Article 109 (2) of the recast text of the General Law on Social Security, in the wording given to it by Article 82 of Law 13/1996 of 30 December 1996 on fiscal, administrative and administrative measures It lists the concepts excluded from the contribution base to the General System of Social Security and provides in its last paragraph that in the regulatory development of certain of these concepts it will be sought Possible homogeneity with the established effect on the performance of personal work by the system tax.

In compliance with that legal mandate, Royal Decree 1426/1997 of 15 September amended, inter alia, Article 23 of the General Regulation on the listing and settlement of other social security rights, adopted by Royal Decree 2064/1995 of 22 December 1995 on the basis of contributions to the General System of Social Security, regulating those concepts which are excluded in accordance with the current tax rules, that is to say, Law 18/1991, of 6 June, of the Tax on the Income of the Physical Persons, and the Regulation adopted by Royal Decree 1841/1991 of 30 December 1991. This adjustment to the tax system was also extended with regard to the positive definition of that basis of contribution to the General Social Security Scheme as regards remuneration in kind and its assessment.

Therefore, once the new rules of the Income Tax of the Physical Persons, contained in Law 40/1998 of 9 December, and in its Rules of Procedure approved by Royal Decree 214/1999 of 5 February, are issued, Article 23 of the General Regulation of 22 December 1995 is necessary to amend the provisions of the General Regulation of 22 December 1995 on the basis of the levy, as appropriate, on the new provisions on that tax.

On the other hand and by reason of the principle of normative hierarchy, it is appropriate to amend those other precepts of the repeated General Regulation on the listing and settlement of other rights of the Social Security, December 1995, which have been affected by certain legal provisions issued after their approval and, in particular, by the latest General Budget Laws of the State as in force for the present financial year, Law 49/1998 of 30 December. This is the case with Article 24 of the Regulation concerning the additional levy for overtime and Article 52 (1) and (2) on the basis of contributions to the Special Scheme for the Social Security of Workers of the Sea, in order to collect in them the legal application of the same rules of determination of the bases of quotation in that Scheme in relation to the workers included in the second and third listing groups of the same.

The amendment of Article 26.3 on the assimilation of professional categories and, in accordance with the provisions of Article 45 of Law No 30/1992, of 26 June 1992, is carried out in the Regulation itself. In November, a new additional provision was introduced to enable the use of electronic, computer and telematic means in the implementation of the common administrative and administrative procedure. the acts on the regulated and the validity and effectiveness of the documents on accreditation of compliance with social security obligations produced through the means prior to the administrative certificates issued by the competent body for such purposes, where such obligations are to be credited to the effects of the conclusion of administrative contracts, as required by Royal Decree 390/1996 of 1 March 1996 to apply for grants and aid under Royal Decree 2225/1993 of 17 December 1993 or for any other matter.

In its virtue, on the proposal of the Minister of Labor and Social Affairs, with the prior approval of the Minister of Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers in its meeting on 10 December 1999,

D I S P O N G O:

Single item. Amendment of Articles 23, 24, 26 (3) and 52 (1) and (2) of the General Regulation on the Listing and Settlement of Other Rights of the Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995, to which a new additional provision is added.

1. Article 23 is worded as follows:

" Article 23. Basis of quotation.

1. In the General System of Social Security the basis of contributions for all contingencies and situations covered by the protective action of the same, including those of accidents at work and occupational disease, shall be constituted by the total remuneration, whatever form or denomination, which, on a monthly basis, has the right to receive the worker or the person who is actually receiving the worker, for the purpose of the work which he or she carries out as an employed person.

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

B) For the purposes of their inclusion in the listing basis, all economic perceptions received by the workers, in money or in kind and in return for the effective work or periods of time, shall be considered as remuneration. (a) the amount of time available for the work, as well as the concepts resulting from the provisions of paragraph 2 of this Article.

(a) For these purposes, they constitute in-kind perceptions 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 real expense for those who grant them.

When the employer gives the worker cash amounts for the worker to acquire the goods, rights or services, the economic perception received by the worker will have the consideration of money.

(b) The goods, rights or services specified in Article 43 (2) of Law 40/1998 of 9 December 1998 on the Income Tax of Persons shall not be regarded as economic perceptions in kind. Physical and other tax rules, as well as in Articles 42, 43, 44 and 45 of its Rules of Procedure, approved by Royal Decree 214/1999 of 5 February, in the terms and conditions laid down in those Articles.

(c) Perceptions in kind, for the purposes of listing, shall be assessed in the manner set out for each of them in Article 44 of that Law 40/1998 of 9 December, and in Articles 46 and 47 of its Rules of 5 February 1999.

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

A) Diets and allowances for travel expenses, locomotion expenses, when they correspond to the displacements of the worker outside their usual centre of work to perform the same in different places, as well as the urban and distance transport or those replacing them, by posting of the worker from their residence to the usual centre of work, in the following terms and amounts:

(a) For the purposes of their exclusion from the social security contribution basis, only the allowance and allowances for travel expenses shall be taken for the amounts intended by the employer to compensate for the normal costs. for maintenance and stay in restaurants, hotels and other hospitality establishments, payable in respect of expenses in a municipality other than the usual place of work of the worker and of the place of residence.

These living and subsistence expenses shall not be counted on the basis of contributions when the same is exempt from tax in accordance with Article 8 (3), (4), (5) and (6) of the Income Tax Regulation. Natural Persons, approved by Royal Decree 214/1999 of 5 February.

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

(b) To the same effects of their exclusion on the basis of social security contributions, the amounts allocated by the employer to compensate for the costs of the worker for their displacements are considered to be the same as those of the employer. 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 by the worker, shall be excluded from the contribution base in the cases and within the scope set out in paragraphs 2, 4, 5 and 6. Article 8 (A) and Article 8 (B) of the Indicated Income Tax Regulation of the Physical Persons, approved by Royal Decree 214/1999 of 5 February.

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

(c) For the purposes of exclusion on the basis of quotation, use shall be made of urban transport and distance or equivalent quantities to be paid or to be paid to the worker or assimilated by his posting from the place of of your residence to the usual centre of work and vice versa.

In any case, these plusses, which for the purposes of quotation will only need justification when they are individually stipulated in a contract of employment, shall be excluded from the quotation base provided that their value does not exceed as a whole of 20 per 100 of the interprofessional minimum wage in force at the time of the accrual, not including the part corresponding to extraordinary payments, in other cases, in that basis the resulting excess.

(d) The amounts exempted from the contribution in this paragraph (A) shall be subject to review by the Minister for Labour and Social Affairs.

B) Compensation for death and for transfers, suspensions, dismissals and cesses.

C) The amounts paid in the form of currency bankruptcy and the compensation for wear and tear of tools and the acquisition and maintenance of working garments, when such expenses are actually incurred by the worker and are the normal of such useful or garments.

These amounts and allowances shall be excluded from the contribution base when, as a whole, they do not exceed 20 per 100 of the interprofessional minimum wage in force at the time of the accrual, not including the pro-rata of the extraordinary pagas. In the case of a period exceeding the monthly period, those shall be pro rata in the words referred to in paragraph 1 (A) of this Article and shall be excluded from the contribution base where they do not exceed 20% of the the minimum wage, not including the corresponding part of the extraordinary payments.

Excess over both limits will be included in the listing basis.

D) Products in kind voluntarily granted by companies.

(a) For these purposes, the perceptions referred to in paragraph 1 (B) of this Article are considered to be such, the delivery of which by the undertaking is not due by virtue of a standard, collective agreement or contract of employment; included in paragraph (F) below.

(b) Products in kind voluntarily granted by undertakings shall be valued in accordance with the provisions of paragraph 1 (B) (c) of this Article and shall be excluded from the listing provided that their joint valuation is not exceeds 20 per 100 of the minimum inter-professional salary in force at the time of its accrual, not including the part corresponding to extraordinary payments. The excess over the indicated amount shall be computed on the basis of quotation.

E) Perceptions by marriage.

F) The benefits of Social Security, in any case, as well as its improvements and the assistance granted by the companies, the latter two in the following terms:

(a) Improvements in social security benefits are considered to be the perceptions delivered directly by employers to their employees or assimilated as well as the contributions made by those to the social security schemes. (a) pensions and supplementary social security schemes for their employees, as referred to in Articles 192 and 193 of the General Law on Social Security, provided that the benefit obtained by the person concerned involves a supplement to the the perception that the Social Security system grants to it in its contributory mode.

(b) In the care allocations referred to in this paragraph, the following shall be considered as:

1. Delivery to workers in assets, free of charge or at a lower price than the normal market, of shares or units of the company itself or of other companies of the group of companies, in the part that does not exceed, for the total of those delivered to the worker, of 500,000 pesetas per year or 1,000,000 pesetas in the last five years and under the other conditions laid down in Article 42 of the Financial Income Tax Regulation of 5 of February 1999.

2. The amounts to be used to meet the costs of studies of the worker or assimilated by institutions, employers or employers and financed directly by them for the updating, training or recycling of their personnel, when they are required by the development of their activities or the characteristics of the posts, even where their actual performance is carried out by other persons or specialised entities.

When such expenses are not required for the development of those activities or characteristics and are due by standard, collective agreement or contract of employment, provided that their performance is justified and (a) in the form of remuneration in kind under the terms set out in paragraph 1 (B) of this Article.

In both cases, the costs of maintenance and stay as well as of locomotion shall be governed by the provisions of paragraphs 2.A (a) and (b) of this Article.

3. The deliveries of products at discounted prices to be carried out in canteens or in eaters of a social character, having such consideration the direct or indirect formulas for the provision of the service, accepted by labour law, in which the requirements laid down in Article 44 of the Income Tax Regulation of the Physical Persons of 5 February 1999 are met.

However, if by collective agreement it is possible to replace the dining room service by money supply, it will only be part of the basis of the levy on the excess resulting from the application of the rules contained in paragraphs 1 and 2.1.o of that Article.

4. The use of goods for the social and cultural services of personnel.

5. º The premiums or fees paid by the employer under contract of accident insurance, occupational disease or civil liability of the worker, as well as the premiums or contributions paid by him to insurance institutions for the coverage of the worker's common sickness and, in the latter case, in the terms and with the limits laid down in Article 45 of the said Regulation on the Income Tax of the Physical Persons, 5 February 1999.

6. Aquellas other assignments that are expressly established by law or in execution of it.

The allocations referred to in the preceding paragraphs, which meet the requirements and up to the amounts indicated in them, shall not be considered to be in kind for the purposes of paragraph 2.D.) of this article.

The excess over such amounts will be included in the listing basis.

G) Extraordinary hours, except in the basis of contributions for accidents at work and occupational diseases and without prejudice to the additional condition under the terms laid down in Article 24 of this Regulation.

3. The provisions of the above paragraph are without prejudice to the specialities provided for in Section 10.a of this Chapter, as well as to the powers of the Ministry of Labour and Social Affairs 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 sectors where the prolongation of the day is characteristic of its activity. "

2. Article 24 is worded as follows:

" Article 24. Additional contribution for overtime.

1. The remuneration to be paid by workers for overtime, irrespective of their contribution for the purposes of accidents at work and occupational diseases, shall be subject to an additional levy, which is intended to increase the general resources of the social security system, and which will not be computable for the purpose of determining the basis for the benefits.

2. The special rate of contribution provided for in the General Budget Law for each financial year shall be applied in the additional levy for overtime, which is motivated by force majeure.

In the case of overtime not covered by the preceding paragraph, the general rate of contribution set out in that State General Budget Law for each financial year shall apply. " 3. Article 26 (3) is worded as follows:

" 3. The General Directorate of the General Treasury of Social Security is the body responsible for determining the assimilation of the various persons within the scope of the General Regime, as well as the assimilation of new categories. which may be set up, subject to prior reporting by the Labour and Social Security Inspectorate.

The Labour and Social Security Inspectorate may, on its own initiative, initiate a file proposing the assimilation of those professional categories which, notwithstanding the provisions of the preceding paragraph, have not been the subject of Take the form in the regulated form. "

4. Article 52 (1) and (2) shall be drawn up in the following

:

" 1. For the purposes of determining the bases of contribution for all contingencies and situations protected by this Special Scheme, in respect of the workers included in the second and third groups of the contribution groups to which the Article 54 (2) and (3) shall be deemed to be paid in effect for the purposes of the Ministry of Labour and Social Affairs, on a proposal from the Social Institute of the Navy, heard by the trade union organisations. and business representative, the fishermen's and the organizations of Fishery producers.

This determination shall be made by provinces, fishing modalities and professional categories on the basis of average values of the remuneration received in the previous year and by the procedure established by the Ministry Labour and Social Affairs.

2. The bases of contribution determined in accordance with the above paragraph for the workers included in the second and third groups of Article 54 (2) and (3) shall be unique, without taking into account the minimum and maximum expected for the remaining activities. However, such bases may not be lower than the minimum bases laid down for each financial year for the various occupational categories under the General Social Security Scheme. "

5. A new additional provision is added sixth, with the following wording:

" Additional disposal sixth. Application of technical means: validity and effectiveness of the documents produced through them.

1. The use of media, media and electronic, computer and telematic applications in the actions relating to the listing and settlement of other social security rights is subject to the approval of the relevant Order of compliance with Royal Decree 263/1996 of 16 February, which regulates the use of electronic, computer and telematic techniques by the General Administration of the State.

2. The data and other information that is accredited to be current in the fulfilment of obligations with the Social Security may be the object of authorized printing through electronic, computer or telematic means by means of the inclusion, in the document issued, the electronic fingerprint and identification code of the General Treasury of Social Security, in the terms established or established by the Ministry of Labour and Social Affairs. The information thus printed will be used to certify the compliance with the obligations with the Social Security for the purposes of the conclusion of administrative contracts, as required by article 9 of the Royal Decree 390/1996 of 1 March partial development of Law 13/1995, of 18 May, of Contracts of Public Administrations, as well as to request the granting of subsidies, aid or public subsidies, under the Regulation approved by Royal Decree 2225/1993, of 17 of December, or for any other matter, enjoying the same validity and effectiveness as the certificates issued for such purposes by the competent bodies of that Joint Social Security Service. '

Single repeal provision. Regulatory repeal.

Since the entry into force of this Royal Decree, all provisions of the same or lower rank are repealed.

Single end disposition. Entry into force.

The provisions of this Royal Decree shall enter into force on the day following that of its publication in the "Official Gazette of the State", except as provided for in paragraph 1 of its sole article, which shall apply to the fees payable to from the month following that of that publication.

Given in Madrid to 10 December 1999.

JOHN CARLOS R.

The Minister of Labour and Social Affairs,

MANUEL PIMENTEL MISSILES