Article 95 of Law 54/1999 of 29 December 1999 on the general budget of the State for the year 2000 lays down the bases and rates of contribution to social security, unemployment, the guarantee fund and vocational training. for the financial year 2000, giving the Minister for Labour and Social Affairs the power in paragraph 11 to lay down the rules necessary for the implementation and development of the provisions laid down therein.

To this end, this Order responds to this Order, through which the legal provisions for social security contributions for the year 2000 are developed. Through it not only the bases and types of quotation reflected in the cited legal text are reproduced, but in the development of the faculties attributed by article 110 of the recast text of the General Law of Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, adapting the bases of general contribution to the assumptions of part-time contracts.

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 Social Security, approved by Royal Decree 2064/1995 of 22 December 1995, the Coefficients 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.

Finally, it has been considered appropriate to include, in Annex to this Order, a table of euro equivalences of the measures relating to the contribution, reflected in the same in pesetas, since, according to the article 3 of Law 46/1998 of 17 December 1998 on the introduction of the euro, since 1 January 1999, the currency of the national monetary system is the euro, establishing Article 30 which, from 1 January 1999 to 31 December 2001, is the euro. monetary amounts used as final expressions in the rules to be issued from that date, the equivalent amount in the unit of the euro account must be entered below at the conversion rate. However, it should be noted that such inclusion is carried out for information purposes only, since the time, procedure and conditions for the use of the euro account unit in relation to security have not been determined. Social and in the payments resulting from the contributions to the same, as provided for in Article 34 of the aforementioned Law.

In its virtue and in the use of the powers conferred on Article 95 of Law 54/1999 of 29 December 1999 on the General Budget of the State for the year 2000, and on the single final provision of the General Regulation on Listing and Settlement of other Social Security Rights, 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 text of the General Law on Social Security, adopted by Royal Decree of Law 1/1994 of 20 June, in the terms laid down in Article 23 of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December 1995.

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.-To the remuneration computed in accordance with the above standard, the proportional portion of the established extraordinary rewards and those other remuneration concepts that have a periodicity in their (a) accrual to the monthly or non-periodic accruals and are satisfied within the financial year 2000. 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 included between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, in accordance with 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.-In accordance with the provisions of Article 8 (2) of the General Regulation on the Quotation and Settlement of Other Social Security Rights, the amount of the daily basis of contributions shall be normalized. adjusting to the multiple of the nearest 100 by default or excess; if this amount is equal to two consecutive multiples, the lower one shall be applied. The standard result shall be multiplied by the number of days covered by the listing period of each month. In the case where the remuneration corresponding to the worker is monthly, the amount of the monthly contribution basis shall be normalized by adjusting it to the nearest multiple of 3,000, in the form indicated for the daily basis. Standardisation shall not be carried out where the amount of the contribution basis matches the amount of the minimum base or the amount of the corresponding maximum.

3. The first, second and fourth rules of the preceding number shall apply in order to determine the contribution basis 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. From 1 January 2000, the maximum ceiling for the contribution base to the General Social Security Scheme shall be 407,790 pesetas per month.

2. From the date set out in No 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, plus an increase in the proportion of the (a) of the maturity of the month in which the worker is paid, without being able to be less than 82,470 pesetas per month.

Article 3. Maximum and minimum rates of contribution.

According to the provisions of Article 95 of Law 54/1999 of 29 December 1999, the contribution to the General Social Security Scheme for common contingencies will be limited for each group of professional categories. the following minimum and maximum bases:

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Professional Categories Listing Group Minimum Bases -Pesets/month Maximum Bases -Pesets/month

1 Engineers and Licensors.

Senior management staff not included in Article 1.3.c) of the Workers ' Statute ................. 122,970 407,790 2 Technical Engineers, Perios and Assistants Graduates ... 102,000 407,790 3 Administrative and de Workshop ........................... 88,680 407,790 4 Untitled Helpers ...... 82,470 407,790 5 Administrative Officers .... 82,470 369,750 6 Subalters ..................... 82,470 369,750 7 Administrative Auxiliary ... 82,470 369,750

Pesetas/day Pesetas/day

8 First and second officers. 2,749 12,325 9 Third and Specialist Officers ........................ 2,749 12,325 10 Peons ............................ 2,749 12,325 11 Workers under the age of eighteen, whatever their professional category ........................ 2.749 12.325

Article 4. Types of quotation.

As of 1 January 2000, the rates of contribution to the General Social Security Scheme will be as follows:

1. For common contingencies, the 28.3 per 100, of which the 23.6 per 100 will be in charge of the company, and the 4.7 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 95 of Law 54/1999 of 29 December 1999, the remuneration to be paid by workers for the concept of overtime is subject to an additional levy which is not to be counted as the effects of determining the regulatory basis for the benefits.

The additional levy for overtime motivated by force majeure shall be made by applying the rate of 14 per 100, of which 12 per 100 shall be borne by the undertaking and 2 per 100 by the worker.

The additional contribution for overtime that does not have the consideration referred to in the preceding paragraph, shall be made by applying the type of 28.3 per 100; of which the 23.6 per 100 shall be borne by the company and the 4.7 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 before the date of incapacity, the risk situation during pregnancy or the start of the enjoyment. of the periods of maternity leave.

For the application of the above paragraph, the following rules will be considered:

First.-In the case of remuneration which 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. in order to determine the basis for listing during that situation, after normalisation of the daily basis in the form provided for in Article 1 (2) fourth rule.

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 for listing 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 ratio, duly standardised as provided for in Article 1 (2), fourth rule, shall be the daily basis of quotation, which shall be multiplied by 30, to remain all month in the situation of incapacity. temporary, risk during pregnancy or enjoyment of periods of maternity leave, or because of the difference between that number and the number of days you have actually worked in that month.

Third.-When the worker has entered the company in the same month in which the situation of temporary incapacity, risk during pregnancy or enjoyment of the periods of rest for maternity has begun, will be applied to that month set forth 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, under no circumstances shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum basis in force in each case. time 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 text 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, account shall be taken of the minimum contribution ceiling set out in Article 2 (2).

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 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 case 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 the occupation. by such concepts prior to the legal situation of unemployment or at the time when the obligation to list was terminated.

3. Such trading bases shall be standardised as provided for in Article 1 (2), fourth rule.

4. The resumption of the unemployment benefit, in the case of the suspension of the duty, will entail the resumption of the obligation to list on the basis of contributions corresponding to the time of the right to be born.

5. Where the right to unemployment benefit has been extinguished and, in application of Article 210 (3) of the recast of the General Law on Social Security, the worker chooses to reopen the initial right for the period he/she is entitled to the basis of contributions to the Social Security contribution, during the receipt of that 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, established at 407,790 pesetas per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each one.

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, provided that it does not exceed the the maximum base for the listing group of its professional category.

Third.-The contribution basis for each company shall be normalized in accordance with the provisions laid down in Article 1 (2).

Fourth.-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 407,790 pesetas 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 the to the provisions of paragraph 1, where deviations from the resulting contribution bases are in accordance with that distribution.

Article 10. Quotation from the trade representatives.

1. In accordance with the provisions of Article 95 of Law 54/1999 of 29 December 1999, the maximum basis for common contingencies applicable from 1 January 2000 to representatives of trade shall be 299,100 pesetas per month.

2. However, the trade representatives who, at 31 December 1999, were to be listed on a basis higher than that laid down in the preceding number, may continue to maintain that or increase it by the same percentage as have increased the maximum basis for listing in the General Regime. The share of the quota corresponding to the excess of the base chosen on the maximum basis laid down in No 1 shall be borne by the trade representative himself.

Article 11. Quote by the artists.

1. The maximum basis for contributions by artists ' common contingencies shall be as from 1 January 2000, the following:

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

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Professional Pesets/mesCategory Quote Group

Directors, choreographic, scene and artistic directors, first master teachers and radio and television presenters .................................. 1 407.790 Seconds and third master teachers, first and second Substitute teachers, and orchestra directors .......................... 2 407,790 choreographic masters, choir teachers, master teachers, band directors, regenders, radio and television announcers and broadcasters ................... 3 407,790 Actors, lyric and light music singers, caricatos, party-room animators, dancers, musicians and circus performers, varieties and folklore ......... 3 407,790 Adtogether of address ................ 5 369,750 Secretaries of address ............. 7 369.750

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

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Professional Pesets/mesCategory Quote Group

Directors ............................... 1 407,790 Photo Directors ............. 2 407,790 Production Directors and Actors. 3 407,790 Decorators ................................ 4 407,790 Monters, dubbing technicians, technical heads and dialogue adapters, second operators, makeup artists, technical assistants, first production assistant, photographer (photo fixed), figurines, heads of sound and management assistants .................... 5 369,750 Operator assistants, make-up assistants, second production assistants, taxiing secretaries, decorator assistants, hairdressers, hairdressing assistants, sound assistants, production secretary in service, assembly assistants, Management auxiliaries, auxiliator auxiliaries and production auxiliaries, comparets and figures......... 7 369.750

As provided for in Article 95 (2) (5.1) of Law 54/1999 of 29 December 1999 on the General Budget of the State for the year 2000, as well as in Article 32 (4) of the General Regulation on Listing and Settlement of Other Social Security Rights, the maximum ceiling for the bases of contributions on the basis of the activities carried out by an artist, for one or more undertakings, shall be annual and shall be composed of the sum of the maximum monthly basis for each contribution group in which the artist is registered.

2. The contribution bases for determining the contribution of the artists, as provided for in paragraph (b) of Article 32 (5) of the General Regulation referred to in the preceding number, shall be as from 1 January 2000 and for each group of quotation, the following:

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Listing Group ....................................... Pesetas/day

1..........................................................................13.407

2..........................................................................13.407

3..........................................................................13.407

4..........................................................................13.407

5..........................................................................12.156

7..........................................................................12.156

Article 12. Contribution of the Taurian professionals.

1. In accordance with the provisions of Article 95 of Law 54/1999 of 29 December 1999 on the general budget of the State for the year 2000, the maximum bases for the common contingencies of the Taurian professionals will be, from 1 of January 2000, the following:

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Professional Category ......................................... Group listing .................................... Pesetas/month

Bulls and Rejonters,

classified in groups "A" and "B" ............................. 1.......................................................407.790

Bulls and Rejonters,

classified in group "C" ............................................ 3......................................................392.070

Accompanying pickers and banderilleros

to group bulls "A" ............................... 2.......................................................399.870

Remaining picators and banderilleros...............................................................392.070

Stoque and Helpers, Postils,

comical heifers and toreros ......................................... 7.......................................................325.350

As provided for in Article 95 (2) (6.1) of Law 54/1999 of 29 December 1999 on the General Budget of the State for the year 2000 and Article 33 (4) of the General Regulation on Quotation (i) the maximum ceiling for the contribution bases for the Taurian professionals will be annual and will be made up of the sum of the maximum monthly basis for each of the groups involved; the contribution in which each professional category is framed.

2. The professionals who, at 31 December 1999, were listed on a basis of contributions exceeding that provided for in the preceding number, may continue to maintain that or increase it by the same percentage in which they have increased the maximum bases for contributions to the General Social Security System.

The share of the share corresponding to the excess of the chosen price base, as referred to in the preceding paragraph, on the maximum basis of quotation established for each listing group, shall be the exclusive charge of the trading group itself. Taurino professional.

3. The bases of quotation for the determination of provisional liquidations by the Taurian professionals provided for in Article 33 (5) (b) of the General Regulation on the Quotation and Settlement of Other Social Security Rights, shall, as from 1 January 2000 and for each listing group, be as follows:

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Listing Group ............. Pesetas/day

1...............................................131,000

2...............................................119,000

3..................................................88,000

7..................................................48,000

SECTION 2. SPECIAL AGRICULTURAL REGIME

Article 13. Bases and types of quotation.

1. As from 1 January 2000, the rate of the contribution of the employed person shall be 11,5 per 100 and that of the self-employed person shall be 18,75 per 100.

2. In accordance with Article 95 of Law 54/1999 of 29 December 1999, the monthly basis and the resulting monthly fixed quota applicable to employed persons shall be as from 1 January 2000 the following:

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Quote Base -Pesets/month

Professional Categories Listing Group Fixed-Pesets/month

1 Engineers and Licensors.

Senior management staff not included in Article 1.3.c) of the Workers ' Statute ................. 128,850 14,818 2 Technical Engineers, Perios and Assistants Graduates ..... 106,890 12,292 3 Administrative and de Workshop ........................... 92,940 10,688 4 Untitled Helpers ...... 86,250 9,919 5 Administrative Officers .... 86,250 9,919 6 Subalters ..................... 86,250 9,919 7 Administrative Auxiliary ... 86,250 9,919 8 first and second. 86,250 9,919 9 Third and Specialist Officers ........................ 86,250 9,919 10 Workers over the age of eighteen not qualified ......................... 86,250 9,919 11 Workers under the age of eighteen, whatever their professional category ........................ 86,250 9,919

3. The contribution base and the monthly fixed fee of the self-employed for common contingencies shall be as from 1 January 2000, the following:

Listing basis: 91,740 pesetas/month.

Monthly fixed fee: 17.201 pesetas/month.

The monthly fixed fee for self-employed persons for the coverage of permanent disability and death and survival contingencies arising from occupational accidents and occupational diseases shall be, as from 1 January 2000, of 917 pesetas.

4. Self-employed persons who are entitled to the voluntary improvement of temporary incapacity, as laid down in Article 46 of the General Regulation on the registration of undertakings and affiliation, ups, downs and variations in worker data In the case of Social Security, approved by Royal Decree 84/1996 of 26 January 1996, a quota of 2,018 pesetas, resulting from the application of the 2,2 per 100 common disease rate to the basis of the levy, shall be paid on a monthly basis from 1 January 2000. non-work accident, plus another of 459 pesetas, corresponding to 0.5 per 100 on that basis, by accidents at work and occupational diseases. These quotas shall be entered in conjunction with the compulsory quotas.

5. The daily basis for contributions for each of the groups of workers engaged in agricultural work for each other shall be the following: from 1 January 2000, the following:

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Daily Quotation Basis -Pesetas Listing Group Professional Categories

1 Engineers and Licensors. Senior staff not included in Article 1.3.c of the Staff Regulations. .. .. .. .. .. .. ... 5,732 2 Technical engineers, Peritos and Assistant graduates. ... .. .. .. .. ... 4,754 3 Administrative and Workshop Chiefs .. 4.133 4 Untitled Assistant ... ... ... 3,837 5 Administrative Officers ... ... ... 3,837 6 Subaltern ... .. .. .. .. .. ... ................................................ ... .. ... 3,837 8 First and second officers .. .. 3,837 9 Third and Specialist officers .. 3,837 10 Workers over eighteen years of age ... ... ... 3,837 11 Workers under the age of 18, whatever their professional category .. .. .. .. .. .. 3.837

The price for each real day will be obtained by applying 15,5 per 100 to the quotation mark indicated in the table above.

6. In the case of accidents at work and occupational diseases, it will be established in Royal Decree 2930/1979 of 29 December.

In accordance with the provisions of Article 95 of Law 54/1999 of 29 December 1999, undertakings which, before 26 January 1996, are listed in the form of quotas for hectares may maintain, during the financial year 2000, such trading mode.

7. In the case of employed persons of the Special Agricultural Social Security Scheme, the National Employment Institute shall enter the amount of the contribution to be paid, which shall be deducted from the fee to be paid. for those in the TC-1/9 Bulletin of the Quotation, adopted by Resolution of the General Directorate of the General Treasury of Social Security, of 3 January 1997.

SECTION 3. SPECIAL SCHEME FOR SELF-EMPLOYED OR SELF-EMPLOYED PERSONS

Article 14. Bases and types of quotation.

As of January 1, 2000, the rate and basis for this Special Regime will be as follows:

1. Quote Type: The 28.3 per 100.

However, where the self-employed or self-employed person has chosen not to be covered by temporary disability protection, the rate of contribution shall be 26.5 per 100.

2. Quote bases:

2.1 Minimum contribution base: 116,160 pesetas per month.

2.2 Maximum contribution base: 407,790 pesetas per month.

3. The contribution base for workers who, at 1 January 2000, are less than 50 years of age, shall be the one chosen by them, within the limits of the minimum and maximum basis, rounded up to a multiple of 3,000.

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, whatever 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 reduction, rounded up to a multiple of 3,000, or to choose a contribution basis by applying the general rules laid down, for such purposes, in that scheme Special.

5. Without prejudice to the provisions of the preceding number, and in accordance with Article 95 of Law 54/1999 of 29 December 1999, workers who, as at 1 January 2000, are entitled to the age of 50 or more may choose between the minimum base set out in the number 2.1 of this article or the minimum basis for which they wish, up to a maximum limit of 219,000 pesetas per month, unless they have previously been listed on a higher level basis, in which case they may maintain such a basis for listing or increasing it, at most, in the same percentage as the maximum basis on which the maximum basis has been increased (a) to the scheme.

6. If the amount resulting from the rounding to which the earlier numbers refer is higher than the maximum base of quotation or less than the minimum base, as set out in the number 2 of this Article, the maximum or minimum basis shall be taken, respectively.

SECTION 4. SPECIAL REGIME OF HOUSEHOLD EMPLOYEES

Article 15. Basis and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme will be, as of 1 January 2000, the following:

Listing basis: 86,250 pesetas per month.

Quote Type: 22 per 100.

When, in accordance with the current regulations, the distribution of the above mentioned type of quotation proceeds, this will be done as follows:

By the employer the 18.3 per 100 and the home employee the 3.7 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 FOR THE SOCIAL SECURITY OF SEAFARERS

Article 16. Applicable rules.

In accordance with Article 95 (6) of Law 54/1999 of 29 December 1999, the provisions of Section 1.a of this Chapter shall apply to the Special Regime for the Social Security of Workers. of the Sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of the Order of 22 November 1974, and to the provision of the contribution of workers included in the second and third groups, to which the Article 19 (6) of the recast of Laws 116/1969 of 30 December, and 24/1972, of 21 December June, adopted by Decree 2864/1974 of 30 August.

SECTION 6. TH RATIO REDUCING RATIOS APPLICABLE TO COMPANIES EXCLUDED FROM ANY CONTINGENCY AND TO COLLABORATING COMPANIES

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

Since 1 January 2000, the reduction coefficients to be applied to the fees payable by the companies excluded from any contingency shall be as follows:

(a) In the companies excluded from the family protection contingency, the coefficient 0,001 shall be applied, corresponding to 0,0008 to the fee charged by the undertaking and 0,0002 to the fee charged by the worker.

(b) In companies excluded from retirement and permanent disability and death and survival, arising from common sickness and non-occupational accidents, the coefficient 0,758 shall apply, corresponding to 0,632 to the Business quota and 0,126 to the employee's share.

(c) In companies excluded from the contingency of temporary incapacity arising from common sickness or non-work accident the coefficient 0,05 shall be applied, corresponding to 0,04 to the business quota and 0,01 to the quota of the worker.

(d) In companies excluded from the contingency of health care by common disease, risk during pregnancy, maternity and non-work accident the coefficient 0.079 shall apply, corresponding to 0,066 to the quota business and the 0,013 to the fee charged by the worker.

e) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also assumed, it will be reduced, in addition to the previous coefficients, to 0,023 of the share of the company and 0.005 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 Order of 25 November 1966 on the cooperation of undertakings in the management of the General System of Social Security, from the date of 1 January 2000 the reduction coefficient applicable to undertakings authorized to cooperate voluntarily in the management of the economic performance of temporary incapacity arising from common illness or non-work accident, in the form of referred to in Article 77.1 (b) and (d) of the General Law on Social Security, shall be 0,05 on the basis of the It would be up to them to satisfy not existing 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 OF OCCUPATIONAL ACCIDENTS AND OCCUPATIONAL DISEASES OF SOCIAL SECURITY IN RELATION TO THE COVERAGE OF THE ECONOMIC BENEFIT OF INCAPACITY TEMPORARY

Article 20. Determination of the quota fraction.

1. The proportion of the quota referred to in Article 71.2 of the General Regulation on the Partnership of the Mutual Insurance and Occupational Diseases of the Occupational Safety and Occupational Diseases, approved by Royal Decree 1993/1995 of 7 December 1995, which must be to receive the aforementioned collaborating entities for the financing of the coverage of the economic benefit of temporary incapacity arising from the common contingencies of the workers in the service of those of their associated enterprises which have opted for to formalise this coverage with the same, it shall be determined for the year 2000, applying the coefficient of 0,055 to the full share obtained for those undertakings as a result of applying the single rate of contribution in force for common contingencies to the relevant trading bases.

2. The proportion of the quota provided for in Article 76.2 of the Partnership Regulation referred to in the previous issue, which must be collected by the Mutual Insurance and Labour Accidents and Social Security Occupational Diseases for the financing of the coverage 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, fixed for the year 2000:

In the Special Regime of the Workers for Own or Autonomous Account, in the result of applying the type of 1.8 per 100 to the corresponding bases of quotation.

In the Special Agrarian System of Social Security, in a fixed monthly amount of 2,018 pesetas for common contingencies and 459 pesetas for professional contingencies.

SECTION 8 APPLICABLE COEFFICIENTS FOR DETERMINING THE QUOTATION IN THE CASE OF SPECIAL CONVENTION 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 2000:

(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 prior to 1 January 1998 by workers hired on a part-time basis and by workers who reduce the day by child or disability care, 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 cases covered by Article 11 of the Order of 18 July 1991 and in the Order of 4 August 1992 on the subscription of the Special Convention for workers receiving unemployment benefits with the right to Retirement contingency contribution:

For the entire contribution base chosen by the interested party, 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 National Institute of Employment, for the coverage of the retirement contingency, 0.56 at every moment, 0.56.

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. For those subscribed from 1 January 2000, the coefficient of 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, 0,43.

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 HEALTHCARE CONTRIBUTION IN SPECIAL CASES

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 2000, from 12,042 pesetas per month.

The fee for medical-pharmaceutical assistance by accident at work and occupational disease, in the cases referred to in the preceding paragraph, is fixed, as from 1 January 2000, in 645 pesetas per month.

The General Treasury of Social Security will apply to the concerts in force and to those who subscribe, from 1 January 2000, the quota or fraction of the quota, depending on the benefit that is established in each of them.

The quota set out in the preceding paragraphs shall apply from 1 January 2000 to the Special Conventions provided for in the Order of 18 February 1981 laying down the Convention on Assistance In the case of Spanish emigrants returning to the national territory, under Royal Decree 1564/1998 of 17 July 1998, the Special Convention for the Protection of the Public Health and the Protection of the Public Health and the Protection of the Public Health Spanish workers who carry out an activity for their own account abroad, and in the Royal Decree 1658/1998 of 24 July 1998 regulating the Special Convention on Health Care in the General System of Social Security for Spanish nationals residing in national territory who are the status of officials or employees of international intergovernmental organizations.

(b) As from 1 January 2000, it is fixed at 6,131 pesetas per month, per beneficiary, the quota for medical-pharmaceutical assistance and social services in the cases provided for in Decree 670/1976 of 5 March; Law 5/1979, of 18 September; in Law 35/1980 of 26 June; in Law 6/1982 of 29 March; and in Title II of Law 37/1984 of 22 October; cases all referred to in Article 54 of Law 37/1988, of 28 In December, the General Budget of the State 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: from 1 January 2000, from 7.725 pesetas, from which the Ministry of Labour and Social Affairs will be reintegrated, in charge of the worker, 1,171 pesetas.

SECTION 10. COEFFICIENTS TO BE APPLIED IN DETERMINING THE CONTRIBUTIONS TO BE PAID BY MUTUAL OCCUPATIONAL ACCIDENTS AND OCCUPATIONAL DISEASES AND OCCUPATIONAL DISEASES

PARTNERS FOR THE SUPPORT OF 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 26.4 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, after the part relating to the reinsurance mandatory.

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 aforementioned coefficient shall apply to the quotas of 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 AT THE LEVEL OF ASSISTANCE

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 text 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.

CHAPTER II

Listing for Unemployment, Wage Guarantee Fund and Vocational Training

Article 26. 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.

Regardless of their inclusion in the unemployment contribution basis, the calculation of the benefit-regulatory basis shall exclude the remuneration for overtime, as provided for in Article 211 (1) of the text recast of the General Law on Social Security.

2. The rates of contribution for unemployment, the Guarantee Fund and vocational training shall be as from 1 January 2000

following:

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 a training contract for traineeships, inter-inity except for the benefits under the Royal Decree-Law 11/1998 of 4 September 1998, and contracts, irrespective of the modality used, carried out with disabled workers who have recognised a reduction in their physical capacity or psychic not less than 33 per 100: 7,55 per 100, of which the 6 per 100 will be in charge of the company and 1.55 per 100 per employee.

2.1.2 Determined duration:

2.1.2.1 Recruitment of fixed-term duration: 8.3 per 100, of which 6.7 per 100 will be borne by the employer and 1.6 per 100 by the worker.

2.1.2.2 Contracting of fixed-term fixed-term contracts: 9.3 per 100, of which 7.7 per 100 will be borne by the employer and 1.6 per 100 by the employee.

When fixed-term, full-time or part-time hiring is carried out by temporary work companies to make contract workers available to contract workers: 9.3 per 100, of which 7.7 per cent 100 will be borne by the employer and 1.6 per 100 by the employee.

If the contract is made with a disabled worker, 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 Partner worker worker worker partners:

The worker members of the associated worker cooperatives included in Social Security Regulations, which are expected to have the unemployment contribution, shall be quoted at the rate provided for in paragraph 2.1.1 above.

2.2 Wage Guarantee Fund: 0.4 per 100, in charge of the company.

2.3 Professional training: 0.7 per 100, of which 0.6 per 100 will be in charge of the company, and 0.1 per 100, in charge of the worker.

Article 27. Bases and types in the Special Agrarian System of Social Security.

1. The contribution to the unemployment contingency of employed persons of a fixed character, included in the Special Agricultural System of Social Security, shall be obtained by applying to the monthly basis of contributions for real days, constituted for the corresponding sum of the daily bases set out in Article 13 (5) of this Order, 7,55 per 100, of which 6 per 100 shall be borne by the undertaking and 1,55 per 100 by the worker.

2. The contribution to the Salarial Guarantee Fund of employed persons, included in the Special Scheme referred to in the preceding number, shall be obtained by applying to the monthly basis of contributions per day of 0,4 per 100, in charge company.

Article 28. 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 26 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 29. 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.-This remuneration shall be added to the proportional share corresponding to Sundays and holidays, extraordinary payments and other remuneration concepts which have a periodicity in their accrual the monthly or that are not of a periodic nature and are satisfied within the year 2000.

Third.-The monthly basis of quotation, obtained from the application of the above rules, will be rounded to the nearest multiple of 3,000. In case of equidistance, the bottom will be taken.

Fourth.-If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum basis resulting from the provisions of Articles 30 and 31 of this Order or higher than the maximum established with general character for the various groups of professional categories, these or those, respectively, 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, second and third rules of the preceding number. In no case shall the basis thus obtained be higher, as from 1 January 2000, at the maximum ceiling referred to in Article 2 (1), and not less than 411 pesetas for each 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. Recast text of the General Law on Social Security.

4. In accordance with the provisions of Article 95 of Law 54/1999 of 29 December 1999, 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 Treaty The Law of the Workers ' Statute is subject to the additional levy provided for in Article 5 of this Order.

Article 30. 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. This result will be rounded up to the nearest multiple of 3,000.

Article 31. Minimum bases per hour.

As of 1 January 2000, the minimum rates of contribution for common contingencies applicable to part-time work contracts shall be as follows:

(VIEW PAGE 4116 IMAGE)

Hourly basis-Pesetas

Baseminima Professional Categories Per Hour-Pesetas Group

Professional Categories Quote Group

1 Engineers and Licensors. Staff of senior management not included in Article 1.3.c of the Staff Regulations ....................................... 615 2 Technical engineers, Perios and assistants entitled ................................ 510 3 administrative heads and Workshop ......... 444 4 Untitled assistants ..................... 411 5 Administrative officers ................... 411 6 Subalterants .................................... 411 7 Administrative auxiliaries ................. 411 8 First officers and second .......... 411 9 Third and Specialist Officers ...... 411 10 Workers over the age of eighteen not qualified ..................... 411 11 Workers under the age of 18, whichever is the professional category ................................. 411

Article 32. 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 quotation will be constituted by the regulatory basis of the corresponding benefit. Such a basis shall apply only to the days in which the worker was obliged to provide effective services within the undertaking, not to be in any of the above situations.

Article 33. 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 34. 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. Agricultural and Social Security, contracted on a part-time basis, in respect of which it shall be as laid down in Article 13 (5) of this Order.

CHAPTER IV

Listing on contracts for training and learning

Article 35. Determination of quotas.

1. In accordance with Article 95 (10) of Law 54/1999 of 29 December 1999 on the general budget of the State for the year 2000, 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 in the course of the year 2000, in accordance with the following:

(a) The contribution to Social Security shall consist of a single monthly fee, distributed as follows:

In the training contracts, 4,760 pesetas for common contingencies, of which 3,969 pesetas will correspond to the employer and 791 pesetas to the worker.

In the apprenticeship contracts, 3,885 pesetas for common contingencies, of which 3,240 pesetas will correspond to the employer and 645 pesetas to the worker.

In both modalities of contracts, 546 pesetas for professional contingencies, in charge of the employer, of which 306 pesetas will correspond to temporary incapacity and 240 pesetas to permanent incapacity, death and survival.

b) The share of the Salarial Guarantee Fund will be 304 pesetas/month, in charge of the employer.

(c) For the purposes of training, a monthly fee of 168 pesetas will be paid, of which 145 pesetas will correspond to the employer and 23 pesetas 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.

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 66.3 of the Order of 26 May 1999 for the development of the General Regulation on the Collection of Resources of the Social Security System, approved by Royal Decree 1637/1995 of 6 October 1995.

In such cases, the income shall be made by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force in the months to which the aforementioned salaries correspond are taken.

2. 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, to which undertakings must be formalised, shall be settled. (a) supplementary settlement for the differences in prices relating to the months of the year already elapsed, and increase, in the relevant part, the contributions to be entered during the financial year 2000.

3. 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. 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 text 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 in the case of workers who have received partial unemployment benefits, to the end of which it shall be applied to the fraction of the contribution base for such benefits. contingencies for the part of the day that they stop performing.

Additional provision third. 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, number 5 of the recast 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 31 of this Order.

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

1. In the Special Regime for Coal Mining, the price for the difference which exists between the standard base and the maximum base of the professional category of the worker, where appropriate, shall be made by applying the coefficient of 0.77.

2. 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.

The difference between the contribution base for occupational accidents and occupational diseases and the maximum contribution base applicable to the group in which the professional category or specialty is covered, if the latter is higher, the coefficient referred to in the preceding number 1 shall be applied to that difference.

The above criteria will also apply to the cases of professional categories or specialties which, having disappeared, will be re-created again.

3. The contribution of the Special Convention for Coal Mining to the Special Convention shall be as follows:

3.1 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 subscription 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 Article 6 (4) of the Order of 18 July 1991 governing the Special Convention on the Social Security System, which may be increased by a maximum of the percentage of variation of the minimum basis for listing in the General Regime.

As from the time the normalized listing basis for the relevant professional category or specialty is reestablished, the basis for listing in the Special Convention will be the basis for the establishment of the new category or professional specialty. normalised, without prejudice to the provisions of the second rule.

3.2 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 Article 6 (3) (b) of the Order of 18 July 1991. 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.

4. 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 which 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 fifth. 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, in the wording given by Royal Decree 1809/1986 of 28 June, using unemployed workers for the performance of social collaboration works, will be obliged to formalize the coverage of the contingency of occupational accidents and occupational diseases by such workers, and to enter the quotas corresponding to those contingencies.

2. The basis of contributions 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, where appropriate, as provided for in Article 8 (4) and (5) of this Order.

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 1,5 per 100, of which 0,8 per 100 shall correspond to the temporary incapacity and 0,7 per 100 to IMS, shall be applied to the contribution basis calculated in accordance with the preceding number.

Additional provision sixth. Quotation for the processing salaries.

The employer is the subject responsible for the fulfilment of the obligation to pay for the processing salaries paid as a result of processes followed by dismissal or termination of the contract of work for objective reasons, without prejudice to their right to claim from the State the amount of such wages and other compensation which may correspond to it, in accordance with the terms laid down in Article 57 (2) of the recast of the Law on the Staff Regulations, and in Royal Decree 924/1982, of 17 April, on claims to the State for wages of processing of dismissal, and other supplementary provisions.

The income of the corresponding quotas will be made within the period provided for in Article 66.3.2 of the Order of 26 May 1999.

Additional provision seventh. Quotation in cases of Special Convention entered into by recipients of unemployment benefit.

In the cases referred to in point (d) of Article 21 of this Order, if the Special Convention brings its cause of employment regulation files authorized prior to 1 January 1998, the following coefficients:

For the entire contribution base chosen by the interested party, for the coverage of the contingencies of permanent incapacity, death and survival, the 0.33.

By the difference between that chosen base of quotation and the one by which the National Institute of Employment, for the coverage of the retirement contingency, the 0.40.

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, in the wording of Articles 34 and 22 of Laws 50/1998 of 30 December 1998 and 55/1999 of 29 December 1999, Fiscal, Administrative and Social Order Measures for the years 1999 and 2000, respectively, Companies shall request a specific listing account code.

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 95 of the Law 54/1999, of 29 December, of the General Budget of the State for the year 2000, would have opted for the maximum permitted bases until that time, they will be able to choose, until the last day of the month following that of the publication of the present Order in the 'Official Journal of the State' shall mean any basis of quotation between the Member States for which the They shall be listed and the maximum limit applicable to them, rounded up to a multiple of 3,000. The new base chosen shall be effective from 1 January 2000.

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 2000, would have been made, may be entered, without payment of late payment, within the period prescribed which 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 which arise 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 which the If they are listed, they may be entered, without a late payment, 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 bases of contribution applicable in the Special Regiments of the Social Security of the Workers of the Sea and for Coal Mining.

The contribution of workers included in the second and third groups of the Special Regime of the Social Security of the Workers of the Sea, in respect of all contingencies, and by the workers included in the Regime Special Social Security for Coal Mining, with respect to common contingencies, shall be carried out on the bases established for 1999, until, in accordance with the provisions of Article 95 (6) and (7) of Law 54/1999, On 29 December, the bases for listing which are to be used in the present financial year are approved, without prejudice to regularisations to which, subsequently, there is a place.

Transitional disposition fourth. Statement of performances by the artists and the Taurian professionals.

Taurine professionals and artists must formalize the annual declaration of actions carried out for the 1999 financial year, within the period ending on the last day of the month following that of the publication of the Order in the "Official State Gazette".

Transient disposition fifth. Medical examinations included in the coverage of occupational accidents and occupational diseases.

Mutual Occupational Accidents and Occupational Diseases of Social Security may continue to develop as activities covered by the coverage of occupational accident and disease contingencies. (a) Social Security professionals laid down in Chapter II of the Order of 22 April 1997 governing the arrangements for the operation of such entities in the development of occupational risk prevention activities; general medical examinations referred to in its third transitional provision.

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 2000.

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, January 28, 2000

PIPE SLES

Excmo. Mr Secretary of State for Social Security and Ilmos. Mr Deputy Secretary and Secretary-General for Employment.

ANNEX

Pesetas/Euros equivalences of the amounts contained in the Social Security Listing Order for the year 2000

I. GENERAL SYSTEM

(Article 2) Topes maximum and minimum quote.

(VIEW PAGE 4119 IMAGE)

......................... Pesetas/month ........................... Euro/month

Maximum cap ..... 407.790 ................................. 2,450, 87

Minimum stop ...... 82,470 ..................................... 495.65

(Article 3) Maximum and minimum contribution bases.

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Minimum bases-Pesets/month Minimum bases -Euros/month Maximum bases-Pesets/month Maximum bases-Euros/month Group of contributions Professional categories

1 Engineers and Licensors. Senior staff not included in Article 1.3.c of the Staff Regulations. ... ... ........ 122,970 739.06 407,790 2.450.87 2 Technical engineers, Perios and Assistant graduates .. .. .. ................................... .. .. .. .. .. .. ... .. ... ... ...................... .. 88,680 532,98 407,790 2,450,87 4 Untitled assistants. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... ... ....... ... 82,470 495,65 407,790 2,450,87 5 Administrative officers. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... .. 82,470 495,65 369,750 2,222,24 6 Subalterns. ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... .. ... ... ... ...... ...

82,470 495,65 369,750 2,222,24 7 Administrative auxiliaries .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... ........................................

Pesetas/day Euros/day Pesetas/day Euros/day

8 First and second officers .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... 2,749 16.52 12,325 74.07 9 Third and Specialist Officers. ... .. .. .. .. .. ... ... .. 2.749 16.52 12.325 74.07 10 Peons .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... ... ..... .. 2,749 16,52 12,325 74,07 11 Workers under the age of eighteen, whatever your professional category .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. 2.749 16.52 12.325 74.07

(Article 10) Quotation of trade representatives.

Maximum base: 299,100 pesetas per month (1,797.63 euros per month).

(Article 11) Quotation of the artists.

1. Maximum bases of contribution for common contingencies.

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

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Working Group Professional Category Pesetas/month Euros/month

Directors, choreographic, scene and artistic directors, first master teachers and radio and television presenters ......... 1 407,790 2.450.87 Seconds and third master teachers, first and second teachers substitutes, and orchestra directors ....................... 2 407,790 2,450.87 choreographic masters, choir teachers, master teachers, band directors, rulers, pointers and radio and television announcers .................... 3 407,790 2.450.87 Actors, lyric and light music singers, caricates, party-room animators, dancers, musicians and circus performers, varieties and folklore ................. 3 407,790 2.450.87 Address Adtogether ........ 5 369.750 2.222.24 Management Secretaries ..... 7 369.750 2.222.24 1.2 Production, dubbing or synchronisation of films (both in the form of film, short film or advertising) or for television.

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

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Working Group Professional Category Pesetas/month Euros/month

Directors ........................ 1 407,790 2.450.87 Photo Directors ...... 2 407,790 2.450.87 Production Directors and Actors ......................... 3 407,790 2.450.87 Decorators ..................... 4 407,790 2.450.87 Monters, dubbing technicians, technical heads and dialogue adapters, second operators, makeup artists, technical assistants, first production assistant, photographer (photo), figurines, heads of sound and management assistants ....................... 5 369,750 2,222.24 Operator assistants, make-up assistants, second production assistants, taxiing secretaries, decorator helpers, hairdressers, hairdressing assistants, sound assistants, production secretary in service, helpers of assembly, management auxiliaries, auxiliator auxiliaries and production auxiliaries, comparets and figuration ............... 7 369.750 2.222.24

2. Trading bases on account.

(SEE PAGES 4120 AND 4121)

Listing Group ............................. Pesetas/day ........................ Euro/day

1 ............................................................... 13.407 ............................... 80.58

2 ............................................................... 13.407 ............................... 80.58

3 ............................................................... 13.407 ............................... 80.58

4 ............................................................... 13.407 ............................. 80.58

5 ............................................................... 12.156 .............................. 73.06

7 ............................................................... 12.156 .............................. 73.06

(Article 12) Quotation of the Taurian professionals.

Maximum Quotation Bases.

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Working Group Professional Category Pesetas/month Euros/month

Bulls and rejonters, classified in groups "A" and "B" ....... 1 407.790 2.450.87 Bull and re-jonter matadors, classified in group "C" .................. 3 392,070 2,356,39 Picadors and banderilleros accompany bulls of the group "A" .... 2 399.870 2.403.27

Working Group Professional Category Pesetas/month Euros/month

Remaining pickers and banderilleros .......................... 3 392,070 2,356,39 Mozos of stoque and helpers, pointmen, heifers and comical toreros ............. 7 325,350 1,955,39

Quotation bases to account:

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Listing Group .................. Pesetas/day ................. Euro/day

1 ..................................................... 131,000 ..................... 787, 33

2 ..................................................... 119,000 ..................... 715, 20

3 ....................................................... 88,000 ..................... 528, 89

7 ....................................................... 48,000 ..................... 288, 49

II. SPECIAL AGRICULTURAL SCHEME

Employed workers

(Article 13) Monthly bases and monthly fixed fee for common contingencies.

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Professional Categories Listing Group-Pesets/month

Quote Base -Euros/month

Fixed quota -Pesets/month Fixed quota -Euros/month

1 Engineers and Licensors. Senior staff not included in Article 1.3.c) of the Staff Regulations ... ... 128,850 774,40 14,818 89,06 2 Technical engineers, Perios and assistant graduates ... ... ..................... 106,890 642.42 12,292 73.88 3 Administrative and Workshop .. ... .. .. .. .. .. .. .. .. .. ... ....... 92,940 558,58 10,688 64,24 4 Untitled assistants. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ..................................... .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... 86,250 518.37 9,919 59.61 6 Subalterns. ... .. .. .. .. .. .. .. .. .. .. .. .. ... ... .............. ... 86,250 518,37 9,919 59,61 7 Administrative Assistants .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... .. ....... .. ..... .. .......... ... 86,250 518,37 9,919 59,61 8 First and second officers ... .. .. .. .. .. .. .. .. .. .. .. ... .................................................. .. .. .. .. .. .. .. .. .... ... .. ... 86,250 518,37 9,919 59,61 10 Workers over the age of eighteen. ... ... 86,250 518,37 9,919 59,61 11 Workers under the age of 18, irrespective of their professional status.

.. .. .. .. .. .. .. .. ... ...............................

Daily Basis for trading for real days.

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Professional Categories Trading Group Daily Basis-Pesetas

Daily Quote Base -Euros

1 Engineers and Licensors. Senior staff not included in Article 1.3.c) of the Staff Regulations ... .. ......................................................... 4,754 28.57 3 Administrative and Workshop Heads. 4,133 24,84 4 Untitled assistants. ... .. ... 3,837 23.06 5 Administrative Officers. ... ... 3,837 23.06

Professional Categories Trading Group Daily Basis-Pesetas

Daily Quote Base -Euros

6 Subalters. ... .. .. .. .. .. .. ... 3,837 23.06 7 Administrative Aids. ... ... 3,837 23.06 8 First and second officers ... 3,837 23.06 9 Third and Specialist Officers. 3,837 23.06 10 Workers over eighteen years of age not qualified .. ... 3,837 23.06 11 Workers under the age of eighteen, whatever their professional status ... ............................... 3,837 23.06

Self-employed workers.

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Pesetas/month Euros/month

Monthly Listing Base ........ 91,740 551,37 Monthly Fixed Fee for Common Contingencies ....................... 17.201 103.38 Monthly Fixed Fee for Professional Contingencies ................. 917 5.51

Fee for voluntary improvement of temporary disability.

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Pesetas/month Euros/month

For common sickness ............. 2,018 12.13 For accident at work and occupational disease ................ 459 2.76

III. SPECIAL ARRANGEMENTS FOR SELF-EMPLOYED OR SELF-EMPLOYED PERSONS

(Article 14) Listing bases.

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.......................................................... Pesetas/month .................... Euro/month

Maximum Listing Base ............. 407.790 ............................ 2,450, 87

Minimum Listing Base .............. 116.160 .............................. 698, 14

Maximum contribution base for workers with fifty or more years completed by 1 January 2000:

219,000 pesetas per month (1,316.22 euros per month).

IV. SPECIAL ARRANGEMENTS FOR HOUSEHOLD EMPLOYEES

(Article 15) Listing bases.

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.......................................................... Pesetas/month ............................ Euro/month

Listing Base ................................ 86.250 .................................. 518, 37

V. FINANCING OF THE FUNCTIONS AND ACTIVITIES ATTRIBUTED TO THE MUTUAL OF OCCUPATIONAL ACCIDENTS AND OCCUPATIONAL DISEASES OF SOCIAL SECURITY IN RELATION TO THE COVERAGE OF THE ECONOMIC BENEFIT OF TEMPORARY INCAPACITY

(Article 20.2)

For the self-employed persons included in the Special Agrarian Social Security Regime.

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................................................................ Pesetas/month ...................... Euro/month

By common contencies ....... ............... 2.018 .............................. 12, 13

By professional contingencies ................... 459 ................................ 2, 76

VI. HEALTH CARE CONTRIBUTION IN SPECIAL CASES

(Article 23)

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................................................................... Pesetas/month ....................................... Euro/month

a) Cuota medical-pharmaceutical assistance

by common disease ............................... 12.042 .................................................. 72, 37

Medical-pharmaceutical assistance fee

by job accident and

occupational disease ................................... 645 .................................................. 3.88

b) Assumed assumptions

in Article 54 of Law 37/1988,

of December 28, of Budgets

General of the State for 1989.

Medical-pharmaceutical assistance fee

and social services ................................... 6.131 ................................................... 36, 85

c) Healthcare in favor of

migrant workers and their families

residents on national territory.

Monthly Fee ............................................... 7,725 ................................................... 46, 43

Ministry of Labor's drawback and

Social affairs in charge of the worker ........ 1.171 .................................................. 7.04

VII. LISTING IN THE CASE OF PART-TIME CONTRACTS

(Article 29)

Minimum per hour ceiling: 411 pesetas (2.47 euros).

(Article 31) Minimum Bases for Hours.

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Minimum Base Per Hour -Pesetas

Minimum Base Per Hour -Euros

Professional Categories Quote Group

1 Engineers and Licensors.

Senior management staff not included in Article 1.3.c) of the Workers ' Statute. 615 3.70 2 Technical engineers, Perios and Assistant graduates ........... 510 3.07 3 Administrative and Workshop Heads ................................. 444 2.67 4 Untitled assistants .......... 411 2.47 5 Administrative Officers ........ 411 2.47 6 Subalters ......................... 411 2.47 7 Administrative Aids ...... 411 2.47 8 First and second. 411 2.47 9 Third and Specialist Officers ............................... 411 2.47 10 Workers over eighteen years of age not qualified. 411 2.47 11 Workers under the age of 18, whichever category is professional 411 2.47

VIII. CONTRIBUTION TO THE TRAINING AND LEARNING CONTRACTS

(Article 35) Determination of quotas.

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Pesetas/month Euros/month

a) Social Security Quote:

Contracts for training:

For Common Contingencies ........ 4,760 28.61

By the employer .......... 3,969 23.86 By the worker ............ 791 4,75

Learning Contracts:

For Common Contingencies ........ 3,885 23.35

By the employer .......... 3.240 19.47 In charge of the worker ............ 645 3.88

For both contract modes:

By professional contingencies in charge of the entrepreneur ............. 546 3.28

For temporary incapacity ....... 306 1.84 For permanent disability and death and survival .......... 240 1.44

(b) Share of the Salarial Guarantee Fund, under the responsibility of the employer ................................. 304 1.83 c) Fee for Vocational Training ................................... 168 1,01

By the employer .......... 145 0.87 In charge of the worker ............ 23 0.14