The institutional reform of social security carried out by Royal Decree-Law 36/1978 of 16 November on the institutional management of social security, health and employment, resulted in the disappearance of certain Social Security and the creation of new social security services and the creation of new ones that took on the functions that the extinguishing functions performed, at the same time that confirmed the configuration of other pre-existing ones, according to the new organization The institutional framework for social security, chaired by criteria of rationalisation and efficiency.

The assumption and correspondence of functions between the extinct Organisms and the new ones was not, however, of total equivalence but, in some cases, functions of the same extinct entity were assumed by various new creation entities and, in others, functions corresponding to several extinct entities have been attributed to a single one as in the case of the General Treasury of Social Security created by Royal Decree 2318/1978, of 15 September, and confirmed as a common service provided with legal personality by the aforementioned Royal Decree-Law 36/1978 as to the extent to which the Agency would have to give greater coordination and effectiveness to the collection of the resources of the Social Security system and to the financial management of the system.

To regulate the performance of the General Treasury of Social Security, developing the criteria set out in Law 40/1980, of July 5, and in Royal Decree-Law 10/1981, of June 19, both on Inspection In the case of the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, held that the Court of Justice held that the Court of Justice held that the 1637/1995, of 6 October, approving the General Regulation on the Collection of the Resources of the Social Security system, which, among others, is the principle of maximum approval with the State's collection procedure, as long as a system of national collection by the State and Social Security is organized, as indicated the transitional provision of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

The aforementioned General Regulation and its complementary rules, which fully regulate the exercise of the function of the General Treasury of Social Security, even in an executive way, require a text The rules governing the rules governing the application of the rules of procedure, the rules governing the application of the rules of procedure, the rules governing the application of the rules of procedure, the rules governing the application of the rules of procedure, the rules governing the application of the rules of procedure General, since both the acts collected and the liquidatory acts are presented as acts derived from or produced by a public administration, acting in the use of powers directly derived from state sovereignty and applying rules pertaining to the so-called Public and Social Public Law, since from those powers derives the the power to liquidate public debts such as that of bringing to effect its collection. That essential identity of the administrative nature of some and other acts logically entails a substantially identical regulation and that both are reviewed, where appropriate and ultimately, before the same court, the administrative-litigation.

Now, the acts which make up the liquidatory procedure do not only affect debts which are the most important resource of social security, the quotas, but also the debts of which the object is other system resources, whether or not to apply the collection procedure provided for in the General Regulation on the Collection of Social Security System Resources, and be carried out by the General Treasury of Security Social or other bodies or bodies of the Social Security Administration or other bodies Administrations or, even, by the taxable persons themselves of the obligation by means of self-validation. Hence, in the face of the strictly retreading procedure in which almost all the formalities and acts are produced practically before the same Agency, the General Treasury of Social Security, the purely liquidatory procedure in the scope of the measure is presented as a sequence of acts and formalities in which, on the other hand, various natural or legal persons, whether public or private, are involved for the same purpose of determining the amount and other essential elements of the debts to the Social Security, for the purposes of its collection or, where appropriate, for the purposes of its recovery. Acts of one order and another order which, in short, make up the so-called 'management of social security', which is governed by its specific rules, as expressly provided for in the sixth provision of Law No 30/1992, of 26 November, the Legal Regime of Public Administrations and the Common Administrative Procedure.

The specific law at the level of law is currently contained in the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June; in Decree 2123/1971, of 23 July, by which the recast of Laws 38/1966 of 31 May and 41/1970 of 22 December of 22 December, establishing and regulating the Special Agrarian System of Social Security, is adopted, in Decree 2864/1974 of 30 August, by which the recast text of Laws 116/1969 of 30 December, and 24/1972 of 21 June 2001, is hereby approved. the Special Regime of the Social Security of the Workers of the Sea, as well as in the articles concerning social contributions contained in the last Laws of the General Budget of the State and, in particular, for the present financial year, in the Article 105 of Law 41/1994, of 30 December, of General Budget of the State for 1995.

Therefore, this Regulation is intended to incorporate into a single regulatory text the pre-existing rules on listing in the various systems of the social security system and on the determination of the debts of which the the other resources of the same, and, at the regulatory level, certain actions to be taken to integrate the formalities and liquidatory acts of each resource of the social security system, without prejudice to the acts of the settlement is kept separate from its specific regulation by its connection with the violation.

Finally, this Regulation should be inserted in the context of the implementation of the "Plan of Action for the Modernization of Social Security Management" of the Ministry of Labor and Social Security, in which, and within the Regulations and regulations, it proposes the elaboration of General Regulations and, among them, the reference to the listing and liquidation of other debts of the Social Security.

Consequently, and in accordance with the provisions of Article 5 and the seventh final provision of the General Law of Social Security, on the proposal of the Minister of Labour and Social Security, in agreement with the State Council and after deliberation by the Council of Ministers at its meeting of 22 December 1995,

D I S P O N G O:

Single item.

The General Regulation on the Quotation and Settlement of Other Social Security Rights is approved, the text of which is inserted below.

Single end disposition.

The provisions of the Rules of Procedure adopted by this Royal Decree shall enter into force on the day following its publication in the Official Gazette of the State.

Given in Madrid to December 22, 1995.

JOHN CARLOS R.

The Minister of Labour and Social Security,

JOSE ANTONIO GRINAN MARTINEZ

GENERAL REGULATION ON LISTING AND SETTLEMENT OF OTHER SOCIAL SECURITY RIGHTS

INDEX

Chapter I

From settling debts to Social Security

Section 1. Of the overall settlement

Article 1. Object.

Article 2. Scope.

Section 2. Of Liquidatory Management

Article 3. Material competence and regulation.

Article 4. Functional and territorial competence.

Section 3. General Rules.

Article 5. Presumption of legality and regated character of the discharge.

Chapter II

From Quote to Social Security

Section 1. System Common Rules

Subsection 1. Item of the obligation to list

Article 6. The obligation to list: Object.

Article 7. Subject of the quotation.

Article 8. Quotation bases.

Article 9. Absolute limits, maximum and minimum, and relative limits of the listing basis. Pluriemployment and multi-activity.

Article 10. Unique types for common contingencies and joint collection concepts.

Article 11. Percentages for the contribution of accidents at work and occupational diseases.

Subsection 2. Th Dynamic of the obligation to list

Article 12. Birth.

Article 13. Duration of the obligation to list.

Article 14. Extinction of the obligation to list.

Article 15. Settlement of the quotas as content of the obligation to list and reach the quota.

Article 16. Settlement period.

Article 17. Deductions.

Article 18. Form, place and time of the self-limitation of quotas, surcharges and concepts of joint collection. Your communication.

Article 19. Control of the liquidations.

Subsection 3. Th Liquidations by the Administration

Article 20. Forms of the administrative settlement of quotas.

Subsection 4. Application Scope

Article 21. General rules: Special arrangements and assumptions.

Section 2. General Regime

Subsection 1. Item of the obligation to list

Article 22. Subject to the obligation to list.

Article 23. Quote Base.

Article 24. Additional contribution for overtime.

Article 25. Minimum and maximum limits.

Article 26. Bases by categories.

Article 27. Type of quotation.

Subsection 2. Th Dynamic of the obligation to list

Article 28. Content of the obligation to quote and the circumstances of the obligation.

Subsection 3. St Special Assumptions in the General Regime

A) By the peculiarities of protected collectives.

Article 29. Clergy of the Catholic Church and other ministers of other Churches and Confessions.

Article 30. Professional football players.

Article 31. Trade representatives.

Article 32. Artists in public shows.

Article 33. Taurine professionals.

Article 34. Cyclists, basketball players and other professional athletes.

B) Other peculiarities of the obligation to list.

Article 35. Legal regime.

Section 3. Special Agrarian Regime

Subsection 1. Quotation by workers

A) Self-employed workers.

Article 36. Elements of the obligation to list: Subject, base, type and quota.

Article 37. Supplementary contribution of self-employed workers for the voluntary improvement of temporary incapacity.

B) Employees for an employed person.

Article 38. Elements of the obligation to list: Subjects, bases and types.

C) Rules common to employed and self-employed persons.

Article 39. Content of the obligation to list.

Article 40. Settlement of the quota.

Subsection 2. Th Quotation by Company

A) Cotization for occupational accidents and diseases.

Article 41. Elements, content, settlement and payment of fees for professional contingencies.

B) Quotation by days actually worked.

Article 42. Elements, content and settlement of the contribution for actual days.

Section 4. Special Workers ' Special Regime for Own or Autonomous Account

Article 43. Elements of the obligation to list: Subjects, bases and type.

Article 44. Contribution to temporary incapacity for temporary incapacity.

Article 45. Settlement period and content of the obligation to list.

Section 5. Special Home Employee Regime

Article 46. Subject to the obligation to list.

Article 47. Quote Base.

Article 48. Type of quotation.

Article 49. Birth, duration and extinction of the obligation to list.

Article 50. Settlement of the quota as an object of the obligation to list.

Section 6. Special Regime of the Sea Workers

Article 51. Subject to the obligation to list.

Article 52. Quotation bases.

Article 53. Quote Types.

Article 54. Classification of workers.

Article 55. Content of the obligation to quote and the circumstances of the obligation.

Section 7. Special Regime for Coal Mining

Article 56. Subject to the obligation to list.

Article 57. Quotation bases.

Article 58. Quotation bases in certain special situations.

Article 59. Types of quotation. Base reducer coefficient.

Section 8. School Insurance

Article 60. General scheme of the obligation to list.

Section 9

Special Regimes

Article 61. Referral to other rules.

Section 10 Special Subpositions of Miscellaneous

System regimes

Subsection 1. ª Peculiarities of the Quote on the Reason of Protection and Collaboration on the Same

Article 62. Companies excluded or collaborating in the management of certain common contingencies. Reducing coefficients.

Article 63. Listing for inclusion in health care protection.

Article 64. Contribution to the learning contracts.

Subsection 2. ª particularities in respect of the quotation bases

Article 65. Contribution to the assumptions of part-time and relief work contracts.

Article 66. Quote in legal guardian assumptions.

Article 67. Improvements to the quotation bases.

Subsection 3. Th Quotation peculiarities

in certain high-

situations

Article 68. Contribution during temporary incapacity and maternity.

Article 69. Situations of remaining high without pay, compliance with public duties, permits and licenses.

Article 70. Contribution to the unemployment situation and promotion of employment.

Subsection 4. Th Quotation Specialties

in other situations assimilated to that of the high

Article 71. General rule.

Subsection 5. Special Listing Systems

Article 72. Common rules.

Chapter III

From settlement of debts whose object is not quotas and their control

Section 1. Common Rules

Article 73. Attribution of functions.

Article 74. Form and other requirements for the settlement of these debts.

Section 2. Contribution to the Common and Social Services of Social Security

Article 75. Subjects required to make these contributions.

Article 76. Percentages.

Article 77. Determination of contributions.

Section 3. Of the determination of capital cost of pensions and other benefits

Article 78. General subjects and criteria.

Section 4. Reinsurance Contributions with the General Treasury of Social Security

Article 79. Mandatory reinsurance: Subjects, bases and percentages.

Article 80. Settlement of obligations by optional reinsurance or other compensation systems for results.

Section 5. Clearance Of Pharmaceutical Industry Discounts

Article 81. Settlement of discounts from the pharmaceutical industry.

Section 6. Liquidation of penalties, benefit surcharges, and late fees and charges and interest charges

Article 82. Settlement of sanctions.

Article 83. Settlement of benefit surcharges.

Article 84. Settlement of surcharges for arrears or fees and interest.

Section 7. First Loan Liquidation, Management Awards and Other Compensation and Indemnities

Article 85. Settlement of social investment loan reintegrations.

Article 86. Agreements on management awards and other consideration.

Article 87. Consideration and compensation in other contracts.

Section 8. First Liquidations of contributions for aid equivalent to early retirement or pre-retirement expenses, costs for integrations or for reimbursement of benefits unduly received.

Article 88. Settlement of contributions for aid equivalent to early retirement or pre-retirement pensions.

Article 89. Settlement of contributions by integration of replacement Social Welfare Entities.

Article 90. Settlement of benefits unduly received for the purposes of recovery.

Chapter IV

From the impeachment of the settlement acts

Article 91. Challenge of the acts of liquidation.

Additional disposition first. Rate of premiums for the contribution of accidents at work and occupational diseases.

Additional provision second. Rules of quotation in the case of the National Organization of the Blind Spaniards.

Additional provision third. Contribution to accidents at work and occupational diseases in the Special Agrarian System of Social Security.

Additional provision fourth. Safeguarding the competences of the Autonomous Communities.

Additional provision fifth. Contribution to work accidents and occupational diseases of the unemployed workers engaged in social partnership work.

First transient disposition. Maximum bases applicable to trade representatives, artists and professionals.

Second transient disposition. Improvement of quotation bases.

Single repeal provision. Regulatory repeal.

Single end disposition. Powers of development.

CHAPTER I

From settling debts to Social Security

SECTION 1 OF THE SETTLEMENT IN GENERAL

Article 1. Object.

1. The settlement of the debts with the Social Security includes the acts relating to the determination of the different classes of debts with the same, enabling their material execution by means of their compliance on a voluntary basis and, failing that, through their enforced compliance with the award.

For such purposes, the purpose of the liquidation is to carry out all the acts identifying the debts with the Social Security in their different elements as amount, in their case, object, motivation and declaration liquidatory and its communication or notification, if they proceed, whether they are carried out by the private subjects or by the bodies of the public administrations to which that function corresponds.

2. The discharge in the field of social security consists of the administrative function attributed to the General Treasury of Social Security and other bodies of the public administrations specified in this Regulation, without prejudice to the powers conferred by the legislation on the Labour and Social Security Inspectorate, and to the determination of the debts owed to the bodies of the Social Security Administration for the purposes of their recovery, volunteer as an executive, by the General Treasury of the same.

Article 2. Scope.

1. The rules contained in this Regulation shall apply to operations, declarations and acts, decisions or procedures, of the procedure for the settlement of debts with social security, the object of which is both the resources of the same referred to in Article 4 of the General Regulation on the Collection of Social Security System Resources, such as fruits, income, interest or any other product of movable or immovable property belonging to the Social Security.

2. This regulation will also apply to the determination of the debts owed by unemployment, the Guarantee Fund, vocational training and how many concepts are collected or available in the future to be collected for entities or bodies. In addition to the institutional system of social security, as long as they are liquidated and jointly entered with the quotas of the Social Security in the terms and conditions regulated in this Regulation, in the General Rules of Collection of the Resources of the Social Security system and the other supplementary provisions.

3. The rules laid down in this Regulation shall not apply to the following cases:

1. In the revenue referred to in the second twenty-second provision of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994, of 20 June, from assistance (a) health care provided by the National Institute of Health in direct management to users without the right to health care for social security as well as in the case of private compulsory insurance and in all those insured or not, in which a third party is required to pay the same. These resources will be determined and claimed by the National Institute of Health in the name and on behalf of the State Administration, for its entry into the Treasury, in accordance with the provisions of Royal Decree 450/1995 of March 24, on cash income from economic resources of the National Institute of Health, included in the second twenty-second provision of the recast text of the General Law on Social Security.

2. º In the acts of liquidation in the administrative procedures of the award, followed by the General Treasury of Social Security, which shall be governed by its own rules.

3. In the fixing of the contributions of the State to the Social Security entered in the budget of the State and of those that are established for special attention, which shall be carried out in accordance with the procedures Established special conditions.

4. In the determination of the debts with the Management Entities of the Special Regiments of the Social Security of Civil Servants of the State, Armed Forces and Officials of the Administration of Justice, which continue to be governed by their specific rules.

SECTION 2 OF LIQUIDATORY MANAGEMENT

Article 3. Material competence and regulation.

1. The discharge of the debts with the Social Security shall be carried out under the direction, supervision and supervision of the Ministry of Labour and Social Security, by the General Treasury of Social Security, without prejudice to the powers conferred on it. by the legislation of the Labour and Social Security Inspectorate, and of the functions expressly attributed to other bodies of the Social Security Administration or other public administrations.

2. Irrespective of the powers conferred by the legislation on the Labour and Social Security Inspectorate, the General Treasury of Social Security and, where appropriate, the other bodies of the Administration shall perform the functions of the Office. which are attributed to them subject to the rules laid down in this Regulation, in the Royal Decree-regulatory challenges of the acts and operations liquidating the other debts to the Social Security, as well as in the implementing provisions and development of the same, without prejudice to the fact that, as a speciality, it is established or be set by Law or Royal Decree or in execution of one and the other.

The general provisions of the Administrative, Tax, Labour or Common Law which are applicable in the light of the nature of the winding-up acts in question shall be binding.

3. The settlement operations carried out by the persons obliged to do so shall be in accordance with the provisions of this Regulation and the implementing and implementing rules.

Article 4. Functional and territorial competence.

1. The functions attributed to the General Treasury of Social Security in matters relating to the discharge of the debts to the Social Security shall be exercised, within their respective territorial areas, by the Provincial Directorates of that State. and the Administrations of the same, in accordance with the distribution of powers which is established, except in those matters which are governed by this Regulation, Royal Decree 1314/1984 of 20 June, governing the structure and powers of the of the General Treasury of Social Security, and the General Rules of Collection of Resources of the Social Security system, and, where appropriate, the Director-General of the General Treasury of Social Security, by means of instructions and other general administrative provisions published in the Official Journal of the European Communities Status ", reserve to the Central Services of the same.

2. The liquidatory functions of the Social Security debts attributed to the Labour and Social Security Inspectorate and other bodies of the public administrations shall be exercised in accordance with the rules laid down by the respective functional and territorial competencies.

SECTION 3 GENERAL RULES

Article 5. Presumption of legality and regated character of the discharge.

1. The acts of determination of the subjects, objects, amounts and content of the Social Security debts made by the Administration are presumed to be lawful.

The effectiveness of the same shall be affected only by administrative or judicial decision declaring its illegality and, consequently, nullifying or modifying them.

2. The acts of the Administration in the field of discharge are regulated and are impugable on the administrative and judicial basis in the terms laid down in Article 91 of this Regulation and in the other implementing rules and development.

CHAPTER II

From Quote to Social Security

SECTION 1. COMMON SYSTEM RULES

Subsection 1. Item of the obligation to list

Article 6. The obligation to list. Object.

1. Social security contributions are compulsory.

2. The Social Security quota expresses the amount of the obligation to list Social Security for a regulated time, designated as a period of liquidation, in respect of the subjects who are obliged to quote. This amount results from the operation of a percentage, called the rate of contribution, to be applied to an amount fixed in the rules applicable to the contribution of the various schemes in the social security system, (a) the value of the contributions and/or reductions which are applicable, without prejudice to the fact that the amount of the price may be directly fixed by the rules governing the contribution to the various System regimes.

Article 7. Subject of the quotation.

1. The active subject of the obligation to list Social Security is the General Treasury of the same. It shall, where appropriate, transfer to the entities, bodies or administrations concerned the amount of the quotas and the concepts which are the subject of liquidation and collection jointly with the Social Security contributions and those which are the same as those of the holders, in so far as they do not apply to the Social Security Budget.

2. Natural or legal persons, under the terms and conditions laid down in this Regulation, are subject to the obligation to list the social security for each of the different regimes which make up the system of security Social.

With regard to unemployment contingency, as well as for persons protected by the Salarial Guarantee Fund, vocational training and other concepts of joint collection with the Social Security contributions, they are subject to the the obligation to list the persons to whom this specific obligation is imposed by the relevant regulatory standards.

3. Any individual or collective agreement by which one of the subjects who is obliged to list assumes the obligation to pay in full or in part the fee or part of the quota in charge of the other or to renounce any of the rights and obligations shall be void. in order to be listed, they shall be recognised as being in accordance with the rules governing the system of social security schemes and the concepts of joint collection with the contributions of the social security system.

Article 8. Quotation bases.

1. The bases of quotation in the various Regiments of the Social Security system and for the different contingencies regarding the subject or categories of subjects obliged to quote in the periods to be determined, already have a quantum fixed or already determined on the basis of remuneration received or estimated, for quantities of products handled, obtained or manufactured or in other circumstances, shall be the quantities resulting from the application of the rules which, for the purposes of different system regimes and in both ordinary and special situations, set out in the General Budget Law of the State for each financial year, in this Regulation and in the rules that complement and develop it in each financial year.

2. Within the limits referred to in paragraph 3 of the following Article of this Regulation, such quotation bases may be adjusted, either by excess or by default, to the nearest multiple of 100, if they are daily, or three thousand, if they are monthly, in the terms and conditions laid down by the Ministry of Labour and Social Security, without the possibility of such regularisations exceeding the maximum and minimum ceilings fixed for them.

3. Any individual or collective act or covenant intended to alter established trading bases shall be void, except in those cases where the contrary is established by law.

Article 9. Absolute limits, maximum and minimum, and relative limits of the listing basis. Pluriemployment and multi-activity.

1. The basis for listing the Social Security system may not exceed the absolute maximum limit laid down.

1. The amount of the above ceiling will be fixed for each financial year by the corresponding State General Budget Law.

2. The maximum limit of the quotation bases shall be unique for all the activities, professional categories and contingencies included in the Regime or the Regiments concerned and shall be applied whatever the number of hours worked, including the assumptions of multi-employment, but not of multi-activity.

3. In the case of a multi-employment scenario, the absolute ceiling shall be distributed among all the subjects of the obligation to list in proportion to the remuneration paid in each of the undertakings in which it provides its services. (a) a worker in a situation of multiple employment or in accordance with the criterion laid down by the Ministry of Labour and Social Security, without, in respect of the common contingencies, the fraction of the maximum ceiling to be allocated to each undertaking or subject exceeding the maximum base of the professional category of the worker referred to in the paragraph 3 of this Article.

4. For the purposes of this Regulation, the situation of the employed person who provides his professional services to two or more different employers and in activities leading to his/her discharge shall be understood as a multi-employment situation. mandatory in the same Social Security Scheme.

For the same purposes, the situation of the self-employed person and/or other person whose activities lead to his or her compulsory discharge in two or more schemes other than the social security system shall be understood as a multi-activity.

2. The basis for listing in the Regulations and for the contingencies referred to in this Regulation shall be as minimum limits, unless otherwise specified, the full amount of the minimum inter-professional salaries in force in each Member State. time, increased by a sixth.

1. The amounts of the minimum limits of the bases of contribution shall be fixed for each financial year and shall be reviewed, in any case, when the amounts of the minimum interprofessional salary are increased or decreased in function of the age of the workers.

2. The minimum limits of the quotation bases shall apply for all the activities, professional categories and contingencies included in the Scheme concerned, irrespective of the number of hours they work or carry out their activity, subject to the obligation to list them, except where they are bound by employment contracts or courses in a related legal relationship with the work, for which, by law, they are expressly set something else.

3. In the case of a multi-employment scenario, the absolute minimum limits shall also be apportioned among all undertakings and other persons subject to the obligation to be listed in proportion to the remuneration received in each of the they are by the worker or according to the criterion determined by the Ministry of Labour and Social Security.

3. The relative limits of the bases of quotation are constituted by the minimum and maximum amounts or only fixed in the corresponding Law of General Budget of the State for each group of professional categories or activities in each economic exercise, in relation to the contingencies and situations protected by the Regime in which they are applicable.

4. The Ministry of Labour and Social Security shall adjust, on the basis of the working days and hours, the absolute minimum limits and the minimum bases laid down for each group of professional categories in relation to the cases in which they are available. (a) the price of the product concerned shall be expressly set out in accordance with Article 3 (2) of the preceding

.

Article 10. Unique types for common contingencies and joint collection concepts.

1. The rates of contributions in each of the schemes which make up the social security system shall be unique and shall not be split up for the purposes of financing the contingencies and situations covered by the protective action of each of the the exception, where appropriate, of accidents at work and occupational diseases.

2. For the determination of the share of common contingencies, in the cases established in this Regulation and other supplementary provisions, the full quota resulting from the application of the single rate in force in each case to the corresponding bases of Quotation may be the subject of fractionation, increase or reduction by dividing, multiplying or reducing the total quota in the parts or by the multiplying or reducing factor or the sum of the same as they come.

3. The rates of contribution to the various social security schemes and, where appropriate, the distribution of the same, for the purposes of the settlement of quotas, shall be those laid down in the General Budget Law for each financial year. without prejudice to the application, where appropriate, of the provisions of Article 56 of the General Budget Law, adopted by Royal Decree No 1091/1988 of 23 September 1988.

4. The rates of unemployment contributions, as well as for the Guarantee Fund and vocational training, shall also be those laid down in the General Budget Law of the State for the respective financial year.

Article 11. Percentages for the contribution of accidents at work and occupational diseases.

1. The contribution to the contribution of the social security contributions and occupational diseases, in the Social Security Regulations, to be made specifically for such contingencies as provided for in this Regulation, shall be made by means of exclusive contributions from undertakings, determined on the basis of the percentages they contain, in respect of each item applicable to the work which it describes, in the premium rate in force and which will have, for all purposes, the condition of the Social security can be different for different activities, industries and tasks, without (a) prejudice to the provisions of this Regulation on the listing of such contingencies in respect of self-employed persons.

2. Additional premiums for the contribution of accidents at work which the Government may lay down for undertakings offering risks of occupational diseases may be diversified under the terms and conditions laid down by the Ministry of Labour (a) in the light of the danger posed by industry or the working class and the effectiveness of the means of prevention applied, without such diversification being able to result in the exemption of certain undertakings and the assumption of the amount of the total of such additional premiums.

3. The amount of the premiums for accidents at work and occupational diseases resulting from the application of the rate of percentages in force and, where appropriate, the additional premiums referred to in the preceding paragraphs may be reduced in the (a) in the case of undertakings which distinguish themselves in the use of effective means of prevention and may also be increased for undertakings which fail to fulfil their obligations in the field of safety and health at work, in cases and conditions to determine the Ministry of Labour and Social Security.

The reduction and increase provided for in this paragraph may not exceed 10 per 100 of the amount of the respective premiums, but the increase may be up to 20 per 100 in the event of repeated non-compliance with the losses. obligations.

Subsection 2. Th Dynamic of the obligation to list

Article 12. Birth.

1. The obligation to pay contributions to the various schemes of the social security system shall be made at the beginning of the professional activity in such schemes or in the situation relating to the activity of the persons included in the field of social security. application of those regimes.

The mere application of the affiliation and/or discharge to the Provincial Directorate of the General Treasury of Social Security or to the Administration of the same shall in any case have the same effect, assuming the activity started or produced the situation from the date of effect indicated in that application which, where appropriate, may be dismissed by reasoned decision.

2. Failure to submit the application for membership and/or discharge shall not prevent the birth of the obligation to list from the moment in which it is established for each of the Regimenes which are part of the social security system, without prejudice to the application of the prescription in respect of the obligations which have been breached within the time limit laid down for the same and without prejudice, equally, to the effects which are to be attributed to the contributions made by the prior to the submission of those requests.

3. In the case of accidents at work and occupational diseases, the obligation to list shall exist even if the undertaking, in breach of the provisions of the social security system, has not been granted the protection of its (a) in respect of such contingencies, in respect of such contingencies, in respect of such contingencies, in respect of such contingencies. In such a case, the fees due shall be payable in favour of the General Treasury of Social Security.

Article 13. Duration of the obligation to list.

1. The obligation to contribute to the social security system shall be maintained for the entire period in which the worker or the person who is assimilated, in the field of application of the various systems of the social security system, carries out his activity, services determining their inclusion in the same, or in a legal position connected with such activity or services, in the terms laid down in this Regulation and other supplementary provisions, without prejudice to the liquidation and payment of the corresponding debts are related to the specified periods of time expressly in this respect.

2. The obligation to list will continue in situations of temporary incapacity, whatever its cause, and maternity, as well as in situations of discharge of public duties, performance of charges of union representation, always that some and others do not give rise to the leave of absence at work or to the cessation of the activity, special agreement, contributory and aid unemployment, where appropriate, and in those other cases in which it is established by this Regulation, order of 27 October 1992, for which instructions are given in relation to the contribution to the General Conditions of Employment Social security of civil servants, including in the field of application of that scheme, during periods of unpaid leave or leave, temporary suspension of duties, compliance with the Military Service or the provision of services social replacement and post-office period for change of destination, and other supplementary provisions, with the same scope as intended.

Article 14. Extinction of the obligation to list.

1. The obligation to list is extinguished with the cessation of the work, the activity or the determining situation of the birth and subsistence of the obligation to list, provided that the absence of the obligation is communicated in the established time and form.

2. In cases where the discharge is not sought or is made outside the time limit and in a model or a different form than those laid down, the obligation to list shall not be extinguished until the day on which the General Treasury of the Social Security is aware of the termination of the in the case of an employed person, in the self-employed activity or in the situation determining the inclusion in the social security scheme in question.

3. When the General Treasury of Social Security curse the discharge, in order to know the cessation of work, in the activity or in the situation in question as a result of the work of the Inspection of Labor and Social Security, by the data in the same or in a managing body or by any other procedure, the obligation to list shall be extinguished from the day on which such an inspection has been carried out or the data or documents have been received; (a) credit for the cessation of the work as an employed person, in the activity in question or in the relevant situation.

4. By way of derogation from the foregoing paragraphs, the persons concerned may, by any of the means admitted in law, prove that the activity on the date notified when applying for the discharge or the cessation of the activity has not been initiated in the (a) the provision of services or in the situation in question, took place on another date, for the purposes of the extinction of the obligation to list, without prejudice, where appropriate, of the effects to be produced both in order to return the quotas and are unduly paid as to the reimbursement of benefits which are unduly paid; except that by application of the prescription, neither the refund nor the refund is payable.

5. The mere application for and recognition of the discharge shall not terminate the obligation to list or produce the other effects of that obligation if it continues to provide the work or the development of the activity or situation concerned or where, (a) continuing, the worker has an impact in a situation similar to that of the discharge in which the subsistence of the obligation to pay is expressly established.

Article 15. Settlement of the quotas as content of the obligation to list and reach the quota.

1. The obligation to list in the various systems of the system of social security implies the carrying out of the operations and other acts of determination of the quotas, as well as of the concepts of joint collection with the same or assimilated to and, where appropriate, of surcharges and interest on each other, by the application of the percentage or percentages of the type or types of contribution corresponding to the basis or bases of quotation of the subjects for which there is an obligation of to be listed during the period or periods to be settled, by deducting, where appropriate, the amount of the deductions in the terms and conditions laid down for the purposes of compliance with the obligation to list.

2. The determination of the Social Security contributions shall be compulsory for natural or legal persons to whom the General Regulation on the Collection of the Resources of the Social Security System and other provisions implementing it and supplement, impose liability for the payment or fulfilment of the obligation to list as simple, supportive, subsidiary or "mortis causa" liability of the same, unless the amount is determined by the regulatory standards of the contribution to Social Security in each financial year.

3. The provisions of the preceding numbers are without prejudice to the control and discharge functions which, in respect of the determinations of the quotas made by the private subjects, correspond to the various bodies of the Administration, in the terms laid down in this Regulation, in the General Regulation on the Collection of Social Security System Resources and other supplementary provisions.

Article 16. Settlement period.

1. The period of settlement of the Social Security contributions and the concepts of joint recovery with the same is the period for which the elements and operations for the determination of the quota under obligation to list are referred to. part of the subjects of the same, for the purposes of their payment or compliance.

2. Unless expressly cleared or cleared for higher or lower periods in terms and conditions determined by the Ministry of Labour and Social Security, the periods of settlement of quotas shall be referred to full natural mensualities, even if the accrual of those and/or their payment is made for periods other than months.

1. The settlement of shares to be paid on a basis constituted by remuneration payable for hours, days or weeks shall be referred to in the calendar month to which the accrual is due, irrespective of whether the payment of the such liquidations must be carried out within the same period or in a different set of the effect.

2. The settlement of fees relating to remuneration concepts included in the contribution basis but which are payable for periods longer than monthly or which are not of a periodic nature and which are satisfied within the corresponding economic year shall be pro rata in the monthly liquidations of that financial year in the terms established by the Ministry of Labour and Social Security.

3. The proportional parts of the remuneration concepts included in the contribution basis for months that have already been the subject of liquidation, presentation and, where appropriate, of payment, as well as the increases of the bases, the rates or the own quotas to have retroactive effect shall be the subject of additional liquidations, relating or declaring separately the basis of quotation for each month in accordance with the basis, ceilings, rates and other conditions in the months to which wages correspond.

In the same way, those rewards that could not be the subject of early quantification, in whole or in part, for the purposes of the pro-rata referred to in paragraph 2. of this Article, shall be settled.

Article 17. Deductions.

1. The settlement of the full quotas, resulting from the application of the corresponding rate or, where appropriate, the settlement of the fixed quotas, to the basis of contributions, may only be the subject of a deduction by way of a correction of the basis, rate reduction, reduction or bonus of the quotas, for the causes and in the terms and conditions expressly established, without prejudice to the application of the compensation and other causes of extinction of the debts with the Security Social when they come from, in accordance with the rules of Articles 48 et seq. of the General Regulation on the Collection of Social Security System Resources.

2. The application of the base corrections, rate cuts, reductions and quota allowances shall be made in the settlement of the listing documents submitted within the regulatory period, in accordance with the terms laid down in the Articles 76 and 77 of the General Regulation on the Collection of Resources of the Social Security System, the resulting liquid quota must be entered only, unless otherwise provided for by the rules laid down by them, and without prejudice to the the beneficiary of the aid may subsequently request compensation for the amount of the correction, minorage, reduction or bonus of the entity or body that is required to bear its cost.

3. The settlement of quotas by responsible persons applying corrections, reductions, minorings or deductions without cause and/or due form, in addition to the administrative settlements and complaints that come, shall give rise to the relevant sanctions.

Article 18. Form, place and time of the self-limitation of quotas, surcharges and concepts of joint collection. Your communication.

1. The settlement of the social security contributions, both by common and professional contingencies, which have been accrued during the period referred to in the liquidation and, where appropriate, of the deductions and surcharges which are incurred, shall carry out, by means of completion, by the persons responsible for the fulfilment of the obligation to list, the listing documents to be determined by the Ministry of Labour and Social Security.

Quotation documents must contain the data that is necessary for the development of the settlement functions and their verification, as well as the other management and action management functions

protector attributed to the managing entities and the General Treasury of Social Security.

2. The communication of the autoliquidations to the Provincial Directorates of the General Treasury of Social Security or its Administrations when the quotas are entered and, where appropriate, the corresponding surcharges, shall be made by means of the presentation of the listing documents to the collecting offices, within the time limits and subject to the formalities and formalities laid down in Articles 74 et seq. of the General Rules for the Collection of the Resources of the System of the Social security and other implementing and development provisions.

When there is no entry of quotas within or outside the regulatory period or the autoliquidations are carried out by electronic, computer or telematic means, the communication of the same will be carried out in the corresponding Provincial Directorate of the General Treasury of Social Security or the Administration of Social Security, or in the center or unit that the Directorate-General of the Treasury determines.

3. As long as they are collected together with the other Social Security contributions, those corresponding to the unemployment contingency, as well as for the Guarantee Fund and vocational training, shall be settled and reported by the persons concerned. They must be obliged to do so, together with those corresponding to social security and in the same way, time and place.

Article 19. Control of the liquidations.

1. The General Treasury of Social Security, the managing bodies and their employees, within their respective powers, may obtain, with the exception provided for in paragraph (f) of Article 35 of Law No 30/1992, of 26 November 1992, the Legal System of Public Administrations and the Common Administrative Procedure, the reports and documentation necessary for the justification of the data and operations of the liquidations, which are included in the quotation documents which, submitted by the persons responsible for the payment, have received.

2. In the case of the liquidations of the quotas for accidents at work and occupational diseases, submitted by the undertakings which have signed a document of association with a Mutual of Accidents of Work and Occupational Diseases of Safety Social, as well as in the settlement of shares in which the compensation of benefits paid under delegated payment or deductions from the terms established has been applied and in the settlement of the concepts On the other hand, the Commission will be responsible for the implementation of the common agricultural policy. verification of the arithmetical operations included in the listing documents, referring to the managing body or the interested party the data of such documents so that they are, in turn, appropriate to the control of the possible differences in the settlement of fees by professional contingencies or the verification of the provenance and accuracy of the compensation and deductions which those entities have authorised or formalised.

3. Where the control functions of the liquidations are not expressly attributed to a given body or entity, those functions shall be deemed to correspond to the General Treasury of Social Security.

Subsection 3. Th Liquidations by the Administration

Article 20. Forms of the administrative settlement of quotas.

If due to a lack of income from the due period due to the regulatory period the administrative claim must be made, the liquidation of the same will be carried out, as appropriate, by claim of debt issued by the corresponding Provincial Directorate of the General Treasury of the Social Security or Administration of the Social Security, or through the minutes of liquidation or single document of the act of infringement, issued by the Labour and Social Security Inspectorate, in the cases, with the formalities and scope laid down in Articles 30 and 31 of the Law General of Social Security, Articles 80 et seq. of the General Regulation on the Collection of the Resources of the Social Security System or in the applicable specific legislation.

Subsection 4. Application Scope

Article 21. General rules. Special schemes and assumptions.

The rules contained in this Section 1. shall apply to transactions, declarations and other winding-up acts for the payment and control, in respect of both the revenue and the lack thereof, of the debts owed by the Member States. Systems of the social security system, by the concepts of joint recovery with the same referred to in Article 2 (2) of this Regulation and by surcharges on both, without prejudice to what, as a speciality, is set out in the following sections of the same chapter on the various regimes and for special assumptions.

SECTION 2. GENERAL REGIME

Subsection 1. Item of the obligation to list

Article 22. Subject to the obligation to list.

1. Workers who, by reason of their activity, are included in their field of application and the employers on whose behalf they work, are subject to the obligation to make contributions to the General Social Security System.

2. For common contingencies, the contribution shall comprise two contributions:

a) The input of entrepreneurs.

b) The contribution of workers.

3. In the case of accidents at work and occupational diseases, the full contribution shall be carried out exclusively by employers.

4. The contribution of the worker in the contribution towards the same by common contingencies shall be his exclusive charge, with no pact to the contrary being null.

The employer will discount its employees, at the time of making their remuneration effective, the contribution that corresponds to each of them. If you do not make the discount at that time, you will not be able to do so at a later date, and you will be obliged to enter all the quotas at your sole charge.

5. The employer who, having made such a discount, does not enter within the period the contributions corresponding to his workers will incur liability to them and to the managing entities of the Social Security and General Treasury of the , without prejudice to the criminal and administrative responsibilities arising.

6. Notwithstanding the foregoing, the person responsible for the payment or fulfilment of the obligation to contribute to the General System of Social Security is the employer, who must fully enter into his/her own contributions like those of their workers.

In addition, they will respond, where appropriate, to the fulfilment of the obligation to enter all the shares of the persons and with the scope referred to in Article 127 (1) and (2) of the General Law of Social Security, in the Articles 42 and 44 of the recast of the Law of the Workers ' Statute, adopted by Royal Legislative Decree 1/1995 of 24 March, in Articles 9, 10 and 12 of the General Regulation on the Collection of the Resources of the Security System Social and other substantive rules on assumptions of imputation of simple liability, solidarity, subsidiary or "inter vivos" or "mortis causa" succession in order to comply with the obligation to list.

Article 23. Quote Base.

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, irrespective of form or denomination, which, on a monthly basis, is entitled to receive the worker or the person who actually receives the worker, for the purpose of the work he or she carries out as an employed person.

For these purposes, all the economic perceptions received by the workers, in money or in kind, and whether the effective work or the periods of rest can be considered as job.

The following concepts will not be computed on the basis of quotation:

(a) Travel allowances, locomotion costs, plus distance and plus urban transport.

(b) Compensation for death and related to transfers, suspensions and dismissals.

(c) The amounts that are paid in currency bankruptcy and the wear and tear allowances of useful or tools and purchase of work items.

d) Products in kind voluntarily granted by companies.

e) Perceptions by marriage.

(f) Social Security benefits and improvements, including, where applicable, unemployment benefits.

g) Extraordinary hours, except for the contribution of accidents at work and occupational diseases.

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

Article 24. Additional contribution for overtime.

1. The remuneration to be paid by workers for overtime shall be subject to an additional levy, which is intended to increase the general resources of the Social Security system, and which shall not be computable for the purposes of determine the regulatory basis for the benefits.

2. The rate or rates applicable to the additional contribution for overtime, as well as their distribution between employers and employees, shall be determined in the General Budget Law of the State for each financial year, on the basis of the extraordinary hours performed have or are not the consideration of structural or are motivated by force majeure or the criterion that the same establishes.

3. For the purposes of the preceding numbers, the necessary structural overtime shall mean those required by unforeseen orders, peak periods of production, unforeseen absences, shift changes or other circumstances of a nature. structural factors resulting from the nature of the activity concerned, provided that they cannot be replaced by the application of the various types of procurement legally provided for.

Article 25. Minimum and maximum limits.

1. The basis for listing in the General System of Social Security shall not exceed the maximum limit nor lower than the absolute minimum limits referred to in Article 9 (1) and (2

.

2. The maximum limit shall be a monthly or a daily basis, without prejudice to what is available as a speciality in relation to the cases referred to in Articles 32 and 33 of this Regulation.

3. The minimum limit shall be of a monthly or daily basis depending on whether the remuneration received by the worker is of a character or other character, without prejudice to the provisions of this Regulation and the rules laid down in this Regulation.

Article 26. Bases by categories.

1. The contribution base, for all contingencies and situations protected by the General Social Security Scheme, except for unemployment and occupational accidents and occupational diseases, shall be subject to each group of categories. professional, to the relative limits of the minimum and maximum bases referred to in Article 9 (3) of this Regulation.

2. The groups of professional categories referred to in the preceding number are as follows:

6

7

Group	Professional Category
1	Engineers and Licensors. Senior management staff not included in Article 1.3, c) of the Workers ' Statute
2	Technical engineers, Perios and Helpers graduates
3	Administrative and Workshop Chiefs.
4	5
	5	5
7
Administrative auxiliaries.
8	First and second officers.
9	Third and Specialist Officers.
10	Peons.
11	Workers under eighteen years of age whatever their professional category.

3. The assimilation of the various persons within the scope of the General Regime which are not included in the relevant categories of the Labour Regulations, Labour Ordinance or collective agreements, as well as the take account of the new professional categories which can now be set up by the General Social Security Treasury, following the report of 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 assimilation in the form on the regulated.

4. The Ministry of Labour and Social Security shall adjust the amounts of the minimum bases determined in the manner set out in Article 9 (4) on the basis of days and hours for contracts where it is expressly laid down by the Ministry of Labour and Social Security. legal provision for listing in relation to such circumstances.

Article 27. Type of quotation.

In the General System of Social Security the rates of contributions for common and unemployment contingencies, as well as the percentage applicable for the contingencies of accidents at work and occupational disease and for hours Extraordinary shall be those laid down in the provisions referred to in Articles 10.3 and 4, 11.1 and 24.2 of this Regulation.

Subsection 2. Th Dynamic of the obligation to list

Article 28. Content of the obligation to quote and the circumstances of the obligation.

In the General Regime of Social Security the birth, duration and extinction of the obligation to list, which will always be referred to natural days, the settlement of the quotas that are the object of the same and the period of settlement, which shall be carried out for natural months and the form, place and time of the liquidation, as well as its verification and control shall be governed by the provisions of Articles 12 and following of this Regulation and, where appropriate, by the specific rules that for the special assumptions are set out in the following subsection of this section and in Section 10. of this chapter.

Subsection 3. St Special Assumptions in the General Regime

A) By the peculiarities of protected collectives

Article 29. Clergy of the Catholic Church and other ministers of other Churches and Confessions.

In the quotation regarding the Clerics of the Catholic Church and the Ministers of worship of the Churches belonging to the Federation of Evangelical Religious Entities of Spain and the Communities belonging to the Federation Israeli Communities of Spain, as well as the Islamic religious leaders and imams of the Islamic Communities of Spain and other Ministers of other Churches and Religious Confessions duly registered in the corresponding Register of the Ministry of Justice and Home Affairs, and which have been included in the field of application of the General System of Social Security, the following specific rules shall apply:

1. The contribution base shall be unique and monthly for all contingencies and situations included in the protective action of this collective and shall be constituted by the amount of the absolute minimum contribution ceiling in force at any time in the Scheme General of Social Security for workers who are 18 years of age, except that in the rules for the integration of the collective in question, this is something else.

2. The quota shall be determined by deducting the fractions corresponding to the contingencies excluded from the protective action under the provisions of Article 2 of Royal Decree 2398/1977 of 27 August 1977 on social security of the Clergy.

For such purposes, the amount to be deducted shall be determined by multiplying by the coefficients or sums of reducing coefficients indicated for the contingencies excluded in each financial year the full quota resulting from the application of the the unique type referred to in Article 27 to the base determined in paragraph 1 of this Article.

3. The settlement of quotas shall always be referred to natural mensualities and their communication and payment shall be made for natural months due, unless otherwise provided in the rules for the integration of the collective.

4. For the purposes set out in the preceding numbers, the Diocese, the Churches, the respective Communities or, failing that, the Bodies which, in respect of the different Religious Confessions, determine the Ministry of Labour and Social Security assume the rights and obligations established for employers in the General Social Security Scheme.

Article 30. Professional football players.

1. The contribution base for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and occupational diseases and those of the contributions collected jointly with the Social Security contributions, in respect of professional football players, shall be determined in accordance with Articles 23 and 24, without other particularities than those laid down in the following paragraphs.

2. The basis for common contingencies may not be higher or lower, respectively, at the maximum and minimum rates of contribution corresponding to the category of the clubs for which they provide their services, according to the classification next:

	Category	Listing
First Division	2
Division A	3
7

The contribution groups referred to in the above classification shall coincide with those of the same numbering of the professional category groups as referred to in Article 26 (2

.

3. For the contingencies of occupational accidents and occupational diseases and other concepts of joint recovery, the contribution bases shall be subject to the maximum and minimum absolute ceilings referred to in Article 9 (1) and (2

.

For the purposes of the quotation for the contingencies referred to in the preceding paragraph, the heading 121 of the premium rate approved by Royal Decree 2930/1979 of 29 December 1979, approving the premium rate of the accidents at work and occupational diseases.

Article 31. Trade representatives.

1. The rules laid down in Article 22 (1), (2) and (3) shall be governed by the rules laid down in Article 22 (1), (2) and (3). On the other hand, the person liable to make the liquidations in the terms laid down in Article 18 of this Regulation, as well as the subject responsible for the payment or fulfilment of the obligation to pay, shall be the representative himself, who shall to enter in full both their own contributions and those corresponding to the employer or, where appropriate, employers with whom he or she maintains a working relationship.

The employer will be obliged to give the trade representative, at the time of payment of his remuneration, the share of the share corresponding to the business contribution. Where the employer does not make the payment indicated, the General Social Security Treasury shall reintegrate the trade representative, within the time limit and with the requirements to be determined, with the amount of the contribution paid by the employer. employer, starting with the Agency mentioned in the collection procedure in front of the employer.

2. The basis for listing in respect of trade representatives for all contingencies and situations covered by the protective action of the General Regime, including those relating to accidents at work and occupational disease and other contributions which are collected in conjunction with the Social Security contributions shall be determined in accordance with Articles 23 and 24.

3. The monthly contribution basis determined in accordance with the preceding number may not be higher or lower for common contingencies than for the amounts of the maximum and minimum bases for group 5 of the scale of category listing groups. Article 26 (2), in which trade representatives are included, for the purposes of listing, as referred to in Article 26 (2). In the case of accidents at work and occupational diseases and other concepts of joint recovery, that basis shall not be less than or greater than the amounts of the maximum and minimum ceilings referred to in paragraphs 1 and 2 of this Regulation. Article 9.

4. The contribution to the contingency of accidents at work and occupational diseases shall be carried out under the heading 102 of the premium rate approved by Royal Decree 2930/1979 of 29 December.

5. The settlement of shares shall always be related to the natural monthly payment and the payment and payment shall be made within the following month to which the accrual is due.

Article 32. Artists in public shows.

1. For artists subject to the special work relationship of artists in public shows, the contribution for all contingencies and situations covered by the protective action of the General Regime, including those of accidents of occupational diseases and other contributions which are collected in conjunction with the Social Security contributions, shall be governed by the rules of the preceding Subsections of this Section 2. set to the following numbers.

2. The contribution base for common contingencies may not be lower than or greater than the minimum or maximum basis referred to in Article 26 (1), in accordance with the assimilation of professional categories referred to in paragraph 3. of this article.

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

.

3. For the purposes of listing for common contingencies, the following shall be included in the contribution groups of the General Social Security System which are determined, among those set out in Article 26 (2) of this Royal Decree, The following professional categories:

I. Works of theatre, circus, music, varieties and folklore, including those for radio and television or recording:

Category	Listing
Directors, Coreographic, Scene and Artistic Directors, First Masters, Directors and Radio and Television Presenters	1
Seconds and third parties Master Directors, First and Second Substitute Teachers and Orchestra Directors	2
Coreographic Masters, Coros Masters, Apunter Masters, Band Directors, Radio and Television Listeners, Vendors, and Lockers	3
Actors, Lyric Singers and Light Music, Caricatos, Party Rooms Animators, Dancers, Musicians, and Circo Artists, Varieties and Folklore	3
5	7	5

II. Works of production, dubbing or synchronisation of films (whether in the form of films or of short films or advertising) or for television:

	Category	Listing
Directors	1
Directors	2
3
3 Decorators	4
Monters, Doblage Technicians, Technical Chiefs, and Dialog Adapters, Seconds Operators, Makeup artists, Technical Assistant, Production Assistant First, Photographer (fixed photo), Figures, Sound Chiefs and Address Assistant	5
Assistants, Makeup Helpers, Second Production Helpers, Filming Secretaries, Decorators, Hairdressers, Hairdressers, Assistants of Sound, Secretary of Production in Roddage, Assistant of Assembly, Auxiliary of Management, Auxiliary of the Quillador and Auxiliary of Production, Comparseria and Figuration	7

4. By way of derogation from the above numbers, the maximum ceiling of the bases of contribution for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and diseases For the purposes of the common organization of the market, the Commission shall, in respect of the activities carried out by a worker of this collective for the same or several undertakings, be composed of each other for the purposes of joint recovery. the sum of the maximum monthly basis for each professional contribution group in which the the artist, and, for accidents at work and occupational diseases and other concepts of joint collection, for the absolute maximum limit in force at each moment.

5. The following procedure shall be followed in order to determine the contribution basis for the employees of each undertaking:

(a) Companies shall declare in the corresponding quotation sheets the wages actually paid to each artist in the calendar month to which the quotation relates.

(b) Notwithstanding the above, as provisional liquidations shall be quoted, for each day that the artist has exercised his activity on behalf of the artist, by means of the bases fixed for each financial year, according to the professional listing group in which the artist is included.

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

.

(c) At the end of the financial year in question, the General Treasury of Social Security, as referred to in paragraph 4 of this Article and taking into account the declared bases, shall carry out the liquidation (a) the company (s) and the artist (s), if applicable, to the claim to the same to the extent that the differences in the quotas are to be entered within the prescribed time limit.

In the event that the liquidation of definitive quotas by the General Treasury of Social Security has been carried out, there will be an excess of contributions throughout the financial year, due to the lack of return of trade, both to the companies and the artists, of the amounts paid for more.

6. The contribution to the contingency of accidents at work and occupational diseases shall be carried out under the heading 122 of the premium rate approved by Royal Decree 2930/1979 of 29 December.

Article 33. Taurine professionals.

1. The contribution for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and occupational diseases and other contributions to be collected in conjunction with the Social security shall be determined, for this collective, in accordance with the provisions of the preceding Subsections of this Section, without other particularities than those contained in the following paragraphs.

2. The contribution base for the common contingencies may not be less than or greater than the minimum and maximum bases laid down for the groups of professional categories referred to in Article 26 (1), taking into account the assimilation of professional categories as referred to in the following paragraph of this Article.

For the purposes of unemployment, accident at work and occupational disease and other concepts of joint recovery, the contribution bases may not be higher or lower, respectively, at the maximum and minimum ceilings. referred to in Article 9 (1) and (2

.

3. The following categories of taurine professionals are included in the listing groups set out in Article 26 (2

:

7

7

	Category	Listing
Matadors Bulls and Rejonators, classified in groups "A" and "B"	1
Toros and Rejonters Matadors, classified in group C	3
Picators and Banderilleros, accompanying Group A Toros Matadors	2
Restantes Picadores and Banderilleros
7

4. By way of derogation from the above numbers, the maximum ceiling of the bases of contribution for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and diseases (a) professional qualifications and for those of the concepts of joint collection, in the light of the activities carried out by the taurine professionals for the same or several enterprises, shall be annual and shall be integrated, for the common contingencies, by the sum of the maximum monthly basis for each contribution group, in which each professional category is framed, and for occupational accidents and occupational diseases and other contingencies, for the absolute maximum limit in force at any time.

5. To determine the contribution base for each company, the following procedure will be followed:

(a) The companies shall declare, in the corresponding listing bulletins, the wages actually paid to each professional taurino in the calendar month to which the quotation relates.

(b) Notwithstanding the above paragraph, with the nature of provisional liquidations, it shall be listed on the basis of the fixed basis for each day that the Taurino professional has exercised his activity on his behalf, according to the quantities to be established for each financial year, and in accordance with the professional trading group in which the professional taurino is included.

If the salary actually received by the professional taurino, in daily computation, is less than the amounts indicated in the previous paragraph, it will be quoted by that. In no case, in the case of contributions for common contingencies, a contribution may be taken as a basis less than the daily amount of the minimum contribution base corresponding to the contribution group in which the professional is located. taurino. In the case of contributions for the contingency of occupational accidents and occupational diseases and for other concepts of joint recovery, the contribution base may not be lower than the absolute minimum ceilings referred to in paragraph 2 of this Article. Article 9.

c) At the end of the financial year in question, the General Treasury of Social Security, taking into account the provisions of paragraph 4 of this Article and the bases declared by each professional taurino, shall carry out the final settlement and shall make the administrative complaint of the differences or of the return of trade of the amounts unduly paid, in the established terms, in respect of the artists, in subparagraph (c) (5) of the Previous article.

6. The contribution of accidents at work and occupational diseases shall be listed under the heading 16 of the premium rate approved by Royal Decree 2930/1979 of 29 December.

7. The organiser of the taurino show shall be regarded as an employer for the purposes of the obligations imposed on him in connection with the social security scheme.

Article 34. Cyclists, basketball players and other professional athletes.

1. The contribution base for all contingencies and situations covered by the protective action of the General Regime, including those of accidents at work and occupational disease and other contributions which are collected in conjunction with the Social security, in respect of professional cyclists and professional basketball players, as well as other athletes in respect of which, by having the status of professional athletes according to Royal Decree 1006/1985, June 26, by which the special employment relationship of sportsmen and women is regulated professional, and of Law 10/1990, of 15 October, of the Sport, has expressly agreed its integration into the General Regime of Social Security, will be determined according to the provisions of Articles 23 and 24 of this Regulation

2. For the purposes of determining the minimum and maximum rates of contributions, professional athletes are placed in group 3. The number of professional athletes concerned shall be as referred to in Article 26 (2

.

3. The contribution to the contingency of accidents at work and occupational diseases shall be carried out under the heading 121 of the premium rate approved by Royal Decree 2930/1979 of 29 December.

4. The provisions of the above paragraphs are without prejudice to the specialities which may be established by the Royal Decree of inclusion in respect of certain professional athletes.

B) Other peculiarities of the obligation to list

Article 35. Legal regime.

1. The contribution to the General Social Security Scheme shall be governed by the specific rules establishing and developing them in the following cases:

1. º Exclusion of any or some of the contingencies protected by such Regime or inclusion only in respect of some of them.

2. Collaboration in management.

3. º Reduction or voluntary improvement of the bases of quotation in the assumptions provided for in the Law.

4. Situations of temporary incapacity and assimilation to discharge.

5. In the case of deductions in the quotation for corrections in the bases, reductions or bonuses in the quotas or supplementary contributions, as measures of promotion of employment or for any other cause legally set.

2. In the absence of specific regulation, the rules laid down in Section 10 of this Chapter, as well as those laid down for this purpose by the Ministry of Labour and Social Security, shall apply.

SECTION 3 AGRICULTURAL SPECIAL SCHEME

Subsection 1. Quotation by workers

A) Self-employed workers

Article 36. Elements of the obligation to list: subjects, base, type and quota.

1. In the Special Agrarian System of Social Security they are obliged to quote, for common contingencies excluded temporary incapacity, self-employed or self-employed persons, included in their field of application.

The aforementioned self-employed persons, as regards themselves and their family members who have that regard for working on the family farm, are also subject to the obligation to pay contributions to the contingency of occupational accidents and occupational diseases, excluding temporary incapacity.

2. The contribution base of these workers, for both classes of contingencies, will be the one that establishes in each economic year the Law of State General Budgets.

3. The rate applicable to the levy base, for the determination of the monthly fixed contributions of the self-employed, for the common contingencies, but excluding temporary incapacity, as well as the percentage applicable to the base of the For professional contingencies, it shall be determined in the General Budget Law of the State in each financial year.

4. In any event, the period of settlement of the fees charged to the self-employed person shall always be monthly.

5. The amount of the share of these workers, both for common contingencies, excluding temporary incapacity, and for occupational accidents and occupational diseases, shall consist of the fixed monthly amount resulting from the application of the quote the corresponding type, determined both factors according to the criteria set out in the preceding paragraphs.

Article 37. Supplementary contribution of self-employed workers for the voluntary improvement of temporary incapacity.

1. Self-employed persons, included in the field of application of the Special Agricultural Social Security Scheme, shall only be obliged to contribute to the contingency of temporary incapacity, arising from both common contingencies and professionals, when they voluntarily engage in this improvement.

2. The contribution base for the voluntary improvement of temporary incapacity, both for common and professional contingencies, will be the same basis of contribution as for the self-employed workers point out the previous article.

3. The rate of contribution shall be constituted by the percentage set out in the General Budget Law of the State for the financial year in question.

4. The monthly fee shall consist of the amount resulting from applying to the levy base, in force at any time for these workers, the rate referred to in the preceding paragraph.

B) Employees for an employed person

Article 38. Elements of the obligation to list: subjects, bases and types.

1. Under the Special Agricultural Social Security Regime, they are subject to the obligation to list, for common contingencies, the employed persons included in their field of application.

2. The contribution base of these workers shall be the minimum base of the group which, by their professional category, corresponds to them, from among those fixed for the General Regime in the same economic year.

3. The rate applicable to the bases of contributions for the determination of the fixed quotas of employed persons for common contingencies shall be that laid down for each financial year in the corresponding General Budget Law of the Status.

4. The period of settlement of the fees paid by the employed person shall always be monthly.

5. The amounts of the fees charged by these workers shall consist of monthly amounts, fixed in accordance with the criteria set out in the preceding paragraphs.

C) Rules common to employed and self-employed workers

Article 39. Content of the obligation to list.

1. The birth, duration and extinction of the obligation to pay contributions to the self-employed and employed persons of the Special Agrarian System of Social Security shall be governed by the provisions of Articles 12, 13 and 14 of this Regulation, without further specialties that the following:

1. The registration in the Census of the Special Agrarian System of Social Security or the exclusion thereof shall have the same effects as the affiliation or the initial and successive discharge or the reduction in that Special Regime, for the purposes of the birth, duration and extinction of the obligation to list.

2. The obligation to list this Special Regime shall be born from the first day of the calendar month in which the registration occurs in the Census and shall be extinguished at the expiration of the last day of the calendar month in which it is caused to be low in the Census. Census.

3. The workers registered in the Census, who perform occasionally work in another Regime other than Social Security, will not be obliged to list in the Special Agrarian Regime for those monthly natural and complete that they prove to have been quoted in the other Regime. After three months in the mentioned situation, it will be understood that the same has lost its character of occasionality and, consequently, will proceed the decrease of the worker in the Census and consequently will be extinguished its obligation to quote to the Regime Agricultural Special.

2. In particular, the content of the obligation to list self-employed or self-employed persons who have chosen to include, within the scope of the protective action, the provision of temporary incapacity shall be governed by the following: rules:

1. When the request for improvement is submitted simultaneously with the request for discharge in the Special Regime, the obligation to list will be born from the first day of the month in which the high in the Regime according to the Paragraph 1.2. of this Article.

When workers who are already on high in this Special Regime formulate the request for improvement, in the terms set out in the General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in social security, there shall be an obligation to list for such improvement from one January of the year following the year of the submission of the application.

2. The obligation to list will be maintained for a minimum period of three years and will be automatically extended for periods of equal duration, without interruption, while the worker continues to gather the circumstances that determine his or her inclusion in the field of application of the Special Agrarian System of Social Security in the terms laid down in Articles 2, 5 and 6 of Decree 3772/1972 of 23 December 1972 on the General Regulation of the Special Regime Agriculture of Social Security.

3. The obligation to list for the voluntary improvement of temporary incapacity shall be extinguished by renunciation of the same, formulated in the terms provided for in the General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in the Social Security, and with effect from January 1 of the year following that of the formulation of the renunciation, as well as by the decrease in this Special Regime, with effects, in this case, from the day 1. next to the same.

Article 40. Settlement of the quota.

The settlement of shares of such workers shall always be referred to the month corresponding to their accrual; they shall be made by the subject of the obligation to list in accordance with the provisions of Article 15 (2); express, in any event, quotas for common contingencies and, in the case of self-employed persons, shall also include both the supplementary quota for those who have voluntarily received the improvement referred to in Article 37 of this Regulation. Regulation such as quantities for professional contingencies, and shall be carried out by means of the completion of the relevant listing documents, for the purposes of their submission and payment, in accordance with the terms laid down in Articles 74 et seq. of the General Regulation on the Collection of Resources of the Social Security System, without in any case being admitted the separate income of some and other quotas.

Subsection 2. Th Quotation by Company

A) Cotization for occupational accidents and occupational diseases

Article 41. Elements, content, settlement and payment of fees for professional contingencies.

1. The contribution by the employer to the insurance against the sickness and occupational diseases shall be compulsory for employers in respect of the employed persons employed, whether or not they fulfil the conditions laid down in Chapter II. of the General Regulation of the Special Agrarian Regime, approved by Decree 3772/1972 of 23 December 1972, to be understood as such employees in the field of application of that Special Regime, as in the case of, without (a) to meet these conditions, provide service as an employed person in work agricultural.

In the case of workers falling within the meaning of Article 3 (2) (a) of the General Regulation referred to in the preceding paragraph, who provide service to several livestock owners or to a number of holders of holdings, each and every one of them shall be subject to the obligation to pay contributions in solidarity, and their compliance with any of the debtors or all of them at the same time shall be required.

2. The contribution base for occupational accidents and occupational diseases shall be based on the remuneration which the employees actually receive or are entitled to receive for the work they carry out on behalf of their employees. persons, computed in accordance with the rules laid down for the General System of Social Security, in Articles 23 and 24.

3. The contribution rates shall be as set out in Section A) 'Quota for wages', Division 0, of Annex 1 to Royal Decree 2930/1979 of 29 December 1979 and applied on the basis of contributions shall determine the corresponding contributions.

4. The birth, duration and extinction of the obligation of the undertaking to contribute to these contingencies, the deductions, if any, and the form, place and time of the liquidation shall be governed by the provisions of Articles 12 to 18, and for their presentation and payment shall be in accordance with the General Rules for the Collection of the Resources of the Social Security System and the rules that develop it.

5. The settlement, presentation and payment of these contributions by professional contingencies shall be carried out in conjunction with the fees for actual days, unless the fees for professional contingencies correspond to supplementary settlements which only they affect.

B) Quotation by really worked days

Article 42. Elements, content and settlement of the contribution for actual days.

1. The employers included in the field of application of the same, who occupy agricultural workers for every day, are obliged to quote the Special Agricultural System of Social Security. performed.

The obligation to list for actual days will determine in any case the obligation of the agricultural companies to apply for their registration as such in the Special Agrarian System of Social Security.

2. The daily basis of contributions for each of the groups of workers who carry out work for an employed person shall be fixed in each financial year by the Law on the General Budget of the State. may be adapted by the Ministry of Labour and Social Security for the purpose of fixing the daily basis of contributions, including the proportion of allowances for holidays, Sundays, public holidays and extraordinary payments.

3. The rate applicable to the contribution bases, for the purposes of determining the actual days ' contributions, shall be that set out in the corresponding State General Budget Law and applied to the base shall determine the amount of the corresponding quota. to every day really worked.

4. The birth, duration and extinction of the obligation to list for days actually worked shall be governed by the provisions of Articles 12, 13.1 and 14.1.

5. The period for the settlement of the actual days ' shares shall be monthly, with the amount of the same being the sum of the amount of the shares per day corresponding to the actual days actually worked in the month in which the settlement is treated and which shall be made in the relevant contribution documents together with the fees for accidents at work and occupational diseases, for the purposes of their presentation and payment within the month following which their accrual corresponds.

In no case shall the settlement, presentation and payment of the fees for professional contingencies and for actual days be admitted separately from each other, except in the case referred to in Article 41 (5).

SECTION 4. SPECIAL SCHEME FOR SELF-EMPLOYED OR SELF-EMPLOYED PERSONS

Article 43. Elements of the obligation to list: Subjects, bases and type.

1. In the Special Regime of Workers for the Account of Own or Self-Employed, they are subject to the obligation to list, except as regards temporary incapacity, persons who, by reason of their activity, are compulsorily included in your application field.

The subjects of the obligation to list are also responsible for their compliance as being directly bound to themselves, with the subsidiary being responsible for the payment of the persons specified in the paragraph (a) of Article 3 of the Decree 2530/1970 of 20 August 2001 regulating the Special Social Security Scheme for self-employed or self-employed persons, with regard to their families covered by paragraph (b) of the same Article and the Companies to which they are entitled referred to in paragraph (c) of the same Article in respect of its partners and without prejudice to both cases of the right of the subsidiary to repeat against the principal liable for payment.

The associated worker cooperatives that have chosen, with respect to their workers ' partners for their incorporation into this Special Regime, will respond in solidarity with the obligation to list those.

2. The minimum and maximum rates of contribution to this Special Regime, for all contingencies and situations protected by it, shall be those established in each economic year by the General State Budget Law.

The inclusion within this Special Regime shall imply the obligation to list at least the amount of the minimum base, without prejudice to the right of the person concerned to replace it with a higher one of his choice

among those established at the time of their discharge, within the limits between the minimum and maximum bases, rounded to a multiple of 3,000.

The person concerned may modify his/her base later by choice of another one among those established within the limits and in the terms and conditions laid down in the rules of application and development of the present Regulation.

In the case of the basic choice, the obligation to list shall be reported at any time to the base chosen from the date of its effects.

3. The rate of contribution applicable shall be that set out in the General Budget Law of the State for each financial year, as provided for in Article 10 of this Regulation.

When the person concerned has chosen to exclude, within the scope of the protective action, the economic benefit due to temporary incapacity, the reduced rate of contribution laid down in the General Budget Law shall apply. of the State for each financial year.

Article 44. Contribution to temporary incapacity for temporary incapacity.

Workers included in the field of application of the Special Workers ' Regime for Own or Self-Employed will only be obliged to list for the contingency of temporary incapacity, when they have chosen voluntarily to benefit from this benefit, in the terms set out in the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in social security.

Article 45. Settlement period and content of the obligation to list.

1. The period of liquidation of the obligation to list the Special Scheme of Workers for Own or Autonomous Account shall always be referred to in full months.

2. The obligation to list this Special System of Social Security shall be born from the first day of the calendar month in which, in the persons concerned, the determining conditions for its inclusion in the field of application of this Regime are fulfilled. Special and shall be extinguished at the end of the last day of the calendar month in which those conditions cease to be present in the subject of the obligation to quote, provided that the absence of such conditions is communicated in the time and in the established form.

1. In cases where the discharge is not disclosed, the obligation to list shall not be extinguished until the last day of the calendar month in which the General Treasury of the Social Security knows the worker's termination in his activity. own account.

When the General Treasury of Social Security practices the discharge of its own initiative, in order to know the cessation of activity as a result of the work of the Inspection of Labor and Social Security, by the data obtained in the same or in a managing body or in any other procedure, the obligation to list shall be extinguished on the last day of the calendar month in which such an inspection has been carried out or the data or documents certifying the cessation of the proceedings have been received. activity.

2. Notwithstanding the provisions of the preceding paragraph, the persons concerned may, by any means of proof admitted in law, prove that the cessation of the activity took place on another date for the purposes of the extinction of the obligation (a) to be listed, without prejudice, where appropriate, to the effects which must be caused both in order to return the quotas which are unduly paid in respect of the repayment of the benefits which are unduly paid, unless for the application of the requirements, the non-refoulement and the refund are not required.

3. In the case of voluntary accommodation for the provision of temporary incapacity, the content of the obligation to list shall be governed by the following rules:

1. When the request for improvement is submitted simultaneously with the request for discharge in the Special Regime, the obligation to list will be born from the first day of the month in which the high effect on the Regime takes effect.

When workers who are already in high form make the request for voluntary acceptance of the temporary disability benefit, in the terms laid down in the General Regulation on the registration of companies and affiliation, In the case of workers in social security, there shall be an obligation to list from 1 January of the year following that of the application.

2. The obligation to list shall be maintained for a minimum period of three years, natural and complete, and shall be automatically extended for periods of equal duration.

3. The obligation to list for temporary incapacity shall be extinguished by resignation, in the terms laid down in the Regulation referred to in paragraph 3.1. above, with effect from 1 January of the following year at the time of the submission of the waiver, or on the basis of the absence of this Special Regime with effect, in the latter case, from the first day of the month following that of the waiver.

4. As far as is not provided for in the preceding numbers, the content of the obligation to list this Special Regime, as well as its subject matter, the settlement period and the manner, place and time limit of the settlement of quotas shall be governed by the provisions of the Articles 12 et seq. of this Regulation.

SECTION 5 SPECIAL SCHEME OF HOUSEHOLD EMPLOYEES

Article 46. Subject to the obligation to list.

1. Family heads or household household owners who have an employee who is home to their service in an exclusive and permanent manner and household employees shall be required to be listed under the Special System of Social Security of Home Employees. at the service of those included in the field of application of the Special Regime.

For the purposes of the preceding paragraph, where the household employee provides his services to a single employer and the duration of the service is greater than half of the normal day, the person concerned shall be deemed to be exclusive and permanent way.

2. If the home employee provides his/her services on a partial or discontinuous basis to one or more heads of family or employers, the subject of the obligation to list this Special Regime shall be exclusively such a worker.

3. In addition, the household employee shall be the sole subject of the obligation to list in situations of temporary incapacity and maternity, including the month of termination of that situation but excluding the month in which it is initiated, in which it shall be subject to the obligation to list the head of household and the household employee in the terms referred to in paragraph 1 of this Article.

Article 47. Quote Base.

The basis for listing in this Special Home Employee Scheme shall be unique for all contingencies and situations where there is an obligation to list and shall be constituted by the amount corresponding to the amount minimum of the contribution base of Group 10, as referred to in Article 26, whichever is the age and category of the household employee.

Article 48. Type of quotation.

The type of listing applicable on a single basis for the entire scope of this Special Regime as well as its distribution, if any, to determine the contributions of employers and household employees will be the determined by the corresponding State General Budget Law for each financial year.

Article 49. Birth, duration and extinction of the obligation to quote

1. In the Special Regime of the Social Security of Home Employees, the birth, duration and extinction of the obligation to list shall be governed by the provisions of Articles 12, 13 and 14, without more particularities than those contained in the paragraphs next.

2. The obligation to list shall always be for full months, irrespective of the number of days or hours worked during each month, and even if the worker provides his services by means of part-time contracts or in any other form, provided that they determine their inclusion in the field of application of this Special Regime.

3. The initial or successive affiliations and ups will produce effects in order to the contribution and the protective action from the day on which the conditions of their inclusion in this Special Regime and the casualties are present in the household employee. in the same shall have effects from the day after the day on which that activity ceased.

When such activity is carried out during fraction or fractions of calendar months, as many fractions of the monthly quota as days, the household employee has been required. For this purpose the monthly fixed fee shall be divided by thirty in all cases.

Article 50. Settlement of the quota as an object of the obligation to list.

The amount of the share of the Special Scheme for the Social Security of Home Employees, which shall be monthly and indivisible, shall be calculated by applying to the contribution base determined in Article 47 the rate of contribution to which the Article 48, in addition to the provisions laid down in Articles 17 et seq. of the General Regulation on the Collection of the Resources of the Social Security System and the other provisions of Article 74 et seq. additional provisions.

SECTION 6. SPECIAL REGIME FOR SEAFARERS

Article 51. Subject to the obligation to list.

1. In the Special Regime for the Social Security of the Workers of the Sea, they shall be subject to the obligation to list the employed persons who, by reason of the activity they perform, are included in the field of application of the such a scheme and the employers on whose behalf they work, as well as self-employed or self-employed persons who are also included in their field of application for their activity.

2. In respect of employed persons, the provisions of Article 22 shall apply to the contribution by common and professional contingencies, without other particularities than the following:

(a) Quotation for accidents at work and occupational diseases shall be borne by employers. However, in the case of vessels in which the work is paid by the system referred to as 'the party', this contribution may be deducted from the 'larger mountain' or 'pile'.

(b) In the contribution of common contingencies, employers will discount their employees, at the time when their remuneration is effective, the share of the share corresponding to the contributions of the employees, This is the time for the distribution of the "minor mountain" in the case of workers paid by the system "to the party". If this is not done, you will not be able to do so at a later date, being obliged to enter all the quotas at your sole charge.

3. As far as self-employed or self-employed persons are concerned, the two contributions that make up the quota will be their sole responsibility.

4. As regards the liability for the payment or fulfilment of the obligation to pay contributions to self-employed or self-employed persons, it is these who are responsible for the fulfilment of the obligation to list themselves.

Article 52. Quotation bases.

The contribution for all contingencies and protected situations in this Special System of the Sea will be carried out on the basis of the remuneration actually received, computed according to the rules established for the contribution to the General Social Security Scheme and subject to the absolute minimum and maximum limits and to the relative minimum and maximum bases applicable to each group of professional categories, in accordance with the terms laid down in the Articles 23, 24, 25 and 26, with no other particularities than the following:

1. For the purposes of determining the basis of contributions for all contingencies and situations protected by this Special Scheme, in respect of the workers included in the third group of the contribution groups referred to in paragraph 3 of the Article 54, whether paid by the system "to the party", or self-employed or self-employed, shall be regarded as remuneration actually paid for by the Provincial Directorates of the Ministry of Labour, Social security and social affairs, on a proposal from the respective provincial directorates The Social Institute of the Navy, heard the representative trade union and business organizations, the fishermen and the organizations of fishing 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 Labor and Social Security.

2. The bases of contribution determined in accordance with the preceding number for the workers included in the third group of Article 54 (3) shall be unique, without taking into account the minimum and maximum envisaged for the remaining activities. However such bases may not be lower than the minimum bases laid down for each financial year for the various professional categories in the General Social Security Scheme.

3. In any event, for the purposes of determining the basis for common contingencies for undertakings and workers included in the second and third groups of the contribution groups set out in Article 54 (2) and (3), the resulting quantities in accordance with the rules laid down in the preceding numbers of this Article, the weightings established or established by the Ministry of Labour and Social Security shall apply, on a proposal from the Institute Social of the Navy, heard the respective trade union and business organizations, the Fishermen's and fisheries producers ' organisations.

Such weightings shall be fixed taking into account the characteristics of the activities covered by those groups and the economic capacity of undertakings and workers.

Article 53. Quote Types.

The fixing of the rate of contribution to this Special Regime and its distribution, where appropriate, in order to determine the contributions of employers and workers, shall be governed by the provisions of Articles 10 and 11 of this Regulation. Regulation.

Article 54. Classification of workers.

For the purposes of listing and their consequent impact on the protective action, the workers covered by this Special Regime shall be classified into three groups:

1. The first group will include:

1. No. Employees paid in salary, whatever the activity they do.

2. No. The paid workers paid "to the party" who are equal periods and amounts as in the previous paragraph and who are:

(a) Those who serve on vessels engaged in maritime transport.

(b) Those working on fishing vessels of more than 150 gross registered tonnes.

(c) Those not included in paragraphs (a) and (b) above which, according to their employer, opt to be listed in the same amount and form as for the salary paid.

2. The second group shall include paid workers 'to the party' who provide services on fishing vessels of more than 10 gross registered tonnes up to and including 150 tonnes.

1. Group 2 (A) includes those workers who provide services in fishing vessels between 50,01 and 150 gross registered tonnes.

2. The second group B) includes workers providing services in fishing vessels between 10,01 and 50 gross registered tonnes.

3. The third group will include:

1. The self-employed or self-employed persons included in this Special Regime.

2. In any case, paid workers "to the party" who provide services in fishing vessels of up to 10 tons of gross registration.

4. The Ministry of Labour and Social Security, on a proposal from the managing body of this Special Regime and prior to the report of the representative trade union and business organizations, the fishermen's and the producers ' organizations Fishing vessels may vary the tonnage limits before they have been established when the characteristics of the fishing operation, the fishing arrangements or the economic situation of these undertakings so advise.

Article 55. Content of the obligation to quote and the circumstances of the obligation.

1. In the Special Regime of the Workers of the Sea the birth, duration and extinction of the obligation to list, the settlement operations of the same, the period, the form, the place and the time limit for its presentation, as well as its verification and control, shall be governed by the provisions of Article 28, with the particularities indicated in the following numbers.

2. The obligation to pay contributions in respect of self-employed or self-employed persons, included in the third group of the classification referred to in Article 54 (3.1), shall be incurred and shall be extinguished in accordance with the provisions of paragraph 2 of this Article. Article 45.

3. The Social Institute of the Navy, in collaboration with the General Treasury of Social Security in the management of revenues in the maritime-fisheries sector, will carry out both the verification of the settlement of quotas through the systems of collective policies, concerts, discounts on the fishery product or other special ones, prior to their entry, such as the control of the contributions for the purpose of the dispatch of vessels by the authorities of the Navy.

4. In any event, the modalities of the collection systems established in this Special Regime by the Ministry of Labour and Social Security shall have no other scope than to facilitate the fulfilment of the obligation to list without affect the subjects, contents, amounts and other essential elements thereof.

SECTION 7 SPECIAL REGIME FOR COAL MINING

Article 56. Subject to the obligation to list.

In the Special System of Social Security for Coal Mining will be subject to the obligation to list the employed persons who, in reason of the activity they perform, are included in the field of application of such a scheme and the employers included in the scheme on whose behalf they work.

Article 57. Quotation bases.

1. The bases of quotation for all contingencies and situations covered by the protective action of this Special Regime shall be calculated in accordance with the provisions of Article 23, although, for common contingencies, such bases shall be calculated be normalized in the terms set out in the following paragraph.

2. The Ministry of Labour and Social Security shall determine the standard rates of contribution for common contingencies, corresponding to each year, by means of aggregation, within the territorial scope of each of the areas to which it is established. have established, by category, groups of categories and professional specialities, the basis for contributions to accidents at work and occupational diseases relating to the preceding financial year corresponding to the remuneration (a) the Commission shall, without application of the maximum ceiling referred to in Article 9, divide the thus the resulting totals for the number of days to which the total bases correspond, and the result shall be rounded to zero or five, for excess.

3. Except as referred to in the preceding paragraph, the maximum and minimum ceilings for the bases of contribution referred to in Article 25 shall apply to this scheme. In addition, the standardised listing bases shall be subject to the relative limits of the maximum and minimum amounts in force for the various groups of professional categories referred to in Article 9 (3) of this Regulation.

However, with regard to retirement, permanent invalidity and death and survival contingencies, arising from common sickness and non-employment accidents, these standardised bases shall not be subject to the limitation of the imposed by the amount of the said maximum base fixed for each worker, according to their category and professional specialty.

4. The additional contribution for overtime referred to in Article 24 shall not apply to this Special Scheme, as the concept of the salary of the standard annual bases referred to in paragraph 1 of this Article is included. Article.

Article 58. Quotation bases in certain special situations.

1. Where the worker remains on the discharge in this Special Scheme, without being entitled to be paid into account, the contribution bases for common and professional contingencies shall be as determined in Article 69.

2. In situations of temporary incapacity and maternity, as well as in other situations treated as high, in which the obligation to list in this Special Regime is subsisting, the standard basis of contributions for common contingencies shall be which corresponds, at any time, to the professional category or craft which the worker has on the date on which the situations of temporary incapacity or maternity are initiated, or the situation assimilated to that of discharge occurs, except that for the specific situation in question is fixed or another basis for listing is established different, as provided for in section 10. of this chapter, and in the provisions that develop and complement it.

In such situations, the contribution basis for professional contingencies shall be determined in accordance with the rules laid down in the General Regime for the situation in question.

Article 59. Types of quotation. Base reducer coefficient.

1. The rates of contribution to this Special Regime, as well as its distribution, in order to determine the contributions of employers and workers in the contribution of common contingencies, and the percentages for the determination of the quotas for contingencies professionals shall be established at any time for the contribution to the General System of Social Security.

2. In cases where the standard basis is not subject to the limitation of the maximum base of the professional category of the worker, as referred to in the second subparagraph of Article 57 (3), the price for the difference between one and the other Another basis, where the standard is higher than the corresponding maximum, shall be determined by applying the reducing coefficient to be determined by the Ministry of Labour and Social Security.

SECTION 8. SCHOOL INSURANCE

Article 60. General scheme of the obligation to list.

1. In School Insurance they are subject to the obligation to list the students who meet the conditions to be included in the field of application of the same and the Ministry of Education and Science.

2. The purpose of the obligation to list School Insurance shall be two contributions:

a) Of the insured students.

b) From the Ministry of Education and Science.

3. The amount of the fee will be fixed for each student insured and academic year, being responsible for their payment, in the proportion that is established for each course, the student and the Ministry of Education and Science.

4. The obligation to quote is born by the fact that the student is enrolled in a teaching center, and is unique by student and academic year.

The student who in the same academic year is enrolled in various centers, will only pay their fee in one of them.

SECTION 9. COMMON RULES FOR THE VARIOUS SPECIALS

Article 61. Referral to other rules.

In all that is not provided for in the preceding Sections and in the rules for its application and development, the subjects of the obligation to list, the bases, ceilings, rates, percentages, content, period, form, place and time of the settlement of quotas in the Special Regiments of Social Security shall be governed by the provisions relating to the General Regime, contained in Section 2 of this Chapter, without prejudice to the provisions of the common rules and for the System special assumptions, in Sections 1 and 10 of the System.

SECTION 10 SPECIAL ASSUMPTIONS OF VARIOUS SYSTEM REGIMES

Subsection 1. ª Peculiarities of the Quote on the Reason of Protection and Collaboration on the Same

Article 62. Companies excluded or collaborating in the management of certain common contingencies. Reducing coefficients.

1. Where the persons obliged to make a contribution to any of the Social Security System Regulations are excluded from any contingency, financed from the respective single rate of contribution, or in the case of undertakings authorised to voluntarily cooperate in the management of health care and/or temporary incapacity, due to a common illness or non-work accident, the single rate of contribution in force shall also be applicable to the corresponding bases of contribution, but it will reduce the resulting full quota which would correspond to the absence of the exclusion or collaboration, by applying a coefficient or coefficients fixed for each financial year.

2. The coefficients referred to in the preceding paragraph shall be determined in the light of the relationship between the expenditure budgeted for the benefits to which the exclusion or collaboration affects, and the total envisaged. In determining the coefficients applicable, account shall also be taken of the obligation to contribute to the requirements of national solidarity in accordance with the provisions of Article 77 (5) of the recast of the Law. General of Social Security.

Article 63. Listing for inclusion in health care protection.

1. The quota to be met in respect of health care, in favour of migrant workers and their family members residing in the national territory, in the terms of Decree 1075/1970 of 9 April on assistance (a) health workers and family members of the same residents on national territory shall be determined by applying the coefficient for each financial year established to the full quota resulting from the application of the minimum base of contribution for workers over the age of 18 years of the current contribution in the General Regime.

2. The fixed fee per beneficiary for medical-pharmaceutical and social services assistance in the cases provided for in Decree 670/1976 of 5 March, which regulates pensions in favour of Spaniards who have caused mutilation because of the past contest, they cannot be integrated into the Body of Knights of War; in Law 5/1979, of 18 September, on the recognition of pensions, medical-pharmaceutical assistance and social assistance in favor of the widows and other relatives of the Spaniards who died as a result of or during the last war Civil, and Royal Decree 2635/1979 of 16 November for the implementation and enforcement of Law 5/1979 of 18 September, as well as in Law 35/1980 of 26 June on pensions to the mutilated ex-combatants of the Republican Zone; Law 6/1982, of March 29, of pensions to the mutilated civil war; and in Title II of Law 37/1984, of October 22, on recognition of rights and services provided to those during the Civil War were part of the Forces Navies, Public Order Forces and the Carabinieri Corps of the Republic, will be established for each economic year in the form established by the Minister of Labour and Social Security.

Article 64. Contribution to the learning contracts.

1. With regard to the trainees who are employed, the employer shall be obliged to contribute to the social security system for the contingencies of occupational accidents and occupational diseases, health care, economic performance corresponding to maternity and pension periods of rest that make up the social protection provided to them.

1. To cover the previous contingencies, the employer will pay monthly in the Social Security the single quota that determines for each financial year the corresponding State General Budget Law. for common contingencies in charge of the employer and of the worker, and for professional contingencies at the sole expense of the employer, the amount of which shall be as laid down in that Law.

2. º The monthly fee to the Salarial Guarantee Fund, by the employer, for each hired apprentice, shall be the amount fixed in the aforementioned State General Budget Law.

3. The monthly professional training fee will be the amount set in the General State Budget Law for each financial year.

2. Companies that enter into apprenticeship contracts with disabled workers will be entitled to a 50 per 100 reduction in the Social Security business quotas provided for in the apprenticeship contracts.

Subsection 2. ª particularities in respect of the quotation bases

Article 65. Contribution to the assumptions of part-time and relief work contracts.

1. In respect of employed persons under contracts on a part-time basis and in relief, the contribution base for all contingencies and situations covered by the protective action of the scheme in question, including those of unemployment, accident at work and occupational disease and other contributions collected in conjunction with the Social Security contributions shall be determined, in accordance with Article 23 of this Regulation, by the remuneration effectively received on the basis of hours worked.

1. In the case of workers whose provision of services is less than 12 hours a week or forty-eight per month, in which account all employers for whom the worker provides services shall be taken into account (a) a period of part-time less than those referred to above, shall be listed only by professional contingencies, health care by common contingencies, economic performance corresponding to the maternity leave periods and the Wage Guarantee.

For the purposes of calculating the above mentioned weekly or monthly limit, in cases where the irregular distribution of the working day has been agreed, except for discontinuous fixed work, it will be proportional to the results, taking into account the annual working day, or the time of the duration of the contract if the duration is lower than the year, in the activity in question.

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 all the same limits, all undertakings shall be listed in the social security scheme for the whole of the social security scheme in question.

3. In the case of a service delivery agreement of less than twelve hours a week or forty-eight hours per month, taking into account the effect of such an effect, within that limit, for different employers, with another full or part-time activity, the distribution of the maximum ceiling referred to in Article 9 shall only be made for the purpose of determining the quotas for the contingencies commonly protected by both arrangements. contractual.

To this end, in the cases referred to in the preceding paragraph, a double distribution of the abovementioned maximum contribution ceiling shall be made. 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.

2. The quotation bases thus determined may not be lower:

1. For common contingencies, excluding unemployment, the result of multiplying the minimum base corresponding to the professional category of the worker, adapted by the Ministry of Labour and Social Security days or hours, in accordance with Article 9 (4), for the number of days or hours actually worked in the month referred to in the settlement of quotas.

2. For unemployment, accident at work and occupational disease and other concepts of joint collection, the result of multiplying the absolute minimum ceiling, established according to the age of the contracted worker, adapted by the Ministry, on the basis of days or hours, in accordance with the provisions of Article 9 (4), for the number of days or hours actually worked, in the month referred to in the settlement of quotas.

3. For the purposes of the operations referred to in the preceding paragraphs, where the part-time contract involves only a reduction in the working day, but not in the number of working days, in respect of the full-time contract workers in the undertaking concerned shall be counted as hours actually worked for the time of the time off as work, corresponding to the weekly rest and holidays.

If the part-time employment contract will result in a reduction in the number of working days in respect of full-time contract workers, it will not be counted as effectively worked days for workers. time off computable rest time for work corresponding to weekly rest and holidays.

3. In the case of part-time contracts with a duration of less than 12 hours per week or forty-eight per month, the quota resulting from the application of the levy rate, determined in accordance with the preceding paragraph, to the levy rate in force, multiplied by the coefficient to be established at any time depending on the scope of the protective action dispensed.

4. The provisions of Article 24 of this Regulation on additional contributions for overtime shall apply to these contracts, taking such consideration into account each hour of work carried out on the day agreed in the contract of job.

Article 66. Quote in legal guardian assumptions.

The provisions of the foregoing Article shall apply to the contribution of those workers or persons treated as persons in the field of application of the Social Security System Regulations which, having been (a) full time, however, for reasons of legal guardian and pursuant to Article 37 (5) of the recast of the Act of the Staff Regulations of Workers or, where appropriate, Article 30 (1) (f) of the Treaty. Law 30/1984, of 2 August, of Urgent Measures for the Reform of the Civil Service, to take place a day reduced.

Article 67. Improvements to the quotation bases.

The approval or approval of new voluntary improvements to the bases of quotation or the increase of existing ones above the maximum amounts fixed for each financial year shall not proceed without prejudice to the provided for in Articles 57.3 and 59.2 of this Regulation.

Subsection 3. ª peculiarities of the quote in certain situations of high or assimilation to the situation of high

Article 68. Contribution during temporary incapacity and maternity.

1. The obligation to list will continue during the temporary disability situation, whatever its cause, as well as in periods of maternity leave and even if they constitute grounds for suspension of the employment relationship.

2. The Ministry of Labour and Social Security shall dictate the applicable rules for the determination of the bases of contribution for common and professional contingencies during situations of temporary incapacity and maternity.

3. Except in cases where, by law, the contrary is provided, the basis for contributions to common contingencies during situations of temporary incapacity and maternity may not be lower than the minimum basis in force in each case. time in the scheme in question.

4. For the purposes of the contribution of occupational accidents and occupational diseases in respect of employed persons during the temporary incapacity and maternity situation, the persons obliged may apply the percentages under heading 126 of the Royal Decree No 2930/1979 of 29 December 1979, whatever the professional category and the activity of the worker.

Article 69. Situations of remaining high without pay, compliance with public duties, permits and licenses.

1. In cases where it is established that the employed person must remain on the high level of the social security scheme in which he is registered even if he does not receive from his undertaking any remuneration which is available on the basis of contributions, maintain the obligation to list.

Such an obligation to list shall exist in respect of workers who are performing duties of a public nature or by performing trade union representation, provided that this does not result in excess work.

It will also be an obligation to list during the periods of permits and licenses that do not give rise to surplus work.

2. In the cases referred to in the preceding paragraph, unless otherwise specified in the specific rules, the minimum corresponding contribution shall be taken as a basis for the common contingencies at any time to the group of the category The contribution base shall be subject to the minimum ceilings laid down in Article 9 (2) for the professional and professional contingencies.

Article 70. Contribution to the unemployment situation and promotion of employment.

1. During the legal situation of unemployment, the basis of contribution to the Social Security of those workers for whom there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of occupation listed by Common contingencies or, where appropriate, contingencies of occupational accidents and occupational diseases, prior to the legal status of unemployment or at the time the legal obligation to list is terminated.

1. The resumption of the unemployment benefit, in the case of the suspension of the right, will mean the resumption of the obligation to list by the corresponding contribution base at the time of the right's birth.

2. When the right to unemployment benefit had been extinguished and, pursuant to Article 210 (3) of the recast of the General Law on Social Security, the worker chooses to reopen the initial right for the period in which it was paid and the basis and rates of contribution it paid to it, the basis of contribution to social security, during the receipt of that benefit, shall be that corresponding to the initial entitlement for which it chooses.

3. During the receipt of the unemployment benefit, the contribution base for those workers who are obliged to list shall be the minimum basis in force at any time, with the application of the reducers who, in respect of the relevant contingencies, set the Ministry of Labour and Social Security for each financial year.

2. The special features of the obligation to contribute to the social security system or the additional contributions to it, which are established as a result of measures to promote employment in its various forms, shall be governed by the provisions of the that they would have set them.

Subsection 4. Rd Quotation Specialties in other situations assimilated to High

Article 71. General rule.

In situations of special agreement in their different types, transfer of the worker out of the territory of the State, suspension of the contract of employment for the performance of the military service or the replacement social benefit (a) in the absence of any other evidence of the existence of such a situation, the Commission may, in the absence of such a decision, have the right to take the necessary measures to take account of the circumstances of the case; the collection of pre-retirement aid, as well as in those other than the one determining the Ministry of Labour and Social Security as situations assimilated to discharge, the obligation to list shall exist in the cases, with the scope and under the conditions to be established for each situation.

In the cases of special agreement and other situations treated as high as those affecting only a part of the protective action and in which the obligation to list is established, the coefficients to be reported shall apply. as provided for in Article 62 (2) of this Regulation.

Subsection 5. Special Listing Systems

Article 72. Common rules.

1. The Ministry of Labour and Social Security may set up special systems in respect of the form of contributions in respect of social security schemes in so far as it is necessary, subject to the report of the Ministry responsible for activity or condition of the persons in them included.

2. The regulation of these special systems shall be in accordance with the following principles:

1. The amount of the contribution to the collective concerned shall be determined by means of an estimate which applies to the peculiarities of the activity covered by the scheme common rules of the scheme (a) in the case of types, listing bases and duration of the obligation to make a contribution and to allow the establishment of an amount which is appreciably the same as the special system, except where, by way of derogation, it must be above, the coincidence between periods of contribution and protection and between the overall amount of that and the volume and composition of the corresponding collective.

2. º Periodically and in accordance with the time limits laid down in the authorization of the system, the amount of the quota shall be determined, adapting it to the modifications that have occurred in the data in which the quota is based and keeping the prescribed adequacy constant. The review shall necessarily be carried out whenever variations in the rates or bases of contribution applicable to the scheme concerned are produced.

CHAPTER III

From settlement of debts whose object is not quotas and their control

SECTION 1. COMMON RULES

Article 73. Attribution of functions.

1. The discharge of debts with social security whose object is resources which do not have the nature of quotas or of the concepts of joint collection with them or of surcharges on one another corresponds to the General Treasury of the Social security, which will make it subject to the rules laid down in this Chapter and in the other supplementary provisions, without prejudice to the liquidatory functions which, as a matter of specialty, are expressly attributed to the other bodies of the general government and of the acts and operations that are liquidating Exceptionally, the persons obliged to pay such debts are imposed.

2. The checks on the concurrency of the actual alleged facts which give rise to the obligation to settle these debts prior to their fulfilment, except in respect of the debts and in the cases referred to in Article 84 of the Regulations shall be made, at the request of the General Treasury of Social Security, by the Inspection of Labor and Social Security, which shall receive, if necessary, the appropriate assistance of the authorities and their agents.

Article 74. Form and other requirements for the settlement of these debts.

1. The settlement of the debts with the social security management entities and the General Treasury of the same, the object of which are not quotas or concepts of joint collection with them or surcharges on each other, shall be the subject of notification to subjects who are obliged to pay or comply with their own body in cases where the liquidation is carried out by other administrations or by a social security managing body in accordance with the provisions of the in this chapter.

2. Where the liquidations of these debts are carried out by the General Treasury of Social Security, as well as in the cases of non-compliance with the communication referred to in the preceding paragraph, the claim of the debt shall be effected by such a Joint Social Security Service, in the terms and conditions specified in Chapter V of Title II of the General Regulation on the Collection of Social Security System Resources and other supplementary provisions.

3. The communications and complaints referred to in the preceding paragraphs shall in all cases express the essential elements of the same, consisting of the identification data of the subject responsible for payment, the determinants of the the amount of the debt settled, the place, the time limit and the manner in which it is to be paid, and shall determine, in addition, the consequences arising from its non-compliance as well as the remedies against the same bodies, They should be formulated and deadlines to interpose them.

SECTION 2. CONTRIBUTION TO THE COMMON AND SOCIAL SERVICES OF SOCIAL SECURITY

Article 75. Subjects required to make these contributions.

1. They are obliged to make the contributions laid down for the support of the common and social services of social security, the mutual occupational accidents and occupational diseases of the social security system which, in accordance with the Article 68 of the recast text of the General Law of Social Security, collaborate in the management of professional contingencies, in order to contribute to the financing of the cost of the assumption by the managing entities and services The social security of the social security of the social security services of the Social Security and the common services of the same.

2. They are also obliged to make such contributions to undertakings authorized to cooperate voluntarily in the management of health care and/or temporary incapacity arising from the contingencies of accidents at work and illness. as well as the provision of the appropriate professional recovery during the indicated assistance, in order to contribute to the financing of the cost of the performance of the functions of the common and social services of the Social Security and as a contribution to the other general costs of the system and to the satisfaction of the requirements of national solidarity, in accordance with the provisions of Article 77 (5) of the aforementioned recast text of the General Law on Social Security.

Article 76. Percentages.

The coefficients to be applied for determining contributions to the support of the common and social services in charge of the Mutual Work and Occupational Diseases of the Social Security and Business Diseases approved for the cooperation referred to in the previous Article shall be fixed, for each financial year, by the Ministry of Labour and Social Security, taking into account the existing relationship, in accordance with the budgets of each financial year, between the costs of the services or the performance of the functions to be financed by the (a) these contributions and all or part of the shares relating to an accident at work and to occupational disease, in the case of services whose functions are limited to such contingencies.

Article 77. Determination of contributions.

1. The contribution of the Social Security Occupational and Occupational Accident Mutuals to the maintenance of the common and social services of social security shall be determined by applying the amount of the fees collected monthly for each of the percentage referred to in the previous Article.

The liquidations will be made by the General Treasury of Social Security, making its payment in the terms provided for in Article 87 of the General Regulation on the Collection of the Resources of the Security System Social.

2. The contributions of undertakings, as referred to in Article 75 (2), shall be constituted by the amount resulting from the application of the percentage fixed by the Ministry of Labour and Social Security on the share of the share of the invalidity and death and survival, due to accidents at work and occupational disease, taking into account the average general relationship between the percentages established in the rates in force for these situations and for the remaining protective action due to accident at work or occupational disease.

Settlement transactions shall be carried out on a monthly basis by the undertakings authorized to cooperate by the determination, in the listing documents, of the amount resulting from the application of that percentage, making their payment in accordance with the terms laid down in Article 88 of the General Recovery Regulation.

SECTION 3 OF THE DETERMINATION OF THE CAPITAL COST OF PENSIONS AND OTHER BENEFITS

Article 78. General subjects and criteria.

1. The determination of the current value of the capital cost of pensions, as well as the amount of capitalization interest and surcharges which, if any, come from and which must be entered by the Mutual Insurance and Occupational Diseases of the Social Security or the companies declared responsible for the performance of their duties, shall be carried out by the General Treasury of Social Security.

2. For the determination of the current value of the capital cost of pensions which are caused by permanent invalidity and death and survival, the General Treasury of Social Security shall apply the mortality tables and the interest rate established by the Ministry of Labour and Social Security.

For the determination of the capital amount of the other pensions for which the undertakings have been declared responsible, the tables approved for this purpose shall also apply to the Ministry of Labour and Social Security.

3. The amount of the lump sums or benefits of fixed or periodic non-life claims, of which the Mutual Insurance and Labour Accidents and the Business, or the undertakings, have been declared responsible, shall be determined by the decision or agreement in which the right to them is recognised. Where these benefits are not to be paid directly to the beneficiaries, but through the General Treasury of Social Security, the latter shall only carry out the arithmetical settlement operations necessary for the recovery of the amount total of the same in accordance with the provisions of Articles 89 et seq. of the General Regulation on the Collection of the Resources of the Social Security System, without prejudice to the functions of verification and control as to the benefits Due to accident at work and occupational disease are attributed to you.

SECTION 4. CONTRIBUTION BY REINSURANCE TO THE GENERAL TREASURY OF SOCIAL SECURITY

Article 79. Mandatory reinsurance: subjects, bases and percentages.

1. The Mutual Insurance and Labour Accidents Mutuals are responsible for the contributions made by the compulsory reinsurance referred to in Article 201.2 of the recast of the General Law of the European Union. Social security, in accordance with the terms laid down in Article 63 (2) of the Rules of Procedure on the collaboration of the Occupational Accidents and Occupational Diseases of Social Security, adopted by Royal Decree 1993/1995 of 7 June 1995. December.

For such purposes, the risks incurred in reinsurance shall be excluded from health care, temporary incapacity and professional recovery occurring during the course of reinsurance. Health care inherent in other protected situations shall be subject to reinsurance only in respect of the prostheses referred to in Article 108 of the General Law on Social Security of 30 May 1974.

2. The contribution, which as a consideration to its share of responsibility for the benefits arising from the risks covered by compulsory reinsurance, must be received by the General Treasury of Social Security, determined and collected by the same in the terms laid down in Article 92 of the General Regulation on the Collection of Social Security System Resources.

Article 80. Settlement of obligations by optional reinsurance or other compensation systems for results.

1. Where the Mutual Insurance and Labour Accidents of Occupational Diseases and Occupational Diseases of the Occupational Safety and Occupational Diseases have made supplementary compulsory reinsurance of the obligation to re-insure the excess of losses for the amounts exceeding the limit the maximum of the mandatory liability agreed upon, the liquidation of the results shall be carried out by the General Treasury of the Social Security in the form, deadlines and conditions stipulated in the concert.

In the absence of stipulations in this respect, the General Treasury of Social Security shall determine these results, in accordance with the provisions of Article 92 of the General Regulation on the Collection of the Resources of the System of the Social security, establishing the difference between the shares entered as reinsurance for excess losses and the amount of the claims incurred by the General Treasury on the basis of the obligations arising therefrom, corresponding to the period of validity of the concert, performing its liquidation in the period and depending on the technical results which the Ministry of Labour and Social Security will establish for each financial year. The result of the concert shall also be calculated as the amount of the corresponding administrative costs.

2. Where the system of compensation for the performance of the management of the occupational accident and occupational diseases scheme is required, its liquidation shall be carried out in accordance with the rules laid down in this respect by the Ministry of Labour and Social security, with the provision of replacement by those of the compulsory and optional reinsurance arrangements.

SECTION 5. LIQUIDATION OF PHARMACEUTICAL INDUSTRY DISCOUNTS

Article 81. Settlement of discounts from the pharmaceutical industry.

The liquidation of the contributions to the Social Security which, if applicable and in terms of discount, general and complementary, will be carried out by the pharmaceutical industry in the form, terms and other conditions established by the applicable convention. Failing that, the General Treasury of Social Security shall carry out and communicate to each laboratory the corresponding settlement of the amount of the amounts to be entered in such a way by the corresponding notification in the form and with the effects set out in Article 94 of the General Regulation on the Collection of Social Security System Resources and rules that develop it.

SECTION 6. SETTLEMENT OF PENALTIES, SURCHARGES OF BENEFITS AND SURCHARGES FOR ARREARS OR AWARDS AND INTEREST

Article 82. Settlement of sanctions.

The determination of the amounts of the sanctions and those responsible for the same for violations in the field of social security, as provided for in Articles 12 et seq. of Law 8/1988 of 7 April on infringements and Sanctions for social order shall be imposed in accordance with the Royal Decree of the sanctioning and settlement procedures and other provisions that develop and supplement it.

Article 83. Settlement of benefit surcharges.

1. Surcharges relating to the economic benefits which they have caused in accidents at work or occupational disease due to the lack of safety and hygiene measures at work, as referred to in Article 123 of the recast of the General Law of the European Union. Social security, they will fall directly on the offending businessman, without being able to be subject to any insurance and being null and void any pact or contract that is made to cover, compensate or transmit such responsibility.

2. The percentage of such surcharges shall be determined in the resolution of the National Social Security Institute, stating the origin of the surcharges, fixing them from thirty to fifty per cent, according to the seriousness of the fault, and their liquidation shall be carried out by the General Treasury of Social Security under the terms laid down in Article 78 of this Regulation, for payment in accordance with the provisions of Article 96 of the General Regulation on the Collection of Social security system, even if that resolution is not final on the administrative or the administrative basis subject to challenge before the competent court, without prejudice to the returns which, where appropriate, may be made, if the payment is undue.

Article 84. Settlement of surcharges for arrears or fees and interest.

1. Debts the subject of which is constituted by late payment or late payment, where they come, shall be settled in the document or documents containing the settlement of the principal debt, as laid down in Article 97.1 of the Regulation. General of Collection of Social Security System Resources.

2. In the other debts to the Social Security in which interest is payable, it shall be as laid down in Article 97 (2) and (3) of the General Regulation on the Collection of Resources of the Social Security System.

SECTION 7 SETTLEMENT OF LOANS, MANAGEMENT AWARDS AND OTHER CONSIDERATION AND COMPENSATION

Article 85. Settlement of social investment loan reintegrations.

1. The determination of the amount of the reintegrating of the labour credits and of the other loans which have the character of social investment shall be effected in the form, time and conditions laid down in the loan agreement or, where appropriate, in the A correspon tooth when it has been lodged with a mortgage guarantee.

2. In the absence of a pact, the General Treasury of the Social Security shall carry out the liquidation of the reintegra of the loans by determining the annual, semi-annual, quarterly or monthly amounts of depreciation of the capital and interest, where appropriate, in accordance with the rates set by the Ministry of Labour and Social Security, in accordance with the amortisation table approved by the General Treasury and in the form, time limits and conditions laid down by it for the purposes of its recovery in accordance with Article 98 of the General Regulation on the Collection of Resources of the Social Security system and other supplementary provisions.

Article 86. Agreements on management awards and other consideration.

The awards of collection or management arising from the collection of quotas for organizations and entities outside the institutional organization of Social Security, will be cleared by the General Treasury of Social Security, in the terms laid down in Article 99 (1) of the General Regulation on the Collection of Resources of the Social Security System.

Article 87. Consideration and compensation in other contracts.

1. In the liquidation of the consideration and compensation provided for in the administrative contracts concluded with the Social Security Management Entities and with the General Treasury thereof, the provisions of paragraph 2 of the Article 99 of the General Regulation on the Collection of Social Security System Resources.

2. The settlement of the consideration and compensation arising in the non-administrative contracts concluded with the Social Security Management Entities and with the General Treasury of the Social Security Agency shall be carried out in accordance with the provisions of the contract and, failing that, in accordance with the rules of Civil, Commercial or Labor law applicable to them without, for their effectiveness, the General Treasury of the Social Security can proceed to their complaint The administrative procedure for the administrative procedure for the award of the administrative procedure Concerted collection services.

SECTION 8. SETTLEMENT OF CONTRIBUTIONS FOR AID EQUIVALENT TO EARLY RETIREMENT OR PRE-RETIREMENT COSTS, COSTS FOR INTEGRATIONS OR FOR REIMBURSEMENT OF BENEFITS UNDULY RECEIVED

Article 88. Settlement of contributions for aid equivalent to early retirement or pre-retirement pensions.

1. The determination of contributions for aid equivalent to early retirement or pre-retirement pensions to be paid by undertakings shall be made by the Ministry of Labour and Social Security or by the Authority of the Community. Autonomous that has assumed these powers.

2. The authority which has granted the aid referred to in the preceding number shall transfer the decisions in which the right to the receipt of such aid to the General Treasury of Social Security is declared and recognises the right to receive such aid. collection of the amount in accordance with Article 100 of the General Regulation on the Collection of Social Security System Resources and other supplementary provisions.

Article 89. Settlement of contributions by integration of replacement social security institutions.

1. The determination of the amount of contributions by the integration, in the Regimenes managed by the National Social Security Institute and other entities managing the same, of groups protected by social security institutions replacement of the benefits granted by the Social Security System Regulations shall be made in accordance with the rules laid down in the rules governing the integration or in which they are developed. In the absence of an express rule, the specific contribution to each integration scenario will be determined by the Ministry of Labour and Social Security, according to the overall characteristics of each group and with the implementation of the actuarial calculations. allow the coverage of the integrated benefits and/or the periods considered to be listed for the purposes of the integration.

2. In any event, the Ministry of Labour and Social Security shall communicate the amount of the settlement to the integrated entity, the Integration Management Entity and the General Treasury of the Social Security, and the latter must proceed to the collection. of such contributions within the time limits laid down in this respect and under the other conditions laid down in Article 101 of the General Regulation on the Collection of Social Security System Resources.

Article 90. Settlement of benefits unduly received for the purposes of recovery.

1. Where, by decision of the managing or contributing entity or by a judicial decision, the origin of the reintegrals of the benefits of the Social Security and of the benefits of its Social Services is declared, which, in whole or in part, is the decision or agreement shall reflect the identifying data of the responsible person as well as the determinants of the amount of the benefits for settlement and, where appropriate, for his administrative complaint, in the form of established in Article 74 of this Regulation.

The benefits received in kind and the benefits of the Social Services shall be settled by the managing body which has dispensed them, which shall determine its price by applying the tariffs which were fixed or, failing that, the average cost of benefits and similar benefits to which they are to be reintegrated.

2. The General Treasury shall, where appropriate, make a total of the payments of the benefits unduly received or make further capitalizations, if necessary, on the basis of the data resulting from the resolution or agreement which runs the route. for the purposes of the relevant drawback, as provided for in Article 102 of the General Regulation on the Collection of Social Security System Resources and other provisions that develop and supplement it.

CHAPTER IV

From the impeachment of the settlement acts

Article 91. Challenge of the acts of liquidation.

1. The acts of management carried out by the General Treasury of Social Security for the determination of the debts, the subject of which are resources subject to the management of the debt in the terms referred to in Article 4. General for the Collection of the Resources of the Social Security System, may be challenged before the judicial-administrative jurisdiction, in the terms laid down in Subsection 2, Section 3, Chapter III, Title I of the recast text of the General Law on Social Security and other implementing and development provisions.

1. The transactions and other winding-up proceedings in the statements made by the persons responsible for the payment shall be considered as provisional settlement for the purposes of their challenge by the parties concerned, either by an express act of the Administration or for the course of six months from the filing of the settlement documents, and may, at any time after the presentation of its declarations, be requested by the interested parties. The bodies of the competent administration shall be responsible for the conduct of the relevant settlement and if they do not notify their decision within three months of the provisions of Articles 43 and 44 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, effects of their challenge as provided for in this Article.

2. The challenges of the acts of liquidation of the General Treasury of Social Security will only produce the suspension of the collection procedure, in the terms and conditions provided for in the General Law of the Social security and other supplementary provisions in respect of acts of revenue management.

2. Other liquidations of the General Treasury or other Bodies or Administrations in the field of Social Security, for the purposes of payment or fulfilment of obligations arising from an act or private contract for which the object is excluded from the Revenue management attributed to that General Treasury, shall be impeachable in the order of the court that proceeds in accordance with the nature of such act or contract.

Additional disposition first. Rate of premiums for the contribution of accidents at work and occupational diseases.

The rate of premiums for social security contributions for accidents at work and occupational diseases referred to in Article 11 (1) of this Regulation shall be that laid down by Royal Decree 2930/1979, 29 December, and other supplementary provisions, with the exception of Annex 2 to this Regulation, except where otherwise provided for in the General Budget Law of the State for the relevant financial year.

Additional provision second. Rules of quotation in the case of the National Organization of the Blind Spaniards.

The provisions of Article 31 of this Regulation shall not apply to agents selling the coupon of the Spanish National Blind Organization, without prejudice to the possibility that a system may be established for such agents. special in the form of contributions or contributions due in respect of those, in accordance with the provisions of Article 11 of the recast text of the General Law on Social Security.

Additional provision third. Contribution to accidents at work and occupational diseases in the Special Agrarian System of Social Security.

From 1 January 1996, the formalisation of the protection of the contingencies of occupational accidents and occupational diseases in the Special Agrarian System of Social Security will be carried out only in the form of of fees for wages.

Where the formalisation of the protection of occupational accident and occupational disease contingencies has been carried out in the form of quotas per hectare prior to the date of entry into force of this Regulation. Regulation, the period of liquidation and subsequent filing and payment of the settlement of quotas shall be as laid down in the association document, which shall remain in force until 31 December 1996.

Additional provision fourth. Safeguarding the competences of the Autonomous Communities.

The provisions of Articles 74 and 90 of this Regulation are without prejudice to the functions which have been assumed by the Autonomous Communities in the field of social services.

Additional provision fifth. Contribution to work accidents and occupational diseases of the unemployed workers engaged in social partnership work.

1. Public administrations which, in accordance with the provisions of Article 38 of Royal Decree 1445/1982 of 25 June 1982 on various measures for the promotion of employment, in the wording given by Royal Decree 1809/1986 of 28 June 1986, employ unemployed workers for the purpose of carrying out social partnership work, they will be obliged to formalise the coverage of occupational accidents and occupational diseases by such workers in relation to the Scheme to which its activity corresponds, with the payment of the quotas corresponding to the cited contingencies.

2. The contribution basis for professional contingencies in the case referred to in the preceding paragraph shall be calculated on the basis of the average of the contribution basis for such contingencies in the last six months of effective occupation.

3. For the determination of the quota, the rate of contribution shall be applied to the basis calculated for each financial year determined by the Ministry of Labour and Social Security.

First transient disposition. Maximum bases applicable to trade representatives, artists and professionals.

1. By way of derogation from Articles 31, 32 and 33 of this Regulation, the maximum bases for contributions by common contingencies applicable to trade representatives, artists in public and professional spectacles may, transitional form, be lower than those applicable to the corresponding contribution groups in which the various collectives are framed, under the terms and conditions laid down in the corresponding General Budget Laws of the Status.

2. Representatives of trade and professionals who are working, for the purposes of common contingencies, on a higher basis than the maximum basis for the various collectives to establish the corresponding General Budget Law of the State may maintain the basis for which they were trading or to increase it by the same percentage in which the maximum bases for listing on the General Regime are increased for each financial year.

The excess between the contribution base chosen by the person concerned and the maximum basis for common contingencies applicable in each economic year shall be the sole responsibility of the trade representative or the professional taurino.

Second transient disposition. Database enhancements.

The differences in the improvement of the basis of contributions on the corresponding compulsory bases which may be subsist will be the subject of quotation through the application to those of the coefficients which, for each financial year The Ministry of Labour and Social Security should be set up in accordance with the purpose of the improvements.

Single repeal provision. Regulatory repeal.

1. The following provisions are repealed:

1. Chapter IV of Decree 2346/1969 of 25 September on the Special Regime for the Social Security of the Domestic Service.

2. Chapter IV, with the exception of Articles 24, 25, 35 and 40 of Decree 1867/1970 of 9 July 1970 on the General Regulation of Law 116/1969 of 30 December 1969 on the Special Rules of Procedure Social Security of the Sea Workers

3. Chapter IV of Decree 2530/1970, of 20 August, which regulates the Special Regime of Workers for the Account of Own or Self-Employed.

4. Section 1, 2. and 3. of Chapter IV of Decree 3772/1972, of 23 December, on the approval of the General Regulation of the Special Agrarian System of Social Security.

5. Articles 3 and 4. of Decree 298/1973 of 8 February on the updating of the Special Regime for Social Security for Coal Mining, in accordance with Law 24/1972 of 21 June 2000 on Financing and Improvement of the General Social Security Regime.

6. The Royal Decree 825/1976, of 22 April, for which the contribution is regulated in the Special Regime of Social Security of Home Employees.

7. No. 3. No. 4. No. of Royal Decree 2398/1977 of 27 August, governing the Social Security of the Clergy.

8. The Royal Decree 1245/1979, of 25 May, for which the General Treasury assumes the collection of the Social Security contributions, except for its article

.

9. Paragraphs 29 to 50 inclusive, of Annex 1 and Annex 2 to Royal Decree 2930/1979 of 29 December 1979, for the revision of the premium rate for social security contributions for accidents at work and diseases professionals.

10. Articles 4. º, 6. º, 7. º, 8. ° and 14 of Royal Decree 2621/1986, of 24 December, integrating the Special Regimes of Social Security of Railway Workers, Football Players, Trade Representatives, Toreros and Artists in the General Regime, as well as the integration of the Book Writers 'Regime into the Special Workers' Regime for Own or Autonomous Account.

11. Article 3 of Royal Decree 1820/1991 of 27 December 1991, which includes professional cyclists in the General System of Social Security.

12. Article 3. of Royal Decree 766/1993 of 21 May, which includes in the General System of Social Security the professional basketball players.

13. Article 2 of Royal Decree 2110/1994 of 28 October amending certain aspects of the regulation of the Special Regulations of Workers for the Account of Own or Self-Employed, Agrarian and Home Employees.

2. In addition, any provisions of equal or lower rank shall be repealed as opposed to the provisions of this Regulation.

Single end disposition. Faculty of development.

The Minister of Labour and Social Security is empowered to make any general provisions necessary for the implementation of this Regulation.