The Royal Decree-Law 2/2007, of 2 February, adopting urgent measures to repair the damage caused by the floods that occurred in the last days 26, 27 and 28 of January on the island of El Hierro, establishes in its article 7, among other measures, exemptions and moratoria in the payment of the Social Security contributions. At the same time, the final provision of the Royal Decree-Law gives the various holders of the ministerial departments, in the field of their powers, the right to issue the necessary provisions and to set the time limits for the implementation of the Directive. of what is established in that royal decree-law. Therefore, in order to ensure the effective application of those exemptions and moratoria in the payment of the quotas, provided for in Article 7 of the royal decree-law, as well as to unify criteria in their implementation, it is necessary to dictate the timely provision. In its virtue, I have had to dispose:

Article 1. Exemption in the payment of social security contributions in cases of cases of employment regulation.

1. For the purposes of the exemption in the payment of the Social Security contributions, to be granted by the General Treasury of Social Security and provided for in Article 7.1 of the Royal Decree-Law 2/2007 of 2 February, adopting urgent measures for to repair the damage caused by the floods that occurred on 26, 27 and 28 January in the island of El Hierro, the following rules shall apply: (a) Applications for exemption in the payment of quotas must be submitted either to the labour authority in respect of which the employment regulation file is followed or to the Provincial Directorate of the General Treasury of Social Security in Santa Cruz de Tenerife or its administrations or, where appropriate, the Delegation of the Government in the Autonomous Community of the Canary Islands, the Government Subdelegation in Santa Cruz de Tenerife or the Insular Directorate in Valverde de El Hierro, or any other another of the places provided for in Article 38.4 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure, for referral to the competent body for the grant or refusal of the exemption under the following subparagraph (c).

Notwithstanding the above mentioned above, employers who are authorized to manage certain formalities related to the listing and collection will formalize their requests for exemption in payment. of quotas, in any case, to the Provincial Directorate of the General Treasury of Social Security or administrations of the same province in which such centralized management is authorized. Requests for exemption in the payment of quotas shall be accompanied, if any, by the decision of the employment authority on the employment adjustment file by agreeing to the suspension of the contract of employment or the temporary reduction of the working day as a result of the situation of force majeure referred to in Article 7 of the royal decree-law. If the employment regulation file has not been resolved at the time the application is submitted, that resolution shall be provided within 15 days of the date on which it is given. (b) The time limit for the submission of applications for exemption from quotas shall be three months after the date of publication of that order in the Official Gazette of the State. (c) The grant or refusal of the exemption shall be agreed by the Director Provincial of the General Treasury of Social Security or, where appropriate, the Director of the Administration of Social Security, in accordance with the distribution of powers established for this purpose. (d) The exemption shall include both the social security contributions, including the contributions of employers and their employees, by common and professional contingencies, such as those relating to the concepts of joint recovery, while the period of suspension of the contract of employment or the temporary reduction of the working day is considered, considering that period as effectively listed for all purposes. The exemption, in the case of suspension of the contract of employment, shall be 100 per 100 and, in the case of temporary reduction of the working day, that exemption shall be proportionate to that reduction. (e) In these exemptions, the provisions of Article 2.1.a (a), last subparagraph, and (c) of this order shall apply to the filing of listing documents.

2. Exempt quotas which have already been entered, including, where appropriate, surcharges, interest on late payment and costs which would have been satisfied, shall be returned upon request by the parties concerned together with the supporting documents for their payment, in the terms and effects set out in paragraph 2 of the following Article.

Article 2. Moratory in the payment of Social Security contributions.

1. For the purpose of the moratorium of up to one year without interest in the payment of the Social Security contributions for all contingencies, including actual days, as well as for the concepts of joint collection with those, corresponding to the months of December 2006 and January 2007, except in the case of workers of the Special Workers ' Regime for Own or Autonomous Account, which will be carried out in the months of January and February 2007, and is recognised both by the companies in respect of the all the contributions to his or her office as well as to the self-employed persons included in any of the the systems of the Social Security system, in accordance with Article 7.2 of the said Royal Decree-Law 2/2007 of 2 February 2007, shall apply the following rules: (a) For the purposes of the submission of applications for a moratorium, it shall apply the provisions of paragraph 1 of the previous Article.

The accreditation of the damages suffered will be carried out by the documentation issued to the effect by the respective city council or by the Delegate of the Government in the Autonomous Community of the Canary Islands, the Subdelegate of the Government in Santa Cruz de Tenerife or, as the case may be, the Director Insular en Valverde de El Hierro, proof of the damage and the location of the undertakings or holdings concerned or, where appropriate, by means of a favourable resolution in the case of an employment regulation or by means of a decision or communication from the Ministry of Agriculture, Fisheries and Food or, where appropriate, the State Agrarian Insurance Entity (ENESA) in which the condition of the beneficiary of the compensation granted in relation to the damage caused by the floods occurred in the last days 26, 27 and 28 of January on the island of El Hierro, as indicated in article 1 of the Royal Decree-Law 2/2007 of 2 February. In the case of companies, certification will be individualised for each of them. Also, together with the requests for the moratorium, the listing documents for the months covered by the moratorium, as well as those relating to the months after the date of the moratorium, shall be submitted, if not previously carried out. (a) presentation of such documents has already expired, even if the respective quotas are not entered, if appropriate. (b) The grant or refusal of the moratorium shall be agreed by the Provincial Director of the General Treasury of Social Security in Santa Cruz de Tenerife or, where appropriate, by the Director of the corresponding Administration, in accordance with the of the powers laid down for the granting of deferrals. The period of up to one year of the moratoria granted shall be counted from the last day of the statutory period of entry of the quotas in question. (c) the applicants who have been granted the moratorium shall, however, be obliged to submit the listing documents for periods after that concession, in the same manner and time limits as laid down in character; general, even if the quotas are not entered. Failing that, the moratorium shall be without effect from the date on which such documents were to be submitted.

2. Applications for repayment of the quotas already entered and which are the subject of a moratorium, including, where appropriate, only surcharges, interest on late payment and costs which would have been satisfied, may be submitted together with the application for a the moratorium and, in any case, within the time limit set out in paragraph 1 (b) of the previous Article, the supporting documents for payment shall be accompanied to that effect. In the event that the repayment of the quota for a moratorium is not requested within the time limit, it shall be presumed that the period of the moratorium on which the quotas relate shall be waived.

If the person who has the right to return the Social Security debtor for other periods, the credit for the refund will be applied to the payment of outstanding debts with that in the form that legally (a) where appropriate, without prejudice to their right to request the deferral of all outstanding fees which are not, in this way, compensated, in the terms of the general social security recovery regulation, approved by Royal Decree 1415/2004, June 11.

Additional disposition first. Extension of the scope.

According to the additional provision of Royal Decree-Law 2/2007 of 2 February 2007, the exemption and the moratorium regulated in this order will also apply in respect of the floods produced in the month of November 2006 in the municipality of Villagarcia of Arousa (Pontevedra) and municipalities of its surroundings to be determined by order of the Minister of the Interior.

To these effects, the rules contained in the preceding articles of this order will apply, although the references that are made to the Provincial Directorate of the General Treasury of Social Security, its administrations and Delegation or Subdelegation of the Government must be understood concretely to the Provincial Direction of the General Treasury of the Social Security in Pontevedra, its administrations and Subdelegation of the Government in Pontevedra.

Additional provision second. Application to cooperative worker partners.

In the references to the workers in this order they will also be understood to include the worker members of the cooperative cooperatives in any of the systems of the Social Security system.

Single end disposition. Entry into force.

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

Madrid, 20 March 2007.-The Minister of Labour and Social Affairs, Jesús Caldera Sanchez-Capitan.