Article 110 of Law 30/2005, of 29 December, of the General Budget of the State for the year 2006, establishes the bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Training Professional for the financial year 2006, giving the Minister of Labour and Social Affairs in his section 12 to lay down the rules necessary for the implementation and development of the provisions in question. To this end, this order is in line with the development of the legal provisions on social security contributions for the financial year 2006. Through it not only the bases and types of quotation reflected in the cited legal text are reproduced, but in the development of the faculties attributed by article 110 of the recast text of the General Law of Social Security, approved by the Royal Decree-Law 1/1994 of 20 June, the bases of general listing are adapted in general to the assumptions of part-time contracts. With regard to the determination of the minimum bases for the contribution of the different systems of the social security system, account is taken of the forecasts contained in Article 110 (11) of Law 30/2005. In the case of accidents at work and occupational diseases, the current premium rate, approved by Royal Decree 2930/1979 of 29 December, will continue to apply. In turn and in accordance with the provisions of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, approved 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 the Special Convention, collaboration in the management of Social Security or exclusion of any contingency, as well as the amounts to be met by the the provision of health care from social security to groups outside the Community itself. Finally, the new coefficients for the determination of the contributions from the Mutual Insurance and Occupational Diseases of the Social Security Occupational Diseases to the maintenance of the common services of social security are set out in the the technical criteria for the liquidation of capital costs, pensions and other periodic benefits, in force since 1 January of the present financial year. The new coefficients, which have been determined on the basis of the "Scenarios" elaborated by the General Social Security Treasury, guarantee the maintenance of the financial balance between the collaborating entities mentioned and the Social Security Administration. In its virtue and in the use of the powers conferred on it in Article 110.Twelve of Law 30/2005 of 29 December, of the General Budget of the State for the year 2006, and in the single final provision of the General Regulation on Quotation and Settlement of other Social Security Rights, 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. The contribution base, for all contingencies and situations covered by the protective action of the General System of Social Security, shall be determined by the total remuneration, whatever form or denomination, monthly has the right to receive the worker or equivalent or the person who actually receives, if he is superior, by reason of the work he does as an employed person, without other exceptions than those relating to the non-computable concepts specified in the Article 109 (2) of the recast text of the General Law on Social Security, approved by Royal Decree-Law 1/1994 of 20 June, in the terms laid down in Article 23 of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995, of 22 December.

2. The following rules shall apply to determine the contribution basis for each month for common contingencies:

First.-The remuneration payable in the month referred to in the quotation shall be computed.

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 2006. 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.

3. 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 occupational accidents 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 Social Security Scheme shall be EUR 2,897,70 per month from 1 January 2006.

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 631,20 per month.

Article 3. Maximum and minimum rates of contribution.

As provided for in Article 110.Dos.1 of Law 30/2005 of 29 December, the contribution to the General Social Security Scheme for common contingencies shall be limited for each group of professional categories per person. the following minimum and maximum bases:

listing Group	Categories professionals	Minimum Bases - Euros/month	Maximum Bases Euros month
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	881.10	2.897.70
2	Technical Engineers, Perios, and Assistants Titled	731.10	2.897.70
3	Administrative Chiefs and Workshop	635.70	2.897.70
4	Help No Titled	631.20	2.897.70
5	Officers Administrative	631.20	6
Subaltern	631.20	2.897, 70
7	Administrative Auxiliary	631.20	2.897.70

listing Group	Categories professionals	Minimum Bases - Euros/day	Maximum Bases Eur day	Euros/day
8	First and Second Officers	21.04	96.59
9	Third and Specialist Officers	21.04	96.59
10	Peons	96,59		11
Workers under the age of eighteen, anyone that is your professional category	21.04	96.59

Article 4. Types of quotation.

As of 1 January 2006, the rates of contribution to the General Social Security Scheme 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. In the case of accidents at work and occupational diseases, the percentages of the premium rate approved by Royal Decree 2930/1979 of 29 December 1979, being the sole responsibility of the Commission, shall be reduced by 10 per 100. company.

Article 5. Additional contribution for overtime.

According to the provisions of Article 110.D (3) of Law 30/2005 of 29 December, the remuneration to be paid by workers for the concept of overtime is subject to an additional levy which will not be computable for the purpose of determining the regulatory basis for the benefits.

The additional levy for overtime, due to force majeure, shall be made by applying the rate of 14.00 per 100, of which 12,00 per 100 shall be borne by the undertaking 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 and maternity.

1. The obligation to list remains during situations of temporary incapacity, risk during pregnancy and the enjoyment of periods of maternity leave, even if they assume a cause of suspension of the employment relationship.

2. In the situations referred to in the preceding number, the contribution basis for the common contingencies shall be that corresponding to the month before the date of incapacity, the risk situation during pregnancy or the start of the enjoyment. of the periods of maternity leave. For the application of the provisions of the preceding paragraph, the following rules shall be taken into account:

First.-In the case of remuneration that is satisfied on a daily basis or when, having such a character, the worker has not stayed in the company for the whole of the preceding calendar month, the amount of the The price of the month shall be 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 or the enjoyment of periods of maternity leave. to determine the basis of quotation 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 shall be the daily basis of quotation, which shall be multiplied by 30, to remain all month in the situation of temporary incapacity, risk during pregnancy or the enjoyment of periods of maternity leave, or because of the difference between that number and the number of days that you actually worked in that month. Third.-Where the worker has entered the undertaking in the same month in which the situation of temporary incapacity, risk during the pregnancy or enjoyment of the periods of maternity leave has been initiated, shall apply to that month. set in the preceding rules.

3. The provisions of the preceding number 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, risk during pregnancy and maternity. 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 effect, the number of hours made will 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 base in force in the each moment corresponding to the professional category of the worker. To this end, the temporary disability allowance, risk during pregnancy or maternity 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 or maternity, undertakings may apply the percentages corresponding to item 126 of the current premium rate, whichever is the professional category and the worker's activity.

Article 7. Price in the situation of discharge without receipt of remuneration.

1. Where the worker remains in the General Regime and the obligation to list under Article 106 (2) of the recast text of the General Law on Social Security is maintained, without receiving any remuneration It shall be taken as the basis for listing the minimum corresponding to the group of its professional category. For the purposes of contributions from accidents at work and occupational diseases, the minimum contribution ceiling laid down in Article 2 (2) shall be taken into account.

2. The provisions of the preceding number 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. In accordance with the provisions of Article 110.O8 of Law 30/2005 of 29 December, during the period of receipt of the unemployment benefit due to the extinction of the employment relationship, the basis for the contribution to the Social Security of those workers there is a legal obligation to list, the average of the bases of the last six months of occupation listed by contingencies of accidents at work and occupational diseases, excluding the corresponding amounts to hours (a) extraordinary, prior to the legal status of unemployment or at the time the obligation ceased legal to list, with respect, in any case, of the amount of the minimum basis for common contingencies envisaged for each professional category, having such a basis the consideration of common contingencies, for the purposes of the benefits of the Social Security.

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 by temporary reduction of On the basis of a record of employment regulation, the basis of the contribution to the Social Security of those workers for whom there is a legal obligation to list, will 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 case of the 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 of the bases of contribution, set at EUR 2,897,70 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 was given different minimum rates of contribution for his work classification, the minimum base of higher value would be taken for distribution.

(B) For the contingencies of occupational accidents and occupational diseases: First. The ceiling of the contribution base, set at EUR 2,897,70 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 first and second rules immediately preceding it.

2. In the event that one of the jobs involves the inclusion in the General Social Security System in the terms indicated in the eighth additional provision of this order, the distribution of the maximum ceiling corresponding to the contingencies of the accidents at work and occupational diseases shall be carried out only in order to determine the quotas and other joint collection concepts corresponding to the contingencies commonly protected by both inclusion.

To this end, a double distribution of the maximum quoted contribution ceiling will be made, one of them for determining the contribution of occupational accidents and occupational diseases, as well as for vocational training, and the other for to determine the unemployment contribution and for the Wage Guarantee Fund. 3. The pro-rata figures indicated in the preceding numbers shall be carried out, at the request of the undertakings or workers concerned or, where appropriate, of their own motion, by the Provincial Directorates of the General Treasury of Social Security or Administrations of the with the exception provided for in paragraph 4 of this Article. 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 Directorates of the General Treasury of Social Security or Administrations of the same, of its own office or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with paragraph 1, where there are deviations from the resulting contribution bases in accordance with paragraph 1.

Article 10. Quotation from the trade representatives.

In accordance with the provisions of Article 110.D (4) of Law 30/2005 of 29 December 2005, the maximum basis for common contingencies applicable from 1 January 2006 to representatives of trade shall be the following: EUR 2,897,70 per month.

Article 11. Quote by the artists.

1. From 1 January 2006, the maximum basis for the contribution of artists ' common contingencies shall be: 1.1 Theatre, circus, music, variety and folklore works, including those for radio and television or using recordings:

	Category	Listing Group	Euros/month
Directors, choreographic, scene and artistic directors, first master teachers, and radio and television hosts	1	2.897.70
Seconds and third master teachers, first and second substitute teachers, and conductor	2	2.897, 70
choreographic masters, choir teachers, master pointers, band directors, regenders, radio and television speakers and speakers	3	2.897.70
Actors, lyric and light music singers, caricatos, party-room animators, dancers, musicians and circus performers, varieties and folklore	3	2.897, 70
Address Adtogether	5	2.897.70
Secretaries	7	2.897.70

1.2 Production, dubbing, or synchronization of films (both in feature film, short film or advertising) or for television:

	Category	Listing Group	Euros/month
Directors	1	2.897.70
Photography Directors	2	2.897.70
Directors and Actors	3	2.897, 70
	Decorators	4	2.897.70
Monters, dubbing technicians, technical heads and dialogue adapters, second operators, makeup artists, helpers technicians, first production assistant, photographer (fixed photo), figurines, heads of sound and steering assistants	5	2.897.70
Operator assistant, makeup assistants, second production assistants, taxiing secretaries, decorator helpers, hairdressers, hairdressing assistants, sound assistants, production secretary at shooting, mounting assistants, steering aids, make-up aids and auxiliaries	7	2.897.70
7	7

As provided for in Article 110.Dos.5.a) of Law 30/2005 of 29 December 2006, of the General Budget of the State for the year 2006, as well as in Article 32.4 of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, the maximum ceiling of the bases of quotation on the basis of the activities carried out by an artist, for one or several companies, will have an annual character and will be determined by the elevation to the annual computation of the monthly basis maximum indicated.

2. The contribution 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 number, shall be as from 1 January 2006 and for all the trading groups, the following:

Between 591.01 and 986.00 euros

Integrations	Euros/day
Up to 328.00 euros	193.00
328.01 and 591.00 euros	242.00
289.00
greater than EUR 986.00	387.00

Article 12. Contribution of the Taurian professionals.

1. In accordance with the provisions of Law 30/2005, of 29 December, of the General Budget of the State for the year 2006, the maximum rates of contribution for common contingencies of the Taurian professionals will be, from 1 January 2006, the following:

rejonters, classified in group "C"

	Category	Listing Group	Euros/month
and rebonters, classified in groups "A" and "B"	1	2897.70
3	2897.70
Picators and banners that accompany "A" group bull matadors	2	2897.70
Restors and banderilleros	3	2897.70
Stot mozos and helpers, pointmen, heifers and comical toreros.	7	2897.70

As provided for in the aforementioned article of Law 30/2005 of 29 December, of the General Budget of the State for the year 2006, and in Article 33.4 of the General Regulation on the Quotation and Settlement of Other Social Security Rights, the maximum ceiling of the bases of contribution 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 on the Quotation and Settlement of Other Social Security Rights shall be as from 1 January. January 2006 and for each listing group, the following:

		Listing Group	Euros/day
	1	895.00
	2	824.00
	3
			7		368.00

Section 2. Special Agricultural Regime

Article 13. Bases and types of quotation.

1. In accordance with Article 110.Three of Law 30/2005 of 29 December, the monthly basis and the resulting monthly fixed quota applicable to employed persons shall be, as from 1 January 2006, the following: following:

Listing Group

Professional Categories	Base Euro/month	Fixed Euro/month
	1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	872.40	100.33
2	Technical Engineers, Perios, and Assistants Titled	723.30	83.18
3	Administrative and de Workshop.	631.20	72.59
4	Help Not Graduates	631.20	72.59
5	Officers Administrative	631.20	72.59
6	subs	631.20	72.59
7	Administrative Auxiliary	631.20	72.59
8	First and second.	631.20	72.59
9	Officers third and Specialists	631.20	72.59
10	Unskilled eighteen-year-old workers	631.20	11
under the age of eighteen, whatever their professional category.	631.20	72.59

2. In 2006, the rate of contribution to employed persons shall be 11,50 per 100.

3. The daily basis for the contribution of each group of workers engaged in agricultural work per day for each of the employed persons shall be as from 1 January 2006, the following:

Listing Group

3

6

10

Professional Categories	Daily Base of Euros quote
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	38.79
2	32.17
3	3	Administrative and Workshop	27.98
4	Untitled Helpers	26.50
5	26.50
Subalternate	6	26.50
7	26.50
8
First and Second Officers	26.50
9	Third and Specialist Officers	26.50
Unskilled eighteen-year-old workers	26.50
11	Workers under the age of eighteen, whatever their professional category	26.50

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, it will be established in Royal Decree 2930/1979 of 29 December. However, undertakings which were previously listed in the quota form for hectares before 26 January 1996 will be subject to a reduction of 35 per 100 in the rates laid down in the Royal Treaty for the year 2006. Decree. 5. During the receipt of the unemployment benefit, if it is payable under the Special Agricultural Social Security Scheme, the contribution basis for establishing the amount of the fixed fee shall be that corresponding to the contribution group of the 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. 6. As from 1 January 2006, the contribution of the self-employed persons included in the Special Agricultural Social Security Scheme, which had not been received before that date, would not have been paid to the system of contributions provided for in the Additional 30th of the recast text of the General Law on Social Security shall be made in the following terms:

The contribution basis shall be EUR 655,00 per month, unless the persons concerned opt for the minimum contribution base applicable to the Special Scheme for the Own or Self-Employed Workers, fixed for the year 2006 in EUR 785,70 per month, as set out in Article 14 (2.1) below.

For this purpose, agricultural workers may choose, until the last day of February, the corresponding contribution basis, which shall take effect from 1 day of the month of March 2006. In any case, for self-employed persons who are incorporated into the Special Agricultural Social Security Scheme as from 1 January 2006, the contribution base shall be fixed at EUR 785,70 per month. The rate of contribution during the year 2006 will be 18.75 per 100. The contribution, for the purposes of professional contingencies, shall be carried out on the basis of a contribution of 1,00 per 100. The contribution to the voluntary improvement of the temporary incapacity shall be made by applying the rate of the rate of 4,35 per 100 to the corresponding contribution base, of which 3.70 per 100 shall correspond to common contingencies and 0,65 per 100 to professional contingencies.

7. As from 1 January 2006, and with the exception referred to in paragraph 8 below, self-employed persons who are still covered by the levy system as set out in paragraph 2 of the additional thirtieth provision of the text recast of the General Law of Social Security will be listed according to the following terms:

The maximum contribution base will be EUR 2,897.70 per month.

The minimum contribution base will be EUR 785.70 per month.

The contribution base of self-employed persons who at 1 January 2006 are less than fifty years of age will be chosen by them within the maximum and minimum bases.

The choice of basis of contribution by self-employed persons who, as at 1 January 2006, have 50 or more years completed will be limited to the amount of EUR 1,509,60 per month. The rate of contribution during the year 2006 will be 19,30 per 100. The contribution, for the purposes of professional contingencies, shall be carried out on the basis of the contribution of 0,60 per 100. The contribution to the voluntary improvement of temporary incapacity shall be made by applying the rate of 3,95 per 100 to the corresponding contribution base, of which 3.30 per 100 shall correspond to common contingencies and 0,65 per 100 to professional contingencies. 8. As from 1 January 2006, the contribution of the agricultural workers on their own account, which, as a result of joining the Special Agricultural Social Security Scheme during the financial years 2004 and 2005, would have been compulsory for them the system of contributions laid down in paragraph 2 of the additional thirtieth provision of the recast text of the General Law on Social Security, and to be listed on the basis of the minimum basis laid down in the Special Workers ' Scheme for Own Account or Autonomy shall be carried out in accordance with the following:

The price base will be 785.70 euros per month.

The rate for the year 2006 will be 18.75 per 100. The contribution, for the purposes of professional contingencies, shall be carried out on the basis of a contribution of 1,00 per 100. The contribution to the voluntary improvement of temporary incapacity shall be made by applying the rate of the rate of 4,35 per 100 to the base of contributions, of which 3.70 per 100 shall correspond to common contingencies and 0,65 per 100 to contingencies. professional.

Section 3. Special scheme for self-employed or self-employed workers

Article 14. Bases and types of quotation.

As of 1 January 2006, 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 has opted out of the cover of temporary disability protection, the rate of contribution shall be 26,50 per 100. 2. Quote Bases:

2.1 Minimum price base: EUR 785.70 per month.

2.2 Maximum basis of contribution 2.897.70 euros per month.

3. The contribution base for workers who, at 1 January 2006, 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 the special scheme of the social security of employed or self-employed persons has been carried out on their own initiative, as a result, in turn, of a discharge in the general scheme of social security or in the Another scheme of employed persons may choose, irrespective of their 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 basis of contribution applying the general rules provided for, for such purposes, in that Special Regime. 5. Without prejudice to the provisions of the preceding paragraph, and in accordance with the provisions of Article 110.Cuatroo.2 of Law 30/2005 of 29 December 2006, workers who, as at 1 January 2006, are aged 50 or over may choose a basis between the amounts of EUR 809,40 and EUR 1,509,60 per month, 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 face the same and discharge in this Special Regime with forty-five or more years of age, in which case the choice of bases shall be between the amounts of EUR 785,70 and EUR 1,509,60 per month. However, self-employed workers who have previously been listed on a higher level basis in any of the Social Security Regulations for five or more years will be able to maintain the basis of the year's contribution for 2006. 2005 increased by a percentage between those who have increased the minimum base and the maximum contribution of this Special Regime. For these purposes, the average of the bases of contribution for which such workers would have been listed in any of the Social Security Regulations during the year 2005 shall be taken into account. 6. In the case of workers of thirty or fewer years of age, or of women of forty-five or more years of age, discharged in this Special Regime in the terms laid down in the additional 30th of the recast text of The General Law of Social Security, in the wording preceding the one given by Law No 2/2004, of 27 December, of General Budget of the State for the year 2005, the base of quotation will be the one chosen by them among the following amounts: 631.20 and EUR 2,897,70 per month, except in the case where the limits referred to in the previous paragraph. 7. For the contingencies of accidents at work and occupational diseases, the percentages of the rate of premiums included in Annex 2 of Royal Decree 2930/1979, of 29 December, in the wording given to it by the article Seventh of Law 36/2003 of 11 November, of measures of economic reform, 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 of this Article, the maximum or minimum basis shall be taken, respectively, with the As regards the latter, the exceptions referred to in paragraphs 5 and 6 of this Article are the exception.

Section 4. Special Regime of Home Employees

Article 15. Basis and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme will be, as of 1 January 2006, the following: Listing basis: EUR 631.20 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 charge.

Section 5. Special Social Security Regime for seafarers

Article 16. Applicable rules.

1. In accordance with Article 110.Six of Law 30/2005 of 29 December, the provisions of Section 1 of this Chapter shall apply to the Special Regime of the Social Security of the Workers of the Sea, without prejudice to (a) where appropriate and for the contribution of common contingencies, as provided for in the Order of 22 November 1974, and for the contribution made by the workers included in the second and third groups referred to in Article 19 (6) of the Recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, adopted by the Decree 2864/1974 of 30 August.

2. As of 1 January 2006, the rate of contribution for the common contingencies of the self-employed person shall be 29,80 per 100.

Section 6. th Coefficient price reducers applicable to companies excluded from any contingency and to collaborating companies

Article 17. Coefficients applicable to companies excluded from any contingency.

Since 1 January 2006, the reduction coefficients to be applied to the quotas payable by the companies excluded from any contingency will be as follows: (a) In companies excluded from the contingencies of Retirement and permanent incapacity and death and survival, resulting from common sickness and non-work accident, the coefficient 0.80 shall be applied, the 0,67 corresponding to the business quota, and the 0,13 to the worker's share.

(b) In companies excluded from the contingency of temporary incapacity arising from common sickness or non-work accident the coefficient 0,055 shall be applied, corresponding to 0,046 to the business quota and 0,009 to the quota of the worker. (c) In companies excluded from the contingency of health care by common disease, risk during pregnancy, maternity and non-employment accident the coefficient 0.06 shall be applied, corresponding to the 0,05 to the business quota and 0,01 to the Fee charged by the worker. (d) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also to be assumed, in addition to the preceding coefficients, the company's 0,013 of the share of the undertaking and 0,003 of the fee charged by the worker.

Article 18. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.

In accordance with the provisions of Articles 9 and 15 ter.2 of the Ministerial Order of 25 November 1966 on the cooperation of undertakings in the management of the General System of Social Security, from the 1 January 2006 the reduction coefficient applicable to undertakings authorized to cooperate voluntarily in the management of the economic performance of temporary incapacity arising from a common illness or non-work accident, in the forms In accordance with Article 7 (1) (b) and (d) of the General Law on Social Security, it shall be 0,055 in respect of the It would be up to them to satisfy not existing collaboration.

Article 19. 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 the same, if any, the resulting full quota of apply the existing single rate to the relevant trading bases.

Section 7-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 20. Determination of the quota fraction.

1. The financing of the functions and activities attributed to the Mutual Working and Occupational Diseases of Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies the employees of the associated companies who have chosen to formalise the coverage with the same shall be made during the year 2006 by the proportion of the quota referred to in Article 71.2 of the General Partnership Regulation; adopted by Royal Decree 1993/1995 of 7 December 1995 in the following terms: (a) by applying the ratio of 0,059 to the full share obtained by those undertakings as a result of applying the single rate in force on the basis of common contingencies to the relevant trading bases.

By means of the transfer by the General Treasury of the Social Security of the amount authorized up to the limit resulting from applying an additional coefficient of the 0,001 to the integrated quotas obtained by the whole of the (a) undertakings associated with the Mutual Funds which cover the common contingencies, in favour of those Mutuae who credit the financial insufficiency of the general coefficient on the basis of structural circumstances, subject to the authorization of the Directorate General of Social Security Management, in the terms and conditions that it establishes.

2. The proportion of the quota provided for in Article 76.2 of the Cooperation Regulation referred to in the previous issue, which must be paid by the Mutual Insurance and Occupational Accident and Social Security Institutions for the financing of the cover of the temporary incapacity of the workers included in the Special Regime of the Workers for the Account of Own or Self-Employed and of the self-employed persons included in the Special Agrarian Security Regime Social, is fixed for the year 2006:

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

In the Special Agrarian System of Social Security, the result of applying to the corresponding bases of contribution the rate of 3.70 per 100, in the case of workers to which paragraphs 6 and 8 of the Article 13 of this order, and the rate of 3.30 per 100 in the cases referred to in paragraph 7 of the same provision.

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

Article 21. Coefficients applicable.

In the Special Convention and other situations assimilated to that of discharge, the following coefficients shall apply from 1 January 2006: (a) Where the Special Convention is intended to cover all benefits arising from common contingencies, with the exception of temporary disability allowances, risk during pregnancy and maternity, 0,94.

(b) Where the Special Convention had been concluded before 1 January 1998 and covers the coverage of retirement benefits, permanent incapacity and death and survival, arising from contingencies and social services, the 0.77. (c) In the cases of the Special Convention signed before 1 January 1998 by workers hired on a part-time basis and by workers who reduce the working day for the care of a minor, disabled or family member, the 0.77. If the Special Convention 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 incapacity, death and survival, the 0.29.

By the difference between that chosen base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, at every moment, 0.58. However, for the Special Conventions entered into before 1 January 2006, or brought their cause in the Employment Regulation Expedients authorised prior to that date, 0,56.

If the Special Convention had been concluded before 1 January 1998, or brought its cause of Employment Regulation Expedients authorised before the same 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, death and survival, the 0.33.

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

e) In the Special Conventions regulated by Royal Decree 2805/1979 of 7 December 1979 on the inclusion in the General Regime of Social Security of Spaniards not resident in national territory who have the condition 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 the Special Convention subscribed by those who are going to provide services in the European Union Administration for the coverage of permanent disability benefits, the 0,29. (g) In the Special Conventions regulated by Royal Decree 996/1986 of 25 April, which regulates the subscription of the Special Convention of emigrants and children of emigrants, the coefficient will be applied 0.77.

Article 22. Determination of the quota.

In order to determine the quotation in the assumptions mentioned in the previous article, the following form shall be used: (a) 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.

b) The result obtained will be multiplied by the coefficient that in each case corresponds, constituting the product that results the quota to enter.

Section 9. Health Care Quotation in Special Assumptions

Article 23. Determination of quotas.

(a) The share of the medical-pharmaceutical assistance for common sickness which corresponds to the non-foreign groups and in the application of International Conventions, except for the exceptions that may be contained therein, shall be, from 1 January 2006, from EUR 87.34 per month.

The fee for medical-pharmaceutical assistance for accidents at work and occupational disease, in the cases referred to in the preceding paragraph, is fixed, as from 1 January 2006, at EUR 4,67 per month. The General Treasury of Social Security shall apply to the concerts in force and to which the quota or share of the quota is to be subscribed from 1 January 2006, in the light of the benefit provided for each of them. The quota set out in the preceding paragraphs shall apply from 1 January 2006 in the Special Conventions for the coverage of health care for migrant workers returning to national territory and their families, provided for in Article 16 of Order TAS/2865/2003 of 13 October 2003 governing the Special Convention on the Social Security System; Royal Decree 1564/1998 of 17 July 1998 governing the Special Assistance Convention (a) health in favour of Spanish workers engaged in a self-employed activity abroad; and Royal Decree 1658/1998 of 24 July 1998 regulating the Special Convention on Health Care in the General Regime of Social Security in favour of Spanish nationals residing in national territory who have the status of of officials or employees of international intergovernmental organizations. (b) The quota to be met by health care, in favour of migrant workers and their family members residing in the national territory referred to in Decree 1075/1970 of 9 April, shall be, as from 1 January 2006, of EUR 56.02, of which the Ministry of Labour and Social Affairs will be reintegrated, in charge of the worker, EUR 8.50.

Section 10. 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 24. Coefficients applicable.

1. Contributions from the Mutual Insurance and Occupational Diseases of the Social Security Occupational Accidents to the maintenance of the Common Services of Social Security, as referred to in Article 75 of the General Regulation on Quotation and Liquidation of other Social Security Rights, approved by Royal Decree 2064/1995, of December 22, will be determined by applying the coefficient of 20.6 per 100. However, where the Mutual Fund has opted to enter the cost capital corresponding to pensions arising from occupational diseases, the applicable coefficient shall be 14,9 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 Mutuae concerned, after the part relating to the reinsurance 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 11. Applicable Coefficient to determine the contribution rate in care-level unemployment scenarios

Article 25. Determination of the coefficients.

In order to determine the contribution to be made by the workers entitled to the unemployment benefit, as referred to in Article 218 of the recast text of the General Law on Social Security, the the following reducing 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 assumptions provided for in numbers 2 and 3 of the same Article, 0,35.

Section 12. Cotization to Social Security in Short-Term Temporary Contracts

Article 26. Increase in the business quota for common contingencies.

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 per 100. Such an increase shall not apply to contracts of interinity.

CHAPTER II

Listing for Unemployment, Wage Guarantee Fund and Vocational Training

Article 27. Bases and types of quotation.

1. In accordance with the provisions of Article 110.Nine of Law 30/2005 of 29 December of 29 December, the basis for the contribution of unemployment, the Guarantee Fund and the vocational training scheme, in all social security schemes which are covered by the contingency, with the exception of the Special Agrarian Regime, to which the provisions of Article 28 of this order apply, and the workers included in the second and third groups of the Special Regime of the Sea Workers, whose base of The contribution will be determined by the Order of the Ministry of Labour and Social Affairs. 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 Vocational Training shall be as from 1 January 2006 the following:

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 practice, insertion, relief, interinity and contracts, whatever the modality used, carried out with disabled workers who are recognised as having a disability rate of not less than 33 per 100: 7,55 per 100, of which the 6.00 per 100 will be position of the company and 1,55 per 100 in charge of the worker.

2.1.2 Determined 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. Where the employment of a given duration, full or part time, is carried out by temporary employment undertakings to make the contract workers available to the contract workers: 9,30 per 100, of which the 7.70 per 100 shall be in charge of the employer and 1.60 per 100 by the worker. If the contract is concluded with a worker who has recognised a degree of disability not less than 33 per 100, the rate provided for in paragraph 2.1.1 above shall apply.

2.1.3 Processing of fixed-term hiring for indefinite duration:

Where the fixed-term, fulltime or part-time contract is transformed into an open-ended contract, the rate of contribution provided for in paragraph 2.1.1 above shall apply from the date of the date of the processing. 2.1.4 Worker and worker partners of cooperatives: the working partners of the worker cooperatives, the workers ' partners of the Community's cooperatives of land exploitation, as well as the working partners of the cooperatives cooperatives, included in Social Security Regulations which are provided for in the unemployment contribution, shall be quoted at the rate provided for in paragraph 2.1.1 above.

2.1.5 Collective with a temporary service relationship with the Administrations, the 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 military personnel of the Armed Forces. maintain a list of services of a temporary nature as referred to in paragraph 2.1.1 above if those services are of interinity or substitution, and as provided for in paragraph 2.1.2 above, if those services are of a nature possible.

2.1.6 Recognition of disability during the term of the contract of fixed duration:

The rate of contribution provided for in paragraph 2.1.2 above shall be amended by the rate laid down in paragraph 2.1.1 above from the date on which the worker is recognised as a handicap of 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 above.

2.2 Wage Guarantee Fund: 0.40 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 28. Bases and types of contribution for Unemployment and Guarantee Fund in the Special Agricultural System of Social Security.

1. The contribution to the unemployment contingency of employed persons, whether fixed or possible, included in the Special Agricultural Social Security Scheme, shall be obtained by applying to the monthly basis of contributions per day (a) the actual sum of the daily bases set out in Article 13.3 of this order, the following rates: For employed persons of a fixed character, 7,55 per 100, of which the 6.00 per 100 is to be paid by the company and 1.55 per 100 per employee.

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 paragraph, in the case of contracts of duration determined or concluded with disabled workers referred to in Article 27.2.1.1 of this order, the rate applicable shall be the 7.55 per 100, of which the 6.00 per 100 will be in charge of the company and the 1.55 per 100 in charge of the worker.

The rates set out in the last paragraph of Article 27.2.1.2 of this order shall be applied in any case where the fixed-term employment is carried out by temporary employment undertakings to make available to them user companies to contract workers. 2. With regard to the contribution for the unemployment contingency of the casual workers, the quota to be entered by both the same and the businessmen will be reduced by 30 per 100, according to the provisions of the article quarto.1.1 of the Law 45/2002, of 12 December 2002, of urgent measures for the reform of the system for the protection of unemployment and the improvement of occupational safety, as well as in Article 110.Nine of Law 30/2005 of 29 December. 3. 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 per day the 0.40 per 100, in charge of the company alone.

Article 29. Rules applicable to the Special Regime of the Sea Workers

In the Special Regime of Social Security of the Workers of the Sea, to the basis of contribution for Unemployment, determined in accordance with the provisions of Article 27 of this order, the correction coefficients shall apply to it. referred to in 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 16 of that order.

CHAPTER III

Listing on partial-time contract assumptions

Article 30. 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. To determine the monthly contribution basis for common contingencies, the following rules apply:

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 nature and are satisfied within the year 2006. Third. -If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum bases resulting from the provisions of Articles 31 and 32 of this order or higher than the maximum laid down in general for the different groups of professional categories, these or those, respectively, shall be taken 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 be taken into account. Extraordinary hours carried out by force majeure, taking into account the first and second rules of the previous paragraph. In no case shall the basis thus obtained be higher, from 1 January 2006, to the maximum ceiling referred to in Article 2.1, and not less than EUR 3,80 per hour worked.

irrespective of their inclusion in the unemployment contribution basis, the remuneration for these overtime hours shall be excluded in the calculation of the benefit regulatory basis, as provided for in Article 211.1 of the text recast of the General Law on Social Security. 4. In accordance with the provisions of Article 1 (10) (3) of Law 30/2005 of 29 December 2005, the remuneration to be paid by part-time workers for the concept of overtime motivated by force majeure referred to in the Article 35.3 of the Law on the Status of Workers is subject to the additional levy regulated in Article 5 of this order.

Article 31. Minimum base of monthly quotation.

The minimum monthly contribution basis will be the result of multiplying the number of hours actually worked by the minimum hourly basis set out in the following article.

Article 32. Minimum bases per hour.

As provided for in the second paragraph of Article 1 (1) (a) (a) of Law 30/2005 of 29 December 2006, as from 1 January 2006, the minimum bases for the common contingency contribution applicable to the contracts of Part-time work will be as follows:

3

10

listing Group	Categories professionals	Minimum base per hour - Euros
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	5.31
2	4.40
3	3	Administrative and Workshop	3.83
4	3.80
3.80
	5	3.80
6
Subalternate	6	3.80
7	3.80
8	8	First and Second Officers	3.80
9	Third and Specialist Officers	3.80
Unskilled eighteen-year-old workers	3.80
11	Workers under the age of eighteen, whatever their professional category	3.80

Article 33. Contributions in cases of temporary incapacity, risk during pregnancy and maternity.

During the situations of temporary incapacity, risk during pregnancy and maternity the daily basis of contribution will be the result of dividing the sum of the accredited contribution bases in the company during 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 shall apply only to the days in which the worker would have been obliged to provide effective services within the undertaking, not to be in any of the above situations.

Article 34. 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 35. Quotation in the case of work concentrated in periods lower than those of discharge.

1. In accordance with the provisions of Article 65.3 of the General Regulation on the Quotation and Settlement of Other Social Security Rights, in the wording given by the additional provision of Royal Decree 1131/2002 of 31 October 2002, by the the Social Security of part-time contract workers, as well as partial retirement, in those cases where workers have agreed with their employer that all the working hours which they have to pay perform at certain periods of each year, receiving all the remuneration the annual or the corresponding period, in those periods of concentrated work, with periods of inactivity exceeding the monthly period, the contribution to Social Security shall be made in accordance with the following rules: 1. The basis of quotation shall be determined at the time of the contract of employment and at the beginning of each year in which the worker is in such a situation, taking into account the total amount of remuneration which the worker is entitled to partial time in that year, excluding in any case the amounts corresponding to the non- In the case of the social security contributions, the Commission is entitled to take the necessary measures to ensure that the social security measures are taken into line with the conditions laid down in Article 23 of the General Regulation on the Quotation and Settlement of Other Social Security Rights and other supplementary provisions.

2. 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 the same 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. 3. The monthly contribution basis, calculated in accordance with the preceding rules, shall not be less than the amount of the minimum basis resulting from the provisions of Articles 31 and 32 of this order. 4. ' If at the end of the financial year or period in question, the part-time contract worker, in the absence of his employment relationship, has received remuneration for a different amount than initially considered in that year or period for determine the monthly contribution basis during the same period, in accordance with the rules 1. 3. previous, 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 refund of the quotas which are unduly paid. 5. In addition, the Social Security Administration may carry out the payment of quotas on its own initiative 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 scheme of the Social security and the obligation to list.

2. The provisions of the preceding paragraph shall not apply to the discontinuous workers referred to in Article 15.8 of the Law on the Staff Regulations, in accordance with the provisions of the additional third paragraph of Article 3 of the Act. Decree 1131/2002 of 31 October 2002.

Article 36. Minimum basis for listing in respect of the Partners of the Associated Work Cooperatives, in the case of partial-time contracts.

The basis of contributions by common and professional contingencies of the working partners of Associate Labour Cooperatives who would have opted in their Statute to assimilate the working members to employed persons, included in the context of the activity of the Cooperative, in the General Regime of Social Security, in the Special Regime of the Workers of the Sea or in the Special Regime for Coal Mining, in the cases of the provision of services to part-time, shall be calculated in accordance with the rules laid down in Article 30, without the same may be less than the amounts that are shown below for the different quotation groups:

		Listing Group	Euro Monthly Minimum Base
	1	229.70
	2	155.90
	3	135.80
	4 to 11	131.80

Article 37. 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 of Social Security, contracted on a part-time basis, in respect of which it will be in accordance with Article 13.3 of this order.

CHAPTER IV

Quotation in contracts for training

Article 38. Determination of quotas.

1. In accordance with the provisions of Article 110.10 of Law 30/2005 of 29 December of the General Budget of the State for the year 2006, the contribution to social security and other contingencies protected by workers who have been a contract for training shall be concluded during the year 2006, in accordance with the following: (a) The contribution to the Social Security contribution shall consist of a single monthly fee of EUR 32,24 for common contingencies, of which EUR 26,88 shall be borne by the employer and EUR 5,36 for the worker, and EUR 3,70 for contingencies professional, in charge of the employer.

(b) The contribution to the Salarial Guarantee Fund shall be a monthly fee of EUR 2,06, by the employer. (c) A monthly fee of EUR 1.13, of which EUR 0.99 shall correspond to the employer and EUR 0,14 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 of this order.

CHAPTER V

Minimum value of the basis for contributions in the Social Security Regulations to changes in the minimum inter-professional salary

Article 39. Minimum amount of the bases for social security contributions.

In accordance with the provisions of Article 110.Once, of Law 30 /2005 of 29 December, in no case and by application of Article 16 of the recast text of the General Law of Social Security, the minimum or unique bases of any of the schemes which make up the Social Security system may be lower than the minimum bases laid down in the General Social Security Scheme.

Additional disposition first. 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 made to the Social Security, Unemployment, Guarantee Fund and Vocational Training, as a result thereof, shall be made in the Member States. the time limits laid down in Article 56.1 (c) of the General Regulation on the Collection of Social Security, adopted by Royal Decree 1415/2004 of 11 June.

2. 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 said salaries correspond are taken. 3. In the same way, any consideration which may not be the subject of an advance quantification in whole or in part, for the purposes of the pro rata laid down in Article 1 of this order, shall be settled by the undertakings concerned. (a) supplementary settlement for the differences in contributions relating to the months of the year already elapsed, and increase, in the relevant part, the contributions to be entered during the financial year 2006. 4. The additional liquidations referred to in the preceding numbers shall be drawn up in detail separately from each of the intervening months.

Additional provision second. 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 include the days of the holiday even if they also reach the following calendar month or a new employment relationship is initiated during the same, 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.

Additional provision third. 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 total unemployment, shall be effected by applying the percentages corresponding to the heading 126 of the current premium rate, whichever is the professional category and the activity of the worker.

2. The heading indicated in the preceding number 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 mentioned above. the end of which shall apply to the fraction of the contribution basis for those contingencies corresponding to the part of the day they cease to take.

Additional provision fourth. 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) reduced, shall be carried out on the basis of the remuneration which they receive 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 quotation by the the minimum time bases referred to in Article 32 of this order.

Additional provision fifth. Contribution to the Special Regime for Coal Mining.

1. During the receipt of the unemployment benefit, if it is to be listed in the Special Scheme of Coal Mining, the contribution basis shall be the standard in force corresponding to the category or professional craft of the worker in the the time to take the legal unemployment situation. 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 of 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 contribution of the Special Convention for Coal Mining to the Special Agreement 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 Convention.

The following rules apply:

First. The initial contribution base corresponding to the Special Convention shall be the standard basis in force at the time of the signing of the Convention, 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, an amount lower than the basis of the Special Convention, it shall remain unchanged until the the standard base to be set is a value equal to or greater than that of the Special Convention. Third.-In the event that the professional category or specialty to which the worker who signed the Special Convention has disappeared, the contribution base of the Special Convention may be updated in accordance with the provisions of the Special Convention. set out in Article 6.2.2 of Order TAS/2865/2003 of 13 October 2003 regulating the Special Convention on the Social Security System, with the possibility of increasing that basis, at most, in 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 Convention shall be such a standard basis, without prejudice to the point in the second rule.

3.2 New professional categories or specialties, which do not have a standardized base, at the time of the signing of the Special Convention.

In the cases indicated, the basis for listing, at the time of subscription to the Special Convention, 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, thus 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 to the same the percentage of increase that the minimum basis of contribution has experienced in the General Regime, corresponding to the group of contributions in which it was the professional category or specialty to which the worker belongs, at the time, the worker.

Additional provision sixth. 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 Quotation 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 number 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, where appropriate, of the provisions of Article 8 (3) and (4) of that order. In the case of workers receiving unemployment benefit, the contribution base shall be equal to the minimum contribution ceiling referred to in Article 2 of this order. 3. The contribution rate of 1,55 per 100 shall be applied to the levy, calculated in accordance with the preceding paragraph, of which 0,85 per 100 shall correspond to temporary incapacity and 0,70 per 100 to permanent incapacity, death and survival.

Additional provision seventh. Quotation for the processing salaries.

According to the provisions of article 209.6 of the recast text of the General Law of Social Security, in the wording given by the first article of Law 45/2002 of December 12, of urgent measures for the reform of the the system of protection for unemployment and improvement of the occupation, the employer is the subject responsible for the fulfilment of the obligation to pay the costs of processing in the cases referred to in article 56 of the recast text the Law of the Staff Regulations, without prejudice to their right to claim the amount of In the case of the Court of Justice of the European Court of Justice, the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that dismissal, and other supplementary provisions.

The income of the corresponding quotas will be made within the period provided for in article 56.1.c), 4. º, of the General Regulation of the Collection of Social Security, approved by Royal Decree 1415/2004, of June 11.

Additional disposition octave. Contribution code for directors and administrators of commercial and capitalist commercial companies.

For the inclusion in the Social Security Regime corresponding to the directors and administrators of commercial and capitalist companies, assimilated to employed persons by the article 97.2.k) of the General Law of Social Security and Article 21.2 of Law 4/1997, of 24 March, of Industrial Societies, companies will have to request a specific contribution code.

Additional provision ninth. Quotation in the special system for the tasks of handling and packaging fresh tomatoes within the General System of Social Security.

The quota per tonne of fresh tomato packed or fraction of 500 or more kilograms is fixed at 1.11 euros.

Additional provision 10th. 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 General Law on Social Security shall be 1,70 per 100, of which 1,42 per 100 shall be borne by the undertaking and the 0.28 per 100 in charge of the worker.

2. The rate of temporary incapacity in the cases referred to in the additional thirtieth provision of the General Law on Social Security shall be 3,30 per 100 for self-employed or self-employed persons and for the self-employed persons of the Special Regime of the Workers of the Sea; the 4,35 per 100 for the self-employed of the Special Agrarian Regime referred to in Article 13 of this order, in paragraphs 6 and 8, and 3.95 per 100 for workers included in paragraph 7 of the same Article. 3. For the purpose of implementing the provisions of the additional provision quinquuagesima.tres.8 of Law 30/2005 of 29 December 2006 on the general budget of the State for 2006, bonuses for workers aged 60 or over are determine the quotas resulting from the application of the levy rate of 22,18 per 100 to the corresponding levy base. In the case of workers employed by the Special Agricultural System of Social Security, the allowances referred to in the preceding paragraph shall be determined on the basis of the quotas resulting from the application of the The contribution rate of 14.57 per 100 per day.

Additional provision eleventh. In the case of maternity compatibility with periods of rest on a part-time basis, the contribution is paid.

When the receipt of the maternity allowance is compatible with the enjoyment of the rest periods on a part-time basis, the contribution base shall be determined by the following two subcommands: (a) Base (a) a reduction in the amount of the allowance, reduced in proportion to the reduction in the working time.

(b) Remuneration subject to quotation, in proportion to the day actually carried out.

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

Additional disposition twelfth. 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.

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 social security of the employed or self-employed persons who, on the date of having the effect of the new bases of contribution laid down in Article 110,4 of the Law 30/2005, of 29 December, of General Budget of the State for the year 2006, would have opted for the maximum permitted bases until that moment, they will be able to choose, until the last day of the month following that of the publication of this order in the 'Official Journal of the State' shall mean any basis for the listing of those included by the which they were listing and the maximum limit applicable to them. The new base chosen shall have effect from 1 January 2006.

Second transient disposition. Income from price differences.

1. The differences in contributions which may have been made by the application of the provisions of this order in respect of the contributions which, as from 1 January 2006, would have been made, may be entered, without a surcharge, within the period specified in the ends 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 to whom it refers, opt for a higher contribution basis than that for which the If they are listed, they 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 provision third. Provisional determination of the applicable contribution bases in the Special Scheme of Social Security of Coal Mining.

The contribution of workers included in the Special System of Social Security for Coal Mining, with respect to common contingencies, will be carried out on the bases established for 2005, until, according to with the provisions of Article 110 (7) of Law 30/2005 of 29 December of 29 December, the bases of contribution to be adopted in the present financial year shall be approved, without prejudice to the regularisations to which, subsequently, there is a place.

Final disposition first. 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 2006.

Final disposition second. 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, 18 January 2006.

SANCHEZ-CAPTAIN BOILER

Mr. Secretary of State for Social Security, Ms. Subsecretario de Trabajo y Atos Sociales y Sr. Secretario General de Empleo.