JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

EXPLANATORY STATEMENT

I

The Special Agricultural System of Social Security was born in the middle of the sixties of the last century, when the agricultural sector occupied a position of first line in economic activity, due to its relevance both in the occupied labour force as in the national gross domestic product.

Their goal was to incorporate agricultural workers into the protection of social security, from a perspective that recognized them specific characteristics in terms of contributions and benefits.

For these purposes, a specific framework for a reduction in the level of protection progressively updated was agreed, in order to converge with that established in other social security schemes, all taking into account the economic potential of the sector. This articulation currently has as basic references Decree 2123/1971 of 21 July, for which the recast text of the legislation of the agricultural social security was approved, and Decree 3772/1972, of 23 December, which assumed its regulatory development.

this is, however, a matter of rules which, to a large extent, no longer correspond to the changes that have been made over the last few decades in the agricultural sector, in particular as regards the inclusion of workers in the agricultural sector. own account, which, on the other hand, have been affected by the process established through the additional 30th text of the recast text of the General Law of Social Security, incorporated by Law 36/2003 of 11 November economic reform measures, which have resulted in differences within that collective.

II

In order to update the social protection mechanisms of farmers on their own account, to overcome existing divergences and to deepen the objective of convergence of workers ' regimes and integration On its own account in a single scheme, on 20 October 2005 the Agreement on the framework for and contribution to the social security of agricultural workers on their own account, formalised between the Ministers for Labour and Social Affairs, was adopted. Social and Agriculture, Fisheries and Food and the representatives of the organizations Agricultural.

In the framework of this agreement, a set of measures is foreseen for the progressive equalization of the self-employed workers of the Special Agrarian Regime with those who are employed in the Special Workers ' Regime. Self-Account or Autonomy, which, with effect from 1 January 2008, must take account of the integration into the latter system of all the agricultural workers on their own account, with the prior establishment of a Special System for Workers Agricultural Own.

These forecasts have a priority effect on aspects related to social security contributions that have already begun to receive appropriate regulatory treatment through the measures contained in Law 36/2003, November 11, Economic Reform measures, and Law 30/2005, of December 29, of General State Budgets for the year 2006.

The Agreement also provides for a transitional period-ending at the time of the integration of self-employed agricultural workers into the Special Workers ' Regime for Own or Self-Employed-into the Agreement. To facilitate the integration mentioned above, the field of application of the Special Agrarian Regime shall be clarified as regards such modality of workers.

III

The objective of this Law is to introduce the reforms required by the adequate and effective plasmation of all the above mentioned, which, since the Special Agrarian Regime is regulated by law, requires a standard of the same hierarchy.

Under this perspective, the Law has an impact on the following basic aspects:

(a) Ordains the integration of the self-employed persons included in the Special Agrarian Regime in the Special Regime of the Workers for the Account of Own or Self-Employed, with effect from 1 January 2008, thus advancing in the Line marked by Recommendation VI of the Toledo Pact.

b) It lays down, within the said scheme, a Special System for Agricultural Own Account Workers, which sets out the basic criteria for the rules for the modernisation of agricultural holdings and which is aimed at strengthening the social guarantees of small farmers and to collaborate in improving the prospects for the viability of the sector.

in this respect, the establishment of specific contribution mechanisms and a globalized vision of all the components of the agricultural family farm, with a special impact on the incorporation of the women and young people, as an essential basis for the future development of the countryside.

In this respect, it is important to establish a reduction in the contribution of the spouses and descendants of the holders of the agricultural holdings which are incorporated into the activity on those holdings.

(c) Finally, and as long as the integration of self-employed agricultural workers into the Special Scheme for the Own or Self-Employed Workers is produced, the change in the field of application of the Special Agricultural Scheme, in respect of the self-employed, so that the same will be carried out immediately in parameters similar to those which will in future constitute the special system mentioned above, from the perspective of social security, the modernisation of agricultural holdings and their match the current requirements.

There is thus a set of initiatives that, with support in the social dialogue, aim to create the basic conditions for the guarantee of the social rights of farmers on their own account, adapting their Regulation of the new reality of the Spanish countryside and the need to promote the modernization of the sector.

Article 1. Integration into the Special Regime for the Self-Employed or Self-Employed Workers of the Special Agrarian Regime.

With effect from 1 January 2008, the self-employed persons included in the Special Agrarian Regime will be incorporated into the Special Regime of the Workers for the Account of Own or Self-Employed, with the application of the rules which are in force in that scheme and without prejudice to the application, where appropriate, of the peculiarities laid down in the Special System for Agricultural Own Account Workers referred to in the following Article.

Article 2. Creation of the Special System for Agricultural Own Account Workers included in the Special Workers ' Regime for Own or Autonomous Account.

1. It is established, within the Special Regime of the Workers for Own or Autonomous Account, and with effect from January 1, 2008, the Special System for Workers of Own Agricultural Account, in which the workers will be included Agricultural own account, over 18 years of age, meeting the following requirements:

(a) To be holders of an agricultural holding and to obtain at least 50 per 100 of their total income from the carrying out of agricultural or other complementary activities, provided that the part of the income directly comes from the activity the farm is not less than 25 per 100 of its total income and the working time spent on or complementary to agricultural activities is more than half of its total working time.

(b) the net annual income obtained from the agricultural holding for each holder of the holding does not exceed the amount equal to 75 per 100 of the amount, in annual calculation, of the maximum contribution base established in each time in the General System of Social Security.

(c) the carrying out of agricultural work in a personal and direct manner in such agricultural holdings, even if they occupy employed persons, provided that they are not more than two fixed workers or, if they are workers with a fixed-term contract of employment, the total number of employees satisfied with any agricultural activity does not exceed 546 in one year, computed from date to date.

The limitations on the hiring of employed persons referred to in the preceding paragraph are applicable for each agricultural holding. Where there are two or more holders on the holding in the agricultural holding, all of them in the Special Scheme for the Self-Employed or Self-Employed shall be added to the number of workers or employees referred to in the preceding paragraph. fixed worker, or 273 wages per year, in the case of casual workers, for each holder of the agricultural holding, excluding the former.

2. For the purposes referred to in paragraph 1 above, agricultural holding shall mean all the goods and rights organized by its holder in the course of the agricultural activity, and which in itself constitutes a technical-economic unit, the holder of the holding may be the owner, lessee, aparzero, transferee or other similar concept of the farms or material elements of the agricultural holding.

For the same purposes, complementary activities are considered to be the participation and presence of the holder, as a consequence of public choice, in institutions of a representative character, as well as in organs of representation of trade union, cooperative or professional character, provided that they are linked to the agricultural sector; they shall also have the consideration of complementary activities for the processing and direct sale of the products of their holding and those related to the conservation of the natural space and protection of the environment the environment, as well as the tourist, hunting and craft industries carried out on their farm.

3. Incorporation into the special system governed by this Article shall affect, in addition to the holder of the agricultural holding, his spouse and relatives by consanguinity or affinity up to the third degree even if they do not have the consideration of workers as an employed person, provided that they are over 18 years of age and carry out the agricultural activity in a personal and direct manner on the relevant family farm.

4. The persons concerned, when applying for incorporation into the Special System for Agricultural Own Account Workers, shall provide proof of the accreditation of the requirements laid down in the preceding paragraphs for the inclusion in the same. The validity of such inclusion shall be conditional upon subsequent verification by the General Treasury of the Social Security of the effective concurrency of the said requirements. The accreditation and subsequent verification shall be carried out in the form and time limits to be determined.

Article 3. Effects of incorporation into the Special System for Agricultural Own Account Workers.

The incorporation into the Special System for Agricultural Own Account Workers provided for in the previous article will determine the application of the following social security contribution rules:

(a) In respect of compulsory coverage contingencies, if the worker opts as a basis of contribution for the minimum base corresponding to the Special Scheme of the Workers for Account Own or Self-Employed, the type of Applicable contribution shall be 18,75 per 100.

If, on the other hand, the worker opts for a contribution base above the minimum indicated in the preceding paragraph, the amount exceeding the latter shall be applied to the rate of contribution in force at any time in the scheme. Special Account Workers ' Own or Self-Employed for Compulsory Coverage Contingencies.

(b) In respect of voluntary cover contingencies, the quota shall be determined by applying, on the full amount of the contribution basis, the rates in force in the Special Scheme for the Account Workers ' Self-employed for such contingencies.

Additional disposition first. Reduction of quotas in favour of certain relatives of the holder of the agricultural holding.

1. In the case of persons incorporated in the agricultural activity as from 1 January 2008, which are included in the Special Scheme of the Workers for Account or Autonomy through the Special System for Account Workers Farmers, who are 40 or less years of age at the time of incorporation and are spouses or descendants of the holder of the agricultural holding, provided that he is discharged from the said system and special system, apply, on the basis of common contingencies for compulsory coverage, a reduction equivalent to 30 per 100 of the quota resulting from the application of the corresponding minimum contribution base, the rate of 18,75 per 100.

The reduction of quotas set out in the previous paragraph will last for five years, computed from the date of the obligation to list and will be incompatible with the reduction and bonus provided for the new workers included in the Special Regime of the Workers for Account Own or Autonomy in the additional 30th of the Text recast of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, June 20.

2. The reduction provided for in the preceding paragraph shall apply to persons who have been beneficiaries of the reductions referred to in the second transitional provision and paragraph (b) of the single derogation provision of this Law, and which, From 1 January 2008, they will be included in the Special Regime for the Own or Autonomous Account Workers, as long as they maintain the conditions required to be placed in the Special System for Workers for Account Agriculture.

In both cases, the reduction shall have effect from 1 January 2008, but the period of three years shall be deducted from the period before that date on the basis of the reductions referred to in the paragraph. previous.

Additional provision second.

The references to the spouse of the holder of the agricultural holding contained in this Law shall be understood also to be made to the person linked in a stable way with that person by a relationship of affectivity analogous to the conjugal once that it is regulated, in the field of the field of application of the social security system and of the regimes that make up the same, the scope of the binding of the couple in fact of the employer or of the holder of the industrial or commercial business or of the agricultural or marine-fishing exploitation.

Additional provision third.

The children of the holder of the agricultural holding, under 30 years of age, even if they live with him, may be hired by him as employed persons, without contribution to the unemployment contingency and, consequently, without they can access the corresponding coverage.

First transient disposition. Temporary change in the framing of certain agricultural own-account workers.

1. To the agricultural own-account workers who, at the entry into force of this Law, are employed in the Special Scheme of the Self-Employed or Self-Employed and fulfil the requirements to be included in the in the field of application of the Special Agrarian Regime, in accordance with the regulation introduced by Articles 2 (b) and 3 of the Recast Text of Laws 38/1966, 31 May, and 41/1970, of 22 December, approved by Decree 2123/1971, of 23 July, in the wording given by the final provision of this Law, shall apply to them following rules:

(a) You may apply within the following six months from the day following the date of entry into force of this Law, in accordance with the number 2 of the third final provision of the (a) the reduction in the Special Scheme for the Self-Employed or Self-Employed Workers and, at the same time, their registration in the census referred to in Section 2 of Chapter II of the recast text approved by Decree 2123/1971 of 23 July 1971, effects of discharge on the Special Agrarian Regime.

(b) The listing in the Special Agrarian Regime shall be carried out on a basis of quotation of the amount equal to that for which it would have been quoted, at the time of the option, in the Special Regime of the Workers for Own or Self-employed. The following quotation rates shall apply to the listing base:

1. º For the amount of contribution basis that matches the amount of the minimum contribution base, the 18.75 per 100.

2. º For the amount that exceeds the previous amount, the type of contribution that, for the contingencies of compulsory coverage, is in force in the Special Regime of the Workers for Account Own or Autonomous.

(c) The protective action shall cover the coverage of permanent disability and death and survival contingencies arising from accidents at work and occupational diseases, even if in the Special Regime of Workers for the Own or Autonomous Account would not have chosen to be protected by professional contingencies.

The quotation for these last contingencies shall be carried out by applying to the full amount of the quotation basis the rate of 1.00 per 100.

d) For temporary disability coverage, the following shall be taken into account:

1. On the assumption that the worker would have been entitled to temporary disability protection in the Special Scheme of the Self-Employed or Self-Employed, the coverage of the temporary disability benefit derived from common and professional contingencies in the Special Agrarian Regime will be mandatory.

2. On the assumption that the worker would not have been entitled to temporary incapacity protection in the Special Regime of the Workers for the Own or Autonomous Account, he may, at the time of discharge in the Special Regime Agriculture, opting to voluntarily opt for such coverage, derived from both common contingencies and professional contingencies.

3. No, in the case referred to in point 1. as, where appropriate, in the case referred to in point 2. above, the contribution shall be made by applying, at the full amount of the contribution base, the rate of 4,35 per 100, of which 3.70 per 100 shall correspond to common contingencies and 0,65 per 100 to professional contingencies.

4. For the purposes of the recognition in the Special Agrarian Regime of the right to temporary incapacity protection, the periods for which it has been listed by the expressed contingency in the Regime may be computed. Special Account Workers ' Own or Self-Employed.

2. In the event that the registration referred to in paragraph 1 (a) is not requested within the time limit specified therein, the persons concerned shall remain included in the Special Scheme of the Workers for Own or Autonomous Account.

Second transient disposition. Reduction of quotas in favour of certain relatives of the holder of the agricultural holding incorporated into the Special Agrarian Regime.

In the case of persons incorporated into the Special Agrarian Regime, as self-employed persons, between the date of entry into force of this Law, in accordance with the provisions of the number 2 of the final third of the the same, and 31 December 2007, which are forty or fewer years of age at the time of incorporation and are spouses or descendants of the holder of the agricultural holding, provided that the holder is included in the said scheme (a) a reduction in the amount of the amount of the amount of the levy; equivalent to 30 per 100 of the quota to be applied to the corresponding contribution base, the rate of 18,75 per 100.

The reduction of quotas set out in the preceding paragraph will produce effects from the start date of the obligation to list until December 31, 2007.

Single repeal provision. Provisions to be repealed.

The provisions of this Law and expressly the following are hereby repealed:

(a) The additional 30th text of the Recast Text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, without prejudice to its validity as a transitional measure, up to 31 December 2007, in relation to the workers to whom, before 1 January 2006, it would have been applicable to them, either on a compulsory basis or on a voluntary basis, when they had chosen a base of (i) a contribution exceeding the minimum rate laid down in the Special Scheme for Workers on account Self-employed persons, in which case the contribution rates and the coefficients referred to in paragraph 2 of that additional provision shall apply.

(b) The additional 40th-ninth provision of Law 30/2005 of 29 December of the General Budget of the State for the year 2006, without prejudice to its validity as a transitional measure, until 31 December 2007, for persons who were beneficiaries of the reduction established in the reduction on the date of entry into force of this Law.

(c) All the precepts concerning the self-employed persons contained in the Recast Text of Laws 38/1966, of 31 May, and 41/1970, of 22 December, approved by Decree 2123/1971, of 23 July.

Final disposition first. Amendment of the field of application of the Special Agricultural Social Security Scheme.

The following amendments are made to the Recast Text of Laws 38/1966, 31 May, and 41/1970, of 22 December, approved by Decree 2123/1971, of 23 July:

1. Article 2 (b) is worded as follows:

" (b) Self-employed persons who, being over 18 years of age, also meet the following conditions:

1. That, being the holders of an agricultural holding, at least 50 per 100 of their total income is obtained from the carrying out of agricultural or other complementary activities, provided that the part of the income directly from the agricultural activity carried out on its holding is not less than 25 per 100 of its total income and the working time spent on agricultural or complementary activities is more than half of its total working time.

It is understood by agricultural exploitation to these effects the set of goods and rights organized by its holder in the exercise of the agricultural activity, and that it constitutes in itself a technical-economic unit, being able the holder of the holding shall be such as the owner, lessee, aparzero, transferee or other similar concept, of the farms or material elements of the respective agricultural holding.

The participation and presence of the holder, as a result of public election, in institutions of a representative character, as well as in organs of representation of a character, are considered complementary activities. trade union, cooperative or professional, provided that they are linked to the agricultural sector. They shall also have the consideration of complementary activities for the processing and direct sale of the products on their holding and those related to the conservation of the natural space and protection of the environment, as well as the tourist, hunting and craft industries carried out on their holding.

2. The net annual income obtained from the agricultural holding, for each holder of the holding, does not exceed an amount equal to 75% of the amount, in annual calculation, of the maximum established contribution base at every moment in the General Social Security Regime.

3. To carry out the agricultural work in a personal and direct manner in such holdings, even if they occupy employed persons, provided that they are not more than two fixed workers or, if they are workers with employment contract of a given duration, that the total number of employees satisfied with any agricultural activity does not exceed 546 in one year, computed from date to date.

The limitations on the hiring of employed persons referred to in the preceding paragraph are applicable for each agricultural holding. Where there are two or more holders on the holding in the agricultural holding, all of them in this Special Regime, the number of workers or workers referred to in the preceding paragraph shall be added to a fixed worker or to 273 wages per year, if any of temporary workers, for each holder of the agricultural holding, excluding the former. "

2. Article 3 is worded as follows:

" Article 3.

They shall also be included in this Special Regime as self-employed persons the spouse and relatives, by consanguinity and affinity, up to and including the third degree, of the holder of an agricultural holding, who does not have the consideration of employed persons, provided that they are over 18 years of age and carry out the agricultural activity in a personal and direct manner on the relevant family farm. "

Final disposition second. Implementing and development provisions.

The Government is authorised to issue any provisions for the implementation and development of this Law.

Final disposition third. Entry into force.

1. This Law shall enter into force on 1 January 2008.

2. By way of derogation from the preceding number, as laid down in the first and second transitional provisions, in points (a) and (b) of the single derogation provision and in the final provision first, it shall apply from the first day on of the month following that of the publication of the Law in the "Official Gazette of the State".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 4 July 2007.

JOHN CARLOS R.

The President of the Government,

JOSE LUIS RODRIGUEZ ZAPATERO