Article 100 of the Law No 2/2004 of 27 December 2005 on the General Budget of the State for the year 2005 lays down the bases and types of contribution to social security, unemployment, the guarantee fund and vocational training. for the financial year 2005, giving the Minister for Labour and Social Affairs a power in paragraph 12 to lay down the rules necessary for the implementation and development of the provisions laid down therein. To this end, this Order is in line with the provisions laid down by law in the field of social security contributions for the financial year 2005. It is not only the bases and types of contributions which are reflected in the legal text cited, but also in the development of the powers conferred by Article 110 of the recast of the General Law on Social Security, adopted by the Council. By Royal Decree 1/1994 of 20 June, the bases of general listing are adapted to the assumptions of part-time contracts. With regard to the determination of the minimum bases for the contribution of the various schemes to the social security system, account is taken of the forecasts contained in Article 100 (11). In the case of accidents at work and occupational diseases, the current premium rate, approved by Royal Decree 2930/1979 of 29 December, will continue to apply. In turn and in accordance with the provisions of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, approved by Royal Decree 2064/1995 of 22 December 1995, the coefficients are fixed in this Order. applicable to determine the contribution to social security in specific cases, such as those of the Special Convention, collaboration in the management of Social Security or exclusion of any contingency. Similarly, the amounts to be met by the dispensation of the provision of health care from the Social Security to groups other than the same are established. In its virtue and in the use of the powers conferred on Article 100 of Law No 2/2004 of 27 December, of General Budget of the State for the year 2005, and in the single final provision of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, according to the State Council, I have arranged:

CHAPTER I

Social Security Quote

Section 1. General Regime

Article 1. Determination of the listing basis.

1. The contribution base, for all contingencies and situations covered by the protective action of the General System of Social Security, shall be determined by the total remuneration, whatever form or denomination, monthly has the right to receive the worker or equivalent or the person who actually receives, if he is superior, by reason of the work he does as an employed person, without other exceptions than those relating to the non-computable concepts specified in the Article 109 (2) of the recast of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June 1994 in accordance with the terms laid down in Article 23 of the General Regulation on the Quotation and Settlement of Other Social Security Rights, adopted by Royal Decree 2064/1995, of 22 June 1995, December. 2. The following rules shall apply to determine the contribution basis for each month for common contingencies:

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

Second. The remuneration computed in accordance with the preceding standard shall be added to the proportional portion of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their accrual. higher than monthly or which are not of a periodic nature and are satisfied within the financial year 2005. To this end, the estimated annual amount of such extraordinary rewards and other remuneration shall be divided by 365, and the ratio resulting shall be multiplied by the number of days covered by the contribution period of each month. Where the remuneration corresponding to the worker is monthly, the annual amount shall be divided by 12. Third. -If the basis of quotation resulting from the above rules is not between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, according to the Table set out in Article 3 shall be listed on the basis of minimum or maximum basis, depending on whether the result is lower than or above that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those cases where the contrary is established by law. Fourth. The resulting bases of quotation according to the above rules will be adjusted for excess or default to the nearest euro unit.

3. The first, second and fourth rules of the previous paragraph shall apply in order to determine the basis of contributions for each month for the contingencies of occupational accidents and occupational diseases. The quantity thus obtained may not exceed the maximum ceiling nor less than the corresponding minimum ceiling, provided for in Article 2, irrespective of the number of hours worked per day, except in those cases in which the Legal provision is established to the contrary.

Article 2. Topes maximum and minimum quote.

1. The maximum ceiling for the contribution base to the General Social Security Scheme shall be EUR 2 813,40 per month from 1 January 2005. 2. From the date referred to in paragraph 1, the minimum contribution ceiling for occupational accident and occupational disease contingencies shall be equal to the minimum inter-professional salary in force at any time, increased by the a pro rata of the maturity perceptions higher than the monthly payment received by the employee, without being less than EUR 598,50 per month.

Article 3. Maximum and minimum rates of contribution.

In accordance with Article 100 of Law No 2/2004 of 27 December, the contribution to the General System of Social Security for common contingencies shall be limited for each group of professional categories by the the following minimum and maximum bases:

Group	Professional Categories	minimum - Euros/month	Bases minimum Bases - Euros/month
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	836.10	2,813.40
2	Technical Engineers, Perios, and Assistants Titled	693.60	2,813.40
3	Administrative Chiefs and Workshop	603.00	2,813.40
4	Help No Titled	598.50	2,813.40
5	Officers Administrative	598.50	6
Subaltern	598.50
	Auxiliary	598.50	2,813.40

Listing Group

9

Professional Categories	Bases Minimum - Euros/day	Bases maximum -
8	First and second officers	19.95	93.78
Third and Specialist Officers	19.95	93.78
10	19.95		93.78
	11	Workers under the age of eighteen, whatever their professional category	19.95	93.78

Article 4. Types of quotation.

As of 1 January 2005, the rates of contribution to the General System of Social Security will be as follows: 1. For common contingencies, 28.30 per 100, of which 23.60 per 100 will be in charge of the company, and 4.70 per 100 in charge of the worker.

2. For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate approved by Royal Decree 2930/1979 of 29 December, being the sole responsibility of the company, will be applied, reduced by 10 per 100.

Article 5. Additional contribution for overtime.

According to the provisions of Article 100 of Law No 2/2004 of 27 December, the remuneration to be paid by workers for the concept of overtime is subject to an additional levy which shall not be counted as the effects of determining the regulatory basis for the benefits. The additional levy for overtime, which is due to force majeure, shall be made by applying the rate of 14,00 per 100, of which 12,00 per 100 shall be borne by the undertaking and 2,00 per 100 by the worker. The additional contribution for overtime which does not have the consideration referred to in the preceding paragraph shall be made by applying the rate of 28.30 per 100; of which 23.60 per 100 shall be borne by the undertaking and 4,70 per 100 by the worker.

Article 6. Contributions during situations of temporary incapacity, risk during pregnancy and maternity.

1. The obligation to list remains during situations of temporary incapacity, risk during pregnancy and the enjoyment of periods of maternity leave, even if they assume a cause of suspension of the employment relationship. 2. In the situations referred to in the preceding number, the contribution basis for the common contingencies shall be that corresponding to the month preceding the date of incapacity, the risk situation during pregnancy or the start of the enjoyment of periods of maternity leave. For the application of the provisions of the preceding paragraph, the following rules shall be taken into account:

First.-In the case of remuneration that is satisfied on a daily basis or when, having such a character, the worker has not stayed in the company for the whole of the preceding calendar month, the amount of the The price of the month shall be divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity, risk during pregnancy or the enjoyment of periods of maternity leave. to determine the basis of quotation during that situation.

Second.-When the worker had a monthly remuneration and had stayed in the company for the entire calendar month prior to the start of the same situation, the basis of the listing of that month would be divided by 30. If it has not remained high in the company for the whole of the preceding calendar month, the amount of the listing basis for that month shall be divided by the number of days referred to in the quotation. In both cases, the resulting quotient shall be the daily basis of quotation, which shall be multiplied by 30, to remain all month in the situation of temporary incapacity, risk during pregnancy or the enjoyment of periods of maternity leave, or because of the difference between that number and the number of days that you actually worked in that month. Third.-Where the worker has entered the undertaking in the same month in which the situation of temporary incapacity, risk during the pregnancy or enjoyment of the periods of maternity leave has been initiated, shall apply to that month. set in the preceding rules.

3. The provisions of the preceding number shall apply in order to calculate the contribution base for the purposes of the contingencies of occupational accidents and occupational diseases during situations of temporary incapacity, risk during pregnancy and maternity. However, in order to determine the contribution to be made by the concept of overtime, the average of those actually carried out and quoted during the year immediately preceding the date of the year immediately preceding the date of initiation of such a situation.

To this effect, the number of hours made will be divided by 12 or 365, depending on whether the worker's remuneration is satisfied or not on a monthly basis. 4. Except in cases where the contrary is established by law, in no case shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum base in force in the each moment corresponding to the professional category of the worker. To this end, the temporary disability allowance, risk during pregnancy or maternity shall be updated as from the date of entry into force of the new minimum contribution base. 5. For the purposes of the contribution of accidents at work and occupational diseases, while the worker is in a situation of temporary incapacity, risk during pregnancy or maternity, undertakings may apply the percentages corresponding to item 126 of the current premium rate, whichever is the professional category and the worker's activity.

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

1. Where the worker remains in the General Regime and the obligation to list under Article 106 (2) of the recast of the General Law on Social Security is maintained, without receiving any remuneration It shall be taken as the basis for listing the minimum corresponding to the group of its professional category. For the purposes of contributions from accidents at work and occupational diseases, the minimum contribution ceiling laid down in Article 2 (2) shall be taken into account. 2. The provisions of the preceding number shall not apply to the situations provided for in the Order of the Ministry of Labour and Social Security of 27 October 1992.

Article 8. Basis for listing in the protected unemployment situation.

1. The basis of contributions by common contingencies of those workers who are in a legal situation of unemployment and for which there is an obligation to list, will be equivalent to the average of the bases of the last six months of occupation. (a) the conditions for the provision of such a right to be paid by the Member State of the European Union; 2. In the cases of suspension and reduction of working hours, the basis for the contribution of such workers, for the contingencies of accidents at work and occupational diseases, will be the average of the bases of the last six months of occupation. (a) a list of such concepts, which may be considered as a reference to the legal status of unemployment or at the time the obligation to list is terminated. 3. The resumption of the unemployment benefit, in the cases of suspension of the duty, shall mean the resumption of the obligation to list on the basis of the contribution corresponding to the moment of the right to be born. 4. Where the right to unemployment benefit has been extinguished and, pursuant to Article 210 (3) of the recast text of the General Law on Social Security, the worker chooses to reopen the initial right for the period which (i) the basic contribution to the social security scheme, the basis for which it is paid, during the period of receipt of the benefit, shall be that corresponding to the initial entitlement for which it chooses.

Article 9. Contribution to the situation of pluriemployment.

1. Where the worker is in a multi-employment situation, the following rules apply:

A) For common contingencies: First. The maximum ceiling of the bases of contribution, set at 2,813.40 euros per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him. Third. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied for each one of them in the same way as the one indicated for the maximum ceiling. If the worker concerned different minimum rates of contribution for his work classification, the minimum base of higher value will be taken for distribution.

B) For occupational accident and occupational disease contingencies:

First. The ceiling of the contribution base, set at 2,813.40 euros per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

Second. The minimum price ceiling will be distributed among the different companies and will be applied for each of them, in the same way as the one indicated for the maximum ceiling. Third. The basis of quotation shall be for each undertaking as referred to in Article 1, with the limits assigned to it, in accordance with the first and second rules immediately preceding it.

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

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

Article 10. Quotation from the trade representatives.

In accordance with Article 100 of Law No 2/2004 of 27 December, the maximum basis for common contingencies applicable from 1 January 2005 to trade representatives shall be 2,813,40 Euro monthly.

Article 11. Quote by the artists.

1. The maximum basis for contributions by artists ' common contingencies shall be as from 1 January 2005, the following:

1.1 Theatre, circus, music, variety and folklore work, including those for radio and television or recording:

	Category	Listing Group	Euros/month
Directors, choreographic, stage, and artistic directors, first master teachers, and radio and television hosts.	1	2,813.40
Seconds and third master teachers, first and second teachers their own, and orchestra directors..	2	2.813, 40
	choreographic masters, choir teachers, master pointers, band directors, regenders, radio and television speakers and speakers	3	2,813.40
Actors, lyric and light music singers, caricatos, party-room animators, dancers, musicians and circus performers, varieties and folklore.	3	2,813.40
Adtogether.	5	2,813.40
Secretaries.	7	2,813.40

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

makeup artists, second production assistants, taxiing secretaries, decorator assistants, hairdressers, hairdressers, sound assistants, production secretary in service, assembly assistants, management assistants, auxiliary workers makeup and production aids, compare and figuration.

	Category	Listing Group	Euros/month
Directors. .	1	2,813.40
Directors.	2	2,813.40
3	2,813.40
Decorators.	4	2.813.40
	Monters, dubbing technicians, technical heads, and dialog adapters, second operators, makeup artists, technical assistants, first production assistant, photographer (still photo), figurines, sound heads and steering assistants.	5	2.813, 40
7	2.813.40

As provided for in Article 100 (2) (5) (a) of Law No 2/2004 of 27 December 2005 on the General Budget of the State for the year 2005, as well as in Article 32 (4) of the General Regulation on Quotation and Settlement of other Social Security Rights, the maximum ceiling of the bases of quotation on the basis of the activities carried out by an artist, for one or more companies, will be annual in character and will be determined by the elevation to annual calculation of the maximum monthly basis identified.

2. The listing bases for determining the contribution of the artists, as provided for in Article 32 (5) (b) of the General Regulation referred to in the preceding number, shall be as from 1 January 2005 and for all groups. The following:

Between 574.01 and 957.00 euros

Integrations	Euros/day
Up to 318.00 euros	187.00
318.01 and 574.00 euros	235.00
281.00
957.00 Euro	376.00

Article 12. Contribution of the Taurian professionals.

1. In accordance with the provisions of Article 100 of the Law of 27 December of 27 December, of the General Budget of the State for the year 2005, the maximum bases for the common contingencies of the Taurian professionals will be, starting from 1 of January 2005, the following:

rejonters, classified in group "C"

	Category	Listing Group	Euros/month
and rebonters, classified in groups "A" and "B"	1	2,813, 40
3	2,813.40
Picators and banners that accompany "A" group bull matadors	2	2.813.40
Restors and banderilleros	3	2,813.40
Mozos and Helpers, Posters, Heifers and Comical Tors	7	2.813.40

As provided for in Article 100 (2) (6) (a) of Law No 2/2004 of 27 December 2005 on the General Budget of the State for the year 2005 and Article 33 (4) of the General Regulation on Quotation and Settlement of other Social Security Rights, the maximum ceiling of the bases of contribution for the taurine professionals will be of an annual character and will be determined by the elevation to annual computation of the maximum monthly base indicated. 2. The bases of quotation for the determination of provisional settlements by the Taurian professionals provided for in Article 33 (5) (b) of the General Regulation on the Quotation and Settlement of Other Security Rights Social, from 1 January 2005 and for each contribution group, the following shall be:

Listing Group

Euros/day
1	871.00
2	800.00
3	599.00
7	358.00

Section 2. Special Agrarian Regime

Article 13. Bases and types of quotation.

1. In accordance with Article 100 of the Law No 2/2004 of 27 December, the monthly basis and the resulting monthly fixed quota applicable for employed persons shall be as from 1 January 2005, the following:

Group	Professional Categories	Quote - Euros/month	Cuota fixed - Euro/month
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	855.30	98.36
2	Technical Engineers, Perios, and Assistants Titled	709.20	81.56
3	Administrative and de Workshop	616.80	70.93
4	Help not Graduates	598.50	68.83
5	Officers Administrative	598.50	68.83
6	subs	598.50	68.83
7	Administrative Auxiliary	598.50	68.83
8	First and second officers	598.50	68.83
9	Third and Specialists	598.50	68.83
10	Unskilled eighteen-year-old workers	598.50
under the age of eighteen, whatever their professional category	598.50	68.83

2. During the year 2005, the rate of contribution to employed persons shall be 11,50 per 100. 3. The daily basis for the contribution of each of the groups of workers engaged in agricultural work per day shall be the daily basis of the following: from 1 January 2005:

3

6

10

Group	Professional Categories	Quote - Euros
											1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	38.03
2	31,54
3	3	Administrative and Workshop	27.43
4	Untitled Helpers	25.98
5	25.98
Subalternate	6	25.98
7	25.98
8	8	First and Second Officers	25.98
9	Third and Specialist Officers	10
10 Work_table_body"> Unskilled eighteen-year-old workers	25.98
11	Workers under the age of eighteen, whatever their professional category	25.98

The price for each real day will be obtained by applying the 15.50 per 100 to the quoted basis in the table above. 4. In the case of accidents at work and occupational diseases, it is established in Royal Decree 2930/1979 of 29 December. However, to undertakings which, before 26 January 1996, were listed in the form of quotas per hectare, it will be applied to them during the year 2005 for a reduction of 40 per 100 in the rates laid down in the said Royal Treaty. Decree. 5. As from 1 January 2005, the contribution of the selfemployed persons to whom the contribution scheme provided for in the additional 30th of the recast text of the General Law on Social Security is applied, shall be made on 1 January 2005. perform the following terms:

The maximum contribution base will be EUR 2,813.40 per month.

The minimum contribution base will be EUR 770.40 per month. The rate of contribution during the year 2005 will be 17.80 per 100.

The contribution base of self-employed persons who, as of 1 January 2005, are less than 50 years of age, will be chosen by them within the maximum and minimum bases.

The choice of the basis of contribution by self-employed persons who, at 1 January 2005, have 50 or more completed years, will be limited to the amount of EUR 1,444.20 per month. The contribution, for the purposes of professional contingencies, shall be carried out on the basis of the contribution of 0,60 per 100. The contribution to the voluntary improvement of the temporary incapacity of those workers shall be made by applying the rate of the rate of 3,95 per 100 from the rate of 3.30 per 100 to the common contingencies. and 0.65 per 100 to professional contingencies. These quotas shall be entered in conjunction with the compulsory quotas. 6. As from 1 January 2005, the contribution of the self-employed persons included in the Special Agricultural Scheme prior to 1 January 2004, which would not have been paid to the trading scheme referred to in paragraph 1 of this Article. above, it will be determined according to the following:

Listing basis: EUR 608.70 per month.

Quote Type: 18.75 per 100. Monthly fixed fee: EUR 1114,13 per month.

The monthly fixed fee for the coverage of permanent disability and death and survival contingencies arising from accidents at work and occupational diseases will be, from 1 January 2005, EUR 6.09.

Workers who are entitled to the voluntary improvement of temporary incapacity, will pay monthly, and from 1 January 2005, a fee of EUR 22.52, resulting from the application of the rate of 3.70 per 100 per cent to the common sickness and non-work accident, plus another of EUR 3,96, corresponding to 0,65 per 100 on that basis, for accidents at work and occupational diseases. These quotas shall be entered in conjunction with the compulsory quotas.

Section 3. Special Regime of Workers for Own or Self-Employed Account

Article 14. Bases and types of quotation.

As of January 1, 2005, the basis and type of contributions for common contingencies to this Special Regime will be as follows:

1. Rate of contribution: 29.80 per 100: However, where the self-employed or self-employed person has opted out of the cover of temporary disability protection, the rate of contribution shall be 26,50 per 100.

2. Quote bases:

2.1 Minimum contribution base: EUR 770.40 per month.

2.2 Maximum contribution basis: EUR 2,813.40 per month.

3. The contribution base for workers who, at 1 January 2005, are less than 50 years of age, shall be the one chosen by them, within the limits of the minimum and maximum basis.

4. Workers whose discharge in the special scheme of the social security of employed or self-employed persons has been carried out on their own initiative, as a result, in turn, of a discharge in the general scheme of social security or in the Another scheme of employed persons may choose, irrespective of their age at the time of the discharge, between maintaining the basis of quotation for which they were trading in the scheme in which they caused a discharge, or choosing a basis of contribution applying the general rules provided for, for such purposes, in that Special Regime. 5. Without prejudice to the provisions of the previous paragraph, and in accordance with Article 100 of the Law No 2/2004 of 27 December 2005, workers who, by 1 January 2005, are entitled to age 50 or more may be entitled to to choose a basis between the amounts of EUR 781,90 and EUR 1,465,60 per month, except in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to face the same and high in this Special Regime with 45 or more years of age, in which case the choice of bases will be between the amounts of EUR 770.40 and EUR 1,465,50 per month. However, self-employed workers who have previously been listed on a higher level basis in any of the Social Security Regulations for five or more years may maintain the basis of the year's contribution for 2005. 2004 increased by a percentage between those who have increased the minimum base and the maximum contribution of this Special Regime. For these purposes, the average of the bases of quotation for which such workers would have been listed in any of the Social Security Regulations during the year 2004 shall be taken into account. 6. In the case of workers aged 30 or under, or women aged 45 or over, discharged in this Special Regime in the terms set out in the additional 30th of the Recast Text of the General Law of Social Security, in the wording preceding the entry into force of Law No 2/2004, of 27December, the basis of quotation will be the one chosen by them among the following amounts: 598,50 and 2,813.40 euros monthly, except in the case in which they are the limits referred to in the preceding paragraph. 7. For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in Annex 2 to Royal Decree 2930/1979 of 29 December 1979, in the wording given to it by the article Seventh of Law 36/2003 of 11 November, of measures of economic reform, on the same basis of contribution chosen by the stakeholders for common contingencies. 8. If the resulting quantity referred to in the preceding paragraphs is higher than the maximum basis of quotation or less than the minimum basis, as set out in paragraph 2 of this Article, the maximum or minimum basis shall be taken, respectively, with the As regards the latter, the exceptions referred to in paragraphs 5 and 6 of this Article are the exception.

Section 4. Special Regime of Home Employees

Article 15. Basis and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme shall be as from 1 January 2005, the following:

Listing base: 598.50 euros per month.

Quote Type: 22.00 per 100.

When, in accordance with the current regulations, the distribution of the type of quotation indicated above applies, this will be done in the following way: in charge of the employer the 18.30 per 100 and the employee of home the 3.70 per 100. Where the household employee provides services on a partial or discontinuous basis to one or more employers, the rate of contribution indicated above shall be the sole charge.

Section 5. Special Regime of the Social Security of the Workers of the Sea

Article 16. Applicable rules.

1. In accordance with Article 100 (6) of Law No 2/2004 of 27 December, the provisions of Section 1 of this Chapter shall apply to the Special Regime of the Social Security of Workers of the Sea, without (a) to the effect of the provisions of the order of 22 November 1974, and of the provisions laid down for the listing of the workers included in the second and third groups, to which the Article 19 (6) of the Recast Text of Laws 116/1969 of 30 December 1969 and 24/1972 of 21 June, adopted by Decree 2864/1974 of 30 August 1974. 2. As of 1 January 2005, the rate of contribution for the common contingencies of the self-employed person shall be 29,80 per 100.

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

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

Since January 1, 2005, the reducing coefficients to be applied to the fees payable by the companies excluded from any contingency will be as follows:

(a) In companies excluded from retirement and permanent incapacity and death and survival, arising from common sickness and non-employment accidents, the coefficient 0,80 shall be applied, corresponding to 0,67 per year. Business quota, and 0,13 to the employee's share.

(b) In companies excluded from the contingency of temporary incapacity arising from common illness or non-work accident, the coefficient 0,055 shall apply, corresponding to 0,046 to the business quota, and 0,009 to the quota of the worker. (c) In companies excluded from the contingency of health care by common disease, risk during pregnancy, maternity and non-work accident, the coefficient 0.063 shall apply, corresponding to 0,053 to the business quota and 0,010 to the Fee charged by the worker. (d) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also assumed, it shall be reduced, in addition to the coefficients above, 0,015 of the company's share, and 0,003 of the fee charged by the worker.

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

In accordance with the provisions of Articles 9 and 15b (2) of the Ministerial Order of 25 November 1966 on the cooperation of undertakings in the management of the General System of Social Security, since 1 January 2005, the reduction coefficient applicable to undertakings authorized to cooperate voluntarily in the management of the economic benefit of temporary incapacity resulting from a common illness or non-work accident, in the The provisions of Article 77.1 (b) and (d) of the General Law on Social Security shall be the 0,055 on the quota which it would be appropriate to satisfy in the absence of collaboration.

Article 19. Application of the reducing coefficients.

The amount to be deducted from the quotation in the cases referred to in the preceding articles shall be determined by multiplying by the coefficients indicated or the sum of the same, if any, the full quota resulting from the application of the The only one in force for the relevant trading bases.

Section 7-Financing of the functions and activities attributed to the Mutual Work and Occupational Accidents of Social Security in relation to the coverage of the economic performance of the temporary disability

Article 20. Determination of the quota fraction.

1. The financing of the functions and activities attributed to the Mutual Working and Occupational Diseases of Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies the employees of the associated companies who have chosen to formalise the coverage with the same shall be made during the year 2005 by the proportion of the quota referred to in Article 71.2 of the General Partnership Regulation; approved by Royal Decree 1993/1995 of 7 December 1995, in the following terms:

In general, by applying the coefficient of 0,059 on the full share obtained by those companies as a result of applying the single rate in force of contributions for common contingencies to the corresponding basis of quotation.

By means of the transfer by the General Treasury of the Social Security of the amount authorized up to the limit resulting from applying an additional coefficient of 0.003 to the integrated quotas obtained by the whole of the (a) undertakings associated with the Mutual Funds which cover the common contingencies, in favour of those Mutuae who credit the financial insufficiency of the general coefficient on the basis of structural circumstances, subject to the authorization of the Directorate General of Social Security Management, in the terms and conditions that it establishes.

2. The proportion of the quota provided for in Article 76.2 of the Cooperation Regulation referred to in the previous issue, which must be paid by the Mutual Insurance and Occupational Accident and Social Security Institutions for the financing of the cover of the temporary incapacity of the workers included in the Special Regime of the Workers for the Account of Own or Self-Employed and of the self-employed persons included in the Special Agrarian Security Regime Social, is fixed for the year 2005: In the Special Regime of the Workers Own or Autonomous, in the result of applying the rate of 3.30 per 100 to the corresponding contribution base.

In the Special Agrarian System of Social Security, the result of applying to the corresponding bases of quotation the type of 3.30 per 100, in the case of workers to which the article is applied 13 of this Order, and the rate of 3.70 per 100 in the cases referred to in paragraph 6 of the same provision.

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

Article 21. Coefficients applicable.

In the Special Convention and other situations assimilated to that of discharge, the following coefficients shall apply from 1 January 2005:

(a) Where the Special Convention is intended to cover all benefits arising from common contingencies, except for temporary incapacity, risk during pregnancy and maternity, 0,94.

(b) Where the Special Convention had been concluded before 1 January 1998 and covers the coverage of retirement benefits, permanent incapacity and death and survival, arising from contingencies and social services, the 0.77. (c) In the cases of the Special Convention signed before 1 January 1998 by workers hired on a part-time basis and by workers who reduce the working day for the care of a minor, disabled or family member, the 0.77. If the Special Convention had been concluded after 1 January 1998, in the cases indicated or during the situation of a special high motivated by a statutory strike or a lockout, 0,94. (d) In the case of workers receiving unemployment benefit, entitled to a contribution for the retirement contingency, who subscribe to the Special Convention governed by Article 24 of Order TAS/2865/2003 of 13 October 2003:

for the entire contribution base chosen by the person concerned, for the coverage of the contingencies of permanent incapacity, death and survival, the 0.29.

by the difference between that chosen base of quotation and the one by which the State Employment Public Service, for the coverage of the retirement contingency, at every moment, 0.56.

If the Special Convention had been concluded before 1 January 1998, or brought its cause of Employment Regulation Expedients authorised prior to that date, the following coefficients shall apply: the entire contribution base chosen by the person concerned, for the coverage of the contingencies of permanent incapacity, death and survival, 0.33.

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

e) In the Special Conventions regulated by Royal Decree 2805/1979 of 7 December 1979 on the inclusion in the General Regime of the Social Security of Spaniards not resident in national territory who have the status of Officials or employees of international intergovernmental organisations, when signed before 1 January 2000, shall apply 0,77. To those subscribed after that date, the coefficient 0.94 shall apply to them.

(f) In the cases of the Special Convention subscribed by those who are to provide services in the European Union Administration for the coverage of permanent disability benefits, 0,31. (g) In the Special Conventions regulated by Royal Decree 996/1986 of 25 April, which regulates the subscription of the Special Convention of emigrants and children of emigrants, the coefficient will be applied 0.77.

Article 22. Determination of the quota.

To determine the quote in the assumptions mentioned in the previous article, it will be performed as follows:

(a) The full quota shall be calculated by applying to the quotation basis corresponding to the single rate of contribution in force in the General Regime.

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

Section 9. Health Care Quotation in Special Assumptions

Article 23. Determination of quotas.

(a) The share of the medical-pharmaceutical assistance for common sickness which corresponds to the non-foreign groups and in the application of International Conventions, except for the exceptions that may be contained therein, shall be, from 1 January 2005, from EUR 84.80 per month. The fee for medical-pharmaceutical assistance by accident at work and occupational disease, in the cases referred to in the preceding paragraph, shall be fixed, as from 1 January 2005, at EUR 4,53 per month. The General Treasury of Social Security shall apply to the concerts in force and to which the quota or share of the quota is to be subscribed from 1 January 2005, in the light of the benefit provided for each of them. The quota set out in the preceding paragraphs shall apply from 1 January 2005 in the Special Conventions for the coverage of health care for migrant workers returning to national territory and their families, provided for in Article 16 of Order TAS/2865/2003 of 13 October 2003 governing the Special Convention on the Social Security System, in Royal Decree 1564/1998 of 17 July 1998 governing the Special Assistance Convention (a) health in favour of Spanish workers engaged in a self-employed activity abroad; and Royal Decree 1658/1998 of 24 July 1998 regulating the Special Convention on Health Care in the General Regime of Social Security in favour of Spanish nationals residing in national territory who have the status of of officials or employees of international intergovernmental organizations. (b) From 1 January 2005, it is fixed at EUR 43.18 per month, per beneficiary, the fee for medical-pharmaceutical and social services in the cases provided for in Decree 670/1976 of 5 March; in Law 5/1979 of 18 In Law No 35/1980 of 26 June of 26 June; Law 6/1982 of 29 March; and Title II of Law 37/1984 of 22 October; cases all referred to in Article 54 of Law No 37/1988 of 28 December 1988 on Budgets State generals for 1989. (c) The quota to be met by health care, in favour of migrant workers and their family members residing in the national territory referred to in Decree 1075/1970 of 9 April, shall be, as from 1 January 2005, of 54.39 euros, of which the Ministry of Labour and Social Affairs will be reintegrated, in charge of the worker, 8.25 euros.

Section 10. Coefficients to be applied to determine the contributions of the Mutual Insurance and Social Security Occupational Accidents and the collaborating companies for the support of the Common and Social Services

Article 24. Coefficients applicable.

1. The contributions of the Mutual Insurance and Occupational Diseases of Social Security to the maintenance of the Social Security and Social Security Services, as referred to in Article 75 of the General Regulation on Quotation and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995, of 22 December, will be determined by applying the coefficient of 26.40 per 100. The General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each of the Mutuae concerned, once the part relating to the compulsory reinsurance has been discounted. 2. The coefficient for determining the amount to be entered by the undertakings authorized to assist in the management of the health care and temporary incapacity arising from the contingencies of accidents at work is fixed at 31.30 per 100. occupational diseases, as a contribution to the support of the Social Security and Social Security Services and to the contribution to other general expenditure and to the requirements of national solidarity. The said coefficient shall apply to the quotas for accidents at work and occupational diseases raised by permanent incapacity and death and survival.

Section 11. Coefficients to be applied to determine the contribution of unemployment in the care level

Article 25. Determination of the coefficients.

In order to determine the contribution to be made by the workers entitled to the unemployment benefit, as referred to in Article 218 of the recast of the General Law on Social Security, the The following reducing coefficients, to be deducted from the resulting full quota:

(a) In the cases provided for in paragraph 1 of that provision, 0,69.

(b) In the assumptions provided for in numbers 2 and 3 of the same Article, 0,35.

Section 12. Social security contribution to temporary short-term contracts

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

In contracts of a temporary nature whose effective duration is less than seven days, the business quota for Social Security for common contingencies shall be increased by 36 per 100. Such an increase shall not apply to contracts of interinity.

CHAPTER II

Listing for Unemployment, Wage Guarantee Fund and Vocational Training

Article 27. Bases and types of quotation.

1. The contribution base for Unemployment, Guarantee Fund and Vocational Training, in all Social Security Regulations that have such contingencies, with the exception of the Special Agrarian Regime, will be the one for the contingency of accidents at work and occupational diseases. Irrespective of their inclusion on the basis of the unemployment contribution, the remuneration for overtime shall be excluded in the calculation of the benefit governing base, as provided for in Article 211 (1) of the recast text of the General Law on Social Security. 2. The rates of contribution for Unemployment, the Guarantee Fund and the Vocational Training Fund shall, as from 1 January 2005, be as follows:

2.1 Unemployment. 2.1.1 Indefinite recruitment, including indefinite fixed and part-time contracts, as well as the employment of fixed-term contracts in the form of training contracts in practice, insertion, relief, interinity and contracts, whatever the modality used, carried out with disabled workers who have been recognised as having a disability rate of not less than 33%: 7,55 per 100, of which the 6.00 per 100 will be position of the company and 1,55 per 100 in charge of the worker.

2.1.2 Determined duration:

2.1.2.1 Recruitment of fixed-term duration: 8.30 per 100, of which 6.70 per 100 will be borne by the employer and 1.60 per 100 by the employee.

2.1.2.2 Contracting of fixed-term fixed-term contracts: 9,30 per 100, of which 7.70 per 100 shall be borne by the employer and 1,60 per 100 by the worker. Where the employment of a given duration, full or part time, is carried out by temporary employment undertakings to make the contract workers available to the contract workers: 9,30 per 100, of which the 7.70 per 100 shall be in charge of the employer and 1.60 per 100 by the worker. If the contract is concluded with a worker who has recognised a degree of disability not less than 33 per 100, the rate provided for in paragraph 2.1.1 above shall apply.

2.1.3 Processing of fixed-term hiring for indefinite duration.

Where the fixed-term, fulltime or part-time contract is transformed into a contract of indefinite duration, the rate of contribution provided for in paragraph 2.1.1 above shall apply from the date of the date of the processing. 2.1.4 Worker and worker partners in cooperatives:

The worker partners of the worker cooperatives, the workers ' partners of the community exploitation cooperatives of the land, as well as the working partners of the cooperatives, included in the Social security, which is intended to be paid for unemployment, shall be quoted at the rate provided for in paragraph 2.1.1 above.

2.1.5 Collective with a temporary service relationship with the Administrations, the Health Services or the Armed Forces.

The employment officers of the Public Administrations, the staff with temporary statutory appointment of the Health Services, the military complement and the military personnel of the Armed Forces. maintain a relationship of services of a temporary nature, as provided for in paragraph 2.1.1 above, if those services are of interinity or substitution, and as provided for in paragraph 2.1.2 above if those services are of a nature possible.

2.1.6 Recognition of disability during the term of the fixed-term contract.

The rate of contribution provided for in paragraph 2.1.2 above shall be amended by the rate laid down in paragraph 2.1.1 above from the date on which the worker is recognised as a handicap of not less than 33 per 100.

2.1.7 Trade representatives to provide services for several companies.

Trade representatives who provide services as such for several companies will apply the type of unemployment contribution that corresponds to each contract.

2.1.8 Internationals working in prison and minor workshops.

To penados and minors who carry out work activities in prison workshops and detention centers, the type provided for in paragraph 2.1.1 above shall apply to them.

2.2 Wage Guarantee Fund: 0.40 per 100, in charge of the company.

2.3 Professional training: 0.70 per 100, of which 0.60 per 100 will be in charge of the company, and 0.10 per 100, in charge of the worker.

Article 28. Bases and types of contribution for Unemployment and Guarantee Fund in the Special Agricultural System of Social Security.

1. The contribution to the unemployment contingency of employed persons, whether fixed or possible, included in the Special Agricultural Social Security Scheme, shall be obtained by applying to the monthly basis of contributions per day actual, consisting of the corresponding sum of the daily bases set out in Article 13 (3) of this Order, the following types:

For employed persons of a fixed character, the 7.55 per 100, of which the 6.00 per 100 will be in charge of the company and the 1.55 per 100 in charge of the worker.

For employees of an eventual character, the 8.30 per 100, of which the 6.70 per 100 will be in charge of the company and the 1.60 per 100 in charge of the worker.

Notwithstanding the provisions of the preceding paragraph, in the case of contracts of duration determined or concluded with disabled workers referred to in Article 27 (2) of this Order, the type It will be 7.55 per 100, of which the 6.00 per 100 will be in charge of the company and the 1.55 per 100 in charge of the worker.

The rates set out in the last subparagraph of Article 27 (2) (2) of this Order shall be applied in any case where the fixed-term employment is carried out by temporary employment undertakings to bring the the provision of user companies to contract workers. 2. With regard to the contribution for the unemployment contingency of casual workers, the fee to be paid by both the same and the employers will be reduced by 40 per 100, in accordance with the provisions of section 1.1 of the article. Article 4 of Law 45/2002, of 12 December, of urgent measures for the reform of the system of protection for unemployment and improvement of the occupation, as well as in paragraph nine of article 100 of Law No 2/2004, of 27 December. 3. The contribution of the Salarial Guarantee Fund of the employed persons, included in this Special Regime, shall be obtained by applying to the monthly basis of contributions per day the 0.40 per 100, in charge of the company alone.

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

In the Special Regime of Social Security of the Workers of the Sea, to the basis of contribution for Unemployment, determined in accordance with the provisions of Article 27 of this Order, the coefficients shall apply to the corrective measures referred to in Article 19 (6) of the recast text approved by Decree 2864/1974 of 30 August 1974 and the Order of 22 November 1974, without prejudice to the provisions of Article 16 of that Order.

CHAPTER III

Listing on partial-time contract assumptions

Article 30. Trading bases.

1. The contribution to social security, unemployment, the guarantee fund and vocational training resulting from parttime work contracts shall be made on the basis of the remuneration actually paid on the basis of the hours worked. in the month considered. 2. To determine the monthly contribution basis for common contingencies, the following rules apply:

First.-The remuneration payable for the ordinary and supplementary hours in the month referred to in the quotation shall be computed, whatever form or denomination, irrespective of whether it has been satisfied on a daily basis, weekly or monthly.

Second. Such remuneration shall be added to the proportional share corresponding to weekly rest and bank holidays, extraordinary payments and other remuneration concepts that have a periodicity in their accrual. higher than the monthly or non-periodic in character and are satisfied within the year 2005. Third. -If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum bases resulting from the provisions of Articles 31 and 32 of this Order or higher than the maximum laid down in general for the different groups of professional categories, these or those, respectively, shall be taken as bases of quotation.

3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as for unemployment, the Guarantee Fund and the Vocational Training Fund, the remuneration for such accidents shall be taken into account. Extraordinary hours carried out by force majeure, taking into account the first and second rules of the previous paragraph. In no case shall the basis thus obtained be higher, as from 1 January 2005, at the maximum ceiling referred to in Article 2 (1), and not less than EUR 2,98 per hour worked.

Regardless of their inclusion in the unemployment contribution basis, the remuneration for these overtime hours shall be excluded in the calculation of the benefit-regulatory basis, as provided for in Article 211 (1) of the Treaty. Text Recast of the General Law of Social Security. 4. In accordance with Article 100 of the Law No 2/2004 of 27 December, the remuneration to be paid by part-time workers for the concept of overtime motivated by force majeure as referred to in Article 35.3 of the The Law of the Workers ' Statute is subject to the additional levy provided for in Article 5 of this Order.

Article 31. Minimum base of monthly quotation.

The minimum monthly quote will be the result of multiplying the number of hours actually worked by the time base set in the following article.

Article 32. Minimum bases per hour.

As of 1 January 2005, the minimum basis for common contingency contributions applicable to part-time work contracts shall be as follows:

6

10

listing Group	Categories professionals	Minimum base per hour - Euros
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute	4.19
2	3.47
3	3	3	3 Administrative and Workshop	3.02
4	Untitled Helpers	2.98
5	2.98
Subalternate	6	2.98
7	2.98
8	8	First and Second Officers	2.98
9	Third and Specialist Officers	2.98
Work_table_body"> Unskilled eighteen-year-old workers	2.98
11	Workers under the age of eighteen, whatever their professional category	2.98

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

During situations of temporary incapacity, risk during pregnancy and maternity, the daily basis of contribution will be the result of dividing the sum of the accredited quotation bases in the company during the three months immediately preceding the date of the causative event between the number of days actually worked and, therefore, listed in that period. This basis will apply only to the days when the worker would have been obliged to provide effective services in the company, not to be in any of the above situations.

Article 34. Contribution to the situation of pluriemployment.

Where the worker provides services in two or more undertakings on a part-time basis, each of them shall be listed on the basis of the remuneration paid to him. If the sum of the remuneration received exceeds the maximum contribution ceiling for social security, it shall be distributed in proportion to those paid to the worker in each of the undertakings.

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

1. In accordance with the provisions of Article 65 (3) of the General Regulation on the Quotation and Settlement of Other Social Security Rights, in the wording given by the additional provision of Royal Decree 1131/2002 of 31 December 2002, In October, the social security of part-time contract workers, as well as partial retirement, is regulated in those cases where workers have agreed with their employer that all the working hours which they have had to pay each year they must be performed at certain periods of each year, receiving all the (i) the annual remuneration for each of the periods of work, or for the lower period in question, in those periods of concentrated work, with periods of inactivity exceeding the monthly period, the contribution to social security shall be made in accordance with the following rules:

1. The basis of quotation shall be determined at the time of the contract of employment and at the beginning of each year in which the worker is in such a situation, taking into account the total amount of remuneration he is entitled to receive. the part-time worker in that year, excluding in any case the amounts corresponding to the non-computable concepts on the basis of contribution to social security in accordance with Article 23 of the General Regulation on the Quotation and Settlement of Other Social Security Rights and Other Provisions complementary.

2. The amount obtained shall be prorated between the twelve months of the year or the lower period in question, thereby determining the amount of the contribution base corresponding to each of the same and irrespective of the remuneration is paid in full in the periods of work concentrated or in a pro rata manner throughout the respective year or lower period. 3. The monthly contribution basis, calculated in accordance with the preceding rules, shall not be less than the amount of the minimum bases resulting from the provisions of Articles 31 and 32 of this Order. 4. the worker on a part-time contract, in the absence of his employment relationship, would have received remuneration for a different amount than the one initially considered in that year or period for determining the monthly basis for listing during the in accordance with the rules 1. to 3. above, the corresponding procedure shall be carried out regularisation. To this end, the employer must either practise the corresponding supplementary settlement of quotas for the differences in more and make the payment within the month of January of the following year or the month following that in which the relationship is extinguished. (a) to request, where appropriate, the refund of the quotas which are unduly paid. 5. In addition, the Social Security Administration may carry out the payment of quotas on its own initiative and agree on the returns requested, in particular, in the cases of extinction of the employment relationship of the latter. workers on a part-time or early retirement basis, for the recognition of a permanent disability pension, for death or for any other cause, with the consequent reduction in the corresponding scheme of the Social security and the obligation to list.

2. The provisions of the preceding paragraph shall not apply to the fixed-discontinuous workers referred to in Article 15.8 of the Law of the Workers ' Statute, in accordance with the provisions of paragraph 3 of the third provision of Royal Decree 1131/2002 of 31 October 2002.

Article 36. Contribution to the Special Agrarian Regime in the case of part-time contracts.

The provisions of this Chapter shall not apply to the determination of the contribution, on the basis of the actual working days, of the employed persons included in the field of application of the Special Scheme. Agriculture of Social Security, contracted on a part-time basis, in respect of which it will be within the meaning of Article 13 (3) of this Order.

CHAPTER IV

Listing on contracts for training and learning

Article 37. Determination of quotas.

1. In accordance with Article 100 (10) of Law No 2/2004 of 27 December 2005 on the General Budget of the State for the year 2005, the contribution to social security and other contingencies protected by workers which have concluded a contract for training, or apprenticeship, before 17 May 1997, shall be carried out during the year 2005, in accordance with the following:

(a) The contribution to the Social Security contribution will consist of a single monthly fee, distributed as follows: In contracts for training, EUR 31.60 for common contingencies, of which EUR 26,35 will correspond to the employer and EUR 5.25 per employee.

In the apprenticeship contracts, EUR 25.77 for common contingencies, of which 21.50 euros will correspond to the employer and 4.27 euros to the worker. In both modalities of contracts, 3.63 euros for professional contingencies, in charge of the entrepreneur, of which 2.04 euros will correspond to temporary incapacity and 1.59 euros to permanent incapacity, death and survival.

(b) The share of the Salarial Guarantee Fund shall be 2,02 euro/month, as the employer's.

(c) For the purposes of the contribution of vocational training, a monthly fee of EUR 1.11 shall be paid, of which EUR 0,97 shall correspond to the employer and EUR 0,14 to the worker.

2. The remuneration to be paid by workers who have concluded a contract for training, or apprenticeship, in respect of overtime, shall be subject to the additional levy provided for in Article 5 of this Order.

CHAPTER V

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

Article 38. Minimum amount of the bases for social security contributions.

Except as specifically provided for in the preceding paragraphs, in no case and by application of Article 16 of the recast of the General Law of Social Security, the minimum or unique bases of any of the Schemes that make up the Social Security system may be lower than the minimum bases laid down in the General Social Security Scheme.

Additional disposition first. Price in the case of a retroactive payment of wages.

1. Where wages are to be paid retroactively, the income of the liquidations to be made to the Social Security, Unemployment, Guarantee Fund and Vocational Training, as a result thereof, shall be made in the Member States. the time limits laid down in Article 56.1 (c) of the General Regulation on the Collection of Social Security, adopted by Royal Decree 1415/2004 of 11 June. 2. In such cases, the income shall be effected by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force in the months to which the said salaries correspond. 3. In the same way, any consideration which may not be the subject of an early quantification, in whole or in part, for the purposes of the pro rata provided for in Article 1 of this Order, shall be settled by the undertakings concerned. (a) supplementary settlement for the differences in contributions relating to the months of the year already elapsed, and increase, in the relevant part, the contributions to be entered during the financial year 2005. 4. The additional liquidations referred to in the preceding numbers shall be drawn up in detail separately from each of the intervening months.

Additional provision second. Price for perceptions corresponding to holidays accrued and not enjoyed.

Perceptions for annual leave accrued and not enjoyed and that are paid to the end of the employment relationship will be the subject of liquidation and additional contribution to the month of the extinction of the contract. The supplementary settlement and listing shall cover the days of the holiday even if they also reach the following calendar month or a new employment relationship is initiated during the same, without any pro rata and with application, in their (a) the maximum contribution ceiling for the month or months concerned. By way of derogation from the preceding subparagraph, in cases where, by law or in implementation thereof, it is established that the remuneration to be paid by the worker must include the proportional share of the holiday The general listing rules shall apply.

Additional provision third. Contribution by professional contingencies in the cases of suspension of the employment relationship or the perception of partial unemployment benefits.

1. The contribution of workers to accidents at work and occupational diseases by those workers who have suspended the employment relationship for economic, technical, organizational or production reasons or derived from force majeure, as referred to in the Article 47 of the recast of the Law on the Staff Regulations, which are in total unemployment, shall be effected by applying the percentages corresponding to the heading 126 of the current premium rate, whichever is the professional category and the activity of the worker. 2. The heading indicated in the preceding number shall also apply to the cases of workers who have received partial unemployment benefits, due to the temporary reduction of the ordinary working day based on the causes cited, at the end of which it shall apply to the fraction of the contribution basis for those contingencies corresponding to the part of the day they cease to take.

Additional provision fourth. Quote in the cases of legal guardian or direct care of a family member.

The contribution by workers who, for reasons of legal guardian or direct care of a family member, and by virtue of the provisions of Article 37 (5) of the Recast Text of the Law of the Workers ' Statute, carry out a reduced working day shall be carried out on the basis of the remuneration which it receives without, in any event, the contribution base being less than the amount resulting from multiplying the hours actually worked in the month to which the (a) the minimum time limits laid down in Article 32 of this Order.

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

1. The contribution of common contingencies, in respect of workers belonging to newly created professional categories or specialties, which are not assigned the corresponding standard base, and until it is determined, shall be made in function of the basis of contributions for accidents at work and occupational diseases. This criterion will also apply to the cases of professional categories or specialties which, having disappeared, will be re-established again. 2. The contribution of the Special Convention for Coal Mining to the Special Convention shall be as follows:

2.1 Professional categories or specialties that have a standardized basis of quotation, at the time of subscription of the Special Convention.

The following rules apply:

First. The initial contribution base corresponding to the Special Convention shall be the standard basis in force at the time of the signing of the Convention, for the professional category or specialty to which the worker belonged. The successive listing bases shall be equivalent to the standard bases which, in each financial year, are fixed for the respective professional category or craft.

Second. -If the standard basis of the professional category or specialty concerned has, in the relevant economic year, an amount lower than the basis of the Special Convention, it shall remain unchanged until the the standard base to be set is a value equal to or greater than that of the Special Convention. Third.-In the event that the professional category or specialty to which the worker who signed the Special Convention has disappeared, the contribution base of the Special Convention may be updated in accordance with the provisions of the Special Convention. set out in Article 6 (2.2) of Order TAS/2865/2003 of 13 October 2003 regulating the Special Convention on the Social Security System, which may be increased by a maximum of the percentage of the variation of the minimum basis for listing in the General Regime. As soon as the standard basis for listing for the relevant professional category or specialty is reestablished, the basis for listing in the Special Convention shall be such a standard basis, without prejudice to the point in the second rule.

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

In the cases indicated, the basis for listing, at the time of subscription of the Special Convention, shall be that which results from the application of the procedure laid down in paragraph 2.1 (b) of Article 6 of the Order. TAS/2865/2003 of 13 October 2003. The initial base, thus determined, shall be replaced by the standard base which, for the professional category or craft, is fixed by the Ministry of Labour and Social Affairs.

3. For the purposes of determining the contribution by pensioners of permanent incapacity, in the cases referred to in Articles 20 and 22 of the Order of 3 April 1973, for the application and development of Decree 298/1973 of 8 February 1973, and there is no standard basis for listing in respect of the professional category or specialty occupied by pensioners, in all or in one of the periods to be taken into account for the calculation of the retirement pension and for the purposes of determine the amounts to be deducted from the retirement pension, the following rules shall apply:

First.-It shall be taken into account, as a basis of quotation and for the periods indicated, the basis of quotation fixed for the professional category or specialty concerned, before its disappearance.

Second. The quoted basis shall be increased by applying to the same the percentage of increase that the minimum basis of contribution has experienced in the General Regime, corresponding to the group of contributions in which it was the professional category or specialty to which the worker belongs, at the time, the worker.

Additional provision sixth. Contribution by occupational contingencies of unemployed workers engaged in social partnership work.

1. In accordance with the provisions of the fifth additional provision of the General Regulation on the Quotation and Settlement of Other Social Security Rights, Public Administrations which, in accordance with the provisions of Article 38 of the Royal Treaty, Decree 1445/1982 of 25 June 1982 using unemployed workers to carry out social collaboration work, they will be obliged to formalize the coverage of occupational accidents and occupational diseases. workers, and to enter the quotas corresponding to the aforementioned contingencies. 2. The basis for the contingencies referred to in the preceding number shall be calculated on the basis of the average of the contribution basis for such contingencies, in the last six months of effective occupation, without prejudice to the application, in its Article 8 (3) and (4) of this Order, as provided for in Article 8 (3) and (4). In the case of workers receiving unemployment benefit, the contribution base shall be equal to the minimum contribution ceiling referred to in Article 2 of this Order. 3. The contribution rate of 1,55 per 100 shall be applied to the levy, calculated in accordance with the preceding paragraph, of which 0,85 per 100 shall correspond to temporary incapacity and 0,70 per 100 to permanent incapacity, death and survival.

Additional provision seventh. Quotation for the processing salaries.

In accordance with the provisions of Article 209 (6) of the recast text of the General Law on Social Security, in the wording given by the first article of Law 45/2002 of 12 December 2002, of urgent measures for the reform of the system of protection for unemployment and improvement of the occupational safety, the employer is the subject responsible for the fulfilment of the obligation to pay the costs of processing in the cases referred to in Article 56 of the text recast of the Law of the Workers ' Statute, without prejudice to its right to claim from the State the the amount of such wages and other compensation which may correspond, in the terms provided for in Article 57 (2) of that Law, and in Royal Decree 924/1982 of 17 April 1982 on claims to the State for processing wages in the case of dismissal, and other supplementary provisions. The entry of the corresponding quotas shall be made within the period provided for in Article 56.1.c), 4. of the General Regulation on the Collection of Social Security, approved by Royal Decree 1415/2004 of 11 June.

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

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

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

The quota per tonne of fresh tomato packed or fraction of 500 or more kilograms is set at EUR 1.09.

Additional provision 10th. Type of quotation in special cases.

1. The rate of temporary incapacity arising from common contingencies in the cases referred to in Article 112a of the General Law on Social Security shall be 1,70 per 100, of which 1,42 per 100 shall be borne by the undertaking and the 0.28 per 100 in charge of the worker. 2. The rate of temporary incapacity in the cases referred to in the additional 30th of the General Law on Social Security shall be 3,30 per 100 for self-employed or self-employed persons and for the for the special account of the Special Regime of the Workers of the Sea; 3.95 per 100 for the self-employed of the Special Agrarian Regime referred to in Article 13 (5) of this Order, and the 4.35 per 100 for the workers covered by paragraph 6 of that Article. 3. For the purpose of implementing the provisions of the additional 47th paragraph of Article 8 of Law No 2/2004 of 27 December 2005 on the General Budget of the State for 2005, the allowances for workers with 60 or more years shall be determined on the basis of the quotas resulting from the levy rate of 22,18 per 100. In the case of workers employed by the Special Agricultural System of Social Security, the allowances referred to in the preceding paragraph shall be determined on the basis of the quotas resulting from the application of the The contribution rate of 14.57 per 100 per day.

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

When the receipt of the maternity allowance is compatible with the enjoyment of the rest periods on a part-time basis, the contribution base shall be determined by the following two commands:

(a) The basis of the subsidy, reduced in inverse proportion to the reduction experienced by the working day.

(b) Remuneration subject to quotation, in proportion to the day actually carried out. For the purposes of contributions for accidents at work and occupational diseases in respect of employed persons, the percentages corresponding to each of the above mentioned shall apply.

First transient disposition. Option of bases of quotation, in certain cases, in the Special Regime of Workers for Account Own or Autonomous.

The workers included in the Special Regime of Social Security of the Workers for Account Own or Autonomy that, on the date of having effect the new bases of quotation established by Article 100 of the Law On 27 December, the General Budget of the State for the year 2005 will have opted for the maximum permitted bases until that time, until the last day of the month following that of the publication of this Order in the 'Official Journal of the State' shall mean any basis of quotation between the Member States for which the They should be listed and the maximum limit applicable to them. The new base chosen shall be effective from 1 January 2005.

Second transient disposition. Income from price differences.

1. The differences in contributions which may have been made by the application of the provisions of this Order in respect of the contributions which, as from 1 January 2005, would have been made, may be entered, without a surcharge, within the period specified in the ends on the last day of the second month following the publication of this Order in the "Official State Gazette". 2. In addition, the differences in contributions arising as a result of what is laid down in the first transitional provision, where the workers to whom it refers, opt for a higher contribution basis than that for the which are listed, may be entered, without a surcharge, until the last day of the month following the end of the period of option set out in the indicated provision.

Transitional provision third. Provisional determination of the applicable contribution bases in the Special Scheme of Social Security of Coal Mining.

The contribution of workers included in the Special System of Social Security for Coal Mining, with respect to common contingencies, will be carried out on the bases established for 2004, until, according to With the provisions of Article 100 (7) of the Law No 2/2004 of 27 December, the bases of contribution to be adopted shall be approved in the present financial year, without prejudice to the regularisations to which, subsequently, there is a place.

Final disposition first. Entry into force.

This Order shall enter into force on the day following its publication in the Official Gazette of the State, with effect from 1 January 2005.

Final disposition second. Powers of implementation and development.

The Directorate-General for Social Security Management is empowered to resolve any questions of a general nature in the application of this Order.

Madrid, 8 January 2005.

SANCHEZ-CAPTAIN BOILER

Excmo. Mr Secretary of State for Social Security, Mr Ilma Mrs Subsecretariat for Labour and Social Affairs and Ilmo. Mr. Secretary General of Employment.