FELIPE VI

KING OF SPAIN

To all who present it and understand it.

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

PREAMBLE

I

This law complies with the National Reform Programme of the Kingdom of Spain of 2013, which provides for a new regulation of the Mutual Work and Occupational Accidents with the objective of modernizing the operation and management of these private entities, strengthening the levels of transparency and efficiency, and contributing to a greater extent to the fight against unjustified absenteeism and the sustainability of the Social Security system.

The Social Security System dispenses public protection provided for in Article 41 of the Spanish Constitution through entities with the nature of Public Law Entities with legal capacity, but also through private entities to which the State authorizes to cooperate in the exercise of certain functions of the administrative sector.

The exercise of these functions of an administrative nature is carried out by certain private entities due to the qualified interest that they have in the matter, reserving the State the functions of management and protection of these public functions.

The authorized private entities are the collaborating companies in the management of Social Security and the so far called Mutuals of Accidents of Work and Occupational Diseases of Social Security, that pass to Be named by the present law as Collaborating Mutuals with Social Security.

The Mutuals of Accidents of Work and Professional Diseases are regulated in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, in Chapter VII of the Title I, entitled "Social Security Management", and within it, in Section 4. The legal figure to which the private participation in the management of public functions is responsible is the so-called collaboration in the management of Social Security.

Mutual Partners with Social Security are defined as associations of entrepreneurs, of a private nature, without profit, whose exclusive object is the collaboration in the management of Social Security and whose scope action extends to the entire national territory.

The management collaboration is developed in relation to multiple capabilities. The following are the following: management of economic benefits and health care arising from professional contingencies; implementation of occupational risk prevention activities in the field of social security; management of the economic benefit due to temporary incapacity arising from common contingencies; management of the risk benefits during pregnancy and natural breastfeeding; management of the provision of care for children affected by cancer or another serious illness; and management of the provision for the cessation of workers ' activity standalone.

For the development of this collaboration they manage system quotas that are periodically transferred to them by the General Treasury of Social Security. For the same purpose, they have attached immovable property of Social Security, which are registered in the name of that Common Service of the Administration of Social Security, as holder of the unique patrimony of the same.

Likewise, they have a historical patrimony, it affected that object, in which the resources and assets obtained in its former nature of insurance institution are integrated, and that has traditionally been used for address the alleged joint responsibility of the associated employers.

The impact of the management on the different benefits of the Partners with Social Security has been positive for the system, even in times of crisis, where they have been able to generate surplus resources and provide important resources to the Social Security Reserve Fund.

However, the current regulations require adaptation to the current reality in order to achieve the principles of legal certainty, coordination, effectiveness, efficiency, transparency and competition. Principles all of which are being fully materialized in the reform of Public Administrations.

This law regulates the nature and functioning of the Mutual Mutual Societies with Social Security, as well as the content and form of exercise of the public functions delegated to them with the aim of strengthening the cited principles.

It is intended to deepen the collaboration in those aspects related to the management of Social Security, providing them with instruments that will allow to improve the management of the various benefits in a way that reverses to benefit of protected workers.

In turn, it is pursued that this better attention will allow the reduction of unjustified labor absenteeism and, therefore, to improve the competitiveness of companies and, consequently, that of the economy as a whole.

II

This law, with absolute respect for its character as private entities, is intended to regulate in its entirety the legal regime of the Mutual Mutual Societies with the Social Security and the functions they carry out as collaborative private associative entities in the management of public protection.

In this way, it is intended, on the one hand, to cover the existing legal loopholes and, on the other, to integrate the dispersion of the plurality of different standards that make up their current legal regime.

The law modernizes the legal system of application, in two ways: on the one hand, different mechanisms are articulated for the management to be developed with due effectiveness and efficiency, for the benefit of the citizens, and, on the other hand, greater relevance and different powers are conferred on the recipients of the partnership, the protected employees, the associated enterprises and the self-employed or self-employed.

Finally, the law complies with the mandate laid down in the additional fourteenth provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system, which it provided for reform the legal framework of the Mutual Fund.

III

The structure of the law responds to the need to modify the recast text of the General Law of Social Security in this field, because the legal regime of the Mutual Mutual Societies with Social Security must be together with the institutions that make up the System. To this effect, Subsection 2. of Section 4 of Chapter VII of Title I, the place where the legal status of those is housed, is amended.

Paragraph One of the single article of the Law comprises 11 articles that replace in its entirety the articles of the aforementioned Subsection 2. It is to highlight the aspects that are followed.

First, the legal nature of the Partners with Social Security is defined, as well as the functions that they develop in collaboration with the Ministry of Employment and Social Security, to whom corresponds to your entitlement. They also detail the different contingencies or benefits they manage, in accordance with Article 72 of the General Law of Social Security, which distributes them according to the kind of link with the Mutual, Association Agreement or Accession document.

It is also clarified that all the benefits and services that the Mutuas dispense are social security benefits and services and, therefore, subject to the legal system of common application. It is also established that the provision of health care derives from the coverage of occupational contingencies (accidents at work and occupational diseases). This is, therefore, a contributory benefit, provided for in the recast text of the General Law on Social Security. It is also clarified that the Mutuas can carry out the preventive activities of Social Security in favour of the associated entrepreneurs and the self-employed workers who protect the professional contingencies, including the (i) activities of advisory services to enterprises associated with the purpose of adapting their jobs and structures for the relocation of workers who have suffered an inability to come back.

This law attributes to the jurisdiction of the social order the knowledge of the claims that have the object of social security benefits, including the care, or are based on the management of the same, as are those of an indemnity character, with the purpose of residence in the specialized jurisdictional order the matter and to identify the holders and legitimized, thus overcoming the existing uncertainties.

Article 71 improves the regulation of the internal structure of the Collaborating Mutuals with Social Security by establishing the governing bodies, their composition and functions. It is noteworthy that for the first time the figure of the President is regulated and the position he occupies within the Mutua. It also applies to this area the principle of transparency that the Government is advocating through various legislative measures, such as Law 19/2013 of 9 December, transparency, access to public information and good government. In this sense, the associated employers are assigned the powers of challenge of agreements that are harmful or contrary to the law, as well as the requirement of direct responsibility to the members of the different management bodies. In this line, the assumptions that give rise to personal and direct responsibility are regulated, attributed to the author of the acts that he incurs or serious fault, postponing to the rank of subsidiary the joint responsibility, which will improve the levels of correction in management.

As a novel element, the participation of the social agents is articulated through the Monitoring and Monitoring Committees, which is incorporated into a representation of the professional associations of the self-employed workers, Given the increasing importance of this collective in the management of the Mutuals.

The economic aspects are regulated in this law for the purpose of overcoming certain existing inconsistencies and granting legal certainty. The different classes of resources transferred to the Mutuas by the General Treasury of Social Security for their maintenance and the exercise of their functions are established. These resources consist of Social Security contributions, as well as the income and capital gains that they generate, resulting from their investment in authorized assets.

In order to enhance the use of the care centers assigned to the Mutuas, it is facilitated their use by the Public Health Services, by the Gestoras Entities and by other Collaborating Mutual Social. To this end, it is established that such revenue shall generate credit in the expenditure budget of the Mutual Fund which provides the service, in the concepts corresponding to expenditure of the same nature.

The law regulates the economic outcome and reserves to be held by the latter, defining them in detail. The obligation to limit, with a maximum level of coverage, both the allocation of the Stabilization Reserve of Professional Contingencies and the corresponding to the Reserve of Stabilization by Cese of Workers ' Activity, is established. self-contained and maintains the existing limitation in the Stabilization Reserve now called Common Contingencies.

The resulting surplus destination is defined for each of the contingencies once the corresponding reserves are discounted. Thus, 80 percent of the surplus from professional contingencies will go to the Social Security Professional Contingency Fund, formerly called the Prevention and Rehabilitation Fund, located in the General Treasury of Social Security, and whose funds will be applied, among other functions, to research, development and innovation activities that improve therapeutic and rehabilitation techniques and treatments for the recovery of workers and encourage actions in prevention. Of the remaining 20 per cent, half must be directed to the Supplementary Reserve and the other 10 per cent to the Social Care Reserve. As regards the surplus for the management of the common contingencies, it must be fully incorporated into the Social Security Reserve Fund.

Finally, the assumptions of precautionary measures, their content and effects, the causes that cause the joint responsibility of the associated entrepreneurs and their way of being demanded, as well as the causes of dissolution and the causes of dissolution are regulated. settlement of the Mutuals and related procedures.

IV

Paragraph Two of the single article modifies the additional eleventh provision of the recast text of the General Law of Social Security, which regulates the particularities of management by the Mutual Mutual Security Social of the economic benefit due to temporary incapacity arising from common contingencies.

The new regulation articulates different existing mechanisms to raise the levels of coordination and effectiveness with the Public Health Services, to which health care should be dispensed in these cases. To this end, it is easier for the Mutuas to carry out the control activities and follow up from the medical discharge. On the other hand, the above-mentioned coordination is improved by the figure of the proposal for a medical discharge, duly substantiated, establishing a procedure of short deadlines to obtain a more agile response. This coordination will also be concretized in the articulation of procedures for the incorporation of the clinical information generated by the Mutuas to the electronic medical history of the patients cared for, in order to avoid duplication and to generate synergies with Public Health Services.

Likewise, the amendment of the 11th provision preserves the collaboration of the Ministry of Employment and Social Security with the competent bodies of the Autonomous Communities by subscribing to conventions which have proven to be highly effective instruments in improving management and control of temporary incapacity.

V

The law ends with six additional provisions, six transitional provisions, one repeal and six endings. These include the final provision first, which amends Article 32 of Law 31/1995 of 8 November, the Prevention of Occupational Risks, and the second final provision, which amends Law 32/2010 of 5 August, which establishes a specific system of protection for the cessation of the activity of self-employed workers.

The final provision first amends Article 32 of the Law on the Prevention of Labor Risks to prevent Mutuals from developing, directly or indirectly, the functions of the Ajenos Prevention Services. The problems that have arisen in this field, which affect the exercise of the collaboration and the own market of the services of prevention, advise that the Mutuas will disassociate themselves totally from this activity and to this effect, the provision Third, the third transitional period regulates the time limit for the divestment of the above companies, which will expire on 31 March 2015, and the way to prove their compliance.

The second final provision amends the legal system of the system for the protection of self-employed workers in the face of the cessation of activity, as laid down in Law 32/2010 of 5 August establishing a specific system of protection by the cessation of activity of self-employed workers, in order to ease the requirements and formalities which are currently required and which in practice prevent the legitimate enjoyment of the right, as well as to extend its scope to the beneficiaries excluded from it and who are, however, in the situation of need. At the same time, the obligation to protect professional contingencies for access to protection is eliminated, because it represents an economic burden on the self-employed who does not have a financial or material relationship with the system of protection by cessation of activity; the rules of the Special Regime concerned shall govern the voluntary or compulsory nature of the protection against professional contingencies as advised by the characteristics and risks of the activity.

The voluntary character of access to the protection system is maintained. However, the second provision states that within five years the government will send to the Congress of Deputies a study on the evolution of the main parameters that make up the protection system for, in function of their results, assess whether it is necessary to make it compulsory or to maintain its voluntary nature and to assess its financial arrangements. This is a prudent measure as required by the decision making of the nature, which must be based on strict financial and duly justified grounds. In the same vein, the system of financing is modified and in order to provide it with legal certainty, objectivity and transparency, a mathematical formula is established which will be applied to adapt the rate of contribution according to its financial needs, It shall be between a minimum of 2,2% and a maximum of 4%, which shall not be exceeded.

In terms of substantive changes, the excessive level of losses currently required of the self-employed to incur the situation of need, between 20 and 30 percent of the income, is reduced. to place the requirement at 10 percent. The situation of losses referred to in Article 5 (1) (a) (1) of the abovementioned law shall be credited by the delivery of the accounting documentation in such a way as to be determined in accordance with the provisions of the law. obligations for the maintenance of accounting or tax records of the self-employed, as well as for VAT, IRPF and other mandatory documents.

The coverage is also extended to the self-employed who, due to the characteristics of their activity, are treated as economically dependent workers, but who lack the legal status due to the absence of formalities. established for this purpose. And in general, the clarity and systematic of regulation are improved, in order to raise their levels of legal certainty and to give coherence to the matter.

Single item. Amendment of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

The recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, is amended as follows:

One. Subsection 2 of Section 4 of Chapter VII of Title I is worded as follows:

" Subsection 2. Th Mutual Partners with Social Security

Article 68. Definition and object.

1. The private associations of entrepreneurs formed by authorization of the Ministry of Employment and Social Security and registration in the special register dependent on it, which have the purpose of the social security, are mutual collaborators with social security. to collaborate in the management of Social Security, under the direction and supervision of the Social Security, without profit and assuming its associated responsibility in the cases and with the scope established in this law.

Mutual Partners with Social Security, once constituted, acquire legal personality and capacity to act for the fulfillment of their ends. The scope of action extends to the entire territory of the State.

2. In collaboration with the Ministry of Employment and Social Security, it is the object of the Collaborating Mutuals with Social Security to develop the following activities of Social Security:

(a) The management of economic benefits and health care, including rehabilitation, which are included in the protection of occupational accidents and occupational diseases of social security, as well as the prevention activities of the same contingencies that dispenses the protective action.

b) Management of the economic benefit due to temporary incapacity arising from common contingencies.

c) Managing risk benefits during pregnancy and risk during natural lactation.

d) The management of the economic benefits by cessation of the activity of the self-employed persons, in the terms laid down in Law 32/2010 of 5 August, establishing a specific system of protection for the cessation of activity of self-employed workers.

e) Management of child care delivery affected by cancer or other serious illness.

f) Other Social Security activities that are legally attributed to them.

3. The benefits and services attributed to the management of the Mutual Mutual Societies with the Social Security are part of the protective action of the System and will be dispensed in favor of the workers in the service of the associated entrepreneurs and of the self-employed persons who are injured in accordance with the rules of the social security scheme in which they are framed and with the same scope as the Gestoras do in the cases attributed to them, with the following particularities:

(a) In respect of professional contingencies, the initial determination of the professional character of the contingency shall be the responsibility of the Mutuas, without prejudice to their possible review or qualification by the competent Gestora Entity. in accordance with the implementing rules.

The acts which the Mutuals dictate, for which they acknowledge, suspend, annul or extingrights in the cases attributed to them, shall be reasoned and formalized in writing, subject to their effectiveness in the notification to the person. They shall also be notified to the employer where the beneficiary maintains a working relationship and produces effects on it.

The health benefits included in the protection of professional contingencies will be dispensed through the means and facilities managed by the Mutuas, by means of agreements with other Mutuas or with the Public Health Administrations, as well as through concerts with private means, in the terms set out in Article 199 and in the rules governing the operation of the Entities.

(b) The management of the economic performance for temporary incapacity arising from common contingencies shall be developed in the terms and conditions laid down in the additional provision eleventh.

(c) The preventive activities of the protective action of social security are welfare benefits in favour of the associated employers and their dependent workers, as well as of the self-employed workers. (a) to the effect of the reduction of accidents at work and occupational diseases of social security, which do not generate subjective rights, which are not subject to subjective rights. They shall also include advisory activities to the associated enterprises and the self-employed in order to adapt their jobs and structures for the relocation of workers who have been injured or with pathologies of origin. as well as research, development and innovation activities to be carried out directly by the Mutuas, aimed at reducing the professional social security contingencies.

It will be up to the management and guardianship body of the Working Mutuals with Social Security, dependent on the Ministry of Employment and Social Security, to establish the periodic planning of the preventive activities of the Social security to develop those, their criteria, content and order of preferences, as well as to protect their development and to evaluate their effectiveness and efficiency. The Autonomous Communities which have the competence of shared implementation in the field of occupational risk prevention activities, and without prejudice to the provisions of their respective Statutes of Autonomy, may communicate to the supervisory body of (a) the activities which they consider to be carried out in their respective territorial areas to be incorporated into the planning of the preventive activities of social security.

4. Claims which have as their object the benefits and services of the Social Security which are the object of the cooperation in their management or which are based on them, including those of an indemnity, shall be brought before the order social court in accordance with the provisions of Law 36/2011 of 10 October, regulating the Social Jurisdiction.

5. The economic obligations attributed to the Mutual Funds shall be paid out of the public resources allocated to the development of the partnership, without prejudice to the financing of those obligations which are covered by the compliance with the provisions of Article 87.3.

6. The collaboration of the Mutuas in the management of social security shall not be able to serve as a basis for commercial profit operations nor will it comprise activities of recruitment of associated enterprises or workers attached to it. It shall also not give rise to the granting of benefits of any kind in favour of the associated employers, nor to the replacement of those in the obligations which correspond to their status as employers.

7. The Mutual Partners with Social Security are part of the state public sector of an administrative nature, in accordance with the public nature of their functions and the economic resources they manage, without prejudice to the private of the entity.

Article 69. Constitution of the Mutual Partners with Social Security.

1. The formation of a Mutual Contributor with Social Security requires the following requirements:

(a) A minimum of fifty entrepreneurs are present, who in turn have a minimum of thirty thousand workers and a contribution volume of professional contingencies of not less than 20 million euros.

(b) To limit their activity to the exercise of the functions set out in Article 68.

(c) To provide bail, in the amount to be established by the implementing and development provisions of this law, to ensure compliance with their obligations.

d) That there is authorization from the Ministry of Employment and Social Security, after approval of the Statutes of the Mutua, and registration in the administrative registry dependent on it.

2. The Ministry of Employment and Social Security, having verified the concurrency of the requirements laid down in points (a), (b) and (c) of the previous paragraph and which the statutes are in accordance with the legal order, shall authorize the formation of the Mutual She is a contributor to Social Security and will order her registration in the Registry of Collaborating Mutuals with Social Security dependent on it. The Order of Authorisation shall be published in the "Official Gazette of the State", in which the registration number is also entered, since then acquiring legal personality.

3. The name of the Mutua will include the expression "Mutual Contributor to Social Security", followed by the number with which it has been registered. The name must be used in all the institutions and dependencies of the entity, as well as in its relations with its associates, injured and protected workers, and with third parties.

Article 70. Economic-financial regime.

1. The maintenance and operation of the Mutual Mutual Societies with the Social Security, as well as the activities, benefits and services included in their object, shall be financed by the Social Security contributions attached to them, the returns, increases, consideration and compensation obtained both from the financial investment of these resources and from the disposal and disqualification for any title of the movable and immovable property of the Social Security attached to the (a) those and, in general, by any income obtained under the exercise of the collaboration or by the use of the means of the same.

The General Treasury of Social Security will give to the Mutuas the fees for accidents of work and occupational diseases admitted to that by the businessmen associated to each one or the workers for account (a) the proportion of the allowance for the management of the economic benefit due to temporary incapacity arising from common contingencies, the fee for the cessation of the activity of the self-employed and the other contributions corresponding to the contingencies and benefits they manage, after deduction of the contributions to the Public Entities of the System for the compulsory reinsurance and for the management of the common services, as well as the amounts which, where appropriate, are legally established.

2. The rights of credit generated as a result of benefits or services provided by the Mutuas in favour of persons who are not protected by them or, when protected, the payment of any title, as well as the payment of the benefits originated from benefits unduly satisfied, are public resources of the Social Security System attached to those.

The amount of these credits will be settled by the Mutuals, who will claim their payment from the subject in the form and conditions set out in the standard or concert of which the obligation is born and until they obtain their payment or, in their defect, the legal title to enable the claim of the credit, which shall inform the General Treasury of the Social Security for its collection in accordance with the procedure laid down in this law and in its implementing rules.

The revenue from services provided for in Article 68.3 (a) provided to workers not included in the scope of the Mutual Fund shall generate credit in the expenditure budget of the Mutual Fund which provides the service, in the concepts corresponding to expenditure of the same nature as those arising from the provision of such services.

The Ministry of Employment and Social Security, in all procedures for the collection of debt, may authorize the payment of credit rights in a manner other than that of its cash income and determine the amount of the amount liquid credit which is extinguished, as well as the terms and conditions applicable to the termination of the right. Where the taxable person is a public administration or an entity of the same nature and the debts are caused by the supply of health care, the Ministry of Employment and Social Security may also authorise the payment by (a) the supply of goods, without prejudice to the application of the other powers which are attributed to it until the right to be extinguished.

3. The costs of administering to the Social Security Partners are those arising from the maintenance and operation of the administrative services of the collaboration and shall include the costs of personnel, the current expenditure on goods and services, financial expenses and redemptions of inventoried goods. They shall be limited annually to the amount resulting from the application of the revenue for each financial year to the corresponding percentage of the scale to be regulated.

Article 71. Governing bodies and participation.

1. The governing bodies of the Partners with Social Security are the General Board, the Board of Directors and the Managing Director.

The institutional participation body is the Monitoring and Monitoring Committee.

The Commission of Special Benefits is the body to which the benefits of the social assistance provided for in Article 75 bis.1.b are granted.

2. The General Board is the highest governing body of the Mutua and will be composed of all the associated entrepreneurs, representing the self-employed persons who are injured in the terms that they regulate, and by a representative of the workers dependent on the Mutual Fund. The associated employers, as well as the representatives of the self-employed workers, who are not aware of the payment of social contributions, shall be entitled to vote.

The General Board shall meet regularly once a year to approve the preliminary draft budgets and the annual accounts and, on an extraordinary basis, the times to be convened by the Board of Directors. requirements to be established for their convocation and celebration.

It is the competence of the General Board, in any case, the designation and renewal of the members of the Board of Directors, to be informed about the endowments and applications of the historical patrimony, the reform of the Statutes, the merger, absorption and dissolution of the Entity, the designation of the liquidators and the requirement of responsibility to the members of the Board of Directors.

Reglamentarily will regulate the procedure and requirements of convening the General Boards and the regime of deliberation and adoption of their agreements, as well as the exercise by the associates of the actions of impeachment agreements that are contrary to the law, to regulations and instructions for application to the Mutual or to injure the interest of the entity for the benefit of one or more associates or third parties, as well as the interests of the Social Security. The action of impeachment shall lapse within one year from the date of its adoption.

3. The Board of Directors is the collegiate body to which the direct government of the Mutua corresponds. It shall be composed of 10 to 20 associated employers, of which 30% shall be responsible for those undertakings which have the largest number of employees, determined in accordance with the tranches to be established. (a) a regulation, and a self-employed worker, all of whom are appointed by the General Board. The representative of the workers referred to in paragraph 2 shall also be a party. The appointment as a member of the Board shall be subject to confirmation by the Ministry of Employment and Social Security, with the exception of the representative of the workers, and their members shall be appointed to the President.

It is the competence of the Board of Directors to call on the General Board, the implementation of the agreements adopted by the General Board, the formulation of the preliminary draft budgets and the annual accounts, which must be signed by the President of the entity, as well as the requirement of responsibility to the Managing Director and other functions to be established not reserved for the General Meeting. Regulation shall be governed by the rules governing the functioning of the Board of Directors and the requirement of liability.

It is up to the Chairman of the Board of Directors to represent the Mutual Contributor with Social Security, to call for meetings and to moderate their deliberations. The Managing Director shall keep the President informed of the management of the Mutua and shall follow the directions provided by him, where appropriate. The system of compensation to be established shall govern those which correspond to the President of the Mutual Fund for the specific tasks assigned and which under no circumstances may exceed the remuneration of the Managing Director.

You may not be held simultaneously by the same person as more than one of the Board of Directors, either by itself or on behalf of other associated companies, nor may the persons or companies that maintain employment relationship or services with the Mutual, with the exception of the workers ' representative.

4. The Managing Director is the body which exercises the executive management of the Mutual Fund and is responsible for the development of its general objectives and the ordinary management of the entity, without prejudice to the criteria and instructions which it, in its Case, give you the Board of Directors and the President of the Board.

The Managing Director will be linked by a high management contract regulated by Royal Decree 1382/1985 of 1 August, which regulates the special employment relationship of senior staff. It shall be appointed by the Board of Directors, subject to the effectiveness of the appointment and the work contract to the confirmation of the Ministry of Employment and Social Security.

You may not hold the position of Managing Director for persons who belong to the Board of Directors or are remunerated in any company associated with the Mutual Fund, are holders of equal or higher participation. 10% of the share capital of those or the entitlement corresponds to the spouse or children of that person. Persons who have been suspended from their duties under a sanctioning file may also not be designated until the suspension is extinguished.

The rest of the staff carrying out executive duties will depend on the Managing Director, be bound by senior management contracts and will also be subject to the incompatibilities and limitations regime envisaged for the Director. Manager.

For the purposes of remuneration, as well as for the determination of the maximum number of persons exercising executive functions in the Mutua, the Minister for Employment and Social Security shall classify the Mutuas by groups according to their size. of quotas, number of protected workers and management efficiency.

The remuneration of the Managing Director and the staff carrying out executive functions in the Mutuas will be classified in basic and complementary and will be subject to the maximum limits set for each group by the Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managers in the public sector and other entities. They shall also be subject to the limits provided for in Royal Decree 451/2012 of 5 March 2012, the maximum number of persons exercising executive functions in each Mutua.

The basic remuneration of the Managing Director and the staff carrying out executive functions shall include their minimum compulsory remuneration and shall be fixed by the Board of Directors in accordance with the classification group in which it is catalogued. the Mutua.

The additional remuneration of the Managing Director and the staff carrying out executive functions includes a supplement to the post and a variable complement to be set by the Board of Directors of the Mutual Fund.

The post complement will be allocated taking into account the remuneration situation of the manager compared to similar positions in the relevant market, the organisational structure dependent on the position, the relative weight of the position within the organization and level of responsibility.

The variable complement, which will be of a potential nature, will give back the achievement of objectives previously established by the Board of the Mutual in accordance with the criteria that the Ministry of Employment can set and Social Security. These objectives shall be of an annual nature and shall be based on the results of the exercise generated by the Mutual Fund in the management of the different activities of the Social Security in which it collaborates.

In no case, the total remuneration may exceed double the basic remuneration and no post may have a total remuneration higher than that which it had before the entry into force of this Law for which it is amend the recast text of the General Law on Social Security in relation to the legal regime of the Mutual Insurance and Occupational Diseases of Social Security.

Non-management personnel will be subject to regular labor relations, regulated in the Recast Text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24. In any event, no member of the staff of the Mutua may obtain total remuneration in excess of those of the Managing Director. In any event, the remuneration of the staff as a whole shall be subject to the provisions on the wage bill and to the limitations or restrictions which, where appropriate, lay down the General Budget Laws of the State of each year.

In charge of public resources, the Social Security Partners will not be able to satisfy the termination of the employment relationship with their staff, regardless of the form of the relationship and the cause of their extinction, exceeding those laid down in the regulatory and regulatory provisions of that relationship. Likewise, the Mutuas will not be able to establish pension plans for their staff, or collective insurance that will implement pension commitments, or business social security plans without the approval of the Ministry of Employment and Social Security. Pension plans, insurance contracts and business social security plans, and the periodic contributions and premiums that will be made will be subject to the limits and criteria that the General Budget Laws of the State establish in this field for the public sector.

5. The Monitoring and Monitoring Committee is the body of participation of the social partners, which it is responsible to know and to inform of the management that the entity performs in the different modalities of collaboration, to propose measures to improve the development of the same in the framework of the principles and objectives of social security, to inform the preliminary draft budgets and annual accounts and to know the criteria that the Mutual Fund maintains and applies in the development of its social object.

In order to carry out this work, the Commission will regularly provide the reports on litigation, complaints and appeals, as well as the requirements of the supervisory and supervisory bodies, together with their compliance. Each year it will draw up a series of recommendations that will be sent to both the Board and the management and guardianship body.

The Ministry of Employment and Social Security will regulate the composition and functioning of the Monitoring and Monitoring Committees, prior to the report of the General Council of the National Social Security Institute.

The Commission will be composed of a maximum of twelve members appointed by the most representative trade union and business organisations, as well as a representation of the professional associations of workers. autonomous. It shall be the President of the Commission who at any time is of the Mutua itself.

You may not be a member of the Control and Monitoring Committee any member of the Board, except for the President, or person working for the Entity.

6. The Commission of Special Prstations shall be competent for the granting of the benefits derived from the Social Assistance Reserve established by the Mutual Contributor with Social Security in favor of the protected workers or (a) the person who has suffered a work accident or a professional illness and is in particular a state or situation of need. The benefits will be potential and independent of those included in the Social Security protective action.

The Commission shall be composed of the number of members to be regulated, which shall be divided equally between the representatives of the employees of the associated enterprises and the representatives of the associated employers, the latter being appointed by the Board of Directors; workers will also be represented. The President shall be appointed by the Commission among its members.

7. They may not be a member of the Board of Directors, the Monitoring and Monitoring Committee or the Commission of Special Benefits of a Mutual Contributor with Social Security for persons who are part of any of these organs in another Mutual, by themselves or on behalf of associated companies or social organizations, as well as those performing executive functions in another entity.

8. The above charges or their representatives on the same, as well as persons carrying out executive functions in the Mutua shall not be able to buy or sell for themselves any assets of the entity or to conclude contracts for the execution of works, services or delivery of supplies, other than undertakings for financial services or essential supplies, which shall require prior authorisation from the Ministry of Employment and Social Security or conclude contracts in which conflicts of interest are present. Nor shall they be able to carry out such acts who are bound to those posts or persons by relationship of kinship, in direct or collateral line, by consanguinity or affinity, to the fourth degree, nor to the legal persons in which any of such persons, posts or relatives are, directly or indirectly, holders of a percentage equal to or greater than 10% of the share capital, exercising in the same functions as they involve decision-making power or are part of their organs administration or governance.

The status of a member of the Board of Directors, the Monitoring and Monitoring Committee and the Commissions of Special Prstations shall be free, without prejudice to the mutual benefit of the Mutual Fund and to compensate for the expenditure on assistance to the meetings of the respective bodies, in terms to be established in a regulated manner.

9. The members of the Board of Directors, the Managing Director and persons carrying out executive functions shall be directly responsible for the Social Security, Mutual and Business Partners associated with the damages caused by their acts or omissions. contrary to the rules of law of application, to the Statutes or to the instructions given by the organ of protection, as well as to those made in breach of the duties inherent in the performance of the position, provided that it has intervened or blames serious. Actions and omissions within the respective functional or competence areas shall be construed as their own act.

The responsibility of the Board members will be in solidarity. However, those members who prove that, having not intervened in the adoption or execution of the act, did not know their existence or, knowing it, did everything appropriate to avoid the damage or, at least, they opposed expressly to him.

Mutual Partners with Social Security, by means of the joint responsibility referred to in Article 75 ter.4, shall be directly responsible for the acts in respect of which they are guilty of minor fault or where they do not exist. Direct responsibility. They will also respond in the alternative to the alleged assets of the direct managers.

10. The rights of credit arising from the responsibilities laid down in this Article, together with the joint responsibility assumed by the associated employers, provided for in Article 75 (4), are public resources for social security. assigned to the Mutuas in which the facts originated from the responsibility.

It is for the management and supervisory board to declare the responsibilities set out in the preceding paragraph, the obligations under which they are subject, and to determine their liquid amount, to claim their payment under the the rules governing the cooperation of institutions and the determination of the means of payment, which may include the date of goods, the modalities, forms, terms and conditions applicable to their termination. Where the Court of Auditors initiates a recovery procedure by the same facts, the management and supervisory body shall agree to suspend the administrative procedure until such time as it adopts a final decision, the provisions of which material nature will have full effects on the administrative procedure.

The board of directors and guardianship may request the General Treasury of Social Security to collect the executive branch of the credit rights derived from these responsibilities, to which effect the act of the liquidation of those and the determination of the obliged subjects. The amounts to be obtained shall be entered in the accounts which gave rise to the requirement of liability in the terms laid down by the management and supervisory body.

The Ministry of Employment and Social Security, in application of its powers of management and guardianship, may claim the payment or exercise the legal actions that are necessary for the declaration or demand of the responsibilities generated by the development of collaboration, as well as appearing and being a part of legal processes that affect established responsibilities.

Article 72. Associated employers and self-employed persons who are injured.

1. Employers and self-employed persons, at the time of their respective obligations on the registration of an undertaking, affiliation and discharge to the General Treasury of Social Security, shall include the Entity Gestora or the Mutua Member of the Social Security Committee for which they have chosen to protect occupational accidents and occupational diseases, the economic benefit due to temporary incapacity arising from common contingencies and the protection of the social security the activity, in accordance with the rules governing the social security scheme in which it is placed, and shall communicate to the Commission its subsequent amendments. The General Treasury of Social Security shall be responsible for the recognition of such declarations and their legal effects, in accordance with the terms laid down in the rules and without prejudice to the particularities laid down in paragraphs 1 and 2. In case of opting for a Mutual Contributor with Social Security.

The option for a Mutual Contributor with Social Security will be done in the form and will have the following scope:

a) Employers who opt for a Mutual Fund for the protection of occupational accidents and occupational diseases in the field of social security must formalise the association agreement and protect it in the same way. (a) entity to all employees corresponding to the work centres located in the same province, the definition contained in the Staff Regulations being understood by them.

Likewise, the associated entrepreneurs may choose to have the same Mutual manage the economic benefit due to temporary incapacity arising from common contingencies in respect of the workers protected against the contingencies professionals.

The association agreement is the instrument by which the association is formalized and will have a period of validity of one year, which may be extended for periods of equal duration. The procedure for formalising the convention, its content and effects shall be regulated.

(b) Workers falling within the scope of the Special Scheme of Workers for the Account of Own or Self-Employed, the protective action of which includes voluntary or compulsory economic provision for incapacity temporary, may choose to join a Mutual Contributor with Social Security for the management of the same. However, workers who have joined the Special Regime from 1 January 1998, must formalize the same with a Mutual Contributor with Social Security, as well as those who have been injured in a Mutua from that indicated. date that they change entity.

Self-employed workers who are employed by a Mutual in accordance with the provisions of the preceding paragraph and who also cover professional, voluntary or compulsory contingencies must formalise their protection with the Mutua itself. Also those covering exclusively professional contingencies must be adhered to.

The self-employed persons included in the Special Regime of the Sea Workers will be able to choose to protect the professional contingencies with the Gestora Entity or with a Mutual Contributor with the Social Security. In any case, the protection of common contingencies must be formalized with the Social Security Management Entity.

The protection will be formalized by means of an accession document, whereby the self-employed person is incorporated into the ambit of the Mutual Fund in an external manner to the associative base of the same and without acquiring the rights and obligations arising from the partnership. The period of validity of the accession shall be one year, and may be extended for periods of equal duration. The procedure for formalising the document of accession, its content and effects, shall be regulated.

(c) Workers who are included in the Special Workers ' Regime for the Own or Autonomous Account must formalize the management by cessation of activity, regulated in Law 32/2010, of 5 August, with the Mutua to which they are located. (a) to be attached to the document of accession by means of a subscription to the Annex, in accordance with the terms laid down by the regulatory rules governing the partnership. For their part, the self-employed workers included in the Special Regime of the Sea Workers will formalize the protection with the Gestora Entity or with the Mutua with whom they protect the professional contingencies.

2. The Mutual Partners with Social Security must accept any proposal of association and accession which they are asked to do, without the lack of payment of the social contributions to excuse them from the fulfilment of the obligation or to constitute a cause of resolution of the agreement or document signed, or its annexes.

3. The information and data on the associated entrepreneurs, the self-employed workers and the protected workers held by the Partners with the Social Security and, in general, those generated in the development of their Member of the Commission of the European Communities in the field of social security management, they are reserved and subject to the arrangements laid down in Article 66, without which they may be transferred or communicated to third parties, except in the case of established cases. in that article.

Article 73. Responsibilities of the Ministry of Employment and Social Security.

1. In accordance with the provisions of Article 5, the Ministry of Employment and Social Security is responsible for the powers of management and supervision of the Mutual Mutual Societies with Social Security, which will be exercised through the administrative to which the functions are attributed.

2. The Mutual Partners with Social Security shall be the subject of an audit of accounts annually, in accordance with the provisions of Article 168.a) of Law 47/2003 of 26 November, General Budget, to be carried out by the General intervention on social security. It shall also carry out an annual audit of compliance, in accordance with the provisions of Article 169 of that Law.

3. The Mutual Partners with Social Security shall annually draw up their preliminary draft revenue and expenditure budgets for the management of social security and shall forward them to the Ministry of Employment and Social Security for integration into the Draft budget for social security. They shall also be subject to the accounting system laid down in Title V of Law 47/2003 of 26 November 2003, General Budget, which regulates accounting in the State public sector, in terms of application to the System Entities Without prejudice to the presentation of the economic result achieved as a result of the management of each of the activities referred to in Article 75.1 in its annual accounts, in accordance with the provisions laid down by the competent body subject to the provisions of that Law. The Mutual Partners with Social Security shall be required to give their annual accounts to the Court of Auditors in accordance with Title V of Law 47/2003 of 26 November.

4. The inspection of the Collaborating Mutuals with Social Security shall be carried out by the Labour and Social Security Inspectorate in accordance with the provisions of the recast of the Law on Infractions and Sanctions in the Social Order, approved by the Royal Decree-Law 5/2000 of 4 August, which shall inform the management and supervisory body of the outcome of the actions carried out and the reports and proposals resulting therefrom.

5. Mutual partners with Social Security shall be obliged to provide the Ministry of Employment and Social Security with data and information to request them in order for the proper knowledge of the state of collaboration and functions and activities they carry out, as well as the management and administration of the historical heritage, and must comply with the instructions given by the management and guardianship body.

The associated employers, their employees and the self-employed persons who are injured will have the right to be informed by the Mutuas about the data relating to them. They may also be directed to the management and guardianship body for complaints and petitions on the grounds of deficiencies in the development of the functions attributed to them, to which the Mutual Mutual Social Security Partners shall maintain in all its administrative or assistance centres, books of claims made available to the persons concerned, addressed to the said administrative body, without prejudice to the use of the means provided for in Article 38 of the Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, and those to be established regulatively.

In either case, the Mutua will directly respond to the complaints and complaints it receives and must communicate these together with the response given to the management and guardianship body.

6. The Ministry of Employment and Social Security shall publish annually, for general knowledge, a comprehensive report of the activities developed by the Mutuas during the exercise in the development of their collaboration in the management, in the different authorised areas, as well as resources and public resources attached to it, its management and applications. It shall also publish a report on the complaints and requests made to it, in accordance with the provisions of the previous paragraph, and its impact on the areas of management attributed.

Article 74. Assets and arrangements for recruitment.

1. In accordance with Articles 17 and 80.1, the revenue provided for in Article 70 (1), as well as the movable and immovable property in which they may be invested, and, in general, the rights, shares and resources They are part of the patrimony of Social Security and are attached to the Mutuas for the development of the functions of Social Security attributed, under the direction and tutelage of the Ministry of Employment and Social Security.

The acquisition by any title of the buildings necessary for the development of the functions attributed and its disposal shall be agreed by the Mutuas, after authorization from the Ministry of Employment and Social Security, corresponding to the General Treasury of Social Security the formalization of the act in the authorized terms, and they will be titled and entered in the Registry of the Property in the name of the Common Service. The acquisition will imply its attachment to the authorized Mutua. Institutions may also apply for authorization to be assigned to the property of the Social Security patrimony attached to the Management Entities, the Common Services or other Mutual Services, as well as for the disaffiliation of those entities. (a) which shall require the consent of the persons concerned and shall make it necessary to compensate the entity in financial terms for the possession of the goods.

It is up to the Mutual Mutual Societies with Social Security to preserve, enjoy, improve and defend the property under the direction and supervision of the Ministry of Employment and Social Security. In respect of immovable property, it shall be for the purposes of the exercise of the following actions and the General Treasury of the Social Security for the exercise of the Sunday actions.

However, the public ownership of the estate, given the unique management of the estate and the economic and financial regime established for the activities of the collaboration, the assets that make up the patrimony assigned will be subject to the results of the management, which may be settled in order to meet the needs of the management and the payment of benefits or other obligations arising from the activities expressed, without prejudice to the joint responsibility of the employers partners. The product obtained from the disposal of the indicated goods or from their change of membership in favor of another Mutua or the Public Entities of the System, shall be entered in the Mutua from which they come.

2. Goods incorporated into the assets of the Mutuas before 1 January 1967 or during the period between that date and 31 December 1975, provided that in the latter case they are goods which come from 20% of the (a) excess surpluses, as well as those arising from resources other than those originating in the Social Security quotas, constitute the historical heritage of the Mutuas, whose ownership is the same as the association of the employers, without prejudice to the protection referred to in Article 73.1.

This historical patrimony is equally strictly affected by the social end of the entity, without its dedication to it being able to derive yields or property increases which, in turn, constitute a charge for the Social Security's unique heritage. Considering the strict affectation of this patrimony to the purposes of collaboration of the Mutuas with the Social Security, neither the goods nor the yields that, if any, they produce can deviate towards the realization of commercial activities.

Without prejudice to the general provisions of the preceding paragraph, subject to the authorization of the Ministry of Employment and Social Security and in the terms and conditions laid down in regulation, they shall form part of the historical heritage of the Mutua the income referred to in the following paragraphs:

(a) Mutuals with real estate belonging to their historical patrimony, destined to locate health or administrative centers and services assigned to the development of the activities specific to the collaboration with the Social security entrusted to them, may charge in their corresponding income accounts a fee or cost of compensation for the use of such buildings.

(b) Mutuals possessing empty properties belonging to their historical heritage, which under the circumstances cannot be used for the location of health or administrative centres and services for the The development of activities of collaboration with Social Security and which may be rented to third parties, may do so at market prices.

(c) Mutuals may be able to receive from undertakings which contribute effectively to the reduction of occupational social security contingencies part of the incentives referred to in Article 75 (1) (a) of this Act, agreement of the parties. The maximum limit for the participation of the Mutuas in such incentives shall be established.

3. The Mutual Partners with Social Security shall adjust their contractual activity to the rules of + application to contracting authorities which do not have the character of Public Administration, contained in the recast text of the Law of Contracts of the Public Sector, approved by the Royal Legislative Decree 3/2011 of 14 November, and its implementing rules.

The Ministry of Employment and Social Security shall approve the general specifications governing the procurement, as well as the instructions for applying them to procedures which are not subject to harmonised regulation, prior to the report of the Legal Service of the Social Security Administration.

In the procurement procedures, the principles of advertising, competition, transparency, confidentiality, equality and non-discrimination will be guaranteed, and the associated entrepreneurs and the workers who are injured, in which case they will not be able to form part of the contracting authorities, either by themselves or through leaders. Persons linked to the tenderer by parentage, in direct or collateral line, by consanguinity or affinity, up to the fourth grade, or the companies in which they themselves hold a contract, may not be a part of the contracting authorities. participation, direct or indirect, equal to or greater than 10% of the share capital or exercise in the same functions as the exercise of decision-making power.

Rules of application shall be regulated in respect of transactions involving real investments, financial investments or contractual activity excluded from the scope of the recast of the Law Public Sector Contracts.

4. The Mutual Partners with Social Security shall enjoy the tax exemption in the terms established for the managing entities in Article 65.1.

Article 75. Economic outcome and reserves.

1. The economic result shall be determined annually by the difference between the revenue and expenditure attributable to the activities covered by each of the following areas of management:

(a) Management of the contingencies of accidents at work and of occupational diseases, of the economic benefit by risk during pregnancy or of natural breastfeeding, of the provision for care of minors affected by cancer or other serious illness and social security preventive activities.

b) Management of economic benefit due to temporary incapacity arising from common contingencies.

(c) Management of the protection by cessation of self-employment, without prejudice to the fact that the Mutua acts in this field exclusively as a managing body.

In the field of management of professional contingencies a provision for contingency in processing shall be constituted, comprising the non-reinsured part of the estimated amount of the periodic benefits intended for invalidity and for death and survival resulting from accidents at work and occupational diseases, the recognition of which is pending at the end of the financial year.

2. In each of the areas referred to in paragraph 1, a Stabilisation Reserve shall be established which shall be equipped with the positive economic result obtained annually, the purpose of which shall be to correct any disparities in economic performance. generated between the different exercises in each of the areas. The amounts of the Reserves shall be as follows:

(a) The Professional Contingency Stabilization Reserve shall have a minimum amount equal to 30% of the annual average of the fees entered in the last three years for the contingencies and benefits identified in the Paragraph 1 (a), which shall, on a voluntary basis, be raised to 45%, which shall constitute the maximum reserve level.

(b) The Common Contingency Stabilization Reserve shall have a minimum amount equal to 5 percent of the fees entered during the financial year for the aforementioned contingencies, which may be increased voluntarily up to 25 percent, which will constitute the maximum level of coverage.

(c) The Activity Cese Stabilization Reserve shall have a minimum amount equal to 5 percent of the fees paid for this contingency during the financial year, which may be increased voluntarily up to 25 percent. of the same quotas, which shall constitute the maximum level of coverage.

Likewise, the Mutuas will be admitted to the General Treasury of Social Security, the endowment of the Supplementary Stabilization Reserve by Cese of Activity, which will constitute the same, in order to guarantee the sufficiency of this protection system. The amount shall correspond to the difference between the amount allocated to the Stabilisation Reserve by the Activity Cese and the total net positive result.

3. The negative results obtained in the areas referred to in points (a) and (b) of paragraph 1 shall be cancelled by applying the respective Stabilisation Reserve. If the same is below its minimum level of coverage, it shall be replenished up to the level referred to in the Supplementary Reserve provided for in Article 75 (1) (b)

When the operations set out in the preceding paragraph continue to persist, the deficit in the management of professional contingencies or the allocation of the Specific Stabilization Reserve is lower. the minimum requirement shall apply to the cancellation of the deficit and to provide the reserve up to the aforementioned minimum level, the voluntary envelope of the Common Contingency Reserve and, in the case of insufficiency, shall be where applicable, as set out in Article 75b.

With regard to the scope of the management of the economic benefit due to temporary incapacity arising from common contingencies, in the event that after the application of the Supplementary Reserve provided for in the first paragraph, the deficit or the allocation of the Specific Reserve is at a level below its mandatory minimum level, shall apply to the cancellation of the deficit and to provide the specific Stabilisation Reserve in this area, up to its minimum level of coverage, the Professional Contingency Stabilization Reserve. In the event that the latter reserve is applied once the reserve is applied, the same shall apply to the levels referred to in Article 75b (1) (a), the measures laid down in this Article shall apply.

In addition, the Ministry of Employment and Social Security may lay down the conditions under which it may authorise, where appropriate, the application of an additional percentage of the proportion of the quota which finances the management of the benefits. (a) temporary incapacity for temporary incapacity arising from contingencies common to Mutuas who credit a financial insufficiency of the general coefficient on the basis of structural circumstances in terms to be determined.

4. The negative result of the management of the benefits by cessation of the activity shall be cancelled by applying the specific reserve constituted in the Mutuas and, in the event of insufficiency, the Supplementary Stabilisation Reserve shall be applied by the Ec of Activity constituted in the General Treasury of Social Security until the deficit is extinguished and the reserve is replenished to its minimum level of reserve, in terms that are established in a regulated manner.

Article 75a. Surplus and Social Security Contingency Fund.

1. The surplus resulting from the provision of the Professional Contingency Stabilization Reserve shall apply as follows:

(a) 80% of the surplus obtained in the area referred to in Article 75.1 (a) shall be entered before 31 July of each financial year in the special account of the Fund for Occupational Safety Contingencies Social, open at the Banco de España in the name of the General Treasury of Social Security and at the disposal of the Ministry of Employment and Social Security.

The Social Security Contingency Fund shall consist of the cash deposited in the special account, the securities and other movable and immovable property in which the funds are invested and, in In general, the resources, yields and increases that have their origin in the surplus of the Social Security resources generated by the Mutuas. The income and expenditure incurred by the financial assets and those of the special account shall be charged to the account, unless otherwise provided by the Ministry of Employment and Social Security.

The Fund shall be subject to the direction of the Ministry of Employment and Social Security and attached to the purposes of Social Security.

The Ministry of Employment and Social Security will be able to apply the resources of the Social Security Contingency Fund to the creation or renewal of care and rehabilitation centers attached to the Mutual Funds, to activities of research, development and innovation of therapeutic techniques and treatments and rehabilitation of pathologies resulting from accidents at work and occupational diseases to be developed in the care centers attached to the Mutual, as well as to encourage the adoption of measures and processes in companies contribute effectively to the reduction of occupational social security contingencies by means of a system which will be regulated and, where appropriate, to provide services related to the prevention and control of contingencies professional. The movable and immovable property to be acquired shall be subject to the arrangements laid down in Article 74.1.

The General Treasury of Social Security may materialize the funds deposited in the special account in financial assets issued by public legal persons, as well as to dispose of the funds in the amounts, instalments and other conditions to be determined by the Ministry of Employment and Social Security, until such time as it is used for the applications expressed.

The General Treasury of Social Security may also have the funds deposited in the special account, as a transitional measure, in order to meet the social security system's own purposes, as well as the cash needs or gaps, in the form and conditions laid down by the Ministry of Employment and Social Security, until their application by the same Ministry for the purposes indicated.

b) 10% of the surplus referred to in paragraph 1 shall apply to the supplementary reserve provided by the Mutual Fund, the resources of which may be used for the payment of excess administrative expenditure, legal proceedings arising from claims which are not for the purpose of social security and administrative penalties, in the event that their application is not necessary for the purposes laid down in Article 75.3.

10% of the surplus referred to in paragraph 1 shall apply to the provision of the Social Assistance Reserve, which shall be used for the payment of authorized social assistance benefits, which shall include, inter alia, (a) rehabilitation and recovery, and professional reorientation and measures to support the adaptation of essential resources and jobs, in favour of the injured workers protected by the same and, in particular, those with (a) the right to be granted, as well as, where applicable, aid to its successors, which shall be foreign and complementary to those included in the Social Security protective action. The arrangements for the applications of these Reserves will be developed.

In the case of the Supplementary Reserve, the maximum amount of the Additional Reserve may not exceed the amount equal to 25 percent of the maximum level of the Professional Contingency Stabilization Reserve referred to in the Article 75 (2) (a) of this Act.

In no case will the Complementary Reserve and the Social Assistance Reserve be able to apply to the payment of undue expenses, because it does not correspond to benefits, services or other concepts included in the collaboration, or remuneration or allowances of staff of the Mutuas for the amount exceeding that laid down in the implementing rules, which shall be paid in the form laid down in Article 75 ter.4.

2. The surplus resulting from the provision of the Common Contingency Stabilization Reserve will be entered into the Social Security Reserve Fund.

3. The surplus resulting from the provision of the Stabilisation Reserve by Cese of Activity shall be entered into the General Treasury of the Social Security for the purpose of the Supplementary Stabilization Reserve by Cese of Activity, whose purpose shall be the cancellation of the deficits which may be generated by the Mutuas in this field of management after the application of its Stabilisation Reserve by Cese of Activity, as well as the replacement of the same at the mandatory minimum level, in the (a) the terms laid down in Article 75.4, without prejudice to the provisions of Article 75.4; established in the fifth and sixth subparagraphs of paragraph 1 (a) of this Article on materialisation and transitional provisions of the funds.

Article 75b. Precautionary measures and joint responsibility.

1. The Ministry of Employment and Social Security may adopt the precautionary measures provided for in paragraph 2 where the Mutual is in any of the following situations:

a) When the Professional Contingency Stabilization Reserve does not reach 80 percent of its minimum amount.

(b) When circumstances are in fact determined, determined by the checks of the General Administration of the State, showing the existence of an economic and financial imbalance in the Entity, which, in turn, puts in risk of the solvency or liquidity of the same, the interests of the partners, the beneficiaries and the Social Security or the fulfilment of obligations incurred. Also, where those checks determine the inadequacy or irregularity of the accounts or the administration, in terms of preventing the actual situation of the Mutual Fund from being known.

2. The precautionary measures that may be taken shall be appropriate and proportionate according to the characteristics of the situation, and shall consist of:

(a) Require the institution to submit within one month a plan of viability, rehabilitation or consolidation in the short or medium term, approved by its Board of Directors, in which appropriate measures of a nature are proposed financial, administrative or other order, and make provision for the results and effects thereof, also fixing the time limits for their implementation, in order to overcome the situation which gave rise to that requirement, in any event the rights of protected workers and social security.

The duration of the plan will not exceed three years, depending on the circumstances, and will specify the form and periodicity of the actions to be performed.

The Ministry of Employment and Social Security shall approve or reject the proposed plan within one month of its submission and, where appropriate, fix the periodicity with which the institution shall report its development.

b) Call the governing bodies of the entity, designating the person to chair the meeting and account for the situation.

c) To suspend all or some of the directors of the institution in their duties, and the persons who, previously accepted by the Ministry of Employment and Social Security, must replace them with an interim replacement. If the institution fails to do so, the Ministry may designate it.

d) To order the execution of corrective measures of the unfavorable trends recorded in their economic development and in the fulfillment of their social ends during the last years analyzed.

e) Intervening the entity to verify and to ensure the correct fulfillment of specific orders emanating from the said Ministry when, in another case, such orders could be infringed and thereby to be found immediate for protected workers or Social Security.

f) Order the cessation of collaboration in the event of a qualified infringement as very serious in accordance with the provisions of the recast of the Law on Violations and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000, 4 August.

3. In order to take the precautionary measures provided for in the preceding paragraph, the corresponding administrative procedure with prior hearing of the entity concerned shall be instructed. Such measures shall cease by agreement of the Ministry of Employment and Social Security when the reasons for which they have been removed have disappeared.

The precautionary measures are independent of the sanctions that are legally applicable for the same facts, and of the joint responsibility regulated in the following paragraph.

4. The joint responsibility of the entrepreneurs associated with the Mutuas shall have the following obligations:

(a) The replenishment of the Professional Contingency Stabilization Reserve up to the minimum level of coverage, when it does not reach 80 percent of its minimum amount, after the reserves are applied in the form Article 75 and the Ministry of Employment and Social Security understand that it is necessary to ensure adequate supply by the institution of the benefits of social security or the fulfilment of its obligations.

(b) Undue expenses for non-performance, services or other concepts included in the partnership in the management of Social Security.

c) Overruns in administrative expenses and by imposed economic sanctions.

(d) The remuneration or compensation of staff at the service of the Mutua in excess of that laid down in the rules governing the employment relationship or by overcoming the legally established limitations.

e) The cancellation of the deficit resulting from the liquidation of the Mutua, due to the lack of sufficient resources after the assets have been exhausted in liquidation, including the assets provided for in Article 74.2.

f) The obligations contracted by the Mutua when it does not meet them in the legally established form.

g) The obligations attributed to the Mutua under the direct or subsidiary liability, as set out in Article 71.9.

The joint responsibility shall be extended to the payment of the obligations incurred during the period of time in which the employer has remained associated or are the result of operations carried out during the period. In the event of termination of the association, the responsibility shall be five years after the end of the financial year in which the year ended.

The system to be applied to determine the rights of the rights and obligations of the associated employers shall be proportionate to the amount of the Social Security contributions corresponding to them. satisfy for the contingencies protected by the Mutua.

The branches have the character of public Social Security resources. The declaration of the appropriations resulting from the spill and, in general, the application of the joint responsibility shall be carried out by the Ministry of Employment and Social Security, who shall establish the amount of the liquid amount, shall claim their payment and shall determine the form, means, modalities and conditions applicable to its extinction, in accordance with the terms laid down in Article 71.10.

5. In addition, the Mutua may face this responsibility by means of the assets provided for in Article 74.2. In the event that this property is not sufficient to meet such short-term liability, it may be authorized by the Ministry of Employment and Social Security, on a proposal from the General Board of the Mutual Fund, a feasibility plan and/or a deferment in which the provision of guarantees may not be required, under the conditions and time limits to be laid down.

Article 76. Dissolution and liquidation.

Mutual Partners with Social Security will cease in collaboration in the management of the same, resulting in the dissolution of the Entity, in the following assumptions:

a) Agreement adopted in Extraordinary General Meeting.

b) Fusion or absorption of the Mutua.

(c) Absence of any of the requirements for its constitution or operation.

(d) the Agreement of the Ministry of Employment and Social Security for non-compliance with the plan of viability, rehabilitation or sanitation provided for in Article 75 (2) (a), within the time limit set out in the resolution approving the plan.

e) In the case provided for in Article 75 ter.2.f).

(f) Where there is insufficient equity provided for in Article 74.2 to deal with the total of the joint liability provided for in Article 75 ter.5, or the viability plan or the deferral of the Mentioned article.

In the above cases and in accordance with the procedure to be regulated, the Ministry of Employment and Social Security will agree to the dissolution of the Mutua, following the settlement process, whose operations and result will require approval from the same Ministry. Any surplus resulting from the sale of the General Social Security Treasury for the purposes of the System, except those obtained from the liquidation of the historical patrimony, shall be applied for the purposes laid down in the Statute. The obligations of the Mutua are extinguished.

Approved the liquidation, the Ministry of Employment and Social Security will agree to the cessation of the Entity as Mutual in liquidation, order the cancellation of its registration registration and publish the agreement in the Official Journal of the Status.

In the cases of merger and absorption, no settlement process of the integrated Mutuas will be initiated. The mutual resulting from the merger or the absorber shall be subrogated to the rights and obligations of those who are extant. "

Two. The 11th additional provision is worded as follows:

" Additional Disposition 11th. Management by the Partners with the Social Security of the economic benefit due to temporary incapacity arising from common contingencies.

1. The Mutual Partners with Social Security shall develop the management of the economic benefit due to temporary incapacity arising from common contingencies in favour of workers at the service of the associated employers and workers. own account, in accordance with the provisions of the second subparagraph of Article 7 (2) (a) and (2) (b) and in the rules laid down in Chapter IV of Title II, as well as its implementing and development provisions, with the particularities provided for in the Special Regiments and Systems in which they were

a) in the case of the case.

2. It is up to the Member of the European Social Security Partners to declare the right to economic benefit, as well as those for refusal, suspension, cancellation and declaration of termination, without prejudice to the health control of the the high and low medical services of the public health services and the effects attributed to the medical parts in this law and its implementing rules.

Acts that are issued in the exercise of the functions referred to in the preceding paragraph shall be reasoned and shall be formalized in writing, subject to their effectiveness in the notification to the beneficiary. They shall also be notified to the employer in cases where the beneficiary maintains a working relationship.

Received the medical part of the discharge, the Mutual will check the compliance by the beneficiary of the requirements of affiliation, high, period of lack and remaining required in the corresponding Social Security Regime and determine the amount of the allowance, by adopting the initial declaration of entitlement to the benefit.

During the period of two months following the liquidation and payment of the subsidy, the payments to be made shall be provisional, with the Mutual Fund being able to regularise the provisional payments, which will acquire the character of definitive payments. where the above two-month period elapses.

3. When the Mutual Partners with Social Security, based on the content of the medical parts and the reports issued in the process, as well as through the information obtained from the actions of control and monitoring health care provided for in paragraph 5, consider that the beneficiary may not be prevented from work, may make reasoned proposals for medical discharge through the doctors who are dependent on them, directed at the inspection Physician of the Public Health Services. The Mutuals shall simultaneously communicate to the affected worker and to the National Social Security Institute, for their knowledge, that the proposed discharge has been submitted.

The Medical Inspection of the Public Health Services will be obliged to communicate to the Mutua and the National Institute of Social Security, within a maximum of five working days from the following to the receipt of the proposal discharge, the estimate of the discharge, the discharge, or the refusal, in which case it shall accompany the reasoned medical report justifying it. The estimate of the discharge proposal will result in the mutual notification of the termination of the right to the worker and the company, pointing out the date of its effects.

In the event that the Medical Inspection deems it necessary to quote the worker for medical review, it shall be carried out within the five-day period provided for in the preceding paragraph and shall not suspend the performance of the obligation established in the same. However, in the case of the worker's failure to appear on the day indicated for the medical examination, the person who made the proposal will be notified of the inattendance on the same day. The Mutua shall have a period of four days to check whether the failure to appear was justified and shall suspend the payment of the subsidy with effect from the day following that of the appearance. If the worker justifies the failure to appear, the Mutua will agree to lift the suspension and will reinstate the right to the subsidy, and if it considers it not justified, it will adopt the settlement of the right in the form established in the Paragraph 2 shall notify the worker and the undertaking of the date of its effects, which shall correspond to the first day following that of the worker's notification.

When the Medical Inspectorate of the Public Health Service has dismissed the proposal of the High Commissioner for the Mutual Health Service or does not answer the proposal in the form and time limit, it may request the issuance of the discharge to the National Institute of Social Security or to the Social Institute of the Navy, in accordance with the privileges conferred on the additional fiftieth-second provision. In both cases, the time limit for resolving the application shall be four days after its receipt.

4. The communications between the doctors of the Mutuas, those belonging to the Public Health Service and the Gestoras Entities will be carried out preferably by electronic, computer or telematic means, being valid and effective from the moment they are received at the center where they develop their functions.

Likewise the Mutuas will communicate the incidents that occur in their relations with the Public Health Service or when the company fails to comply with its obligations to the Ministry of Employment and Social Security, which will adopt, if necessary, the appropriate measures.

The Mutuals shall not be able to carry out the functions of management of the benefit through concerted means, without prejudice to the provision of the services of the approved health centres in accordance with paragraph 5. to perform diagnostic tests or therapeutic and rehabilitating treatments that are requested by them.

5. They are acts of control and monitoring of the economic performance, those directed to check the concurrency of the facts that give rise to the situation of necessity and of the requirements that condition the birth or maintenance of the right, as well as the medical examinations and examinations. The Mutual Partners with Social Security may carry out the above acts from the day of the medical discharge and, in respect of the citations for examination or medical examination, the unjustified inappearance of the beneficiary will be cause of termination of the right to economic benefit, in accordance with Article 131a, in the terms to be laid down in a regulation, without prejudice to the precautionary suspension referred to in Article 132 (3).

Also, the Mutual Partners with Social Security will be able to carry out diagnostic tests and therapeutic and rehabilitating treatments, in order to avoid the unnecessary prolongation of the processes foreseen in this disposition, after authorization from the physician of the Public Health Service and informed consent of the patient. The results of these tests and treatments will be made available to the public health service provider who assists the worker through the interoperability services of the National Health System, for incorporation into the patient's electronic medical history.

The diagnostic tests and therapeutic and rehabilitation treatments will be carried out mainly in the care centers managed by the Mutuas to dispense the assistance derived from the professional contingencies, on the margin permitting its use, using the means for the assistance of pathologies of professional origin, and, in the alternative, may be carried out in concerted centres, authorized to dispense their services in the field of professional contingencies, subject to the provisions of the paragraph and in the terms that are established in regulation. In no case shall the tests and treatments assume the assumption of the provision of health care arising from common contingencies or give rise to the allocation of resources for the latter.

6. The Mutual Partners with Social Security may conclude agreements and agreements with the Social Security Management Entities and the Public Health Services, prior to the authorization of the Ministry of Employment and Social Security, for the implementation in the care centers they manage, of medical examinations, diagnostic tests, reports, medical treatments and rehabilitation, including surgical interventions, that those who request them, in the margin that allows their the role of the collaboration. The approved agreements and agreements shall set out the economic compensation to be satisfied as compensation to the Mutual Fund for the services provided, as well as the form and conditions of payment.

On a subsidiary basis with respect to the agreements and agreements provided for in the preceding paragraph, provided that the care centers they manage have a margin of use that allows them, the Collaborating Mutuals with Social Security may hold concerts with private entities, subject to the authorization of the Ministry of Employment and Social Security, and by means of economic compensation in accordance with the rules laid down for the conduct of the tests. and the treatments indicated in favor of the people who request them, the (a) which shall be subject to the condition that the actions to be established do not prejudice the services to which the centres are intended, nor do they disturb the due care of the protected workers or those referred to by the public authorities, or quality levels set for them.

The rights of credits generated by the agreements, agreements and concerts are public resources of the Social Security, and the provisions of Article 70.2 apply to them.

7. Without prejudice to the mechanisms and procedures provided for in the preceding paragraphs, the Social Security Management Entities or the Social Security Partners may establish collaboration agreements in order to improve the effectiveness in the management and control of temporary incapacity, with the National Institute of Health Management or the Health Services of the Autonomous Communities. "

Additional disposition first. Name of the Mutual Partners with Social Security.

All references to the Mutual Work and Occupational Accident and Social Security Diseases made in the laws and regulations, will be understood to be made to the Mutual Mutual Security Social.

Additional provision second. Review of the system of protection by cessation of activity.

Within five years of the entry into force of this law, the government will send to the Congress of Deputies a study on the evolution of the main parameters that make up the system of protection for the the activity of self-employed workers and their economic impact, in order to review, where appropriate, the system of voluntary system as well as their financial arrangements.

Additional provision third.

The references to the Medical Inspection of the Public Health Services provided in this law and in its development regulations shall be construed as referring to the organs of the Autonomous Communities that have been attributed, if any, to the medical inspection functions.

Additional provision fourth. Updating of the contribution by professional contingencies.

The government will address within one year an update on the regulation of the contribution of professional contingencies in relation to the following aspects:

(a) Updating the rate of contribution for professional contingencies, complying with the legal provisions of the fourth provision of Law 42/2006 of 28 December 2006 of the General Budget of the State 2007, in respect of the revision of the types of contribution for economic activities and the reduction in the number of situations referred to in Table II of that tariff. This update will be based on the danger and risks for the various activities, industries and tasks.

(b) Amendment of Royal Decree 404/2010 of 31 March 2010 regulating the establishment of a system for the reduction of contributions by professional contingencies to undertakings which have contributed in particular to the reduction and prevention of occupational accidents. The amendment should aim, inter alia, to speed up and simplify the process of application, recognition and credit of the incentive, and the implementation of an objective system focused on the behaviour of the accident. The amendment seeks to encourage enterprises to adopt measures and processes that can contribute effectively to the reduction of professional social security contingencies.

Additional provision fifth.

The government, within three years, will present in the Congress of Deputies an evaluation report on the management of the Mutuas, for the purpose of determining whether the functions assigned to them are being implemented efficiently in the country. comparison with the management carried out by the management bodies of the Social Security and, where appropriate, propose any changes that are necessary.

Additional provision sixth. Remuneration of the voluntary staff of the Mutuas.

Notwithstanding the general provisions of article 71.4 of the General Law of Social Security in the wording given by this law, in relation to the limitation of the remuneration of the staff of the Mutuas and their Centers Exceptionally, with the aim of ensuring that the Mutual Fund is able to provide more specialised medical services, the optional staff may receive remuneration over the limit of total remuneration. established for the Managing Director of the Mutual Fund for which it provides services, in any event, the provisions on the wage bill and the limitations or restrictions which, where appropriate, lay down the General Budget Laws of the State of each year.

First transient disposition. Application of the time limits for the validity of the association agreements and the documents of accession.

The application of the term of validity provided for in Article 72.1.a) of the General Law of Social Security to the association agreements formalized prior to the entry into force of this law, will be carried out, as a period of time consumed, which has elapsed since the date of subscription of that agreement until the last day of the two months following the date of entry into force of this law. However, the association agreements whose term of validity, which is taken into account in the abovementioned form, exceeds that laid down in Article 7 (2) (a), shall end during the year in which the entry into force of this law takes place, on the last day of the month matching that of the subscription, except for those whose extinction occurs between 1 January and the two months mentioned, which will end on the last day of the same.

With respect to the accession documents, the term of validity provided for in Article 72.1.b) of the General Law on Social Security shall be computed by deducting the period of time consumed from the date of subscription of the Document of Accession until the entry into force of this law. Where, in accordance with this form of calculation, the documents have expired before 1 January of the following year at the date of entry into force, the self-employed workers concerned shall have three months from the date of entry into force of the entry into force of this law to request the change of Mutua, which will produce its effects from 1 January of the following year.

Second transient disposition. Regularisation of the Stabilisation Reserves.

The provisions of Article 75.2 of the General Law on Social Security with respect to the system of allocation of the Professional Contingency Stabilization Reserves, Common Contingencies and Cese of Activity, will be implementation of the annual accounts for the financial year 2014. To this end, the Working Mutuals with Social Security shall apply the excesses which, where appropriate, result from the limits established for the Funds and the Reserve provided for in Article 75a of the General Law on Social Security, and shall enter into the General Treasury of Social Security, before 31 July 2015, the amounts intended for those purposes, for the purposes set out in the aforementioned Article.

Transitional provision third. Regime of disinvestment of the Collaborating Mutuals with Social Security in the commercial societies of prevention.

1. The Mutual Partners with Social Security under the provisions of Article 32 of Law 31/1995 of 8 November 1995 on the Prevention of Occupational Risks would have contributed capital from their historical heritage in commercial companies. (a) the Commission shall submit proposals for a sale before 31 March 2015 and shall complete the total of the shares by 30 June of the same year on 30 June 2015.

The sale process shall be initiated upon the determination of the assets, rights and obligations of the companies incorporated and their valuation, to which the Ministry of Employment and Social Security shall lend their conformity, to the that no harm is caused to the rights, property or interests of Social Security.

2. After the deadline set, if the Mutuas had not completed one hundred percent of their shares in the aforementioned companies, the latter will enter into liquidation. During the month of July 2015 the Mutua will transfer to the Ministry of Employment and Social Security the dissolution agreement duly registered in the Commercial Registry, together with the documents required by the Department, and will give the actions developed and planned for the liquidation of the company and the estimated time limit for the completion of the settlement process, expected results and applications. In addition, the Mutual Fund will provide the Ministry of Employment and Social Security with the final documents certifying the liquidation of the company.

3. During the period of time until the total disinvestment, the Working Mutuals with Social Security will not be able to enter into contracts with their own prevention society or another Mutua, or to make contributions to them or to contract obligations in favour or for the benefit of those, except express authorisation from the Ministry of Employment and Social Security.

4. Without prejudice to Article 9 (3) (e) of the recast text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, the income generated as a result of the planned disinvestment scheme in this provision, they shall be subject to the tax arrangements provided for in Article 121 (2) of the recast text.

Transitional disposition fourth. Integration of the Social Security Contingency Fund.

Within three months of the entry into force of this law, the General Treasury of Social Security will be integrated into the Social Security Contingency Fund provided for in Article 75 (1) (a) of the Law. General of Social Security, the entire cash, balance, securities and other movable or immovable property existing in the Prevention and Rehabilitation Fund or resulting from investments from its funds, which shall be extinguished.

Transient disposition fifth. Adaptation of Statutes.

Within six months of the entry into force of the regulatory standards referred to in the second paragraph of the fifth final provision, the Working Mutuals with Social Security shall adapt their Statutes to the provisions of this law and those rules, and refer them to the Ministry of Employment and Social Security for approval.

Transitional disposition sixth. Application of the rules on remuneration.

The possible difference between the remuneration currently received and those resulting from the application of the provisions of Article 71.4 of the General Law of Social Security that could exist at the entry into force of this law, will be absorbed by third parties in the following three years.

Single repeal provision. Regulatory repeal.

Additional provision of Law 27/2011 of 1 August, on the updating, adequacy and modernisation of the Social Security system, Article 44 of the recast of the Law on Infrastructures is repealed. and Penalties in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August, and any provisions of equal or lower rank shall be contrary to the provisions of this law.

Final disposition first. Amendment of Law 31/1995 of 8 November on the Prevention of Occupational Risks.

Article 32 of Law 31/1995 of 8 November, on the Prevention of Occupational Risks, is amended as follows:

" Article 32. Prohibition of participation in commercial activities of prevention.

Mutual Partners with Social Security will not be able to carry out the functions corresponding to the services of foreign prevention, nor to participate in charge of their historical patrimony in the social capital of a society a merchant in which the prevention activity is listed. "

Final disposition second. Amendment of Law 32/2010 of 5 August establishing a specific system of protection for the cessation of the activity of self-employed workers.

Law 32/2010 of 5 August establishing a specific system of protection for the cessation of the activity of self-employed workers is amended as follows:

One. Article 1 is worded as follows:

" Article 1. Object and scope of application.

1. The specific system of protection for the cessation of activity is intended to exempt self-employed workers, members of Social Security and from the Special Regime of Workers for the Account of Own or Self-Employed or in the Special Regime. of the Workers of the Sea, the benefits and measures laid down in this law in the situation of total cessation in the activity that originated the discharge in the Special Regime, nevertheless being able and wanting to exercise an economic activity or professional profit.

2. The cessation of activity may be final or temporary. The temporary cessation involves the interruption of all the activities that originated the discharge in the Special Regime in which the self-employed person is registered, in the cases covered by Article 5.

3. The arrangements for the protection of self-employed persons included in the Special System of Agricultural Own Account Workers shall be governed by the provisions of the eighth additional provision. '

Two. Article 2 is worded as follows:

" Article 2. Legal regime.

The protection by cessation of activity is part of the protective action of the Social Security System, is voluntary and governed by the provisions of this law and its implementing rules, as well as, in an extra way, by the rules governing the Special Framework for Social Security of the Framework. "

Three. Article 3 (1) (a) and 3 (2) shall be worded as follows:

"(a) The economic performance by total, temporary or final cessation of the activity."

" 2. The system of protection by cessation of activity shall also include training measures, vocational guidance and promotion of the entrepreneurial activity of self-employed workers who are beneficiaries of this system, the management of which shall be the responsibility of the institutions. provided for in Article 14 (5). '

Four. Article 4 (1) (a) and (e) shall be worded as follows:

"(a) Be affiliated and discharge in the Special Regime of Workers for Own or Autonomous Account or in the Special Regime of the Sea Workers, if any."

" e) To be found in the payment of the Social Security contributions. However, if this requirement is not met on the date of cessation of activity, the managing body shall invite the self-employed person to pay the fees due within the unextended period of 30 calendar days. The regularization of the discovered will produce full effects for the acquisition of the right to protection. "

Five. Article 5 is worded as follows:

" Article 5. Legal status of cessation of activity.

1. All self-employed workers who cease to work for any of the following reasons shall be in a legal position to cease activity:

(a) For the concurrency of economic, technical, productive or organizational reasons determining the infeasibility of pursuing economic or professional activity.

In case of establishment open to the public, the closure of the same will be required during the receipt of the subsidy or its transmission to third parties. However, the self-employed owner of the building in which the establishment is located may carry out the acts of disposition or enjoyment which correspond to his or her right, provided that they do not involve the continuity of the self-employed in economic activity. or completed professional.

Economic, technical, productive, or organizational reasons shall be understood to exist when any of the following circumstances are present:

1. Losses arising from the development of the activity in a full year, exceeding 10% of the income earned in the same period, excluding the first year of the start of the activity.

2. "Judicial or administrative executions" for the collection of debts recognized by the executive organs, which will involve at least 30 percent of the income of the immediately preceding economic year.

3. º The judicial declaration of contest that prevents the continuation of the activity, in the terms of Law 22/2003, of July 9, Bankruptcy.

b) By force majeure, determining the temporary or permanent cessation of economic or professional activity.

(c) For the loss of the administrative license, provided that the administrative license itself constitutes a requirement for the exercise of economic or professional activity and is not motivated by the commission of criminal offences.

d) The gender-based violence determining the temporary or definitive cessation of the activity of the self-employed worker.

e) By divorce or marriage separation, by judicial decision, in cases where the self-employed person exercised family aid functions in the business of his or her former spouse or the person from whom he has been separated, which was included in the relevant Social Security Scheme.

2. The legal status of cessation of activity in respect of the self-employed persons included in the Special Scheme of Workers for Account Own or Autonomy by application of the additional twenty-seventh provision of the recast text of the Law General of the Social Security, it will occur when they are involuntarily to cease in the position of the counselor or the administrator of the society or in the provision of services to the same and the society has incurred in losses in the terms previewed in the (a) 1 (a) .1. or has decreased its net worth below two thirds of the figure of the social capital.

3. Economically dependent self-employed workers who, without prejudice to the provisions of the first paragraph of this Article, will cease their activity on termination of the contract concluded with the customer will be in a legal position to cease activity. of which they are economically dependent, in the following assumptions:

a) By the termination of the duration agreed upon in the contract or completion of the work or service.

b) Due to serious contractual non-compliance with the client, duly accredited.

(c) By termination of the contractual relationship adopted for reasons justified by the client, in accordance with the provisions of Law 20/2007 of July 11, of the Statute of the Autonomous Work.

d) By termination of the contractual relationship adopted for unjustified cause by the client, in accordance with the provisions of Law 20/2007 of July 11, of the Statute of the Autonomous Work.

e) By death, incapacity or retirement of the client, provided that the continuation of the activity is prevented.

The legal status of cessation of activity laid down in this paragraph will also apply to self-employed workers who lack the recognition of economically dependent persons, provided that their activity complies with the the conditions laid down in Article 11 of Law No 20/2007 of 11 July on the Statute of the Autonomous Labour and Article 2 of Royal Decree 197/2009 of 23 February on the development of the Statute of the Autonomous Labour in terms of the contract of the economically dependent self-employed worker and his/her registration and the State register of professional associations of self-employed workers.

4. In no case shall it be considered as a legal status of cessation of activity:

(a) To those who voluntarily cease or discontinue their activity, except in the case provided for in paragraph 3.b) of this Article.

(b) To the self-employed persons referred to in paragraph 3 who, after ceasing their relationship with the customer and receiving the benefit by cessation of activity, re-hire the same customer within one year from the date of the the time the benefit was extinguished, in which case they shall reintegrate the benefit received. "

Six. Paragraph 1 and the first subparagraph of Article 6 (2) shall be worded as follows:

" 1. The legal situations of cessation of the activity of self-employed workers shall be established by means of a sworn declaration by the applicant, which shall indicate the reason or reasons for the cessation and the date of effect of the cessation, to which the documents which are then set out, without prejudice to the provision of any legally accepted means of evidence, if such appropriate:

(a) The economic, technical, productive or organisational reasons shall be credited by the accounting, professional, tax, administrative or judicial documents which justify the lack of viability of the activity.

In any case, the documents certifying the closure of the establishment in the terms of Article 5.1.a), the low in the census of economic activities and the reduction in the Special Regime of the Social security in which the applicant was registered. In the event that the activity requires the granting of administrative authorisations or licenses, the corresponding low-application communication and, where applicable, the grant of the same, or the agreement of its withdrawal, shall be accompanied.

Without prejudice to the documents referred to in the preceding paragraph, the concurrency of economic reasons shall be deemed to be accredited by the contribution, in the terms that are regulated, of the documentation the accounting officer to be drawn up by the self-employed person, in which the level of losses required under the terms of Article 5 (1) (a) (a) is recorded, as well as by means of VAT, IRPF and other prescriptive documents which, in turn, justify the corresponding items entered in the accounts provided. In any event, the items to be entered shall correspond to concepts accepted in the rules governing the accounting.

The self-employed worker may make his or her request by providing estimated closing data, in order to expedite the instruction of the procedure, and shall incorporate the final ones with the prior character of the decision.

(b) The cessation of activity of the partners of the capitalist entities shall be credited by the agreement adopted at the meeting, whereby the end of the term of office of the administrator or adviser is available, together with the certificate issued by the A Mercantile Register that accredits the registration of the agreement. In the event of termination of the service provision, the contribution of the supporting document as well as the agreement of the loss capital reduction board shall be required.

In both cases, the accreditation of the loss situation or the decrease in net worth shall be required in the terms set out in Article 5.2.

c) The loss of the administrative license that enabled the exercise of the activity by corresponding resolution.

(d) Gender violence, by the applicant's written declaration of having ceased or interrupted his economic or professional activity, to which the protection order will be attached or, failing that, the Ministry's report Prosecutor to indicate the existence of evidence on the status of a victim of gender-based violence. The declaration may be replaced by the written communication of the client from whom the worker is economically dependent, in which the cessation or interruption of the activity is to be recorded. Both the declaration and the communication must contain the date from which the cessation or interruption occurred.

e) The divorce or marriage separation agreement of the family members in the situation provided for in Article 5.1.e) will be credited by the corresponding judicial decision, to which the documentation will accompany in which the loss of exercise of the direct family aid functions in the business was recorded, which had been carried out prior to the marriage break or separation. '

" 2. Without prejudice to the provisions of paragraph 1 of this Article, the legal situations of the cessation of activity of economically dependent self-employed workers, as well as those referred to in Article 5.3, shall be established through the following means: "

Seven. Article 7 (1) is worded as follows:

" 1. Self-employed workers who fulfil the conditions laid down in Article 4 must apply to the same Social Security Contributor to whom the recognition of the right to protection by the end of the year is adhered to. activity.

In respect of self-employed persons who are not attached to a Mutua, it shall apply the provisions of the fourth additional provision.

Such recognition shall mean the right to benefit from the corresponding economic benefit, starting in the second month following the month in which the event causing the cessation of activity occurred. Where the economically dependent self-employed worker has completed his/her relationship with the principal client, in order to be entitled to the benefit of the benefit, he/she shall not be able to engage with other clients from the day on which he/she starts recovery. benefit. "

Eight. A point (e) is added to Article 8 (3), with the following wording:

" (e) In the Special Regime of the Workers of the Sea, the periods of compulsory closure approved by the competent authority shall not be taken into account for the calculation of the 12-month period continued and immediately preceding the legal status of the cessation of activity, provided that during those periods of closure the provision for a cessation of activity would not have been received. "

Nine. Article 9 (1) is worded as follows:

" 1. The regulatory basis for the economic benefit by cessation of activity shall be the average of the bases for which it has been listed for the 12 months following and immediately preceding the legal status of the cessation. In the Special Regime of the Sea Workers the regulatory base will be calculated on the entire basis of quotation for this contingency, without application of the correction coefficients of quotation, and in addition, the periods of compulsory closure approved by the competent authority shall not be taken into account for the calculation of the 12-month period which was continued and immediately prior to the legal status of the cessation of activity, provided that the period of closure had not been Termination of activity. '

Ten. Article 14 is worded as follows:

" 1. The protection by cessation of activity shall be financed exclusively from the contribution of the contribution for such contingency. The date of coverage shall start from the first day of the same month in which it is formalised.

2. The basis for the cessation of activity shall be the basis of the contribution of the Special Scheme for the Own or Self-Employed Workers who have chosen, as their own, the self-employed worker in accordance with the provisions of the rules of application, or the one that corresponds to it as a self-employed person in the Special Regime of the Sea Workers.

3. The rate of contribution corresponding to the protection of social security by cessation of activity, applicable to the base determined in the preceding paragraph, shall be established in accordance with the provisions of Article 16.1 of the General Law of the Social Security. However, in order to maintain the financial sustainability of the protection system, the General Budget Law of the State of each financial year shall establish the rate of contribution applicable to the financial year to which they relate in accordance with the following rules:

(a) The type of quotation expressed as per cent shall be the rate of the following formula:

TC_t = G /BC* 100

Being:

t = year to which the General Budget of the State in which the new rate of contribution will be in force

TC_t = applicable quote type for year t

G = sum of the cessation of activity expense of months from 1 August of year t-2 to 31 July of year t-1

BC= sum of the trading basis for cessation of activity for months from 1 August of year t-2 to 31 July of year t-1.

b) Notwithstanding the above, it is not appropriate to apply the resulting type of the formula, remaining the current rate, when:

1. Place increase the current rate by less than 0.5 percentage points.

2. Subposition to reduce the rate of contribution in force by less than 0.5 percentage points, or where the reduction of the rate of more than 0,5 percentage points is the reserve of this benefit referred to in Article 16.2 of the This Act provided for at the end of year t-1 does not exceed the expenditure budgeted for the cessation of activity for the year t.

(c) In any case, the rate of contribution to be fixed annually shall not be less than 2,2% and not more than 4%.

When the rate of contribution to be fixed pursuant to this paragraph exceeds 4%, all the periods of absence provided for in Article 8 (1) of the Treaty shall be revised upwards. This law will be set out in the corresponding State General Budget Law. Such upward revision shall be at least two months.

4. The Independent Fiscal Responsibility Authority may issue an opinion in accordance with the provisions of Article 23 of the Organic Law 6/2013 of 14 November of the creation of the Independent Fiscal Responsibility Authority in respect of the implementation by the Ministry of Employment and Social Security as provided for in the previous paragraphs, as well as the financial sustainability of the system of protection by cessation of activity.

5. The measures for training, vocational guidance and promotion of the entrepreneurial activity of self-employed persons benefiting from the cessation of activity, as referred to in Article 3.2 of this Law, shall be financed by 1 per one hundred of the income set out in this article. These measures shall be managed by the Public Employment Service of the competent Autonomous Community and the Social Institute of the Navy, in proportion to the number of beneficiaries they manage. "

Once. Article 16 is worded as follows:

" Article 16. Managing body.

1. Except as provided for in the previous Article and in the fourth additional provision, the Management of the functions and services resulting from the cessation of activity, without prejudice to the the powers conferred on the competent bodies in the field of penalties for infringements of the social order and the powers of management and supervision conferred on the Ministry of Employment and Social Security in Article 73.1 of the recast the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 of June.

To this end, the management of the benefit by cessation of activity shall be the responsibility of the Mutual Fund with whom the self-employed worker has formalised the document of accession, by subscribing to the corresponding Annex. The procedure for the formalisation of the protection by cessation of activity, its period of validity and effects shall be governed by the rules of application to the collaboration of the Mutuas in the management of Social Security.

2. The annual positive result which the Mutuas shall obtain from the management of the protection system shall be used for the establishment of a Stabilisation Reserve for Activity Cese, the minimum level of which shall be equal to 5% of the quotas. entered during the financial year by this contingency, which may be increased voluntarily up to 25% of the same quotas, which will constitute the maximum level of allocation, and the purpose of which will be to meet the possible results Future negatives that occur in this management.

Once the Stabilisation Reserve is provided with the end of the financial year in the established terms, the surplus will be entered into the General Treasury of Social Security, destined for the allocation of a reserve. Supplementary to the Stabilisation of the Activity Cese, whose purpose will also be the cancellation of the deficits that the Mutuas can generate after its reservation of cessation of activity, and the replacement of the same up to the minimum level referred to in accordance with Article 75.4 of the aforementioned General Law on Social Security.

In no case will the system of joint responsibility established for the associated entrepreneurs be applicable. "

Twelve. The first paragraph of the sixth additional provision is worded as follows:

" The worker members of the associated worker cooperatives who have opted for their framing in the Special Regime of Workers for Own or Autonomous Account or in the Special Regime of the Workers of the Sea, they shall be entitled to benefits in respect of cessation of activity provided that they comply with the general conditions laid down in this law and the particular conditions set out below: "

Thirteen. Paragraph 1 (c) of the seventh additional provision is worded as follows:

"(c) For the loss of the administrative license, provided that the administrative license itself constitutes a requirement for the exercise of economic or professional activity and is not motivated by the commission of criminal offences."

Final disposition third. Amendment of the recast of the Law on Corporate Tax, approved by the Royal Legislative Decree 4/2004 of 5 March 2004.

Article 9.3.e) of the recast text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, is amended as follows:

"e) The Mutual Mutual Social Security Partners, regulated in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20."

Final disposition fourth. Amendment to Article 35 (1) of Law 2/2011 of 4 March 2011 on a sustainable economy.

" Article 35. Sustainability in the management of public enterprises and the Mutual Mutual Societies with Social Security.

1. State-owned commercial companies and public entities attached to the General Administration of the State, as well as the Mutual Mutual Societies with Social Security, will adapt their management to the principles of this law. "

Final disposition fifth. Enabling the Government.

The Government is empowered to dictate how many provisions are necessary for the implementation and development of this law.

Within six months of the entry into force of this law, the Government shall approve as many regulatory standards as are necessary in relation to the functioning of the governing bodies, administrative expenses, the procedure for the formalisation of the association agreements and accession documents, as well as their content and effects, the remuneration arrangements and the application of the reserves of the partners with social security.

Final disposition sixth. Entry into force.

This law shall enter into force on 1 January 2015.

However, the rules contained in Article 14 (3) of Law 32/2010 of 5 August, establishing a specific system of protection for the cessation of the activity of self-employed workers, in the drafting given by this law, shall apply for the purposes of the calculation of the contribution rate for the financial year 2016.

Therefore,

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

Madrid, December 26, 2014.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY