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

The contribution model in the Spanish system of social security has been characterized, up to the present moment, by a liquidation or calculation of the quotas to be carried out by the businessmen and other subjects responsible for the compliance with the obligation to list, on the basis of their code or codes of account and other information and information provided by them, either by electronic transmission of such liquidations or by the submission of the (a) to be issued by the European Parliament and the Council. part of the Social Security Administration.

This general model of self-validation of quotas coexists with another simplified settlement which is used for the calculation of the shares of the self-employed, integrated in the Special Regime of the Workers for the Own or Autonomous Account as in the Special Regime of the Workers of the Sea, as well as for the other quotas of the Social Security system corresponding to groups or special situations.

II

In the context of the constant technological advances that characterize the management of Social Security, they have allowed to obtain the processing by electronic means of the acts of liquidation and income of the quotas of the Social security and the concepts of joint collection with them, by means of this law, a new system of settlement of quotas that will replace the traditional model of autoliquidation and that will allow to improve the management liquidating and collecting system resources.

The new model of settlement of quotas that is imposed, to be carried out directly by the General Treasury of Social Security, is characterized by an individualized calculation of the contribution corresponding to each worker, within of the listing account code in which it appears on the high and drawn up on the basis of the information already held by that body and of the other information to be provided by the person responsible for the fulfilment of the obligation of the Quote.

The direct settlement of Social Security contributions and the concepts of joint collection established in this law pursues the following objectives:

(a) Simplify compliance with the obligation to list, with the consequent reduction of administrative burdens, by eliminating the currently existing duplicity in the provision of data to the Social Security by the (a) employers, since some of the information communicated in the acts of the workers ' registration is made easier in the monthly payment of quotas made by those. On the other hand, in the new settlement system, only those data that the General Treasury of Social Security does not already have and which are essential for the purpose of the liquidation system must be communicated.

b) Reducing costs for social security, which will make it possible to optimise their human and economic resources and improve the quality of care offered, as it is a system that is fully processed through media electronic.

c) To achieve greater effectiveness in controlling determinants for the correct discharge and collection management of Social Security, such as the application of benefits in the contribution and compensation for the payment of temporary incapacity benefits, as well as other peculiarities which affect the calculation of the contribution of workers.

d) Achieve an improvement in the quality of the information used for the settlement of quotas, thereby reinforcing the security of the quotas, having to contrast and reconcile prior to the calculation of the data in the Treasury General of Social Security with those contributed by the responsible subject.

The new system of direct payment of quotas by the General Treasury of Social Security constitutes a major modification, affecting the entire practice of the processes associated with the calculation and the transmission of the same, as well as the treatment and control of collection and monitoring of collections and debt. Therefore, this law proceeds to its implementation in a progressive manner, providing that its initial application will be simultaneous with the current model of self-validation of quotas, until the total incorporation of the subjects responsible for its entry into (a) the system of simplified settlement of quotas for the cases in which it is legally provided for.

In any case, the right of those administered to challenge the acts of management performed by the General Social Security Treasury for the calculation of the quotas will not be affected in any way by the implementation of the new direct settlement system for those.

III

The law consists of three articles, two additional provisions, a transitional provision, a derogation provision and five final provisions.

In order to achieve the objectives set out in paragraph II of this preamble, in the first article, several articles are amended from Section III of Chapter III of Title I of the recast of the General Law of the Social security, adopted by the Royal Decree of Law 1/1994 of 20 June, which contains the general rules on the collection of social security systems, also introducing a new Article 32a in that section third.

For its part, the second article addresses the reform of certain paragraphs of Articles 21, 22, 23, 39 and 50 of the recast of the Law on infringements and sanctions in the social order, approved by the Royal Decree Legislative resolution 5/2000 of 4 August concerning all infringements in the field of social security, both for the purpose of adapting to the new system of direct payment of quotas introduced by this law and for making it a serious infringement the failure to comply with the business obligation to communicate to the General Treasury of Social Security the the amount of all the remuneration paid to the employees, contained in Article 109.3 of the recast of the General Law on Social Security, and as a very serious infringement of the concealment or distortion of the the liability for the payment of quotas.

The third article amends Article 19 of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, regulating the Special Regime for the Social Security of Workers of the Sea, adopted by Decree 2864/1974 of 30 August 1974, in order to allow the application of the obligation laid down in Article 109.3 of the recast text of the General Law on Social Security to be applied in that special scheme, given that the latter provision is part of Title II of the General System of Social Security.

The additional provision first refers to the guarantees of information in the field of contributions, under the new system of direct payment of quotas, and the second provides for the elaboration of a study on the scope which, in order to the benefits, may have the rectification of the bases of quotation.

The single transitional provision provides for the maintenance of the system of self-settlement of quotas until the process of gradual implementation of the new direct settlement system is completed, in accordance with the terms laid down in the final disposition of this law.

In turn, the unique repeal provision provides for a generic derogation from the rules of equal or lower rank that are contrary to the provisions of this legal text.

The final provision first empowers the Government to dictate the regulatory development provisions of the quota direct settlement system.

The second final provision, for its part, regulates the conditions for the introduction of the said system of direct liquidation, which will be carried out in a progressive manner according to the possibilities of management and the technical means. available at any time, by means of resolutions of the General Treasury of Social Security addressed to the persons responsible for the compliance with the obligation to list.

The third and fourth final provisions introduce ad hoc amendments to the recast of the General Law on Social Security and Law 66/1997 of 30 December 1997 on fiscal, administrative and administrative measures. social.

Finally, the fifth final disposition determines the entry into force of the law.

Article 1. 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. Article 18 is worded as follows:

" Article 18. Competence.

1. The General Treasury of Social Security, as the only box of the Social Security system, will have the effect of the discharge and collection of the resources of the Social Security, as well as of the concepts of joint collection with the quotas of the Social security, both on a voluntary basis and on an executive basis, under the direction and supervision of the State.

2. The discharge shall be carried out without prejudice to the powers conferred on it by the Labour and Social Security Inspectorate and, in respect of certain resources other than quotas, other bodies or bodies. administrative.

3. In order to perform the retreading function, the General Treasury of Social Security may arrange the services it deems appropriate with the various public administrations or with private entities empowered to do so.

The ratings granted to the private entities referred to in the preceding paragraph shall in any case be temporary. Concerts with such entities shall be authorized by the Council of Ministers. "

Two. Article 19 is worded as follows:

" Article 19. Settlement and entry of the quotas and other resources.

1. The Social Security contributions and the concepts of joint collection shall be settled, in the terms provided for in this law and in its implementing and development rules, by any of the following systems:

a) System of self-validation by the subject responsible for the income of the Social Security contributions and for the concepts of joint collection.

b) System of direct liquidation by the General Treasury of Social Security, for each worker, according to the data available to the subjects obliged to quote and from those other than the subjects responsible for the compliance with the obligation to contribute, as provided for in Article 26.2.

By means of this system, the General Treasury of Social Security shall determine the contribution of each worker, at the request of the person responsible for his/her income and when the data he/she is required to provide perform the calculation of the settlement.

There will not be a settlement of quotas for this system in respect of those workers who do not appear on the high level of the Social Security regime that corresponds during the period to be liquidated, even if the person responsible for the entry would have provided their data for that purpose.

(c) Simplified settlement system, which shall be applied for the determination of the shares of the self-employed persons included in the Special Scheme of Workers for the Account of Own or Self-Employed and in the Scheme Special to the Workers of the Sea, of the quotas of the Special Systems of the General Regime for Employees of the Home and for Workers of the Agricultural Account during the situation of inactivity, as well as of the fixed quotas of the School Insurance, of special agreements and of any other quota the liquidation of which may be established through this system.

2. The resources of the Social Security system other than quotas shall be settled in the form and with the requirements laid down in this law or in its implementing and implementing rules for each of them.

3. The entry of the quotas and other resources shall be made within the time limit and in the form laid down in this law, in its implementing and implementing rules or in the specific provisions applicable to the various schemes and special systems, either either directly in the General Treasury of Social Security or through the concerted entities in accordance with Article 18 of this Law, as well as, where appropriate, in other legally provided conditions.

quotas and other resources may also be entered in the entities authorized for this purpose by the Ministry of Employment and Social Security, who will dictate the rules for the exercise of this function and may revoke the authorization granted, in the event of non-compliance, with prior file to the effect.

The entry of the quotas and other resources into the concerted or authorized entities will take place, from the moment it takes place, the same effects as if it had been carried out in the General Treasury of Security itself. Social. "

Three. Article 20 (6) is worded as follows:

" 6. In the event of non-compliance with any of the conditions or payment of the deferral, the award procedure that had been initiated before the concession shall be continued without further processing. It will also be given without further processing of the award for that debt which would not have already been pressed, to which the surcharge of 20 per 100 of the principal will be applied, if the obligations laid down in the paragraphs 1 and 2 of Article 26, or 35 per 100 otherwise.

In any event, the default interest that is required will be accrued from the expiration of the respective statutory income deadlines. "

Four. Article 26 is worded as follows:

" Article 26. Compliance with obligations in respect of settlement of quotas and compensation.

1. In the system of self-settlement of quotas referred to in Article 19.1 (a), the persons responsible for the fulfilment of the obligation to list shall transmit by electronic means to the General Treasury of Social Security the settlement of social security contributions and the concept of joint recovery, except in cases where such settlement proceeds through the filing of the relevant listing documents.

The transmission or presentation referred to in the preceding paragraph may be carried out until the last calendar day of the respective statutory income deadline.

2. In the system of direct payment of the quotas referred to in Article 19.1 (b), the persons responsible for carrying out the obligation to pay shall ask the General Treasury for Social Security to calculate the settlement for each worker and transmit by electronic means the data to be used for such calculation, up to the penultimate calendar day of the respective statutory deadline.

The calculation will be made according to the data available to the General Treasury of the Social Security on the subjects who are obliged to quote, which are made up of those who have already been provided by the subjects. (a) in compliance with the obligations laid down in respect of the registration of undertakings and affiliation, the high, low and variations in the data of workers, and by those other than in their possession and affecting the contribution, such as have to provide, where appropriate, those responsible persons at each settlement period.

Also, the General Treasury of Social Security shall apply the deductions that correspond to the workers for which the settlement is practiced within a regulatory period as well as, where applicable, the compensation of the amount of the benefits paid to those on a delegated payment scheme with that of the fees due for the same period of liquidation, on the basis of the data received from the managing bodies and the social security partners, as the provisions of paragraph 5 of this Article.

When, once the settlement has been carried out, the subject responsible for the entry of the quotas requests their rectification by providing data other than those initially transmitted, the obligations referred to in the first subparagraph of This paragraph shall be deemed to have been fulfilled only where it is possible to carry out a further settlement of quotas within a regulatory period, unless the impossibility of settling in time is due to causes attributable exclusively to the Administration.

The above obligations shall not be considered to be unfulfilled when, after the liquidation has been carried out and within the regulatory period, the person responsible for the revenue requests the rectification of material, arithmetic or calculation in the said liquidation attributable exclusively to the Administration and this means the practice of a new settlement correcting such errors outside that time limit.

3. Failure to comply with the obligations referred to in the preceding paragraphs or their compliance within the prescribed time-limits, even if the corresponding quotas are not entered or the contribution of the workers, will produce the effects outlined in this law and its implementing and development provisions.

4. In the system of simplified settlement of quotas referred to in point (c) of Article 19.1, compliance with the obligations laid down in paragraphs 1 and 2 of this Article shall not be required, provided that the discharge of the subject (a) to refer to such quotas in the relevant Social Security scheme, in cases where such a high is applicable, has been requested within the prescribed period of time.

In order to be discharged outside the regulatory period, compliance with the obligations laid down in paragraphs 1 and 2 of this Article shall not be required in respect of the settlement of the periods corresponding to the periods subsequent to the submission of the application, which shall be made by this system.

In such cases, the provisions of this law will be applicable to the cases where, in the case of such obligations, they would have been met within a period of time.

5. Compliance with the obligations laid down in paragraphs 1 and 2 within the time limit shall allow the persons responsible to compensate their credit for the benefits paid as a result of their compulsory collaboration with the Social Security and their debt for the fees due in the same period as the respective liquidations relate, whichever is the time for the payment of such fees.

Outside of the case covered by this paragraph, the persons responsible for the payment of the fees may not compensate their claims against the Social Security for benefits paid by delegated payment or by any other concept with the amount of those fees, whatever the time of payment of the same and whether or not they have been claimed in a voluntary period or in the way of a prize, without prejudice to the right of the responsible persons to request payment of their the respective claims against the General Treasury of the Social Security or the managing body; or corresponding contributor. "

Five. Article 27 is worded as follows:

" Article 27. Surcharges for out-of-term income.

1. After the statutory period laid down for the payment of the contributions to the Social Security without income of the same and without prejudice to the specialities provided for the deferrals, the following surcharges shall be payable:

(a) Where the persons responsible for the payment have completed within the period the obligations laid down in Article 26 (1) and (2), a surcharge of 20 per 100 of the debt, if the fees due after the payment are paid. expiration of the time limit for your income.

(b) Where the persons responsible for the payment have not fulfilled the obligations laid down in Article 26 (1) and (2

:

1. º 20 per 100 of the debt, if the due fees are paid before the termination of the income period established in the claim of debt or settlement act.

2. º 35 per 100 of the debt, if the fees due from the termination of the income period are paid.

2. Social security debts which are of a public-law income and whose object is made up of resources other than shares, where they are not paid within the prescribed period of time shall be increased with the the surcharge provided for in paragraph 1.a). '

Six. Article 30 (1) and (2) shall be drawn up in the following terms

" 1. On the expiry of the statutory period without the payment of the due fees, the General Treasury of the Social Security will claim its amount from the responsible person increased with the surcharge that comes, in accordance with the provisions of Article 27, in the Assumptions:

(a) A lack of listing in respect of discharged workers, where the obligations laid down in Article 26 (1) and (2) have not been fulfilled or where, having been complied with, the the quoted contribution data or quotation documents or quotation documents contain material, arithmetic or calculation errors that result directly from them.

If these circumstances are checked by the Labour and Social Security Inspectorate, you will inform the General Treasury of Social Security with the proposed settlement.

(b) A lack of listing in relation to senior workers who do not consist of the settlement of shares or the quoted price data or of the listing documents submitted in time, for which they are consider that the obligations laid down in Article 26 (1) and (2) have not been fulfilled.

(c) Differences in the amount of the shares entered and those that are legally applicable to the settlement, resulting directly from the transactions or quotation data transmitted or the listing documents submitted, a legal assessment by the Labour and Social Security Inspectorate is not to be carried out on its listed character, in which case it shall be carried out in accordance with paragraph 1 (b) of the following Article.

(d) Debts for quotas whose settlement does not correspond to the Labour and Social Security Inspectorate.

2. It shall also claim debt when, in the interest of the data in the General Treasury of Social Security or communicated by the Labour and Social Security Inspectorate, and by application of any rule with a range of laws that do not exclude liability for Social Security debts, the payment of such debts should be required:

(a) To those responsible for solidarity, in which case the claim shall comprise the principal of the debt to which the joint liability, the surcharges, interest and costs accrued until the moment it is issued reclamation.

(b) To subsidiary officers, in which case and unless their liability is limited by law, the claim shall comprise the principal of the debt payable to the initial debtor at the time of issue, excluding surcharges, interests and costs.

(c) To whom he has assumed responsibility for the death of the originating debtor, in which case the claim shall comprise the principal of the debt, the surcharges, interest and accrued costs until it is issued. "

Seven. Article 31 (1) (b) is worded as follows:

"(b) Exchange rates for workers discharged, whether or not they are directly from the sell-off or quoted price data or from the listing documents submitted, within or without time."

Eight. Article 32 is worded as follows:

" Article 32. Determination of the dues by quotas.

1. Claims for debts and payments for Social Security contributions, in the cases where some and all of them come, will be extended according to the following rules:

(a) If the obligations laid down in Article 26 (1) and (2) are fulfilled by the person responsible for the entry into force, they shall be issued on the basis of the basis for which the settlement has been effected. of quotas.

(b) If the person responsible for the income is not satisfied with the obligations laid down in Article 26 (1) and (2) within the period, the average shall be issued on the basis of the average minimum and maximum basis for the to the last known trading group in which the professional group or category of the workers covered by the claim for debt was framed, except in those cases where the basis of a single basis is applicable.

2. The winding-up proceedings shall be drawn up on the basis of the total remuneration which the worker is entitled to receive or who is in fact charged with being more than the employed person and who is required to form the basis of quotation in terms of the terms laid down in the law or in the implementing rules.

When the Labour and Social Security Inspectorate is unable to know the amount of remuneration received by the worker, the average of the minimum and maximum basis shall be estimated as the basis of the contribution. corresponding to the last known trading group in which the professional group or category of the workers covered by the settlement act was framed, except in those cases where single bases are applicable. '

Nine. A new Article 32a is inserted, in Subsection 2. of Section III of Chapter III of Title I, with the following wording:

" Article 32a. Verification powers.

The settlement of quotas calculated by means of the systems referred to in Article 19.1 may be checked by the General Treasury of Social Security, requiring for that purpose how much data or documents are accurate to this. The differences in contributions which may result from such a verification shall be required by a claim for debt or by means of a settlement act issued by the Labour and Social Security Inspectorate, as provided for, respectively, in Articles 30.1 and 31.1 of this Act.

The provisions of the foregoing paragraph shall be without prejudice to the powers of verification which correspond to the Labour Inspectorate and the Social Security in the exercise of the duties which it has legally attributed. "

Ten. The title and paragraphs 4 and 6 are amended and a new paragraph 7 is added to Article 36, in the following terms

" Article 36. Duty of information by financial institutions, public servants, official professionals and authorities. '

" 4. Public officials, including official professionals, are obliged to collaborate with the Social Security Administration by providing all kinds of information that they have, provided that it is necessary for the collection of resources. of Social Security and other concepts of joint recovery, unless applicable:

a) The secret of the content of the correspondence.

b) The secret of the data that has been supplied to the public administration for a purely statistical purpose.

(c) The secret of the notarial protocol, which shall cover the public instruments referred to in Articles 34 and 35 of the Law of 28 May 1862, of the Notary, and those relating to matrimonial matters, with the exception of concerning the economic regime of the spousal society. "

" 6. The transfer of personal data to be carried out by the Social Security Administration in accordance with the provisions of this Article or, in general, in compliance with the duty to collaborate for the effective liquidation and recovery of The resources of Social Security and the concepts of joint collection with the Social Security contributions shall not require the consent of the affected person.

For the purposes mentioned in the preceding paragraph, the authorities, whatever their nature, the owners of the organs of the State, the Autonomous Communities and the local authorities; the autonomous bodies, the agencies and business public entities; chambers and corporations, colleges and professional associations; social security mutual societies; other public entities and those who, in general, exercise or collaborate in the exercise of functions public, will be obliged to supply to the Social Security Administration how many data, reports and background information is necessary for the proper exercise of its liquidatory and collection functions, by means of general provisions or through specific requirements and to lend to it and its staff, support, contest, aid and protection for the exercise of their powers.

The transfer of data referred to in this Article shall preferably be used by electronic means. "

" 7. The data, reports and records provided in accordance with this Article shall be processed only in the context of the liquidation and recovery functions attributed to the Administration of Social Security, without prejudice to the Article 66 of this Law. "

Article 2. Modification of the recast text of the Law on Violations and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August.

The recast of the Law on infringements and sanctions in the social order, approved by Royal Legislative Decree 5/2000 of 4 August, is amended as follows:

One. Article 21 (2) is worded as follows:

" 2. Not to expose, in the place of the work centre, or to make available to the workers, within the month following the entry of the quotas, the copy of the listing document or authorized copy thereof in which the the contribution made by those or, where appropriate, not to provide the documentation referred to the staff delegates or works councils, in the legal and regulatory terms laid down. '

Two. Article 22 (1) and (3) shall be drawn up in the following terms

" 1. Start your activity without having applied for your registration in Social Security; do not communicate the opening and cessation of work of the job centers for the purpose of your identification; do not communicate the variations of data or other obligations established by law or regulation in the field of registration of undertakings, including the succession in the ownership thereof, and the identification of work centres, as well as in the field of communication in time and the form of remuneration concepts subscribers to their employees, or their non-transmission by those who are obliged or accepted for the use of presentation by computer, electronic or telematic means. "

" 3. Do not enter, in the form and time limits, the corresponding quotas that for all the concepts raises the General Treasury of Social Security or not to effect the income on the due amount, having fulfilled within the obligations laid down in Article 26 (1) and (2) of the recast text of the General Law on Social Security, provided that the lack of income does not comply with a court-supervised declaration of the undertaking, or an alleged force majeure, or has requested adjournment for the payment of the quotas prior to the start of the inspection, unless there has been a refusal. '

Three. Article 23 (1) (b) and (f) shall be worded as follows:

" (b) Not to enter, in the form and time limits, the corresponding quotas that the General Treasury of Social Security raises for all the concepts, having failed to meet within the deadline the obligations established in the Article 26 (1) and (2) of the recast text of the General Law on Social Security, as well as act fraudulently in order to avoid liability, subsidiary or mortis, cause in the performance of the obligation to list or in the payment of other Social Security resources. "

" (f) Making statements or facilitating, communicating or reporting false or inaccurate data, resulting in settlements, deductions or fraudulent compensation in the fees to be met by Social Security, or related incentives with the same. "

Four. Article 39 (2) is worded as follows:

" 2. Qualified for the violations, in the manner provided by this law, the sanctions will be graduated in attention to the negligence and intentionality of the offender, fraud or connivance, non-compliance with the previous warnings and the requirements of the Inspection, turnover of the company, number of workers or beneficiaries affected where appropriate, injury caused and amount defrauded, as circumstances likely to aggravate or mitigate the graduation to be applied to the offence committed.

Without prejudice to the foregoing, in the case of offences defined in Articles 22.3 and 23.1.b), the penalty shall be imposed in a minimum degree where the amount not paid, including surcharges and interest, does not exceed 10,000 euro, to its average degree when that amount is between EUR 10,001 and EUR 25,000, and to its maximum extent when it exceeds EUR 25,000.

In any event, the penalty shall be imposed to its maximum extent, whatever the amount not entered, when the responsible subject would have been quoted at a lower level than due by the concealment or falsehood of the statements or data that are required to facilitate Social Security.

Notwithstanding the provisions of Article 41 of this Law, in the case of the infringement established in Article 15 (3), the penalty shall be imposed to its maximum extent when, in the two years preceding the date of the Commission's infringement, the responsible person has already been punished in firm for non-compliance with the legal obligation to reserve jobs for persons with disabilities or for the application of their alternative measures of an exceptional nature. "

Five. Article 50 (4) (d) is worded as follows:

" (d) Failure to cooperate with the officials of the system of the Labour and Social Security Inspectorate in the absence of the information required for the control of the employer by the employer. obligations relating to the economic system of social security, where it is obliged or has received the electronic transmission of payment of quotas or of quotation data. '

Article 3. Amendment of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, regulating the Special Regime of the Social Security of the Workers of the Sea, approved by Decree 2864/1974 of 30 August.

Article 19 (3) of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, governing the Special Regime for the Social Security of Workers of the Sea, adopted by the Council of the European Communities, Decree 2864/1974 of 30 August 1974 is amended as follows:

" 3. The contribution to this special scheme shall be made on the basis of the remuneration actually received, in accordance with the rules laid down in the General Regime.

The employers included in this special scheme must communicate in each settlement period the amount of all the remuneration concepts paid to their employees in accordance with Article 109.3 of the text. recast of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June. "

Additional disposition first. Information for workers on social security contributions.

The application of the new system of direct settlement of quotas established in this law will not limit the right of workers and their legal representatives to information about the monthly contribution to Social Security.

Additional provision second. Study relating to the scope in order to the performance of the modification of the estimated contribution bases.

The government, within two years, will carry out a study on the scope that, in order to the benefits of the Social Security system, could have the rectification of the bases of quotation that would have been initially estimated by the General Treasury of Social Security or by the Labour and Social Security Inspectorate in the cases covered by Article 32 of the General Law on Social Security.

Single transient arrangement. Maintenance of the quota self-validation system.

The system of self-settlement of quotas will remain applicable, in the terms regulated in the recast text of the General Law of Social Security and in its implementing and development rules, until the incorporation of all the responsible persons using the same to the new direct settlement system, as provided for in the final provision of this law.

Single repeal provision. Regulatory repeal.

Any provisions of equal or lower rank are repealed to be contrary to the provisions of this law.

Final disposition first. Development of the system of direct payment of quotas by the General Treasury of Social Security.

Within three months of the entry into force of this law, the government will proceed to the regulatory development of the regulation of the system of direct settlement of Social Security quotas and joint collection by the General Treasury of Social Security, contained in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, by virtue of the amendment done in the same by this legal standard.

Final disposition second. Application of the system of direct payment of quotas by the General Treasury of Social Security.

1. The introduction of the system of direct payment of quotas shall be carried out progressively, in the light of the possibilities of management and the technical means available at any time by the General Treasury of Social Security, which shall give the (a) the decision on the incorporation of the persons responsible for the compliance with the obligation to make contributions to such a system is agreed.

2. The incorporation into the system of direct payment of quotas shall take place from the first day of the month following the month in which the decision on the subject responsible for his/her income is notified.

The new settlement system will be applied on a mandatory basis for the determination and entry of the Social Security contributions and for the concepts of joint recovery from the third calendar month following that in the incorporation into it has taken place. Up to that point the self-validation system will continue to be used.

Without prejudice to the above paragraph, the responsible subject may choose to apply the direct settlement system prior to the third calendar month following that of his/her incorporation into it. If such an option is exercised, the system of self-settlement of quotas for calculation and entry may not be used again.

3. The resolutions on which the incorporation into the system of direct settlement of quotas will be agreed will be made available to the responsible persons in the Electronic Headquarters of the Secretariat of State of Social Security, by means of notification electronic, in accordance with the procedure laid down in Order ESS/485/2013 of 26 March on the regulation of notifications and communications by electronic means in the field of social security.

These resolutions will be dictated by the heads of the provincial secretariats of the provincial addresses of the General Treasury of Social Security. holders of the respective provincial management, in the form and deadlines provided for in Articles 114 and 115 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure. The interposition of the said appeal shall not suspend the execution of the contested act.

Final disposition third. 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. New wording is given to the additional 42nd provision, which is worded as follows:

" Additional 42nd disposition. Electronic processing of performance procedures.

According to the provisions of Articles 38 and 39 of Law 11/2007, of 22 June, of electronic access of citizens to Public Services, resolutions can be adopted and notified in an automated manner. procedures for the management of both the unemployment protection provided for in Title III and the other benefits of the Social Security system covered by this law, excluding pensions in their non-contributory form.

To this end, by resolution of the Director General of the National Institute of Social Security or the Public Service of State Employment, or of the Director of the Social Institute of the Navy, as appropriate, the the procedure or procedures in question and the body or bodies competent, as the case may be, for the definition of specifications, programming, maintenance, supervision and quality control and, where appropriate, audit of the system of information and its source code. The body to be held liable for the purposes of challenge shall also be indicated. '

Two. New wording is given to paragraph 4 of the additional 50th provision, which is worded as follows:

" 4. In the cases provided for in Article 59.5 of Law No 30/1992 of 26 November 1992, notifications which have not been made at the electronic seat of the Social Security or at the address of the person concerned, as indicated in the paragraphs above, shall be practiced exclusively by means of an advertisement published in the "Official Gazette of the State", in accordance with the additional twenty-first provision of that law.

Outside of the assumptions indicated in the preceding paragraph, the notices, agreements, resolutions and communications issued by the Administration of Social Security in exercise of its powers, and any other information of general interest of that administration, shall be published in the Bulletin of Social Security Announcements, located in its electronic headquarters and managed by the Secretariat of State of Social Security. This publication shall be complementary to those acts in which a rule requires publication by other means.

The publications on that board shall be made on the terms to be determined by order of the Ministry of Employment and Social Security. "

Three. New wording is given to Article 66a, which is worded as follows:

" Article 66a. Provision of information to entities managing the economic benefits of social security.

1. The following assumptions for the provision of information to the managing entities of Social Security are laid down:

(a) By the competent bodies which are dependent on the Ministry of Finance and Public Administrations or, where appropriate, the Autonomous Communities or the Foral Diputations shall be provided, within each annual financial year, to the social security management entities responsible for the management of economic benefits, and, at their request, data relating to income levels and other income of benefit holders, as soon as they determine the right to the same, as well as to the spouses and other members of the units family, provided that they have to be taken into account for the recognition, maintenance or amount of such benefits in order to verify whether those benefits are at all times the conditions necessary for the receipt of benefits and amount legally established.

The same bodies shall also be provided, at the request of the managing bodies of the Social Security, a current account number of the person concerned to proceed, when the benefit is recognised, to his credit.

(b) The body designated by the Ministry of Justice shall provide the managing bodies of the Social Security with the information they request concerning the entries and data relating to the birth, modification, preservation or extinction of the right to social security benefits.

(c) Employers shall provide the management entities with Social Security with the data requested by them in order to be able to carry out the communications through computer, electronic and/or telematic systems, which guarantee an agile communication procedure in the recognition and control of the benefits of social security relating to its employees.

Data to be provided in relation to workers shall in any case identify the name, national identity document or the identification number of foreign and domicile.

(d) The National Statistics Institute shall provide to the managing bodies of the Social Security responsible for the management of the economic benefits the address data relating to the Municipal Register which may to be related to the birth, modification, preservation or extinction of the right to benefits in any procedure, as well as to the updating of the information in the databases of the Social Security System.

2. All data relating to the applicants for economic benefits of the Social Security System which are held by the managing bodies and which have been referred by other public bodies or by undertakings by means of telematic transmission, or when those are consolidated in the corporate databases of the Social Security System as a result of direct computer access to the corporate databases of other organizations or companies, will have full effects and will have the the same validity as if they had been notified by those bodies or undertakings by means of paper-supporting certification.

3. Information supplies to the Social Security Management Entities referred to in this Article shall not require prior consent from the data subject.

4. The data, reports and records provided in accordance with this Article shall be processed only in the framework of the performance management tasks assigned to the managing bodies and the common services of social security, without prejudice to the provisions of Article 66 of this Law. "

Final disposition fourth. Amendment of Law 66/1997 of 30 December 1997 on fiscal, administrative and social order measures.

Point Four of the additional twenty-first provision of Law 66/1997, of 30 December, of fiscal, administrative and social order measures, which amended paragraph 3.1 of the additional provision, is hereby reworded. Sixteenth of Law 30/1984, of 2 August, of measures for the reform of the Civil Service, which is worded in the following terms:

" Four. The Intervention and Accounting Corps of the Social Security Administration: Superior Corps of Financial Controller and Auditors of the Social Security Administration. "

Final disposition fifth. Entry into force.

This law shall enter into force on the day following that of its publication in the "Official Gazette of the State", with the exception of its final tercer.two, which will do so on 1 June 2015.

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