Since the entry into force of the General Regulation on the Listing and Settlement of Other Social Security Rights, adopted by Royal Decree 2064/1995 of 22 December 1995, its practical application has shown certain (a) disfunctions to be remedied in order to achieve the full achievement of the basic purposes pursued by the regulation establishing that regulatory standard.

Such is the objective of this royal decree, by virtue of which partial reforms are carried out exclusively in the aforementioned general regulation, referring to certain singular matters contemplated in it, to which it comes to give new In order to solve the problems identified in the application of the current situation, it is also possible to collect in this sense the pretensions to the effect exhibited in the various fields by the groups affected by it.

Thus, on the one hand, its articles 8 and 43 are modified in terms of basically the current currency of the euro.

In this respect, the new wording referred to in Article 8 (2) is intended to adjust the amount of the contribution bases in each case to the nearest euro unit, either by default or by default, rather than by the More than 100, for daily bases, or 3,000, for monthly bases, rounding that does not adapt to the current unit of account in our monetary system. Similarly, the amendment to Article 43 (2) is intended solely to delete the reference to the roundings of 3,000 000 in order to determine the basis for listing in the Special Scheme for Workers on Account. Self or Autonomy, since this makes no sense in terms of the repeated validity of the euro.

Moreover, a new paragraph is added to Article 23 (1) (B) of the said Regulation in order to exclude from the basis of the contribution of the General Social Security Scheme the amounts in money or products in kind (a) by the employer to his employees for the sole purpose of having a third party carry out transactions with him, since they do not constitute a remuneration for such workers, even if such exclusion is effected only until certain limits to avoid possible improper applications of that.

A new paragraph is also added to Article 23 (A) (a) of Article 23, in order to achieve greater homogeneity with the tax system in respect of contributions and exclusions for living expenses.

A new wording is also given to paragraph (a) (a) of Article 23 (2) (f), in order to specify the exact scope of the concept corresponding to 'improvements in the benefits of social security', in so far as it is excluded by this provision of the basis of contribution to the General Regime, with clear details now being given of the assumptions which should be properly considered as such performance improvements, for the purposes of their inclusion or exclusion from the listing basis; and In this way, the current interpretative problems are being resolved.

The aim is to complete the development of Article 109 of the recast text of the General Law on Social Security, in accordance with the principle of obtaining the greatest possible homogeneity with the provisions of the the effect on the performance of personal work by the tax system.

But, above all, by means of this royal decree it is necessary to amend paragraph 2 and paragraphs (b) and (c) of Article 32 (5) of the repeated general regulation, in order to make corrections and improvements to the special the system of contributions laid down by that provision for the collective of professional artists in public spectacles, integrated into the General Social Security Scheme, and which respond both to the claims made in this respect collective as to the needs demanded by the management of that particular contribution system. In this respect and in accordance with these guidelines, these innovations affect the rules for determining the bases of contributions of the said collective of professional artists and the corresponding monthly liquidations, of a provisional, as well as the rules applicable for the annual regularisations or final liquidations of that contribution, at the end of each financial year, to be carried out by the General Treasury of Social Security on the basis of the the monthly payments entered and the remuneration declared in the respective documents of the contribution, with subsequent claims or refunds for the resulting differences in each case.

Finally, a new paragraph is added to Article 65 (6) of that general regulation in order to establish a specific regulation in respect of the contribution to the statutory staff of institutions. The health services of the National Institute of Health Management and the health services of the autonomous communities, in accordance with the provisions of the National Institute of Health Management and the health services of the Autonomous Communities, have been appointed for the provision of continuous care services. Additional provision 14 of Law 55/2003 of 16 December 2003 of the Staff Regulations of the statutory staff of the health services.

Such a specific regulation as regards the contribution by this collective concrete is also considered necessary in order to establish uniform criteria in the field to avoid the various current interpretations by the to be listed, as well as the differing pronouncements which have been issued by the courts. In that regard, the paragraph which is now added to Article 65 (6) applies a number of specific criteria for the listing of that collective, taking into account its specific particularities in the exercise of its specific provision of services, which are not fully in line with those of part-time work contracts.

On the other hand, and from a different perspective, by the second article of this royal decree the existing loophole was sold as to the heading of the premium rate applicable to the contribution of professional contingencies of self-employed persons included in the Special Regime of Autonomos during situations of temporary incapacity and maternity, where they are in receipt of protection for such contingencies as provided for in the provision additional 30th of the recast text of the General Law of Social Security. This can be done through this royal decree according to the regulatory enablement that for the modification of that premium rate is contained in the article septimo.two of Law 36/2003, of November 11, of measures of reform economic.

In its virtue, on the proposal of the Minister of Labour and Social Affairs, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on 27 February 2004,

D I S P O N G O:

Article first. Amendment of the general regulation on the listing and settlement of other social security rights, adopted by Royal Decree 2064/1995 of 22 December 1995.

The General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, is amended as follows:

One. Article 8 (2) is worded as follows:

" 2. Within the limits referred to in paragraph 3 of the following Article of this Regulation, such quotation bases may be adjusted, for excess or by default, to the nearest euro unit in the terms and conditions laid down in this Regulation. the Ministry of Labour and Social Affairs, without any such regularisations being able to exceed the absolute, maximum and minimum ceilings fixed for those ceilings. '

Two. A new paragraph (d) is added to Article 23 (1) (B), with the following wording:

" (d) the amounts in money or in kind products delivered by the employer to his employees as promotional donations and, in general, for the sole purpose of a third party concluding contracts with him, shall include in the listing basis provided that these quantities or the value of the products do not exceed the amount equal to twice the amount of the interprofessional minimum wage in force for each financial year, excluding the corresponding part of the the extraordinary pagas. "

Three. A new paragraph is added to Article 23 (2) (a) (a), with the following wording:

" Nor shall the costs of maintenance, paid or compensated by the companies to workers linked by special industrial relations, be computed on the basis of quotation, for displacements outside the factory, workshop, office or usual centre of work, to be carried out in place other than this or different municipality, whether the employer satisfies them directly or whether they are resident in them, subject to the limits laid down in Article 8 (B) of the Indicated Income Tax Regulation of the Physical Persons.

The excess over the limits set out in the above paragraphs will be counted in the basis of social security contributions. "

Four. Article 23 (2) (a) (a) shall be worded as follows:

" (a) Social Security benefits are considered to be improvements in the amount of money delivered directly by the employers to their employees or assimilated, as well as the contributions made by those to the plans (a) to the extent to which it is necessary to provide for the provision of services, in particular for the provision of services, in particular for the provision of services, in particular for the provision of services for the benefit of workers. (a) to be obtained by an extension or supplement to the economic benefits granted by the General System of Social Security in which these workers are included.

Only the contributions made may be taken into account for improvements to the retirement, permanent incapacity and death and survival benefits granted by the General Social Security Scheme. by employers to pension schemes and to the financing of insurance contract premiums, which are intended to satisfy the pension commitments arising from the aforementioned contingencies and assumed with the company's staff.

However, aid and other cash in the form of health expenses paid by undertakings to their employees or assimilated to their employees must be included in the relevant contribution basis, supplemented or not contributive or non-contributory social security system. "

Five. Article 32 (2) is worded as follows:

" 2. The contribution base for the common contingencies may not exceed the maximum bases referred to in Article 26 (1), in accordance with the assimilation of professional categories referred to in the following paragraph of this Article. Article.

The minimum contribution base for each financial year for common contingencies and unemployment shall be that corresponding to the contribution group in which the employee is based in his professional category, except in those groups. in which the contribution base is lower than the minimum set for the Special Scheme of Workers for Own or Autonomous Account, in which case the latter shall apply.

For the contingencies of occupational accidents and occupational diseases and for those of the concepts of joint collection, the bases of contribution may not be higher nor lower, respectively, to the maximum ceilings and The minimum referred to in Article 9 (1) and (2). "

Six. Article 32 (5) (b) and (c) shall be worded as follows:

" (b) Notwithstanding the above paragraph, the undertakings shall be listed on a monthly basis for all contingencies, on the basis of the remuneration received for each day the artist has exercised his activity on behalf of -on the basis of each financial year, regardless of the professional group in which the artist is included, but with the application of the maximum monthly contribution ceiling for both common contingencies and for professional contingencies.

If the salary actually received by the artist, in daily computation, is less than the amounts referred to in the preceding paragraph, it shall be quoted by that. In no case, for the contribution of common contingencies, an amount less than the daily amount of the minimum contribution base referred to in the second subparagraph of paragraph 2 may be taken as the basis of quotation. accidents at work and occupational diseases and other concepts of joint recovery, the contribution base may not be less than the absolute minimum ceilings referred to in Article 9 (2).

These monthly settlements will be of a provisional nature for workers with respect to common contingencies and unemployment.

c) At the end of the financial year in question, the General Treasury of Social Security, as referred to in paragraph 4 of this Article and taking into account the remuneration declared in the documents of the (a) the price of the product concerned, the price of the product concerned, the price of the product concerned, the price of the product concerned, the price of the product concerned, the price of the product concerned, (a) the company's contribution to the employee's contribution, if any, to the complaint to the the latter of the amount of the final settlement so that the differences in quotas are entered in the regulatory period of the month following its notification. However, the General Treasury of Social Security may authorize workers who so request within that month to make such entry for monthly deferred periods in one or more calendar months up to the maximum of six months, as time-limits. Payment regulations.

Upon receipt of the final settlement by the worker, the worker may choose, within the month following the notification of the settlement, to pay the amount or because the adjustment is made on the basis of the bases indeed listed.

If no communication is made within that period, it will be understood that it opts for the latter, proceeding the General Treasury of Social Security to effect the new regularization, leaving without effect the first.

On the assumption that, in the case of the General Social Security Treasury, the liquidation of permanent quotas to the workers would have resulted in an excess of contributions in the economic year, it will be carried out, by The Court of Justice has held that, in the case of the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice and the Court of Justice, of the Court of Justice of the European Communities, General rules for the collection of social security system resources and other provisions complementary. " Seven. The second subparagraph of Article 43 (2) shall be worded as follows:

" The inclusion within this special scheme shall imply the obligation to list at least the amount of the minimum base, without prejudice to the right of the person concerned to replace it with a higher rate of choice between the established at the time of their discharge, within the limits of the minimum and maximum basis. '

Eight. A second subparagraph is added to Article 65 (6), with the following wording:

" Also, the provisions of paragraphs 1 to 5 above shall apply to the statutory staff of the health institutions of the National Institute of Health Management and the health services of the Autonomous Communities, Article 9 (3) (b) of Law 55/2003 of 16 December 2003 on the Staff Regulations of the Staff Regulations of Health Services, which has been appointed for the provision of on-call services outside the established working day in general in accordance with Article 60 of that Law and under the conditions laid down in Article 60 provided for in the seventh additional provision of the recast text of the General Law on Social Security. If the period of continuous inactivity of this staff, which has not agreed with his undertaking to provide services in concentrated periods, is longer than a calendar month, the health institutions shall notify the said situation to the General Treasury of Social Security and will not have the obligation to list in such a month or, if any, months, even if they continue during these in the situation of discharge. "

Article 2. Amendment of the Royal Decree 2930/1979 of 29 December, which reviews the rate of premiums for social security contributions for accidents at work and occupational diseases.

A new paragraph, 94, is added to Annex 2 to Royal Decree 2930/1979 of 29 December, for which the rate of premiums for social security contributions is revised for accidents at work and occupational diseases, and by virtue of which the applicable heading is fixed during the situations of temporary incapacity and maternity of workers included in the Special Regime of the Self-employed, with the following wording:

" 94. During the situations of temporary incapacity and maternity of self-employed workers, whatever their activity, 01. "

Single additional disposition. Settlement of shares of the artists, prior to 31 December 2002.

The social contributions relating to artists, which are settled in accordance with the rules in force until 31 December 2002, will be of a definitive nature for companies and employees.

Single transient arrangement. Retroactive effect of paragraphs 5 and 6 of Article 1.

The provisions of paragraphs 5 and 6 of the first paragraph shall apply to the settlement of quotas after 1 January 2003 relating to artists.

Single repeal provision. Regulatory repeal.

Since the entry into force of this royal decree, the provisions of the same or lower rank are repealed with the provisions of the law.

Final disposition first. Powers of implementation and development.

The Minister of Labor and Social Affairs is empowered to dictate the provisions necessary for the implementation and development of the provisions of this royal decree.

Final disposition second. Entry into force.

This royal decree shall enter into force on the first day of the third month following that of its publication in the "Official Gazette of the State".

Given in Madrid, on February 27, 2004.

JOHN CARLOS R.

The Minister of Labour and Social Affairs,

EDUARDO ZAPLANA HERNANDEZ-SORO