Article 122 of Law 51/2007 of 26 December of the General Budget of the State for the year 2008 lays down the bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Training Professional for the financial year 2008, giving the Minister of Labour and Social Affairs in paragraph 14 of his paragraph the necessary rules for the application and development of the provisions of that Article. To this end, this order is in line with the development of the legal provisions on social security contributions for the financial year 2008. 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 rates of contribution of the different schemes of the social security system, the provisions of Article 122 (13) of Law 51/2007 of 26 December 2007 are taken into account. In the case of accidents at work and occupational diseases, the premium rate laid down in the fourth additional provision of Law 42/2006 of 28 December 2006 of the General Budget of the State for the year 2007 shall apply. wording given by the final provision 14 of Law 51/2007 of 26 December. In turn, and in accordance with the provisions of the General Regulation on the Listing and Settlement of Other Social Security Rights, adopted by Royal Decree 2064/1995 of 22 December 1995, the applicable coefficients are fixed in this order. 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 the determination of the contributions from the mutual occupational accidents and occupational diseases of the Social Security to the maintenance of the common services of social security are fixed, according to the technical criteria for the settlement of capital costs, pensions and other periodic benefits, contributions by means of which the maintenance of the financial balance between the designated collaborating entities and the Administration is ensured of Social Security. Finally, it is necessary to fix the coefficient of the contribution of the special agreement of the non-professional carers of persons in a situation of dependency. This order is made in use of the powers conferred on Article 122. 14 of Law 51/2007 of 26 December 2008 on the General Budget of the State for the year 2008 and on the single final provision of the General Regulation on Listing and liquidation 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 listing 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 calculated.

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 2008. 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. 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 between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, according to 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 provision is established to the contrary.

Article 2. Topes maximum and minimum quote.

1. The maximum ceiling for the contribution base to the General Scheme shall be EUR 3,074,10 per month as from 1 January 2008.

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 699,90 per month.

Article 3. Maximum and minimum rates of contribution.

During the year 2008, 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:

Group	Professional Categories	Minimum Bases Euros/month	Maximum Bases-Euros/month
1	Engineers and Licensors. Senior management personnel not included in the Staff Regulations-article 1.3.c)	977.40	3.074.10
2	Technical Engineers, Perios, and Assistants Titled	810.90	3.074.10
3	Chiefs Administrative and Workshop	705.30	3.074.10
4	699.90		3.074.10
	5		699.90
Subalternate	699.90
Administrative Auxiliary	699.90	3.074.10
		Eur/day	Euros/day
	8	First and Second Officers	23.33	102.47
9	Third and Specialists	23.33	102.47
10	Peons	23.33	102.47
11	Workers under the age of eighteen, whatever their professional category	23.33	102.47

Article 4. Types of quotation.

As of 1 January 2008, the rate of contribution to the General Regime will be as follows: 1. For common contingencies, 28.30 per 100, of which 23.60 per 100 will be in charge of the company and 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 final disposition of the 14th of Law 51/2007, of December 26, of the General Budget of the State for the year 2008, being in charge exclusive 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-motivated overtime will be made by applying the rate of 14.00 per 100, of which 12,00 per 100 will be borne by the company and 2,00 per 100 by the worker. The additional contribution for overtime which does not have the consideration referred to in the preceding paragraph shall be made by applying the rate of 28.30 per 100, of which 23.60 per 100 shall be borne by the undertaking and 4,70 per 100 by 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 allowance with periods of rest under the age of Part-time working day.

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. The following rules shall be taken into account for the application of the provisions of the preceding paragraph:

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 contributions 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 the same situation, 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 figure 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 a situation. 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. To this end, the corresponding subsidy shall be updated as from the date of entry into force of the new minimum contribution base. 5. For the purposes of the contribution of accidents at work and occupational diseases, while the worker is in a situation of temporary incapacity, risk during pregnancy, risk during natural lactation, maternity or paternity, companies shall apply the rates corresponding to point (c) of Table II of the current premium rate, whichever is the professional category and the activity of the worker. 6. Where the receipt of maternity or paternity allowance is compatible with the enjoyment of periods of rest 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 carried out.

For the purposes of contributions to accidents at work and occupational diseases in respect of employed persons, the rates corresponding to each of the above mentioned shall apply.

Article 7. Price in the situation of discharge without receipt 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, account shall be taken of the minimum contribution ceiling set out in Article 2.2 of this order.

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 perception of the unemployment benefit by extinction of the employment relationship, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list will be the average of the bases of the last (a) six months of occupation listed as a result of accidents at work and occupational diseases, excluding the amounts corresponding to overtime, prior to the legal status of unemployment or at the time of the legal obligation to list, with respect, in any case, of the amount of the minimum base per Common contingencies for each professional category, having such a basis for consideration of the basis of common contingencies for the purposes of social security benefits.

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 (a) professional, prior to the legal status of unemployment or at the time the legal obligation to list is terminated. 3. The resumption of the unemployment benefit in the cases of suspension of the duty shall entail the resumption of the obligation to list by the basis of the quotation referred to in the preceding paragraphs at the time of the birth of the right. 4. Where the right to unemployment benefit has 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 basis of quotation 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 (a) 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 situation of multiple employment, the following rules apply: (a) For common contingencies: First. The maximum ceiling for the bases of contribution, set at EUR 3,074,10 per month, shall be distributed among all 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 concerned different minimum rates of contribution for his work classification, the minimum base of higher value will be taken for distribution.

(b) For occupational accidents and occupational diseases: First. The maximum ceiling of the contribution base, set at EUR 3,074,10 per month, shall be distributed among all the undertakings in proportion to the remuneration paid to the worker in each of them.

Second. The minimum price 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, either 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. Quote by the artists.

1. As from 1 January 2008, 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 December 22, will be of 3,074,10 euros per month.

The maximum ceiling of the bases of quotation on the basis of the activities performed by an artist, for one or more companies, will be annual and will be determined by the elevation to annual computation of the maximum monthly basis indicated. 2. The listing bases for 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 2008 and for all trading groups, the following: following:

Integras integrations

Euros-Day
to 348.00 euros	205.00
348.01 and 626.00 euros	257.00
Between 626,01 and 1,047.00 euros	308.00
than EUR 1,047.00	410.00

Article 11. Contribution of the Taurian professionals.

1. As from 1 January 2008, the maximum basis for contributions by 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 Social security will be EUR 3,074,10 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 2008 and for each group. The following:

		Listing Group	Euros-day
	1	949.00
	874.00
				3	654.00
		7	391.00

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 set at 1.17 euros.

In cases where the price per tonne referred to in the preceding paragraph is less than 30 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 Agricultural Regime

Article 13. Bases and types of quotation.

1. As from 1 January 2008, the monthly basis and the resulting monthly fixed fee applicable for employed persons shall be as follows:

Listing Group

Professional Categories	Bases quote-Euros/month	Fixed quota-Euros/month
1	Engineers and Licensors. Senior management personnel not included in the Staff Regulations-article 1.3.c)	907.50	104.36
2	Technical Engineers, Perios, and Assistants Titled	752.40	86.53
3	Administrative and de Workshop	699.90	80.49
4	Help not Graduates	699.90	80.49
5	Officers Administrative	699.90	80.49
6	subs	699.90	80.49
7	Administrative Auxiliary	699.90	80.49
8	First and second officers	699.90	80.49
9	Third and Specialists	699.90	80.49
10	Peons	699.90	80.49
11	Workers under the age of eighteen, whatever their professional category	699.90	80.49

2. During the year 2008, the rate of contribution to employed persons shall be 11,50 per 100.

3. The daily basis of the daily contributions for each of the groups of workers engaged in agricultural work shall be as from 1 January 2008, the following:

Listing Group

6

10

Professional Categories	Daily Bases quote-Euros
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	40.36
2
	3	3	3	Administrative and Workshop	30.01
4	Untitled Helpers	28.42
5	28.42
Subalternate	6	28.42
7	28.42
8
First and Second Officers	28.42
9	Third and Specialist Officers	28.42
Unskilled eighteen-year-old workers	28.42
11	Workers under the age of eighteen, whatever their professional category.	28.42

The price for each real day will be obtained by applying the 15.50 per 100 to the quoted basis in the table above.

4. In the case of accidents at work and occupational diseases, the premium rate laid down in the fourth additional provision of Law 42/2006 of 28 December 2006, in the wording given by the final provision, shall apply. Fourteenth of Law 51/2007, of December 26. 5. During the receipt of the unemployment benefit, if it is appropriate to list in the Special Agrarian Regime, the contribution basis for establishing the amount of the fixed fee shall be that corresponding to the contribution group of the worker at the time of the legal situation of unemployment or in which the obligation to list was terminated. Such a listing 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 list is terminated.

Section 3. Special Regime of Workers for Own or Self-Employed Account

Article 14. Bases and types of quotation.

As of 1 January 2008, the bases and the rate of contributions common to this Special Regime shall be as follows: 1. Type of contribution: 29.80 per 100.

However, where the self-employed or self-employed person does not have temporary disability protection in that scheme, the rate of contribution shall be 26,50 per 100.

Workers included in this Special Regime who have not chosen to cover, in the field of the protection provided, the contingencies arising from 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 risk benefits during pregnancy and risk during natural lactation.

2. Basis of quotation: 2.1 Minimum basis of contribution: EUR 817.20 per month.

2.2 Maximum contribution basis: EUR 3,074,10 per month.

3. The contribution base for workers who, at 1 January 2008, are less than fifty years of age, shall be the one 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 2008, are aged 50 or over, shall be between the amounts of EUR 859,50 and EUR 1,601,40. 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 EUR 817,20 and EUR 1,601,40 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 schemes under the Social Security system five or more years, will have the following amounts:

(a) If the last accredited listing basis has been equal to or less than EUR 1,560,90 per month, it shall be listed on a basis between EUR 817,20 per month and EUR 1,601,40 per month.

(b) If the last credited contribution basis has been higher than EUR 1,560,90 per month, it shall be listed on a basis of between EUR 817,20 per month and the amount of that amount increased by a percentage equal to the increased the maximum basis of contribution to this Special Regime.

6. Self-employed persons engaged in street or street sales (CNAE 52620, 52631 and 52632) may choose as a minimum basis of quotation the general basis of paragraph 2.1, or a contribution basis of EUR 700 per month.

7. 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. fourteenth of Law 51/2007, of 26 December, on the same basis of contribution chosen by the stakeholders for common contingencies. 8. If the resulting quantity referred to in the preceding paragraphs is higher than the maximum basis of quotation or less than the minimum basis, as set out in paragraph 2, the maximum or minimum basis shall be taken, respectively, with the exception of: the latter, of the case referred to in paragraph 6.

Article 15. Bases and rates of contribution in the Special System for the Agricultural Own Account, established in the Special Regime of the Workers for Account Own or Autonomous.

1. As of 1 January 2008, the basis 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 for The minimum basis for this Special Scheme fixed for the year 2008 at EUR 817,20 per month, the rate of contribution applicable 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 contribution shall be applied to the contribution rate of 26.50 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 accidents at work and occupational diseases, the provisions of Article 14.7 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 be paid, as a cover for the invalidity and death and survival contingencies, to be paid. 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 risk benefits during pregnancy and risk during natural lactation.

Section 4. Special Regime of Home Jobs

Article 16. Basis and types of quotation.

1. The rate and basis of contribution to this Special Scheme shall be as from 1 January 2008 the following: Listing base: EUR 699,90 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 2008, the workers included in this Special Scheme shall make an additional contribution to the financing of the risk benefits during pregnancy and risk during natural lactation, equivalent to 0,1 per 100, applied on the single basis of quotation. The additional contribution, in the case of full-time workers, shall be on 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 of 30 August.

2. As of 1 January 2008, 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 contributions for accidents at work and occupational diseases. This criterion will also apply to the cases of professional categories or specialties which, having disappeared, will be re-established 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. Thirdly, in the event that the professional category or specialty to which the worker who signed the special agreement is removed, the contribution base of the special agreement may be updated in accordance with the provisions of the set out in Article 6.2.2 of Order TAS/2865/2003 of 13 October 2003 regulating the special convention in the social security system, which may be increased by a maximum of the percentage of variation of the minimum base (a) the General Regime. As soon as the standard basis for listing for the relevant professional category or specialty is reestablished, the basis for listing in the special agreement shall be such a standard basis, without prejudice to the provisions of this Regulation. the point in the second rule. 3.2 New professional categories or specialties that do not have a standard base at the time of the special agreement 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 base which, for the professional category or craft, is fixed by the Ministry of Labour and Social Affairs.

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, before 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.

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 1 January 2008, the reduction coefficients to be applied to the shares payable by the companies excluded from any contingency will be as follows: (a) In companies excluded from the contingency of temporary incapacity due to a common illness or non-work accident, the coefficient 0,055 shall apply, corresponding to 0,046 to the business quota, and 0,009 to the worker's share.

(b) In companies excluded from the contingency of health care by common disease, risk during pregnancy, risk during natural lactation, maternity and paternity and non-work accident, the coefficient shall be applied 0,054, corresponding to 0,045 to the business quota and 0,009 to the fee charged by the worker. (c) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical provision are also assumed, in addition to the preceding coefficients, the company's 0,010 of the share of the undertaking and 0,002 of 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 2008, 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 accordance with Article 7 (1) (b) and (d) of the amended text of the General Law on Social Security, it shall be 0,055 for the quota which it would be for them to satisfy in the absence of collaboration.

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 them, where appropriate, the full quota resulting from the application of the The only one in force for the relevant trading bases.

Section 8. Coefficient applicable to determine quotation in special convention assumptions and other situations treated as high

Article 22. Coefficients applicable.

1. In the special convention and other situations treated as high, the following coefficients shall apply as from 1 January 2008: (a) Where the special agreement covers all the benefits derived from the Common contingencies with the exception of temporary disability allowances, risk during pregnancy and maternity, 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 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 the salary, 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 contingency, who subscribe to the special convention governed by Article 24 of Order TAS/2865/2003 of 13 October 2003:

For the entire contribution base chosen by the interested party, for the coverage of the contingencies of permanent disability and death and survival, the 0.14.

For the difference between that quotation base and that for which the State Employment Public Service, for the coverage of the retirement contingency, the 0.80, at every moment.

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 interested party, for the coverage of the contingencies of permanent incapacity and death and survival, the 0.33.

For the difference between that quotation base and that for which the State Employment Public Service, for the coverage of the retirement contingency, the 0.40, at every moment.

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. A coefficient of 0,94 shall apply to those subscribed after that date.

(f) In the cases of a special agreement signed by those who are going to provide services in the European Union Administration, for the coverage of permanent disability benefits, 0.27. (g) In the special agreements signed under Royal Decree 996/1986 of 25 April 1986, which regulates the subscription of a special convention for emigrants and children of emigrants, the coefficient will apply. (h) In the special agreements signed under Royal Decree 615/2007 of 11 May, which regulates the Social Security of the caregivers of persons in a situation of dependence, the coefficient will be applied 0.77. A contribution shall also be made by vocational training to an amount equivalent to 0,2 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 enter.

Section 9. Coefficient applicable to determine the contribution rate in assistance level unemployment benefit and the active insertion income program

Article 23. Determination of the coefficients.

1. The following coefficients shall apply in order to determine the contribution to be made by the workers entitled to the unemployment allowance referred to in Article 218 of the recast of the General Law on Social Security. reducers, to be deducted from the resulting full quota: (a) In the cases provided for in paragraph 1 of that provision, 0,95.

(b) In the cases provided for in paragraphs 2 and 3 of the same Article, 0,20.

2. In order to determine the contribution to be made by the beneficiaries of the unemployment benefit referred to in Article 218 of the recast of the General Law on Social Security, where they are employed persons of a character The following reduction coefficients shall be applied to the following reduction coefficients, to be deducted from the resulting full quota:

(a) In the cases provided for in paragraph 1 of that provision, 0,69.

(b) In the cases provided for in paragraphs 2 and 3 of the same Article, 0,35.

3. In order to determine the contribution to be made by the workers who are beneficiaries of the active employment income programme, as provided for in Article 4.3 of Royal Decree 1369/2006 of 24 December 2006, the reduction coefficient of the 0.69, to be deducted from the resulting full quota.

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 2008 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 0,059 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 shall be 0,061 for those mutuals which increase the protected population, or credit the financial insufficiency of the general coefficient on the basis of structural circumstances, all in terms of sufficient In advance, they shall be determined by the Directorate-General for the Management of Social Security, by means of a decision rendered to that 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, for the financial year 2008, as follows:

In the Special Regime of the Workers for Own or Autonomous Account, the result of applying the rate of 3.30 per 100 to the corresponding contribution base.

In the Special System for Agricultural Own Account Workers, the result of applying to the full amount of the price base the rate of 3.30 per 100.

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 services common

Article 25. Coefficients applicable.

1. The contributions of the mutual occupational accidents and occupational diseases of the Social Security to the maintenance 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 the undertakings authorized to assist in the management of the health care and temporary incapacity arising from the contingencies of accidents at work is fixed at 31.30 per 100. occupational diseases, as a contribution to the maintenance of the common services of social security and to the contribution to other general expenditure and to the requirements of national solidarity. The said coefficient shall apply to the quotas for 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 36.00 per 100. Such an increase shall not apply to contracts of interinity.

Article 27. Price in the case of a retroactive payment of wages.

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 aforementioned salaries correspond are 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 the 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 2008. 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 corresponding to 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. By way of derogation from the preceding subparagraph, 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 of the 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 the Royal Decree of 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 and other supplementary provisions.

The revenue of the corresponding quotas will 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. Type of quotation in special cases.

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, including in the Special System referred to in Article 15 of this order. 3. For the purposes of the application of 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 additional twenty-second provision of Law 51/2007, of 26 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 Regime, such allowances and reductions shall be determined on the basis of the quotas resulting from the application of the levy rate to the corresponding base of contributions from 14.57 per 100. 4. Under the provisions of Article 3 of Law 43/2006 of 29 December 2006, contracts which, before 1 January 2007, have been transformed into indefinite contracts, shall be entitled to a bonus for the business quota per day. EUR 2.71, with a maximum of EUR 800 per year.

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 (a) the provisions of 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 Social Affairs, shall be the corresponding to the contingencies of accidents at work 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 on Social Security. 2. The rates of contribution for unemployment, the Guarantee Fund and the Vocational Training Fund shall, as from 1 January 2008, be as follows:

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 traineeship, relief, inter- contracts, regardless of the modality used, with disabled workers who have recognised a degree of disability of not less than 33%: 7,30 per 100, of which 5,75 per 100 will be borne by the company and 1,55 per cent. 100 in charge of the worker.

As of 1 July 2008, the rate of contribution for the unemployment contingency set out in the previous paragraph will be 7.05 per 100, of which 5.50 per 100 will be charged to the employer and the 1.55 per 100 per 100 worker. 2.1.2 Hiring of a given 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:

Where the fixed-term or part-time contract is transformed into an open-ended contract, the rate of contribution provided for in paragraph 2.1.1 shall apply. from the date of the date of the processing.

2.1.4 Worker and worker partners of cooperatives:

Partner worker worker worker partners, worker partners of community land exploitation cooperatives, as well as cooperative work partners, including in Social security, which is intended to be paid for unemployment, 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 paragraph 2.1.2, if the societarium link with the cooperative is of a given duration.

2.1.5 Collective with a temporary service relationship with administrations, health services or the armed forces:

The employment officers of the public administrations, the staff with temporary statutory appointment of the health services, the military complement and the soldiers of the troops and marineria of the armed forces. maintain a list of services of a temporary nature as referred to in paragraph 2.1.1, if those 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 fixed-term contract:

The rate of contribution provided for in paragraph 2.1.2 shall be amended by the rate laid down in paragraph 2.1.1. from the date on which the worker is recognised as a degree of disability not less than 33 per 100.

2.1.7 Trade representatives providing services for several companies:

Trade representatives who provide services as such for several companies will apply the type of unemployment contribution that corresponds to each contract.

2.1.8 Internationals working in prison and child workshops:

Penados and minors carrying out work activities in prison workshops and detention centres shall apply the rate provided for in paragraph 2.1.1.

2.1.9 Public and trade union charges.

The public and trade union charges included in Article 205.4 of the recast text of the General Law on Social Security shall be listed in accordance with paragraph 2.1.2 above, according to the fact that their dedication is exclusive to full or part time.

2.1.10 Reserved.

Volunteer reservists, except when they are career officials, and reservists of special availability, when activated to provide services in units, centers and agencies of the Ministry of Defense, will be listed as The type 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, in charge of the worker.

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, whether fixed or possible, included in the Special Agrarian Regime, shall be obtained by applying to the monthly basis of contributions for real days, consisting of the corresponding sum of the daily bases set out in Article 13.3, the following rates: For employed persons of a fixed character, 7,30 per 100, of which 5,75 per 100 shall be borne by the undertaking 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 subparagraph, in the case of contracts of duration determined or concluded with disabled workers referred to in Article 31.2.1.1, the rate applicable shall be 7,30 per 100, of which 5,75 per 100 will be in charge of the company and the 1.55 per 100 in charge of the worker. As from 1 July 2008, the rate of contribution for the unemployment contingency laid down in the preceding paragraph, as well as for employed persons of a fixed character, shall be 7,05 per 100, of which 5,50 per 100 shall be the employer's position and the worker's 1,55 per 100. 2. The contribution of the Salarial Guarantee Fund of the employed persons included in this Special Regime shall be obtained by applying to the monthly basis of contributions for real days the 0.20 per 100, which shall be the sole responsibility of the company.

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. Trading 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 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 2008. Third. -If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum bases resulting from the provisions of Article 35 or greater than the maximum laid down in general for the various groups of professional categories, these or those, respectively, as bases of 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, as from 1 January 2008, at the maximum ceiling referred to in Article 2.1 and not less than EUR 4,22 per hour worked.

Regardless of their inclusion in the unemployment contribution basis, the remuneration for these overtime hours shall be excluded in the calculation of the benefit regulatory base. 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 levy as set out in Article 5 of this order.

Article 35. Minimum rates of contribution for common contingencies.

1. As from 1 January 2008, the minimum basis for hours applicable to part-time work contracts shall be as follows:

Listing Group

Professional Categories	Minimum Base By Euros
	1	Engineers and Licensados. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	5.89
2	3
	3	3	3	Administrative and Workshop	4.25
4	Untitled Helpers	4.22
5	4.22
	6	Subalternate	6	4.22
7	4.22
8
First and Second Officers	4.22
9	Third and Specialist Officers	4.22
10	Unskilled eighteen-year-old workers	4.22
11	Workers under the age of eighteen, whatever their professional category	4.22

2. The minimum monthly contribution basis shall be the result of multiplying the number of hours actually worked by the minimum hourly basis set out in the previous paragraph.

Article 36. Contributions in the cases of temporary incapacity, 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 will apply only to the days when the worker would have been obliged to provide effective services in the company, 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 work concentrated in periods lower than those of discharge.

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 he has the right to receive the part-time worker in that year, except in any case of the amounts corresponding to the non-computable concepts in the social security contribution base, in accordance with the provisions of Article 23 of the Treaty. General Regulation cited 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 contribution basis, calculated in accordance with the preceding rules, shall 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 worker on a part-time basis, in the absence of his employment relationship, has received remuneration for a different amount than the one initially considered in that year or period In order to determine the monthly basis for listing 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. (a) to request, where appropriate, the repayment of the quotas which are unduly paid. Fifth. The Administration of Social Security may also carry out the payment of quotas and agree on the returns requested, in particular, in the cases of extinction of the employment relationship of the latter. workers on a part-time or early retirement basis, for the recognition of a permanent disability pension, for death or for any other cause, with the consequent reduction in the corresponding system of the Social security and 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 base for the associated worker cooperative partners, in the case of a partial-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:

		Listing Group	Minimum Monthly Base-Euros
	1	293.10
	2	202.80
	3	176.40
	4 to 11

Article 40. Contribution to the Special Agrarian Regime in the case of part-time contracts.

The provisions of this Chapter shall not apply to the determination of the contribution, on the basis of the actual working days, of the employed persons included in the field of application of the Special Scheme. Agriculture, contracted part-time, in respect of which it shall be as laid down in Article 13.3.

Article 41. Quote in the cases of legal guardian or direct care 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 2008, the contribution to social security and other contingencies protected by workers who had concluded a contract for the training shall be carried out in accordance with the following: (a) The contribution to social security It will consist of a single monthly fee of 34.69 euros for common contingencies, of which 28.93 euros will be in charge of the businessman and 5.76 euros in charge of the worker, and of 3.98 euros for professional contingencies, in charge of the businessman.

(b) The contribution to the Salarial Guarantee Fund shall be a monthly fee of EUR 2,21, by the employer. (c) A monthly fee of EUR 1,21, of which EUR 1,06 shall correspond to the employer and EUR 0.15 to the worker, shall be paid for the purposes of the contribution.

2. The remuneration to be paid by workers in respect of overtime shall be subject to the additional levy provided for in Article 5.

3. 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.

Additional disposition first. Contribution by professional contingencies in the cases of suspension of the employment relationship or the perception of partial unemployment benefits.

1. The contribution of workers to accidents at work and occupational diseases by those workers who have suspended the employment relationship for economic, technical, organizational or production reasons or derived from force majeure, as referred to in the Article 47 of the recast text of the Law on the Staff Regulations, which are in a state of total unemployment, shall be effected by applying the rates laid down in Table II (c) of the current premium rate, whichever is the the professional category and the activity of the worker.

2. The rates referred to in the preceding paragraph shall also apply in the case of workers who have received partial unemployment benefits, due to the temporary reduction of the ordinary working day based on the causes (a) to the extent that those persons shall apply to the fraction of the contribution basis for those contingencies corresponding to the part of the working day they cease to carry out.

Additional provision second. Contribution by occupational contingencies of unemployed workers engaged in social partnership 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 basis for such contingencies, in the last six months of effective occupation, without prejudice to the application, Article 8 (3) and (4) of 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.

Additional provision fourth. Health care contribution in special cases.

During the year 2008, the provisions of Section 9 of Chapter I of Order TAS/29/2006, of 18 January, implementing the rules on social security contributions, Unemployment, the Salarial Guarantee Fund and the Social Security Fund, are extended. Vocational training, contained in Law 30/2005 of 29 December, of General Budget of the State for the year 2006, relating to the contribution of health care in special cases.

First transient disposition. Option of bases of quotation, in certain cases, 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 2008.

Second transient disposition. Application of the rate of accident premiums in respect of periods prior to 1 January 2008.

For the determination of the quotas to be entered for the contingencies of accidents of work and occupational diseases corresponding to periods of liquidation before 1 January 2008, date of entry into force of the The rate of premiums regulated by the fourth additional provision of Law 42/2006 of 28 December, in the wording given by the final provision 14 of Law 51/2007, of 26 December, the applicable rates will be those in force in the the settlement period in question.

Transitional provision third. Income from price 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 2008, 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. The following 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 indicated 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 2007, until the bases of the contribution are approved. they are to be governed by the present financial year, without prejudice to any regularisations which may have taken place.

Final disposition first. Basis for contributions during the receipt of the unemployment benefit.

The new wording of the last paragraph of Article 218.4 of the recast text of the General Law on Social Security, given by Article 7 of Law 40/2007 of 4 December, of measures in the field of social security, will apply to the beneficiaries who are receiving the unemployment benefit on 1 January 2008 and those who resume it or obtain it from that date.

Final disposition second. 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 2008.

Final disposition third. Powers of implementation and development.

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 22, 2008. -Minister of Labour and Social Affairs, Jesús Caldera Sanchez-Capitan.