Article 109 of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, determines the composition and the rules of calculation of the basis of contributions for all contingencies and situations covered by the protective action of the General Social Security Regime.

The General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, develops this legal regulation in Article 23, in which the (a) the extent of the remuneration which is the basis of contributions in the scheme and of those other than those which are not taken into account in the scheme.

Article 109 of the recast text of the General Law on Social Security has been the subject of reform by the Royal Decree-Law No 20/2012 of 13 July 2012 on measures to ensure budgetary and promotion stability. On 20 December, the Commission adopted a communication on the development of the European Community's economic and social policy. The European Council also called on the Member States to take the necessary steps to ensure that the Community's economic and social policy is (a) the basis for listing in order to integrate remuneration concepts into which exclusion was no longer The Committee on Social Affairs, Employment and the Working Committee on Social Affairs and Employment and the Committee on Social Affairs and Employment and the Committee on Social Affairs, Employment and the Working- Other persons included in the General Regime.

The purpose of this royal decree is to harmonise and adapt the regulatory development of the rules for determining the basis of contributions to the General Regime, laid down in Article 23 of the General Regulation on the listing and settlement of other social security rights, to the current legal regulation on the subject, contained in Article 109 of the recast text of the General Law on Social Security.

In the new wording given to Article 23 of the said general regulation and following the same structure as the current one, it is begun by defining, in paragraph 1, the remuneration concepts which form the basis of contribution to the General System of Social Security, laying down the rules for assessing the different perceptions in kind which form part of the remuneration and which will be constituted by their total amount, to be established nominal and, in general terms, the average cost to the employer of the delivery of the goods, service object of perception, except in three cases:

On the one hand, in the case of the use of a dwelling owned or not of the employer or the use or delivery of motor vehicles, the valuation shall be carried out in the terms of Article 43 of Law 35/2006, of 28 of In November, the Tax on the Income of the Physical Persons and the partial modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage; on the other hand, regarding the provision of the service education by educational institutions authorized to the children of their employees, free of charge or for price lower than the normal market, and the provision of the childcare service by the companies ' own resources, the assessment of which will be determined by the marginal cost of providing such a service, and in the case of the loans granted to workers with interest rates lower than the legal tender of the money shall be valued for the difference between the interest paid and the relevant legal interest in the respective economic year.

Paragraph 2 of this Article 23 is still devoted to the concepts excluded from the listing basis, although in line with the provisions of Article 109.2 of the recast text of the General Law on Social Security and concreting some aspects of the scope of their exclusion.

The forecast contained in paragraph 3 of the amended article essentially coincides with its current wording.

Finally, an extension of the deadline for the liquidation and entry of the contribution corresponding to the first monthly payments of the new concepts and amounts can be established by the final disposition. Quote basis.

In its process of processing, the project has been submitted to the social agents for the process of hearing and has issued a number of associations affected by its content.

This royal decree is issued in accordance with the provisions of Article 5 and the seventh final provision of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

In its virtue, on the proposal of the Minister of Employment and Social Security, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of July 25, 2014,

DISPONGO:

Single item. Amendment of the General Regulation on the Listing and Settlement of Other Rights of Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

Article 23 of the General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, is worded as follows:

" Article 23. Quote Base.

1. The contribution base for all contingencies and situations covered by the protective action of the General System of Social Security, as well as by the concepts of joint recovery with the quotas of that scheme, shall be constituted by the total remuneration, irrespective of form or denomination, which, on a monthly basis, is entitled to receive the worker or the person who actually receives the worker, for the purpose of the work he or she carries out as an employed person.

A) Perceptions of maturity higher than monthly will be prorated over the twelve months of the year.

B) For the purposes of inclusion in the listing basis, the whole of the perceptions received by the workers, in money or in kind and in return for the actual work or rest periods, shall be considered as remuneration. (a) the amount of the amount to be used for the purposes of this

.

For these purposes, they constitute in-kind perceptions of the use, consumption or procurement, for particular purposes, of goods, rights or services free of charge or for a price lower than the normal market, even if they do not assume a actual expenditure for whom you grant them.

(a) When the employer gives to the worker amounts in cash, vouchers or cheques of any kind for the worker to acquire goods, rights or services, the economic perception and the amount of the voucher or cheque received by him workers shall be valued for the entire amount.

They will also be valued for the entire amount of the shares/units delivered by the employers to their employees who will be valued at the time their concession is agreed in accordance with the provisions of the Articles 15 and 16 of Law 19/1991 of 6 June of the Tax on Heritage; premiums or contributions paid by employers to insurance companies for the coverage of their employees; contributions paid to insurance schemes pensions in the framework of the recast of the Law on the Regulation of Pension Plans and Funds, adopted by Royal Decree Legislative 1/2002 of 29 November 2002 and its implementing legislation, and improvements to the social security benefits granted by undertakings, with the exception of those provided for in paragraph 2.C) of this Article.

(b) In general, the valuation of the perceptions in kind satisfied by the business owners will be determined by the average cost to them for the delivery of the good, right or service object of perception, understanding this average cost as the result of dividing the total costs incurred by the undertaking for the delivery of a good, right or service directly attributable to that remuneration among the number of potential recipients of that good, right or service.

(c) Notwithstanding the provisions of subparagraph (b), in the case of the provision of the education service in the stages of children, primary, compulsory secondary education, baccalaureate and vocational training by educational institutions (a) to the children of their employees, either free of charge or at a lower price than the normal market, their assessment shall be determined, at the time of the commencement of the relevant school year, at the marginal cost to the undertaking; provision of such a service, such as the increase of the total cost directly an education service for an additional pupil of the relevant stage of education is attributable to the educational establishment. In addition, the assessment of the rest of the educational services provided by the approved centres in the care, care and support of the students will be determined by the marginal cost to the company service.

This same assessment shall apply to the provision by the employer of the childcare service for the children of its employees.

(d) The use of a property owned or not owned by the employer or the use or delivery of motor vehicles shall be assessed in accordance with the terms laid down for these goods in Article 43 of Law 35/2006 of 28 November Tax on the Income of the Physical Persons and the partial modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

e) Also, loans granted to workers with interest rates lower than the legal tender of the money will be valued for the difference between the interest paid and the current legal interest in the respective financial year. economic.

2. Only the following concepts shall not be computed on the basis of quotation:

A) The costs of maintenance and stay, as well as the costs of locomotion, when they correspond to the displacements of the worker outside his usual centre of work to do the same in different place, in the terms and in the following amounts:

(a) The amount intended by the employer to compensate for normal subsistence and subsistence expenses in restaurants, hotels and other hospitality establishments, payable by the employer, shall not be taken into account in the contribution base. expenditure in a municipality other than the place of the worker's habitual work and of the place of residence where the same is exempt from taxation in accordance with Article 9 (A) (3), (4), (5) and (6) of the Tax Regulation. Income of the Physical Persons, approved by Royal Decree 439/2007, of March 30.

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

Nor shall the costs of maintenance, paid or compensated by the companies to workers linked by special employment relationships, be computed on the basis of contributions, due to displacements outside the factory, workshop, office or usual centre of work, to be carried out in a different place than in a different municipality, whether the employer satisfies them directly or whether the employer is satisfied with the limits laid down in Article 9 (B) of the Regulation of the Income Tax of Physical Persons.

The excess over the limits referred to in Article 9 (B) shall be calculated on the basis of social security contributions.

(b) The same effects of exclusion on the basis of social security contributions are considered as expenses for the purposes of the amounts intended by the employer to compensate the costs of the worker for his displacements. of the factory, workshop, office or usual centre of work, to be carried out in place other than the same or different municipality.

The costs of locomotion, whether the employer satisfies them directly or whether they are protected from the worker, will be excluded from the levy as a whole when public transport is used, always the amount of such expenditure is justified by an invoice or an equivalent document. If other means of transport are used, they shall be excluded from the basis of quotation in the terms and with the scope laid down in Article 9 (2), (4), (5) and (6) and (B) of the Income Tax Regulation.

The excess over the amounts referred to in these paragraphs shall be included in the social security contribution basis.

B) The death allowances and those relating to transfers, suspensions, dismissals and cesses, as provided for in Article 109.2.c) of the recast text of the General Law on Social Security.

To exceed the amount of these allowances the limits laid down in that Article, the excess to be included in the levy shall be pro rata over the 12 months preceding the month in which the circumstance that motivates them.

C) Social Security benefits and improvements in temporary disability benefits granted by businesses.

(D) allocations to meet the costs of studies of the worker by institutions, employers or employers and financed directly by them for the updating, training or retraining of their staff; where they are required by the development of their activities or the characteristics of the jobs.

E) Extraordinary hours, except in the basis of contributions for accidents at work and occupational diseases and without prejudice to the additional contribution for such a concept in the terms laid down in Article 24 of this Regulation. rules.

3. The provisions of paragraph 2 shall be without prejudice to the specialities provided for in Section 10 of this Chapter, as well as to the powers of the Ministry of Employment and Social Security in order to establish the calculation of the extraordinary in the determination of the basis of contributions for common contingencies, either in general or already by labour sectors in which the prolongation of the day is characteristic of its activity. "

Final disposition first. Extension of the time limit for the settlement and entry of the contribution corresponding to the first subsualities of the new concepts and amounts to be calculated on the basis of quotation.

The time limit for the settlement and entry of new computable concepts is extended in the basis of contributions to the General System of Social Security and of the amount in which other concepts have been increased to include in that base, as consequence of the amendment of Article 109 of the recast text of the General Law on Social Security by Royal Decree-Law 16/2013 of 20 December 2013, corresponding to the periods of liquidation of December 2013 to July 2014, which may be the subject of further liquidation and entry, without the application of a surcharge or interest until 30 September 2014.

Final disposition second. Competence title.

This royal decree is dictated by the exclusive competence that Article 149.1.17. of the Spanish Constitution attributes to the State in matters of the economic regime of Social Security.

Final disposition third. Entry into force.

The provisions of this royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, July 25, 2014.

FELIPE R.

The Minister of Employment and Social Security,

FATIMA BANEZ GARCIA