Article 89 of Law 65/1997 of 30 December 1998 on the general budget of the State for 1998 lays down the bases and rates of contribution to social security, unemployment, the guarantee fund and vocational training. In 1998, the Minister for Labour and Social Affairs was empowered in paragraph 11 to lay down the rules necessary for the implementation and development of the provisions of the year.

To this end, this Order responds, through which the legal provisions for social contributions for the financial year 1998 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 and Article 89 (6) of Law 65/1997 of 30 December 1997 adapting the bases of the general levy on the assumption of contracts in time as well as the contribution to the Special Agricultural Social Security Scheme.

In the case of accidents at work and occupational diseases, the current premium rate will continue to apply as long as the government proceeds to the approval of a new one, according to the mandate contained in the Additional provisions of Law 65/1997 of 30 December 1997.

Furthermore, until such time as the Government has to adopt the necessary provisions for the extension of the protective action of the Social Security of the contract workers for the training and the contracts in time (a) partial duration of less than 12 hours per week or forty-eight hours per month, in accordance with the transitional provision of Law 63/1997 of 26 December 1997 on Urgent Measures for the Improvement of the Labour Market and the Promotion of the Indefinite recruitment, the contribution corresponding to the same shall be governed by the rules established in This Order.

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. In the same way, the quotas are set to be met by the provision of the provision of health care from the Social Security to groups other than the same.

In its virtue, and in the use of the powers conferred in Article 89 of Law 65/1997, of December 30, of the General Budget of the State for 1998, and in the single final provision of the General Regulation on Quotation and Settlement of other Social Security Rights, according to the State Council, I have arranged:

CHAPTER I

Social Security Quote

SECTION 1.A 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, adopted by Royal Decree 2064/1995 of 22 December 1995, in the wording made by Royal Decree 1426/1997 of 15 September 1997.

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. -A remuneration computed in accordance with the previous rule, 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 1998 financial year. 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 1998, the maximum ceiling for the contribution base to the General Social Security Scheme shall be 392,700 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 of the maturity perceptions higher than the monthly payment received by the employee, without being able to be less than 79,380 pesetas per month.

Article 3. Maximum and minimum rates of contribution.

As provided for in Article 89 of Law 65/1997 of 30 December 1997, the contribution to the General Social Security Scheme for common contingencies will be limited for each group of professional categories by the the following minimum and maximum bases:

Minimum Bases/Maximum Bases/Group of

-/-/Quote/Professional Categories

Pesetas/month/Pesetas/month

1/Engineers and Licensors. Senior staff not included in Article 1.3.c) of the Workers ' Statute/118,440/392,700

2/Technical Engineers, Perios and Assistant Assistants/98,220/392,700

3/Administrative and Workshop Chiefs/85.410/392,700

4/Untitled Helpers/79,380/392,700

5/Administrative Officers/79,380/322.230

6/Subalters/79,380/322.230

7/Administrative Auxiliary/79,380/322.230

Pesetas/day/Pesetas/day

8/First and second officers/2.646/10.741

9/Third and Specialist Officers/2.646/10.741

10/Peons/2.646/10.741

11/Workers under the age of eighteen, whichever category is professional/2.646/10.741

Article 4. Types of quotation.

As of 1 January 1998, 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. In the case of accidents at work and occupational diseases, the percentages of the premium rate approved by Royal Decree 2930/1979 of 29 December 1979, being the sole responsibility of the company, will be reduced by 10 per 100.

Article 5. Additional levy for extra hours.

According to the provisions of Article 89 of Law 65/1997 of 30 December 1997, 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 overtime will be made by applying the rate of 14 per 100, of which the 12 per 100 will be borne by the company, and the 2 per 100 by the worker.

The additional contribution for overtime that does not have the consideration referred to in the previous paragraph shall be made by applying the type of 28.3 per 100, of which 23.6 per 100 shall be borne by the company, and 4,7 per 100 by the worker.

Article 6. Contributions during the situations of temporary incapacity and maternity.

1. The obligation to list remains in situations of temporary incapacity and the enjoyment of periods of maternity leave, even though they are a cause of suspension of the employment relationship.

2. In the situations referred to in the preceding number, the contribution basis applicable to the common contingencies shall be that corresponding to the month preceding the date of the incapacity or the start of the enjoyment of the rest periods. maternity.

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

First.-In the case of remuneration that is satisfied on a daily basis or when, having such a character, the worker has not stayed in the company for the whole of the preceding calendar month, the amount of the The price of the month shall be divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity or the enjoyment of periods of maternity leave to determine the basis of (a) in the case of such a situation, prior to the normalisation of the daily basis in the manner 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 of the listing of that month would be divided by 30. If it has not remained high in the company for the whole of the preceding calendar month, the amount of the listing basis for that month shall be divided by the number of days referred to in the quotation. In both cases, the resulting 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 or the enjoyment of periods of maternity leave, or because of the difference between that figure and the number of days that 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 or the enjoyment of the periods of maternity leave has begun, it shall apply to that month 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 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 or maternity allowance shall be updated 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 or maternity, undertakings may apply the percentages corresponding to heading 126 of the the premium rate in force, 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 in accordance with the provisions of Article 106 (2) 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 ceilings laid down in Article 2 (2).

2. The provisions of the preceding number shall not apply to the situations referred to 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 of 20 June 1994, the worker chooses to reopen the initial entitlement for the period which it received and the bases and rates corresponding to it, the basis of contribution to Social Security, during the period of 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 situation of multi-employment, the following rules shall apply:

A) For common contingencies:

First. The maximum ceiling of the quotation bases, established at 392,700 pesetas per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him, provided that it does not exceed the base the maximum corresponding to the listing group of its professional category.

Third. The listing basis for each company shall be normalized in accordance with the provisions of Article 4 (2) of Article 1.

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 392,700 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 form analogous to 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. The pro rata referred to in the preceding number shall be carried out, at the request of the undertakings or workers concerned or, where appropriate, of its own motion, by the Provincial Directorates of the General Treasury of Social Security or Administrations of the with the exception provided for in paragraph 3 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.

3. 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 89 of Law 65/1997 of 30 December 1997, the maximum basis for common contingencies applicable from 1 January 1998 to representatives of trade shall be 210,840 pesetas per month.

2. However, the representatives of trade which, on 31 December 1997, were listed on the basis of a base higher than the previous 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 fixed at No 1 shall be borne by the trade representative himself.

Article 11. Quote by the artists.

1. The maximum basis for contributions from artists ' common contingencies will be as from 1 January 1998, the following:

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

Group/Pesetas/month/Professional category

quote

Directors, choreographic Directors, Escena and artistic, first Master teachers and radio and television presenters/1/321,420

Second and third Master Masters, first and second substitute Masters, and Orchestra Directors. /2/321,420

choreographic masters, Masters of Chorus, Masters of the Pointing, Directors of Band, Regenders, Apunters and Lockers of Radio and Television. /3/257,730

Actors, Lyric Singers and Light Music, Caricatos, Festival Hall Cheerleaders, Dancers, Musicians and Artists from Circus, Varieties and Folklore/3/257,730

Address Attachments/5/226,980

Address Secretaries/7/209,970

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

Group/Pesetas/month/Professional category

quote

Directors/1/321,420

Photo Directors/2/321,420

Production and Actors Directors/3/257,730

Decorators/4/226,980

Monters, Doblage Technicians, Technical Chiefs and Dialogue Adapters, Second Operators, Quillators, Technical Assistant, First Production Assistant, Photographer (Fixed Photo), Figurinists, Sound Chiefs, and Assistant Address/5/226,980

Operator Assistant, Makeup Assistants, Production Assistant Seconds, Trim Secretaries, Decorators, Hairdressers, Hairdressing Assistants, Sound Helpers, Production Secretary in Roddage, Help Assembly, Management Auxiliary, Quillator Auxiliary and Production Auxiliary, Comparative and Figuring/7/209,970

As provided for in Article 89 (2) (5.1) of Law 65/1997 of 30 December 1998 on the General Budget of the State for 1998, as well as in Article 32 (4) of the General Regulation on Quotation and Liquidation of other Social Security Rights, the maximum ceiling of the bases of quotation on the basis of the activities carried out by an artist, for one or several companies, will have an annual character and will be integrated by the sum of the monthly bases the maximum corresponding to each contribution group in which the artist is framed.

2. The listing bases for determining the contribution of the artists, as provided for in paragraph (b), number 5, Article 32 of the General Regulation referred to in the preceding number, shall be as from 1 January 1998 and for each contribution group, the following:

Quote Group/Pesetas/Day

1/10.567

2/10.567

3/8.474

4/7.462

5/7.462

7/6,903

Article 12. Contribution of the Taurian professionals.

1. In accordance with the provisions of Article 89 of Law 65/1997 of 30 December 1997 on the General Budget of the State for 1998, the maximum bases for the common contingencies of the Taurian professionals will be from 1 January 1997. January 1998, the following:

Group/Pesetas/month/Professional category

quote

Toros and Rejonators Matadors, Classified in Groups A and B/1/392,700

Toros and Rejonators Matadors, ranked in Group C/3/362.310

Picators and Banderilleros accompanying Group A/2/376,890 Toros Matadors

Remaining Picators and Banderleros/3/362.310

Stoke and Adjutant Mozos, Puntillers, Novels, and Comical Toreros/7/249.510

As provided for in Article 89 (2) (6.1) of Law 65/1997 of 30 December 1998 on the General Budget of the State for 1998 and Article 33 (4) of the General Regulation on the In the case of the Court of Justice, the Court of Justice of the European Communities, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice professional category is framed.

2. The professionals who have been listed on 31 December 1997 by a contribution base which exceeds the number provided for in the previous number may continue to maintain that or increase it by the same percentage in which they have increased their contributions. maximum bases for contributions to the General Social Security System.

The share of the share corresponding to the excess of the chosen contribution base referred to in the preceding paragraph, on the basis of the maximum contribution base established for each listing group, shall be carried out exclusively by itself. Taurino professional.

3. The basis for listing for the purposes of determining the contribution 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 be a from 1 January 1998 and for each listing group, the following:

Quote Group/Pesetas/Day

1/126,000

2/113,000

3/82,000

7/37,000

SECTION 2.A SPECIAL AGRICULTURAL REGIME

Article 13. Bases and types of quotation.

1. As from 1 January 1998, the rate of contributions paid by 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 89 of Law 65/1997 of 30 December 1997, the monthly basis and the resulting monthly fixed quota applicable to employed persons shall be as from 1 January 1998, the following:

Base

Quote

-

Pesetas/month/Cuota

fixed

-

Pesetas/month/Group

from quoted-

/Professional Categories

1/Engineers and Licensors. Senior staff not included in Article 1.3.c) of the Workers ' Statute/122,640/14.104

2/Technical Engineers, Peritos and Assistant Assistants/101,730/11,699

3/Administrative and Workshop Chiefs/88,440/10.171

4/Untitled Helpers/82,110/9.443

5/Administrative Officers/82,110/9.443

6/Subalters/82.110/9.443

7/Administrative Auxiliary/82,110/9.443

8/First and second officers/82,110/9.443

9/Third and Specialist Officers/82,110/9.443

10/Workers over eighteen years of age not qualified/82,110/9.443

11/Workers under the age of eighteen, whichever category is professional/63,570/7.311

3. The contribution base and the monthly fixed fee of the self-employed for common contingencies shall be as from 1 January 1998, the following:

Listing basis: 87,300 pesetas/month.

Monthly fixed fee: 16.369 pesetas/month.

The monthly fixed fee for self-employed persons for the contingencies of occupational accidents and occupational diseases shall be 873 pesetas as from 1 January 1998.

4. Self-employed persons who are eligible for the voluntary improvement of temporary incapacity, in accordance with Article 46 of the General Regulation on the Registration of Companies and Affiliations, High, Low and Variations of Workers ' Data In the case of social security, approved by Royal Decree 84/1996 of 26 January 1996, a quota of 1,921 pesetas, resulting from the application to the levy rate of 2,2 per 100 per common disease, shall be paid on a monthly basis from 1 January 1998. non-work accident, plus another of 437 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 obligation.

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 1998, the following:

Daily Base

Quote

-

Pesetas/Group

from quoted-

/Professional Categories

1/Engineers and Licensors. Senior staff not included in Article 1.3.c of the Staff Regulations/5.556

2/Technical Engineers, Perios and Assistant Assistants/4,525

3/Administrative and Workshop Chiefs/3,934

4/Untitled Helpers/3,652

5/Administrative Officers/3,652

6/Subalters/3,652

7/Administrative Auxiliary/3,652

8/First and second officers. /3.652

9/Third and Specialist officers. /3.652

10/Workers over eighteen years of age not qualified/3,652

11/Workers under the age of eighteen, whatever their professional category/2,827

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 89 of Law 65/1997 of 30 December 1997, undertakings which, before 26 January 1996, are listed in the form of quotas for hectares may maintain, during the period of the 1998 financial year, such a contribution method.

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.A SPECIAL REGIME FOR WORKERS

SELF-EMPLOYED OR SELF-EMPLOYED

Article 14. Bases and types of quotation.

As of January 1, 1998, the rate and basis of contribution to this Special Regime will be the following:

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: 110,580 pesetas per month.

2.2 Maximum contribution base: 392,700 pesetas per month.

3. The contribution base for workers who, on 1 January 1998, 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 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 the provisions of Article 89 of Law 65/1997 of 30 December 1997, workers who, by 1 January 1998, are entitled to the age of 50 or more may be entitled to choose from the minimum base set out in the 2.1 number of this article or the minimum basis for a maximum of 207,000 pesetas per month, unless they were previously listed on a higher level basis, in which case they may be to maintain that contribution base or to increase it, at most, by the same percentage in 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.A SPECIAL REGIME OF HOUSEHOLD EMPLOYEES

Article 15. Basis and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme shall be as from 1 January 1998, the following:

Listing basis: 82,110 pesetas per month.

Quote Type: 22 per 100.

When, in accordance with the current regulations, the distribution of the type of quotation indicated above applies, this will be done as follows: By the employer, the 18.3 per 100, and the home employee 3.7 percent. 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.A SPECIAL SOCIAL SECURITY SCHEME

OF THE SEAFARERS

Article 16. Applicable rules.

In accordance with Article 89 (6) of Law 65/1997 of 30 December 1997, the provisions of Section 1.a of this Chapter shall apply to the Special System of Social Security of the Workers of the Sea, without prejudice to the provisions of the Order of 22 November 1974, as well as to the provisions of the paragraphs if they guide them, without prejudice to the contribution made by the Order of 22 November 1974.

The above rules will govern the workers included in the second group of those set out in Article 19 (5) of the recast text of Le yes 116/1969 of 30 December, and 24/1972 of 21 June, adopted by Decree 2864/1974 of 30 August 1974 until the single bases of contribution applicable to them are determined.

The existing basis of contribution will be applied to the workers included in the third group of those referred to in the previous paragraph, until they are determined for 1998.

SECTION 6.A REDUCING COEFFICIENTS OF THE CONTRIBUTION APPLICABLE TO COMPANIES EXCLUDED FROM ANY CONTINGENCY AND TO THE COLLABORATING COMPANIES

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

Since 1 January 1998, the reduction coefficients to be applied to the contributions payable by the companies excluded from any contingency shall be as follows:

(a) In companies excluded from the family protection contingency, the coefficient will be: 0.005, of which the company will be on the account of 0.004, and on behalf of the worker, the 0.001.

(b) In companies excluded from retirement and permanent disability and death and survival, arising from common sickness and non-employment accidents, the coefficient shall be 0,758, of which it shall be on behalf of the company on 0.632, and on behalf of the worker, 0.126.

(c) In companies excluded from the contingency of temporary incapacity arising from a common illness or non-work accident, the coefficient shall be 0,05, of which 0,04 shall be on behalf of the undertaking, and 0,01 on behalf of the worker.

(d) In companies excluded from the contingency of health care by common sickness, maternity and non-work accident, the coefficient shall be 0.09, running at the expense of the company 0,075, and on behalf of the worker the 0,015.

(e) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also assumed, the coefficient 0,05, in addition to the coefficient 0,09, shall be reduced from which the 0.042 will be on behalf of the company, and 0.008, on behalf of the worker.

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

1. Until such time as the rules laid down in the sixth transitional provision of Law 66/1997 of 30 December 1997, of Fiscal, Administrative and Social Order Measures, the companies authorized to cooperate voluntarily in the Social Security management in respect of the modality referred to in Article 77,1 (b) of the General Law of Social Security, shall be compensated for the costs incurred in the manner established by the fourth transitional provision of this Order.

2. Since 1 January 1998, the coefficient of reduction applicable to undertakings authorized to cooperate voluntarily in the management of the economic performance of temporary incapacity arising from a common illness or non-work accident, which it provides for Article 77,1 (d) of the General Law of Social Security, will be the 0.05 on the quota that would correspond to them to satisfy not to exist the 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.A FINANCING OF THE FUNCTIONS AND ACTIVITIES ATTRIBUTED TO THE MUTUAL OF ACCIDENTS AT WORK 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 Occupational Safety and Health, approved by Royal Decree 1993/1995 of 7 December 1995. they must be charged by 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 their associated undertakings which have chosen to formalise this coverage with the same, to be determined for the 1998 financial year, 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 Scheme of the Workers for the Account of Own or Self-Employed and of the Workers for Account Own included in the Special Agrarian Security Regime Social, fixed for the 1998 financial year:

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 1,921 pesetas for common contingencies and 437 pesetas for professional contingencies.

SECTION 8.A APPLICABLE COEFFICIENTS FOR DETERMINING THE QUOTATION IN THE CASES OF SPECIAL AGREEMENT 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 1998:

(a) Where the Special Convention is intended to cover all benefits arising from common contingencies other than temporary disability and maternity allowances, 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, 0.758.

(c) In the cases of the Special Convention entered into before 1 January 1998 by workers hired on a part-time basis, by workers who reduce the working day for minor or disabled care or during the situation of special high motivated by legal strike or lockout, 0.758. If the Special Convention had been concluded after 1 January 1998, the Special Convention shall be 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 disability, death and survival and social services, the 0.29.

By the difference between the quoted base and the one by which the National Employment Institute (Instituto Nacional de Empleo) is being held at the moment, for the coverage of the retirement contingency, the 0.51.

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 organizations, and Royal Decree 996/1986 of 25 April, regulating the subscription of the Special Convention on emigrants and children of emigrants, 0.758.

(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.

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 applicable to 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.A 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-international collectives and International Conventions, with the exception of the exceptions which may be contained therein, shall be, as from 1 January January 1998, of 11,553 pesetas per month.

The fee for medical-pharmaceutical assistance for accidents at work and occupational disease, in the cases referred to in the preceding paragraph, is fixed, as from 1 January 1998, at 618 pesetas per month.

The General Treasury of Social Security will apply to the concerts in force and to those who subscribe, from 1 January 1998, the quota or fraction of the quota, depending on the benefit that in each one of them is established.

The quota set out in the preceding paragraphs shall apply, from 1 January 1998, to the Conventions of the Health Care Regulated in the Order of 18 February 1981 on the Convention on Health Care in favour of the Spanish emigrants returning to the national territory.

(b) As from 1 January 1998, the quota for medical-pharmaceutical and social services in the cases provided for in Decree-No 670/1976 of 5 March 1998 is fixed at 5,881 pesetas per month, per beneficiary, in respect of the quota for medical-pharmaceutical and social services. 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 No 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 1998, from 7.410 pesetas, from which the Ministry of Labour and Social Affairs will be reintegrated, in charge of the worker, 1,123 pesetas.

SECTION 10.A COEFFICIENTS APPLICABLE TO THE DETERMINATION OF THE CONTRIBUTIONS FROM THE MUTUAL WORK ACCIDENTS AND OCCUPATIONAL DISEASES OF SOCIAL SECURITY AND COLLABORATING COMPANIES FOR THE MAINTENANCE OF THE SERVICES COMMON AND SOCIAL

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 referred to in Article 75 of the General Regulation on Quotation and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995, of 22 December, will be determined by applying the coefficient of 26.40 per 100.

The General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each of the mutuals concerned, once the part relating to reinsurance has been discounted. 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 common and social services of social security 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.A APPLICABLE COEFFICIENTS FOR DETERMINING THE CONTRIBUTION OF UNEMPLOYMENT IN THE CARE LEVEL

Article 25. Determination of the coefficients.

In order to determine the contribution to be made by the workers entitled to the unemployment benefit, as referred to in Article 218 of the recast 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

Unemployment Contribution, Salary Guarantee Fund

and Professional Training

Article 26. Bases and types of quotation.

1. The contribution base for Unemployment, Guarantee Fund and Vocational Training, in all the social security schemes covered by such contingencies, with the exception of the Special Agrarian Regime, shall be the same as those of the contingency of accidents at work and occupational diseases.

However, and irrespective of their inclusion in the unemployment contribution basis, the calculation of the regulatory basis for the benefit shall exclude the remuneration for overtime, as provided for in paragraph 1 of this Article. Article 211 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 1998

following:

Unemployment: 7.8 per 100, of which 6.2 per 100 will be in charge of the company and 1.6 per 100 per employee.

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

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 Social Security Scheme, shall be obtained by applying to the monthly basis of contributions for real days, fixed at Article 13 (5) of this Order, 7,8 per 100, of which 6,2 per 100 shall be borne by the undertaking and 1,6 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 In the case of the case-law of the Court of Law, the Court held that the Court held that the Court held that the Court held that the Court held that the Court of State held that the Court of

CHAPTER III

Listing on time contracts assumptions

partial

Article 29. Trading bases.

1. The contribution to Social Security, Unemployment, the Guarantee Fund and the Vocational Training of part-time work contracts shall be made on the basis of the remuneration actually paid on the basis of the hours worked in the month which is considered.

2. The following rules shall apply to determine the monthly contribution basis for common contingencies:

First.-The remuneration payable in the month referred to in the quotation shall be computed, regardless of form or denomination, irrespective of whether it has been satisfied daily, weekly or monthly.

Second. That remuneration will be added to the part

proportional in terms of Sundays and holidays, extraordinary payments and other remuneration concepts which have a periodicity in their accrual higher than monthly or which do not have a periodic character.

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 bases resulting from the provisions of Article 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 salary guarantee fund and vocational training, the first, second and third rules of the (a) the number of the preceding number, and no later than 1 January 1998, the base thus obtained may be higher than the maximum ceiling referred to in Article 2 (1), nor less than 396 pesetas for each hour worked.

Article 30. Determination of the monthly listing basis.

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 1998, the minimum basis for common contingency contributions applicable to part-time work contracts shall be as follows:

Group

of

Professional Categories/Listing/Minimum Base

per hour

-

Pesetas

1/Engineers and Licensors. Staff of senior management not included in Article 1.3.c of the Staff Regulations of Workers/592

2/Technical Engineers, Perios and Assistant Assistants/491

3/Administrative and Workshop Chiefs/427

4/Untitled Helpers/396

5/Administrative Officers/396

6/Subalters/396

7/Administrative Auxiliary/396

8/First and second officers/396

9/Third and Specialist/396 Officers

10/Workers over eighteen years of age not qualified/396

11/Workers under the age of eighteen, whatever their professional category/396

Article 32. Contribution in the case of temporary incapacity and maternity.

For the determination of the contribution base corresponding to the temporary incapacity situation and the periods of enjoyment of maternity breaks, the total amount of the corresponding contribution bases shall be divided the year before for the number of days quoted in that period. If the person concerned does not credit a year of contribution, the basis for listing shall be divided into the period in question between the days listed in that period.

The above quotient shall constitute the daily basis of quotation, which shall be applied exclusively to the days of the month referred to in the quotation, in which the worker would have been obliged to provide effective service at the undertaking, the case of not being in such a situation.

Article 33. Quotation in the case of contracts with a duration of less than 12 hours per week or forty-eight per month.

1. In the case of part-time contracts, the provision of services of which is less than 12 hours per week or forty-eight per month, the rules contained in the preceding articles shall apply with the following provisos:

(a) For the purposes of the contribution to Social Security for the coverage of the benefits for common contingencies included in the scope of the protective action of this collective, the share corresponding to the basis and type The price shall be multiplied by the coefficient 0,40, the result being the quota to be entered.

(b) For the purposes of the contribution of accidents at work and occupational diseases, on the basis determined in accordance with Article 29, the premium corresponding to the work carried out shall be applied, as provided for in Royal Decree 2930/1979 of 29 December 1979.

(c) For the contribution to the Salarial Guarantee Fund, the contribution shall be based on the contribution of accidents at work and occupational diseases, the rate of 0,4 per 100.

2. Where the worker provides services for two or more undertakings and in none of them the limit of 12 hours per week or forty-eight hours per month is reached, but in the whole of the same limits, all undertakings shall be listed in the Social security for all contingencies, in accordance with the provisions of the previous articles of this chapter, in Article 34 and in the seventh provision.

Article 34. Contribution to the situation of pluriemployment.

1. 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.

2. In the case of a match for the provision of services less than 12 hours a week or forty-eight hours per month, taking into account that effect, those carried out within that limit for different employers, with another activity on time full or part-time, the maximum ceiling distribution will only be made in order to determine the quotas corresponding to the contingencies commonly protected by both contractual arrangements.

To this end, a double distribution of the maximum contribution ceiling shall be carried out in the cases referred to in the preceding paragraph. One of them, for the purposes of the listing for contingencies covered jointly by all contractual arrangements. The other, exclusively to determine the contribution that corresponds to the rest of the contingencies.

Article 35. 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

Quotation in contracts for training

and learning

Article 36. Determination of quotas.

1. In accordance with the provisions of Article 89 (10) of Law 65/1997 of 30 December 1997 on the General Budget of the State for 1998, the contribution to social security and other contingencies protected by workers have concluded a contract for training, or apprenticeship, prior to 17 May 1997, shall be carried out in 1998 in accordance with the following:

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

In the contracts for training, 4,584 pesetas for common contingencies, of which 3,822 pesetas will correspond to the employer and 762 pesetas to the worker.

In the apprenticeship contracts, 3,742 pesetas for common contingencies, of which 3,120 pesetas will correspond to the employer and 622 pesetas to the worker.

526 pesetas by professional contingencies, by the employer, of which 295 pesetas will correspond to temporary incapacity and 231 pesetas to permanent incapacity, death and survival.

In accordance with the provisions of the fourth transitional provision of Law 63/1997 of 26 December 1997 on Urgent Measures for the Improvement of the Labour Market and the Promotion of Indefinite Recruitment, until it enters into force the extension of the protective action of the social security provided for the contract workers for the training, the contribution corresponding to the same will be governed by the rules established for the contracts of learning.

b) The share of the Salarial Guarantee Fund will be 293 pesetas/month, in charge of the company.

(c) For the purposes of contribution to vocational training, a monthly fee of 162 pesetas shall be paid, of which 139 pesetas shall 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 22 February 1996 for the development of the General Rules for 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 contributions relating to the months of the year already elapsed, and increase, in the relevant part, the contributions to be paid during the financial year 1998.

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. Quotation in legal guardian cases.

The contribution of workers who, for reasons of legal guardian and pursuant to the provisions of Article 37 (5) of the recast of the Law of the Workers ' Statute, make a reduced day, shall be carried out on the basis of the remuneration they receive without, in any event, the contribution base being less than the amount resulting from multiplying the hours actually worked in the month referred to in the listing on the basis of the minimum referred to in Article 31 of this Order.

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

1. In the Special System of Coal Mining, the contribution of 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 from 0.758.

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 contribution for accident 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 on 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 signing of the Convention, for the professional category or specialty to which the worker belonged. The successive listing bases shall be equivalent to the standard bases which, in each financial year, are fixed for the respective professional category or craft.

Second. -If the standard basis of the professional category or specialty concerned has, in the relevant economic year, an amount lower than the basis of the Special Convention, it shall remain unchanged until such time as 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, will be that which results from the application of the procedure laid down in Article 6 (b) of the Order of 18 July of 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 of invalidity pensioners, 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 where there is no basis (a) a standardised contribution to the professional category or craft which the pensioners occupied, 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 determining the amounts to be deducted from the retirement pension, the following rules apply:

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

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

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 Rights of the Social Security, Public Administrations which, in accordance with the provisions of Article 38 of the Royal Decree In the case of the Court of Law, the Court of the Court of the European Court of the European Court of 28 June 1982, of 25 June 1982, in the wording given by Royal Decree 1809/1986 of 28 June 1986, uses unemployed workers for the work of social collaboration. of accidents at work 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 the unemployment allowance, 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 the IMS, shall be applied to the levy, 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.

Additional provision seventh. Income from differences in contributions in part-time contracts in a situation of pluriemployment.

1. The National Employment Institute shall forward to the General Treasury of the Social Security the information on the part-time contracts which have been registered and whose provision of services is less than 12 hours per week or forty-eight hours. per month, but in the whole of the month they exceed such limits, in accordance with the provisions of Article 33 (2).

2. Where, for the purposes of Article 33, the time limit for the entry of the differences in the number of persons concerned is less than 12 hours a week or 40 and eight hours a month, the time limit for the entry of the Any contribution which may be made shall end on the last day of the month following the month in which the responsible employer was aware of such a situation, by means of the communication which has been addressed to him from the Administration.

Additional disposition octave. Scope of coverage of the Special Convention.

1. The Special Convention provided for in the Order of 18 July 1991, which regulates the Special Convention on the Social Security System, and the Order of 25 January 1996, which regulates the subscription of the Special Convention with the Social security, on the part of seasonal workers covered by the Special Systems of Fruit and Horticultural and Preserved Vegetables of the General System of Social Security, will be covered by the coverage of the of all benefits arising from common contingencies, with the exception of temporary disability allowances and by maternity.

2. The provisions of the preceding number shall apply to the special conventions entered into as from 1 January 1998. If, in accordance with Articles 5, 11.1.3, 12.3 and 14.2 of the Order of 18 July 1991 or in Article 4 of the Order of 25 January 1996, the effects of the Special Convention are initiated before that date, they shall be application of the rules in force prior to such periods.

3. The special agreements entered into before 1 January 1998 will continue to be governed by the rules which would have been applicable to them. However, after that date, it will not be possible to reduce the scope of the Special Convention.

Additional provision ninth. Regularization of the unemployment contribution in the Special Agrarian Regime.

1. As from 1 January 1995, the exclusions to the obligation to pay contributions laid down in Article 2 of the Order of 15 February 1982 are considered to be without effect, and the contribution for the period from that date to the coverage of such a contingency in respect of the employed agricultural workers of a fixed character who were affected by such exclusions.

2. The amount of the unemployment contributions corresponding to the workers indicated in the preceding number and due between January 1995 and the month of publication in the "Official Gazette of the State" of this Order shall be entered by the employers, as subjects responsible for the fulfilment of the obligation to list, without any surcharge and within the maximum period of six months following that of such publication.

3. Successive liquidations and receipts for such quotas shall be effected in the form and time limits laid down in general by the provisions in force.

Additional provision 10th. Extension of the use of electronic, computer and telematic means in relation to collection in the field of Social Security.

1. Companies that have been authorized by the General Social Security Treasury for the centralized management of certain formalities related to the collection of quotas will have to be incorporated. the RED System for electronic data transmission within a time limit to be completed on 31 December 1998.

In the absence of such incorporation within the indicated period, the authorization granted by the General Treasury of Social Security will be revoked.

The new applications for authorisation for the centralised management of the procedures related to the collection of the companies involved after the entry into force of this Order will be conditioned, once the concession agreement has been adopted, that within six months from the same the companies will be incorporated to the referred system RED for the electronic remission of data. Otherwise, the General Treasury of Social Security will proceed to revoke the concession agreement.

2. The social graduates who provide their services to Mutual Accidents of Work and Occupational Diseases of Social Security in administrative procedures must be incorporated into the RED System for the electronic transmission of data.

If not, they shall not be able to receive the consideration of the percentage of the work accident and occupational diseases contributions provided by those associated with the mutual respect of those who carry out such accidents. démarche, set out in paragraph 2 of the additional provision twenty-fourth of the Order of 18 January 1995, for the development of the rules on social security contributions, Unemployment, the Guarantee Fund and Training Professional, contained in Law 41/1994, of December 30, of General Budget of the State for 1995.

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 the supply of effects the new bases of quotation established by Article 89 of the Law 65/1997, of 30 December, of the General Budget of the State for 1998, would have opted for the maximum permitted bases until that time, until the last day of the month following that of the publication of this Order in the "Bulletin" Official of the State ", any basis of quotation of the same between the one for which They shall be listed and the maximum limit applicable to them, rounded up to a multiple of 3,000. The new base chosen will be effective from 1 January 1998.

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 contributions which, as from 1 January 1998, would have been made, may be entered, without a surcharge, in the period ending on the last day of the second month following that of 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. Statement of performances by the artists and the Taurian professionals.

Taurine professionals and artists must formalize the annual declaration of performances carried out for the financial year 1997 within the period ending on the last day of the month following that of the publication of the Order in the "Official State Gazette".

Transitional disposition fourth. Collaboration of companies in the management of health care and temporary disability arising from common illness and non-work accident.

From 1 January 1998, the companies authorized to collaborate in the management of social security with respect to the modality established in article 77,1 (b) of the General Law of Social Security, will be compensated by the assumed expenses as follows:

(a) For the management of the economic benefit of temporary incapacity, by applying the coefficient of reduction of the 0,05 on the quota that would correspond to them to satisfy not to exist the collaboration.

(b) For the management of the provision of health care, by means of the economic compensation determined by the Health Administration, in accordance with the provisions of the transitional provision, sixth of Law 66/1997, of 30 In December, it was not possible to apply to these effects reducing coefficients on the full share of Social Security.

Transient disposition fifth. Subsistence up to 31 December 1998 of the collection by Professional Associations in the Epecial Systems.

The companies included in the Special Systems referred to in the first rule of Article 89 of the Order of 22 February 1996, for which the General Rules for the Collection of the Resources of the System of the Social Security, approved by Royal Decree 1637/1995 of 6 October, which came into the form of the Social Security contributions through the Business Association to which they belong, in turn, into the corresponding entity. and on behalf of the General Treasury of Social Security within the second month following the of their accrual, may continue to carry out, through the respective Professional Association, the income of the contributions payable up to 31 December 1998, from the date of which the contribution of the contributions in such Special Systems shall be subject to the provisions of Article 89 of the abovementioned Order.

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 1998.

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 26, 1998.

BOCANEGRA SANDS

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