational diseases of social security by the services of In addition, the direct administration, as amended by Order TAS/401/2008 of 15 February 2008, has shown that the number of undertakings which directly provide the mutual or mutual benefit to which the management services are associated (a) the administrative procedure referred to in Article 5 (1) of the Regulation on the cooperation of mutual societies accidents at work and occupational diseases of Social Security, approved by Royal Decree 1993/1995, of 7 December, is much higher than initially planned, which makes it necessary to extend the established business collaboration in the order mentioned.

In addition, in this period of validity of the Order TAS/3859/2007 has been detected the concurrency in some of the third collaborators of the condition of pensioners of the Social Security or the existence of employment relationship or (a) other types of cooperation with which they cooperate, inter alia, which makes it necessary to lay down the conditions and arrangements for incompatibilities to which professional and natural persons are required to comply; or The legal basis for developing this form of collaboration.

It is also necessary to include in this provision the provisions contained in Order PRE /1664/2008 of 13 June 2008 and Order PRE/1773/2008 of 20 June 2008 concerning the application of this scheme cooperation with road haulage companies, as well as those for the public transport of passengers who, alone or in association, have sufficient administrative and computer resources to deal with them. requirements of such collaboration.

The purpose of this order is the purpose of this order, in which, at the same time, new clarifying wording is given to the additional provision third of the order being amended, relating to the consideration of the management services (a) the administration of the administrative burden on the management of social security.

This order is made in use of the powers conferred by Article 5 of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, by Article 5 and by the the final provision of the Regulation on the cooperation of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, as well as by paragraph 2 of the provisions of the Additional fifth of the General Regulation on the collection of social security, approved by the Royal Decree 1415/2004, dated June 11.

In its virtue, on the proposal of the Secretary of State for Social Security, I have:

Single item. Amendment of Order TAS/3859/2007 of 27 December 2007 regulating the consideration to be given to the mutual benefit of accidents at work and occupational diseases of social security by the administration services complementary to the direct.

Order TAS/3859/2007 of 27 December, which regulates the consideration to be given to the mutual benefit of occupational accidents and occupational diseases of social security by the administration services Complementary to direct, it is amended as follows:

One. Article 2 is worded as follows:

" Article 2. The provision of mutual benefits by the administrative management services provided by the associated enterprises.

1. Undertakings of more than 250 workers in which the requirements referred to in paragraph 2 of this Article are met, such as consideration, including the taxes to which they are imposed, by the administrative management services providing the mutual or mutual occupational accidents and occupational diseases of the social security to which they are associated, may receive 3 per 100 of the contributions paid for accidents at work and occupational diseases.

2. For the collection of the consideration referred to in the preceding paragraph, the undertakings concerned shall prove to the mutual or mutual undertaking to which the following requirements are associated:

(a) Counting more than 250 workers in the month in which the contract referred to in the following heading is concluded and maintaining and maintaining that minimum number of workers on a permanent basis throughout the preceding calendar year; each of the natural years of the contract.

(b) the conclusion of a written contract with the relevant mutual or mutual agreement, including the specification of the specific services in which their cooperation materializes, in accordance with the provisions of paragraph 1 of the Article 5 of the General Regulation on management cooperation. Copies of such contracts shall be sent to the Directorate-General for Social Security Management.

c) The effective use of the RED System and the settlement of fees by the system of account or electronic payment.

(d) Non-intermediation in the provision of administrative management services of any contributor that may give rise to the receipt of the consideration referred to in the previous article.

3. The consideration referred to in this Article may not be levied for the provision of services other than those expressly listed in the contract referred to in the preceding paragraph. "

Two. The third additional provision is worded as follows:

" Additional provision third. Consideration for the administrative management services provided by the collaborating companies in the management of Social Security.

When the companies referred to in Article 2 of this order are authorized to collaborate in the management of Social Security, in the modality provided for in Article 77.1. (a) the recast of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, in addition to the consideration provided for in paragraph 1 of that Article, shall impute to the accounts of the 3 per 100 of the quotas retained under the said collaboration. "

Three. A new fourth additional provision is incorporated with the following wording:

" Additional provision fourth. Enablement and incompatibilities.

1. In order to be able to develop the services of direct supplementary administration which are regulated in this order, the collegiate professionals and other natural or legal persons who intend to carry out the services will have to prove the high precept in the Economic Activities Tax.

2. They may not develop the services referred to in the previous paragraph who are in any of the following situations:

(a) Be pensioners of any of the social security schemes that have the incompatibility established with self-employment or others.

b) Be employed in the service of any Public Administration.

c) To maintain with some mutual any type of labor, commercial or service provision, except for the services of complementary administration of the direct one.

d) Ostend the legal status of private insurance intermediaries or be external auxiliaries of the private insurance intermediaries.

e) Being employed by any of the above and providing their complementary administration services on behalf of the former, unless otherwise tested. "

Four. A new fifth additional provision is incorporated with the following wording:

" Additional disposal fifth. Application to road haulage and public transport undertakings for the carriage of goods by road and public transport.

The provisions of Article 2 of this order shall apply to road haulage undertakings and to public transport undertakings which are the discretion of travellers who, on their own or in partnership, fulfil the requirements of this Directive. set to the same. "

Single transient arrangement. Deadline for adaptation.

The mutual trust must be completed by the Directorate-General for Social Security Management before 1 April 2009, the requirement laid down in Article 2.2.b of Order TAS/3859/2007 of 27 December 2009 in the In the light of the above, in relation to the undertakings whose staff is between 250 and 500 employees, as well as the undertakings for the carriage of goods by road and the public transport of passengers at the discretion of the concerning the fifth additional provision of the said Order TAS/3859/2007 of 27 December 2007.

Final disposition first. Application and development powers.

The Secretary of State for Social Security is empowered to resolve any issues that may arise in the application of this order.

Final disposition second. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, 10 February 2009. -Minister of Labour and Immigration, Celestino Corbacho Chaves.