Order Of 18 January 1995 By Which Develop Standards Of Contributions To Social Security, Unemployment, Vocational Training And Wage Guarantee Fund, Contained In The Law 41/1994, Of 30 December, On Budgets General The Is...

Original Language Title: Orden de 18 de enero de 1995 por la que se desarrollan las normas de cotización a la Seguridad Social, Desempleo, Fondo de Garantía Salarial y Formación Profesional, contenidas en la Ley 41/1994, de 30 de diciembre, de Presupuestos Generales del Es...

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Article 105 of the law 41/1994, of 30 December, from the State budget for 1995, establishes the bases and types of contributions to Social Security, unemployment, wage guarantee and fund vocational training for the financial year 1995, empowering number 11 to the Ministry of labour and Social Security to issue the necessary rules for the implementation and development of provisions of the same.

On the other hand, the Royal Decree 2317 / 1993 of 29 December, which develop contracts in practice and learning, and part-time contracts, regulated in the law 10/1994 of 19 may, on urgent promotion of occupation measures, contains certain precepts in matters of contributions to Social Security, empowering the Minister of labour and Social Security to enact measures of a general nature that are specific to the application of the same.

That purpose is the present order, by means of which develop the legal provisions in the field of social security contributions for the 1995 financial year. Through it not only reproduce the basis and types of contribution reflected in the legal text mentioned, but development of the powers conferred by article 110 of the text revised from the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June, and by article 105 of the law 41/1994 tres.6 number of 30 December, adapt the contribution bases established generally part-time contracts, as well as the contribution in the agricultural special regime of the Social Security.

At the same time and on the basis of the provisions of the Royal Decree 1245 / 1979, of 25 may, in the present order applicable coefficients are set to determine the alleged specific Social security contributions, such as those of special agreement, collaboration in the management of Social security or exclusion of any contingency. Similarly, quotas are set to meet for the dispensation of the provision of the Social security health care groups unrelated to it.

By virtue and in use of the powers conferred upon them in the number eleven of article 105 of the law 41/1994, of 30 December, of the State budget for 1995, in the first final provision of the Royal Decree 1245 / 1979, may 25, and in the first final provision of the Royal Decree 2317 / 1993 of 29 December , according to the Council of State, I have arranged: chapter I contribution to the Social Security section 1 article 1 general regime. Determination of the contribution base.

1 the contribution base, for all contingencies and situations covered by the protective action of the General regime of the Social Security, will be determined by earnings having monthly eligibility worker or assimilated or which effectively perceived, if these higher, on the basis of the work carried out by an employee, either its form or named no other exceptions than those corresponding to certain non-Computable concepts in number 2 of article 109 of the text revised of the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June.

2. to determine the corresponding to the monthly contribution base for contingencies referred to in the previous number, except for the accidents and occupational diseases, the following rules shall apply: first. Be computed earnings accrued in the month referred to in the quote.

The second. Benefits computed according to the previous standard will be the proportion of established extraordinary bonuses and those other retributive concepts that have a periodicity in their accrual exceeding the monthly or that they do not have a regular basis and are met within the fiscal year of 1995. For that purpose, the estimated annual amount of such extraordinary bonuses and other pay concepts will be divided by three hundred and sixty-five, and the quotient that results will be multiplied by the number of days, including the contribution of each month period. In the event that the remuneration that corresponds to the worker have the character of monthly, the indicated annual amount will be divided by 12.

Third. If the contribution base that is in accordance with the previous standards were not comprised between the amount of the minimum base and the maximum corresponding to the contribution of the Professional category of the worker group, according to the table in article 3, it will be listed by minimum or maximum base, depending on whether the result is less than one or greater than this. The indicated minimum basis shall apply either that was the number of hours worked daily, except for those contracts of employment that by law otherwise provides.

-Fourth. The amount of the daily contribution base will be normalized by adjusting it to the multiple of 10 more next default or excess; If this amount equidistara from two consecutive multiples, the bottom will apply. The standard result is multiplied by the number of days, including the contribution of each month period. In the event that the remuneration that corresponds to the worker have the character of monthly, the amount of the monthly contribution base will be normalized by adjusting it to the multiple of 300 more next, in the manner provided for the daily basis. Normalization will not proceed when the amount of the contribution base coincides with the minimum base or with the corresponding maximum.

3. to determine the corresponding to the monthly contribution base for the contingencies of accidents at work and occupational diseases first, second and fourth the previous number rules shall apply. The amount thus resulting may not exceed the top maximum or less than the corresponding minimum stop, provided for in article 2, any that is the number of hours worked daily, except in those cases that by law otherwise provides.

Article 2. Bumpers Maxima and minima of quote.

1. the bumper most of the contribution base to the General regime of the Social Security shall, from 1 January 1995, of 362.190 pesetas per month.

2. starting from the date stated on the number 1, the minimum contribution for the contingencies of accident at work and occupational disease limit it will be equivalent to the current national minimum wage in every moment, by the apportionment of perceptions of exceeding the monthly expiration that perceives the worker, without that it may be less than the following amount : For workers who have completed the age of eighteen years or over that age: 73.140 pesetas per month.

For workers under eighteen years of age: 48.330 pesetas per month.

Article 3. Minimum and maximum contribution bases.

Pursuant to article 105.dos of the law 41/1994, of 30 December, quote the General regime of the Social Security for common contingencies will be limited for each group of occupational categories by the following minimum and maximum bases: quote categories professional Bases minimum group - Pesetas per month maximum Bases - Pesetas per month 1 engineers and graduates 109.260 362.190 2 technical engineers , Surveyors and assistants titled 90.600 362.190 3 administrative heads and 362.190 78,750 Workshop 4 helpers not entitled 73.140 362.190 5 administrative official 73.140 269.940 6 Subalternos 73.140 269.940 7 Administrative Assistant 73.140 269.940 Pesetas/day Pesetas per day 8 officers first and second 2438 8.998 9 third officers and specialists 2.438





8.998 10 pawns 2438 8.998 11 workers under the age of eighteen years 1,611 8.998 article 4. Types of contributions.

From 1 January 1995, the types of contributions to the General regime of the Social Security will be the following: 1. for common contingencies, the 28.3 by 100, of which the 23.6 per 100 will be in charge of the company, and the 4.7 per 100 in charge of worker.

2 for the contingencies of accidents at work and occupational diseases, linearly reduced 10 per 100, the fee applies premiums approved by Royal Decree 2930 / 1979, of 29 December, which will continue to be in exclusive charge of the company.

Article 5. Additional contribution for overtime.

Pursuant to article 105.dos.3 of the law 41/1994, of 30 December, remuneration to workers obtained by the concept of overtime will remain subject to an additional contribution that will not be computable for purposes of determining the regulatory basis of benefits.


The additional contribution for overtime, motivated by reason of force majeure and the structural referred to in the order of 1 March 1983, shall be made using the rate of 14 per 100; the 12 per 100 by the company and the 100 in charge of worker 2.

The additional contribution for overtime that do not have the consideration referred to in the preceding paragraph shall be made using the rate of 28.3 per 100; the 23.6 per 100 by the company and the 4.7 per 100 in charge of the worker.

Article 6. Quote during the situation of temporary disability and maternity.

1. the obligation of quote remains during situations of temporary disability and enjoyment of maternity rest periods, although they imply a cause of suspension of the employment relationship.

2. in the situations referred to in the previous number, the applicable contribution for common contingencies base will be the corresponding to the month prior to the date of incapacity or the home of the enjoyment of maternity rest periods.

For the implementation of the provisions of the preceding paragraph shall be taken into account the following rules: first. In the case of remuneration that are met on a daily basis or when, having this character, worker not has remained high in the company during all of the preceding calendar month, the amount of the contribution of that month base will be divided by the number of days to which it relates the quote. The resulting ratio will be the daily contribution base, which will be multiplied by the number of days in which the worker remains in situation of temporary disability or enjoyment of maternity rest periods to determine the contribution base during this situation, upon normalization of the daily basis in the manner provided for in the fourth standard of number 2 of article 1.

The second. When the worker had monthly remuneration and remained high in the company during any calendar month prior to the initiation of such a situation, the contribution of that month base will be divided by 30 for the purposes of the above rule provisions.

Third. When the worker had monthly pay and had not remained high in the company during all the preceding calendar month, the amount of the contribution of that month base will be divided by the number of days referred to in the quote.

The resulting ratio, properly normalized as provided for in the fourth standard of number 2 of article 1 will be the daily contribution base, which will be multiplied by 30, stay the entire month in the situation of temporary disability or enjoyment of rest periods for maternity, or for the difference between this figure and the number of days actually worked in that month.

-Fourth. When the worker had entered the company in the same month in which started the situation of temporary disability or enjoyment of maternity rest periods, shall apply to that month in the preceding rules.

3. the provisions of the previous number shall apply to calculate the contribution base for the situation of temporary disability arising from contingencies of accidents at work and occupational diseases. However, and to determine quote that corresponds to carry out the concept of overtime, will take into account the actually performed and quoted average during the year immediately prior to the date of initiation of this situation.

For this purpose, the number of hours carried out will be divided by 12 or 365, according to which the remuneration of the worker are met or not on a monthly basis.

4 Salvo in the cases in which by law otherwise provided in any case based on contribution for common contingencies, in the situations referred to in this article, may be less than the current minimum base at each time that corresponds to the Professional category of the worker. For this purpose, temporary disability or maternity allowance will be updated from the date of entry into force of the new minimum contribution base.

5. for the purposes of the contribution for accidents at work and occupational diseases, while the worker is in a situation of temporary disability or maternity leave, companies may apply the percentages corresponding to the heading 126 of the rate of premiums, anyone who was the Professional category and the activity of the worker.

Article 7. Trading on high without remuneration perceive situation.

1. when workers remain in high in the General Scheme and keep the obligation to make contributions pursuant to paragraph 2 of article 106 of the General of the Social Security Act, of June 20, 1994, while perceived Computable remuneration, will be taken as contribution base the minimum corresponding to the Group of their professional category. Bumpers price minimums regulated in paragraph 2 of article 2 shall be taken into account for purposes of contribution for the contingencies of accidents at work and occupational diseases.

2. the provisions of the previous number, shall not apply to the situations referred to in the order of the Ministry of labour and Social Security, on October 27, 1992.

Article 8. In the situation of unemployment contribution base.

1. the basis of contribution for common contingencies, of those workers who are in the legal situation of unemployment and for which there is obligation to contribute, will be equivalent to the average of the bases of the last six months of employment listed for these contingencies prior to the legal situation of unemployment or the moment that ended the obligation to contribute.

2. in cases of suspension and reduction in working hours, the contribution base of such workers, to the contingencies of industrial accidents and occupational diseases, shall be the average of the bases of the last six months of employment quoted by such concepts prior to the legal situation of unemployment or the moment that ended the obligation to contribute.

3. such contribution bases will normalize as provided for in the fourth standard of number 2 of article 1.

4. the resumption of the unemployment benefit, in the event of suspension of the law, will mean the resumption of the obligation to make contributions for the contribution base corresponding to the time of the birth of the right.

5. when he has been extinguished the right to the benefit by unemployment and in application of number 3 of article 210 of the General of the Social Security Act, of June 20, 1994, the worker chooses to reopen the right initial period which subtracted him and bases and types that you were, the basis of Social security contributions during the perception of such provision, it will be the corresponding to the initial law whereby it chooses.

Article 9. Trading on the situation of moonlighting.

1 when the worker is in situation of moonlighting, the following rules shall apply: A) to the common contingencies: first. Stop maximum contribution bases established in 362.190 pesetas per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

The second. Each of the companies will quote for Computable retributive concepts that meets the worker, with a limit that corresponds to the fraction of the maximum limit that is assigned to it, provided that this does not exceed the maximum corresponding base price of their professional category group.

Third. The corresponding to each company contribution base will be normalized according to what is available in the fourth rule in paragraph 2 of article 1.

-Fourth. The corresponding minimum base workers, according to their professional category, will be distributed among the different companies and will be applied to each of them similarly to the maximum limit indicated. If corresponded to the worker different minimum contribution bases by their occupational classification the minimum base of higher amount will be taken for distribution.

(B) for the contingencies of accidents at work and occupational diseases: first. The maximum limit of the contribution base, established in 362.190 pesetas per month will be distributed among all companies in the same proportion to the remuneration paid to the worker in each of them.

The second. The minimum contribution limit will be distributed among the different companies and will be applied to each of them, similarly to the maximum limit indicated.

Third. The contribution base will be for each company that results in accordance with stated in article 1, with the limits that you have given, according to the first and second rules immediately preceding.

2. the assessments referred to in the previous number will be held, at the request of companies or workers concerned or, where appropriate, ex officio, by addresses provincial the Treasury General of the Security Social or administrations of the same, with the exception provided for in point 3 of this article. The distribution thus determined shall have effect from the liquidation of shares corresponding to the month in which the request is formulated or, if appointed, to the month in which the General Treasury of the Social Security inform the undertakings concerned.


3. directions provincials of the General Treasury of the Social security administrations of the same, ex officio or at the request of the worker or employer affected, may rectify the distribution between companies, carried out in accordance with the number 1, when according to this distribution arise deviations in the resulting contribution bases.

Section 2 special agricultural scheme article 10. Bases and types of quote.

1. from 1 January 1995, the contribution of the self-employed rate will be 11.5 per 100 and of the self-employed the 18.75 per 100.

2. by virtue of article 105.tres.6 of the law 41/1994, of 30 December, minimal bases listed in the table in article 3 of this order shall constitute the contribution bases this special scheme for workers self-employed, being these bases and the resulting monthly fixed fee, starting from 1 January 1995 the following: quote professional group Bases of quote Pesetas per month fixed fees - Pesetas per month 1 engineers and licensed 109.260 12.565 2 technical engineers, surveyors and assistants graduates 90.600 10.419 3 administrative heads and 9.056 78,750 Workshop 4 helpers not entitled 73.140 8.411 5 administrative official 73.140 8.411 6 Subalternos 73.140 8.411 7 Administrative Assistant





73.140 8.411 8 first officers and second 73.140 8.411 9 third officers and specialists 73.140 8.411 10 8.411 11 73.140 eighteen non-skilled older workers workers under eighteen years 48.330 5.558 3. The contribution base and the monthly fixed fee of the self-employed, for common contingencies will be, starting from 1 January 1995, the following: contribution Base: 77.760 pesetas per month.

Flat monthly fee: 14.580 pesetas per month.

The flat monthly fee of the self-employed for the contingencies of accidents at work and occupational diseases will be from 1 January 1995, 778 pesetas.

4. the self-employed under the voluntary improvement of temporary disability, pursuant to the Royal Decree 2110 / 1994, of 28 October, paid monthly, and starting from 1 January 1995, a quota of 1.711 pesetas, resulting from applying to the contribution base 2.2 per 100 type common disease and non-work-related accident plus another 389 pesetas, corresponding to 0.5 per 100 on this basis, by accidents at work and occupational diseases. These quotas shall be credited jointly with the obligatory.

5 daily contribution bases for days, corresponding to each of the groups of workers who perform agricultural work self-employed are, from 1 January 1995, the following: Group of occupational categories daily contribution Base quote - Pesetas 1 engineers and graduates 4,860 2 technical engineers, surveyors and assistants graduates 4.030 3 administrative heads and of Workshop 3.503 4 helpers not graduates 3253 5 official administrative 3253 6 Subalternos 3253 7 auxiliary Administrative-3253-8 first and second 3253 9 third officers and specialist officers.





3253 10 workers over the age of eighteen unskilled 3253 11 workers under the age of eighteen years 2.147 the contribution for each actual day is obtained by applying the 15.5 per 100 to the contribution indicated in the above table base.

6. in the quote by accidents at work and occupational diseases shall apply provisions of the Royal Decree 2930 / 1979, of 29 December. They are exempt from the minimum premium system foreseen in the twelfth standard of the annex II of Royal Decree 2930 / 1979, of 29 December, owners of farms whose taxable contribution Territorial rustic or livestock were, on 31 December 1989, exceeding 50,000 pesetas per year. However, continue the existing regime in the provinces of Valencia, Alicante, Castellón and Murcia.

Section 3 the special scheme for self-employed or freelance article 11. Bases and types of quote.

From 1 January 1995, the type and the contribution bases this special scheme will be as follows: 1. contribution rate: 28.3 per 100.

However, when the own-account or self-employed worker has chosen to not qualify for the coverage of protection for temporary disability, the contribution rate will be 26.5 per 100.

2 contribution bases: 2.1. Minimum contribution base: 98.490 pesetas per month.

2.2 maximum contribution base: 362.190 pesetas per month.

3. the contribution base for the workers who, on 1 January 1995, are under fifty years of age, will be chosen by them, within the limits between the minimum and maximum, rounded bases to multiple of 3,000.

4. without prejudice to the provisions of the twelfth additional provision of this order and in accordance with the provisions of article 105.cuatro of the law 41/1994, of 30 December, workers in January 1, 1995, who have completed 50 or more years old can choose between the minimum base is set to the number 2.1 of this article or that wish to , up to a maximum limit of 189,000 pesetas per month, except that before they came quoting a base higher amount, in which case they may maintain such contribution base or increase it, at most, in the same percentage that has increased the maximum contribution base to this regime.

5. If the amount resulting from the rounding mentioned in previous issues of this article exceeds the maximum price or lower to the minimum base, base laid down in paragraph 2 of this article, the maximum or minimum, base shall be respectively.

Section 4 special scheme the home article 12 employees. Base and contribution rate.

The type and the contribution base this special regime of the Social Security shall, from 1 January 1995, the following: contribution Base: 73.140 pesetas per month.

Contribution rate: 22 by 100.

In the case of employees of home that are in the situation referred to in paragraph to), number 1, of article 6 of the Decree 2346 / 1969, 25 September, the contribution rate will be distributed in the following way: on behalf of the employer the 18.3 per 100 home 3.7 per 100 employee. Conversely, when the household employee provision of services a partial or intermittent basis to one or more employers, will be exclusive office the contribution rate noted above.

Section 5th special regime of the Social security of workers in the Sea article 13. Applicable standards.

In accordance with the provisions of article 105.seis of the law 41/1994, of 30 December, the provisions of section 1 of this chapter shall apply regime special of the Security Social of the workers of the sea without prejudice, where appropriate and for the contribution for common contingencies, pursuant to article 19.6 of the consolidated text of the laws 11/1969 , of 30 December, and 24/1972 of 21 June, approved by Decree 2846 / 1974, 30 August, as well as provisions of additional provision eighth of this order.

Section 6th quote reduction coefficients applicable to excluded some contingency firms and partners article 14. Coefficients applicable to excluded companies of any contingency.

A_partir_de on January 1, 1995, the reduction coefficients to be applied to the fees payable by the excluded companies of any contingency, are as follows: to) companies excluded from the contingency of protection to the family, the coefficient will be: 0.01, of which will be borne by the company the 0.008, and on behalf of the worker , the 0.002.

(b) in the excluded companies of the contingencies of retirement and permanent disability and death and survival, derived from common disease and non-work-related accident, the coefficient will be: 0.60, which will be borne by the company the 0.50, and on behalf of the worker the 0.10.


(c) in the excluded companies of the contingency of temporary disability arising out of common illness or non-work-related accident, the coefficient will be: 0.05, which will be the 0.04 for the account of the company and the 0.01 for the account of the worker.

(d) in the excluded companies of the contingency of health care for common illness, maternity and non-work-related accident, the coefficient will be: 0.11, running by the company the 0.09, and on behalf of the worker the 0.02.

(e) in the excluded companies of the contingency of health care, is also assume the costs arising from the pharmaceutical provision, the coefficient of the 0.06, which the 0,05 shall be borne by the company, and the 0.01 will be reduced, as well as the coefficient of 0.11, on behalf of the worker.

Article 15. Coefficients applicable to authorized companies to voluntarily cooperate in the management of Social Security.

1 starting from January 1, 1995, the reduction coefficients applicable to the fees payable by the authorised companies to voluntarily cooperate in the management of health care and temporary disability, common illness or non-work-related accident, are as follows: to) when the fees of the medical personnel providing health care are satisfied with charge to the collaborating company , the coefficient to be applied shall be: 0.14, whereby the 0.09 corresponds to the contingency of health care, and the 0.05 to temporary incapacity.

(b) when medical staff fees are received with Social insurance, the applicable coefficient shall be: 0.16; the 0.11 corresponds to the contingency of health care, and the 0.05 to temporary incapacity.

2. the reduction coefficient of the price applicable to the fees earned by companies that voluntarily cooperate in the management of temporary incapacity arising from common contingencies, will be, as of January 1, 1995, the 0.05 per 100.

Article 16. Applying the reduction coefficients.

The amount to be deducted from the contribution in the cases referred to in the preceding articles, shall be determined by multiplying by the designated coefficients or adds them, where appropriate, the total tax calculated by applying the existing single rate contribution corresponding bases.

Section 7 applicable coefficients to determine the quote in the assumptions of special agreement and other situations assimilated to article 17 high. Applicable coefficients.

In the special agreement and other analogous situations contributor, will be applied the following coefficients: to) when special Convention aims at the protection of situations and contingencies of retirement, permanent disability and death and survival, derived from common illness or non-work-related injuries, and social services, the coefficient to be applied to determine the price, will be from 1 January 1995 , the 0.73.

(b) when the Special Convention, as well as the situations and contingencies identified in the previous letter, understand the health care, the 0.94.

(c) when the Special Convention aims at protection emergencies and contingencies of health care for common illness, maternity and non work-related injuries, and social services and 0.33.

(d) in the case of special agreement for the status of special high-motivated legal strike or lockout, the 0.73.

(e) in the case of special agreement signed by workers employed on time partial as well as workers who reduce their working day to care for minor or disabled person, the 0.61.

Article 18. Determination of the fee.

To determine the quote in the cases referred to in the preceding article will act in the following way: to) the total tax will be calculated by applying to the contribution base that matches the unique type of applicable contribution in the General Scheme.

(b) the result obtained shall be multiplied by the coefficient that corresponds, constituting the product resulting fee in each case to enter.

Article 19. Coefficients in the case of special agreement signed by recipients of unemployment benefits, with the right to quote on retirement.

1 in the cases covered by article 11 of the order of 18 July 1991 and in the order of 4 August 1992, on subscription of a special agreement for workers recipients of unemployment benefits entitled to contribution for the contingency of retirement will be applied the following coefficients: to) for the contingency of retirement: 0.40.

(b) for the contingency of permanent disability and death and survival resulting from common contingencies and social services: 0.33.

2. for the purposes of determining the quote in the special agreement referred to in the previous number, apply the rules contained in the number 1.4 of article 11 of the order of 18 July 1991.

Section 8th coefficients applicable to improvements of contribution article 20 bases. Applicable coefficients.

Differences of contribution bases on which necessarily correspond and that, pursuant to the provisions of the resolution of the General Secretariat for Social Security, of 26 December 1984, were frozen on December 31, 1984, shall be subject to contributions through the application of the following coefficients: to) improvements relating to retirement benefits , invalidity and death and survival: 0.60, of which will correspond to the company the 0.50, and the worker the 0.10.

(b) in the improvements that have as their object the provision of temporary disability: 0.05, which will be borne by the company the 0.04 and on behalf of the worker the 0.01.

To determine the quotation in the cases covered by this article, shall apply the procedure laid down in article 18.

Section 9 quote for health care in special cases article 21. Determination of fees.

(a) the share of pharmaceutical care for common illness that corresponds to satisfy foreign collectives and international conventions, except for the exceptions that might contain in them, will be from January 1, 1995, 10.675 pesetas per month.

The fee for pharmaceutical assistance by accident at work and occupational disease, in the cases referred to in the preceding paragraph, is fixed, starting from January 1, 1995, in 570 pesetas per month.

The General Treasury of the Social security apply to concerts in force and who subscribe, from January 1, 1995, the share or fraction of a share, based on the provision that each of them is established.

The fee fixed in the preceding paragraphs shall apply, from 1 January 1995, to healthcare conventions regulated in the order of 18 February 1981, on Convention on health care in favor of Spanish emigrants who return to the country.

(b) starting from January 1, 1995, is set in 5.430 pesetas per month, per beneficiary, the fee in respect of medical, pharmaceutical and social services in the cases envisaged in the 670/1976 decree of 5 March; in law 5/1979, of 18 September; in law 35/1980, 26 June; in law 6/1982, 29 March; and title II of the law 37/1984, of 22 October; assumptions all them them referred to in article 54 of law 37/1988, of 28 December, the State budget for 1989.

(c) the contribution which corresponds to satisfy in respect of health care, in favour of migrant workers and their families resident in Spain concerning the Decree 1075 / 1970, of 9 April, will be determined, starting from January 1, 1995, by applying to the total tax ratio 0.31, which the Ministry of Social Affairs is refunded in charge of worker the 0.05. The result of applying the current contribution rate to the minimum contribution base for workers over eighteen years in the General scheme means total tax for this purpose.

Section 10. Coefficients applicable to determine the contributions in charge of the mutual of accidents of work and professional illnesses of the Social Security and cooperating companies for the maintenance of common services and social article 22. Applicable coefficients.

1. the contributions from the mutual of accidents of work and professional illnesses of the Social Security to the maintenance of common services and social of the Social Security, referred to in article 2 of the Royal Decree 1245 / 1979, of 25 may, shall be determined by applying the coefficient of the 26.40 per 100.

The General Treasury of the Social security apply designated coefficient in the previous section on entered quotas that correspond to each of the affected mutual, discounted after the part concerning the obligatory reinsurance.

2 the coefficient focuses on the 31.30 by 100 to determine the amount that must enter the authorized companies to collaborate in the management of health care and temporary disability resulting from the contingencies of occupational accidents and diseases and professional, by way of contribution to the maintenance of common services and social of the Social security contribution to overhead costs and the demands of national solidarity.

The above rate applies to quotas of work accidents and occupational diseases collected by disability and death and survival.

Section 11. Coefficients applicable to determine the quote in case of article 23 welfare unemployment. Determination of the coefficients.


1 to determine the quote matching carried out by the workers who are recipients of unemployment benefits, referred to in article 218 of the text of the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June, apply the following reduction, to deduct from the total tax to enter coefficients: to) concept of health care : 0.70.

(b) in the concept of protection to the family: 0.99.

(c) in the concept of retirement: 0.66.

2. in the case of workers employed in the scheme special agrarian of the Social Security, unemployed, the national employment Institute recorded the amount of the levy in charge, which will be deducted from the quota to satisfy those in the newsletter of quote TC-1/9, adopted by resolution of the Directorate General of the Treasury General of the Security Social , on November 17, 1992.

Chapter II contributions to unemployment, vocational training and wage guarantee fund article 24. Bases and types of quote.

1 the contribution base for unemployment, wage guarantee and fund vocational training, in all the regimes of the Security Social that have covered such contingencies, will be that corresponding to the contingencies of accidents at work and occupational diseases.

2. the types of contributions for unemployment, vocational training and wage guarantee fund shall, from 1 January 1995,: unemployment: 7.8, which the 6.2 per 100 will be in charge of the company and 1.6 per 100 in charge of the worker.

Wage guarantee fund: the 0.4 per 100, in charge of the company.

Vocational training: 0.7% by 100, of which 0.6 per 100 will be in charge of the company, and the 0.1 per 100, in charge of the worker.

Article 25. Bases and types in the agricultural special regime of the Social Security.

1. the contribution for the contingency of unemployment of workers employed in fixed character, including in the agricultural special regime of the Social Security, is obtained by applying to the monthly contribution base for actual days, set in the number 5 of article 10 of the present order, the 7.8 per 100, of which the 6.2 per 100 will be in charge of the company and 1.6 per 100 in charge of worker.

2. contribution in favour of the wage guarantee fund of self-employed workers included in the special regime mentioned in the previous issue, is obtained by applying to the monthly contribution base for actual days the 0.4 per 100, in exclusive charge of the company.

Article 26. Rules applicable in the special scheme for workers of the sea.

In regime special the Security Social of the workers of sea, to the contribution for unemployment base, determined in accordance with article 24 of this order, the weightings will be application referred to in number 6 of article 19 of the Decree 2864 / 1974, 30 August, and the order of November 22, 1974 , without prejudice to the additional provision in octave of this order.

Chapter III contribution in article 27 part-time contracts. Contribution bases.

1. the contribution to Social Security, unemployment, wage guarantee and fund training for part-time contracts, shall be carried out because the remuneration actually received on the basis of the hours worked in the month that is considered.

2. to determine the monthly contribution corresponding to the common contingencies base, the following rules shall apply: first. Be computed earnings accrued in the month referred to in the quote, that is its form or name, irrespective of which have been satisfied daily, weekly or monthly.

The second. To these fees will be added the part proportional to that applicable in respect of Sundays and holidays, extra payments and other compensation concepts have a periodicity in their exceeding the monthly accrual or having no periodic.

Third. The monthly contribution, obtained from the application of the above rules, base will be rounded to the multiple of 300 more next. In the case of equidistance, the bottom will take.

-Fourth. If the monthly contribution, calculated under previous rules, base is less than the minimum bases resulting from the provisions of articles 28 and 29 of this order or higher than the established maximum for groups of professional categories in General, these or those, must be taken respectively, as contribution bases.

3. to determine the contribution base for the contingencies of accidents at work and occupational diseases, as well as unemployment, vocational training and wage guarantee fund, shall be taken into account standards first, second and third from the previous issue without which, in any case, and from 1 January 1995, the basis thus obtained can exceed the ceiling referred to in number 1 of article 2 , no less than the following amounts per each hour worked: Professional category Base minimum per hour - Pesetas workers over the age of eighteen years 366 workers younger than eighteen years 242 article 28. Determination of the monthly contribution base.

The monthly minimum contribution base will be the result of multiplying the number of hours actually worked by the hourly basis referred to in the following article.

Such a result will be rounded to a multiple of 300 more next.

Article 29. Minimum basis for hours.

From 1 January 1995, the basis minimum contribution for common contingencies applicable to part-time contracts, shall be: quote professional categories minimum hourly basis party - Pesetas 1 engineers and graduates 546 2 technical engineers, technical experts and assistants graduates 453 3 heads administrative and workshop 394 4 366 5 not graduate assistants administrative officers 366 6 Subalternos 366 7 366 8 administrative assistants officers of first and second 366 9 third officers and specialists 366 10 workers over the age of eighteen non-eligible 366 11 workers under the age of eighteen years 242 article 30. Quote in cases of temporary disability and maternity.

For the determination of the contribution base corresponds to the situation of temporary disability and to enjoy maternity leave periods, will divide the total amount of the contribution bases for the previous year by the number of days in that period. If the person concerned does not register a year of contributions, contribution bases for the period in question shall be divided between the days in that period. The previous ratio shall constitute the daily contribution base, which applies exclusively to the days of the month referred to in the quotation, in which the worker had been obliged to provide effective service in the company, if not be in this situation.

Article 31. Trading in contracts with less than twelve hours per week, or forty-eight a month.

1. in the case of part-time contracts, whose provision of services is less than twelve hours per week, or forty-eight a month, under the terms established by number 3 of article 4 of law 10/1994 of 19 may, on urgent measures for promotion of the occupation, shall apply the rules laid down in the preceding articles with the following caveats (: a) for the purposes of contribution to Social Security for the coverage of the provision of healthcare for common contingencies and the financial benefit corresponding to periods of rest for maternity, the fee that corresponds according to the base and contribution rate will be multiplied by the coefficient 0,30, the result being the fee to enter.

b) to effects of the rates of occupational accidents and occupational diseases, on the specific basis as provided for in article 27, shall apply the premium that corresponds according to the work performed, in accordance with the provisions of the Royal Decree 2930 / 1979, of 29 December.

(c) for the quote to the wage guarantee fund, shall apply to the base of rates of occupational accidents and occupational diseases, the type of the 0.4 per 100.

2 when the worker pay services for two or more companies and none of them has been reached the limit of twelve a week or 48 hours per month, but in the same set such limits are exceeded, all companies will quote to Social security by all of the contingencies, in accordance with the provisions of the preceding articles of this chapter and article 32 in the seventeenth additional provision.

Article 32. Trading on the situation of moonlighting.


1 when the worker pay their services in two or more companies hiring part-time contract, each of them will be listed because of the remuneration received by him. If the sum of the perceived benefits exceeds the maximum limit of contribution to Social Security, it will be distributed in proportion to the remuneration paid to the worker in each of the companies.

2. in the cases of coincidence of services less than twelve hours per week, or forty-eight hours per month, computing for this purpose made, within this limit, for different employers, other full-time or part-time activity, the distribution of the maximum limit will only be performed in order to determine the quotas corresponding to the contingencies commonly protected by both contractual arrangements.

To this end, in the cases referred to in the preceding paragraph, shall be double the maximum limit of contribution distribution. One of them, for the purposes of the contribution for the contingencies covered in a common manner by all contractual modalities. The other, exclusively to determine the quote that matches the rest of the contingencies.

First additional provision.

1 when they have paid salaries retroactively, the income of settlements that are to be made to Social Security, unemployment, vocational training, as a result of the same, and wage guarantee fund will take place within the following deadlines: a) if quotas corresponding to salaries of processing, to be paid as a result of processes by dismissal or termination of contract of employment due to objective the regulatory period of income will end the last day of the month following the notification of the judgment, the court order or the Act of conciliation.

(b) the income of quotas by increases in wages, modifications or improvements of the bases, concepts and types of contributions to be applied retroactively or that can choose within the time limit set to the effect under legal provision, Act of conciliation, judicial or any other legitimate title sentence, end, unless another term is fixed in these rules or acts , the last day of the month following the publication in the official bulletin of rules establishing them, to the depletion of the option period, the notification of the Act of conciliation or court ruling or the holding or issue of the title.

(c) if the wage increases were due to collective agreement, the regulatory period of income will end the last day of the month following that in which be paid, in whole or in part, such increases in the terms stipulated in the agreement.

In the cases referred to in the preceding paragraphs, income shall be carried out by means of the corresponding supplementary liquidation, whose purpose will be taken bases, bumpers, types and conditions in force in the months to which cited wages relate.

2. in the same way cleared those bonuses which cannot be subject to quantification early total or in part, for the purposes of the apportionment set out in article 1 of this order, to which end enterprises should formalize a supplementary liquidation by differences in currency exchange rates relating to the months of the year already, and increase, in the part that corresponds , contributions outstanding enter during the fiscal year of 1995.

3 settlements complementary to previous numbers refer will draw up carefully separated from each of the intervening months.

Second additional provision.

1. the contribution for accidents at work and occupational diseases for workers who have suspended employment relationship for reasons economic, technical, organizational or production or arising from force majeure, referred to in article 47 of the Statute of workers, who are in a situation of mass unemployment, shall be carried out by applying the percentages corresponding to the heading 126 of rate of premium Anyone who was the Professional category, and the activity of the worker.

2. the heading referred to in the previous number shall apply also in the case of workers who come receiving benefits partial unemployment, for which purpose he applies to the fraction of the contribution base for these contingencies corresponding to the part of the day who fail to perform.

Third additional provision.

Quote by the workers who, for reasons of legal guardian and by virtue of the provisions in number 5 of article 37 of the Statute of workers, carried out a reduced day, shall be carried out on the basis of remuneration received unless, in any case, the contribution base can be less than the amount resulting from multiplying the hours actually worked in the month that referred to in the quotation by the minimum bases time designated in Article 29 of this order.

Fourth additional provision.

In the special regime of the mining of the coal, the contribution for the difference that exist, if any, between the normalized basis and the maximum base of the Professional category of the worker to be superior, shall be effected by applying the coefficient of 0.73.

Fifth additional provision.

1. in accordance with the provisions of article 105.2.4 of law 41/1994 of 30 December, Max core contribution for common contingencies applicable from 1 January 1995, the representatives of trade, will be 163.590 pesetas per month.

2. Notwithstanding the above, representatives of trade which, on 31 December 1994, came quoting a base higher than which is set in the previous issue, may continue that or increasing it by the same percentage that have increased the maximum contribution bases in the General Scheme. The part of the fee that corresponds to the excess of the chosen base on maximum base set at the number 1, will be borne by the own trade representative.

Sixth additional provision.

1. the maximum contribution bases for common contingencies of artists, integrated into the General scheme of the Social Security under the Royal Decree 2621 / 1986, of 24 December, shall, from 1 January 1995,: 1.1 works of theatre, circus, music, varieties and folklore, including that made for radio and television or recordings : Professional category group quote Pesetas per month directors, directors first and artistic, choreographic, scene directors teachers and presenters of radio and television 1 277.110 seconds and third masters directors, first and second substitute teachers 2 277.110 conductors choreographic teachers, choir masters, teachers pointers, band directors, aldermen, pointers and 3 210.270 actors television and radio announcers , Lyrical and light music, Caricatos, animators of nightclubs, singers, dancers, musicians and artists of circus, varieties and 3 210.270 folklore attached 5 179.400 1.2 162.750 7 address Secretaries address work production, dubbing or synchronization of movies (both modalities of feature film, short film or advertising) or for television: Professional category quote Pesetas per month Directors 1 277.110 directors of photography group 2 277.110 production and 3 210.270 4 179.400 decorators actors directors






Editors, dubbing technicians, heads technical and adaptors of dialogue, second operators, makeup artists, technical assistants, first Assistant production, photographer (still photo), Figurinistas, heads of sound and 5 address Adjutant 179.400 helpers for the operator, helpers makeup artists, second production assistants, Secretaries of filming aides decorators, hairdressers, hair salon assistants, assistants of sound, Secretary of production in film, installation assistants Assistant Director, make-up Assistant and Assistant of production, comparseria and 7 162.750 figuration in accordance with provisions in paragraph 5.1, number two, article 105, law 41/1994 of 30 December, General State budget for 1995, as well as in article 8.3 of the Royal Decree 2621 / 1986, of 24 December, the maximum limit of contribution bases because of the activities of an artist for one or several companies, you will need an annual basis and will be integrated by the sum of the maximum monthly basis corresponding to each group's contribution in which the artist is framed.

(2 contribution bases into account to determine the contribution of artists, provided for in subparagraph (b)), issue 4, article 8 of the Royal Decree 2621 / 1986, of 24 December, shall, from 1 January 1995 and for each quote,: Pesetas per day 1 9.115 group







Group 2 9.115 Group 3 6.915 4 5.900 Group 5 5.900 7 5355 additional provision seven.

1. in accordance with the provisions of article 105.dos.6 of the law 41/1994, of 30 December, from the State budget for 1995, the maximum contribution bases for common contingencies of bullfighting professionals, integrated into the General scheme pursuant to the Royal Decree 2621 / 1986, of 24 December, shall, from 1 January 1995 the following: Professional category group quote Pesetas per month matadors of bulls and rejoneadores, classified in groups «A» and «B».





1 338.310 matadors of bulls and rejoneadores, classified in Group «C» 3 305.910 Picadors and banderilleros accompanying matadores de toros of the group 'A' 2 321.360 remaining picadors and banderilleros 3 305.910 rapier and helpers, puntilleros, bullfighters and comic bullfighters porters 7 191.910 in accordance with the provisions of paragraph 6.1, number 2, article 105 of the law 41/1994 , of 30 December, General State budget for 1995, and article 14.3 of the Royal Decree 2621 / 1986, of 24 December, quote for the bullfighting professionals stop shall be annual and will be integrated by the sum of the monthly maximum bases corresponding to each group of quotation in which each Professional category is framed.

2. the bullfighting professionals who, on 31 December 1994, came quoting for a contribution base exceeding that provided in the previous issue, can continue to maintain that or increasing it by the same percentage that have increased the maximum contribution bases in the General regime of the Social Security.

The part of the fee that corresponds to the excess of the contribution base chosen, referred to in the preceding paragraph, based on the maximum price established for each trading group, will run in exclusive charge of the own professional Bull.

(3 contribution bases into account to determine the quotation by the bullfighting professionals, provided for in subparagraph (b)), issue 4, article 14, of the Royal Decree 2621 / 1986, of 24 December, shall, from 1 January 1995 and for each quote,: Pesetas per day group 1 108,000 2 96,000 28,000 4 3 69,000 7 Group group group. The organizers of bullfighting spectacles may provide, upon request to the Directorate Provincial of the Treasury General of the Social Security corresponding or administration thereof and for purposes of the contribution by bullfighting professionals, a single quote account code, valid for the entire national territory.

The eighth additional provision.

The contribution bases, for all contingencies and situations that are protected in the special regime of the sea, workers included in the Group third from those laid down in article 19(5)(e) of the revised text of the law 116/1969, of 30 December, and 24/1972 of 21 June, approved by Decree 2864 / 1974, 30 August, will be determined by the provincial addresses of the Ministry of labour and Social Security on the proposal of the corresponding directions of the Social Marine Institute, heard the Trade Union and employers representative organisations, fishermen's associations and producer organizations fishery, in which local coastal fishing is represented and inshore.

The determination is carried out by provinces, fishing methods and professional categories, on the basis of the average values of the remuneration in the immediately preceding year.

The bases thus determined will be unique, but take into consideration the bumpers minimums and maximums for the remaining activities. However, these databases may not be lower than the indicated minimum bases, for the various professional categories, in article 3 of this order.

Ninth additional provision.

1 in accordance with the provisions in number 10 of article 105 of the law 41/1994, of 30 December, from the State budget for 1995, the contribution to Social Security and other contingencies protected by workers hired through a contract of apprenticeship shall be, during the 1995 financial year: a) for the purposes of the Social security contributions , shall be paid a monthly fee of 3.930 pesetas, distributed as follows: 3.450 pesetas for common contingencies, of which 2,870 pesetas will correspond to businessman and 580 workers. 480 pesetas for occupational contingencies, in charge of the employer, of which 270 pesetas will correspond to temporary disability and 210 pesetas to invalidity, death and survival.

(b) the fee to the wage guarantee fund will be 270 pesetas per month, in charge of the company.

(c) for the purposes of vocational training contribution, shall be paid a monthly fee of 150 euros, of which 129 pesetas correspond to entrepreneur and 21 pesetas to the worker.

2. the employee in receipt of workers hired through a contract of apprenticeship, in overtime, will be subject to additional quote regulated in article 5 of this order.

Tenth additional provision.

Pursuant to the first transitional provision of law 22/1992 of 30 July, on urgent measures on promoting employment and protection by unemployment, in practices and training contracts, signed prior to the 8 April 1992, workers contributing to Social Security for common contingencies shall be obtained by multiplying the fees earned by the workers by the coefficient 0.67.

Eleventh additional provision.

The provisions of chapter III shall not apply to the determination of contribution, on the basis of actual sessions conducted, of the self-employed within the scope of the scheme special agrarian of the Social Security, hired a part-time, which shall apply the provisions in number 5 of article 10 of this order.

Twelfth additional provision.

Workers whose high in the special regime of the Social security of self-employed workers has practiced nursing, as a result, in turn, from a low of craft in the General Social security scheme or other scheme for employed persons, shall be eligible, anyone who is his age at the time of causing high between keeping the contribution base which had been quoting in the regime that caused low, rounded to a multiple of 3,000, or choose a contribution base by applying the General rules laid down for this purpose in the autonomous regime.

Thirteenth additional provision.

Cleared and credited by the companies jointly with the corresponding Social Security and in the same way to run these quotas by unemployment, vocational training and wage guarantee fund.

Fourteenth additional provision.

1. public administrations which, in accordance with the provisions of article 38 of the Royal Decree 1445 / 1982, of 25 June, in the wording given by the Royal Decree 1809 / 1986, of June 29, using unemployed workers for the realization of social collaboration, will be forced to formalize the coverage of the contingencies of accidents at work and occupational diseases for workers , and enter the contributions for these contingencies.

2 the contribution base for the contingencies identified in the previous number shall be calculated according to the average of the contribution base for such contingencies, in the last six months of effective occupation, without prejudice, where applicable, as provided in the numbers 4 and 5 of article 8.

In the case of workers recipients of unemployment benefits, the contribution base will be equivalent to the minimum top of contributions referred to in article 2.

3. for the contribution base, calculated in accordance with the provisions of the previous number, shall be the contribution rate of 1.5 per 100, of which 0.8 per 100 will correspond to temporary incapacity and 0.7% by 100 to IMS.

Fifteenth additional provision.

The entrepreneur is the subject responsible for the fulfilment of the obligation of quoting for processing salaries paid as a result of processes followed by dismissal or termination of contract of employment due to objective, without prejudice to its right to claim state the amount of such salary and other compensation that may be applicable, in the terms provided for in article 56 , number 5, of the Statute of workers and in Royal Decree 924/1982, of 17 April, over claims to the State for wages of processing in judgments of dismissal, the second additional provision of law 4/1990, of the State budget for 1990, and other supplementary provisions.

Sixteenth additional provision.


The workers who, under the national agreement of continuous training, of 16 December 1992, whose registration and publication was agreed by resolution of the General Directorate of labour on February 25, 1993, to enjoy an individual permit training, suspending for this purpose his contract with low in the corresponding scheme of the Social Security , you can subscribe, for a period of time of the aforementioned permission, special agreement with the Social Security, in accordance and applying the rules laid down in chapter I of the order of the Ministry of labour and Social security of 18 July 1991.

Seventeenth additional provision.

1. the National Institute of employment shall forward to the General Treasury of the Social security information on contracts that have been recorded, and whose provision of services is less than twelve hours per week, or forty-eight a month, but in the whole of them exceed such limits, in accordance with stated in paragraph 2 of article 31 part-time.

2. when by the existence of several contracts to part-time with provision of services less than twelve hours per week, or forty-eight hours per month, appropriate applying the provisions of paragraph 2 of article 31 of the present order, the deadline for the entry of differences in listed prices will end the last day of the month following that in which the employer responsible for had knowledge of this situation through which communication to that effect is addressed to it by the administration.

Eighteenth additional provision.

1. companies may deduct in the bulletins of quotation, the terms designated in article 26 of the revised text of the General Law on the Social Security, on June 20, 1994, and other complementary rules, payments satisfied payment scheme for benefits for temporary incapacity, anyone who was his cause, corresponding to processes caused prior to January 1, 1995.

2. with regard to the processes of temporary disability caused from 1 January 1995, companies can deduct quote bulletins satisfied delegate payment scheme payments. To that end and until the price bulletins, are not altered the companies used the corresponding Bulletin of quote box 201, "Temporary incapacity",.

3 starting from 1 January 1995 and the maternity process caused from that date, companies may not deduct any amount in respect of executive pay, to the management of this provision correspond to the entity respective management, in accordance with that established in the eleventh additional provision, ter, of the revised text of the General Social Security Act in the wording given by article 38 of the law 42/1994 of 30 December.

Nineteenth additional provision.

1. the tax functions attributed to the General Treasury of the Social Security shall be exercised at the provincial level by the holders of the corresponding units of each Provincial Directorate.

If in any Provincial Directorate of the General Treasury is not even made any of their administrations, the attributed to them shall be exercised by the Deputy provincial Director that applicable by reason of the matter or, in absence thereof, by the Secretary of such Provincial Directorate, that administration until such is operational.

2 regular resources that come against claims of debts, liquidation proceedings, resolutions of unified records of infraccion-liquidacion and other acts of the General Treasury of the Social Security revenue management, which does not put an end to the administrative procedure, shall be settled: a) by the competent Assistant Director of the Directorate Provincial of the Treasury General of the Social Security the formulated against acts in the exercise of its functions by the heads of the administrative units of the Provincial Office and by the heads of units of fundraising Executive, and by the Director of the Administration for, the formulated against acts by the heads of area, section or unit, including also the fundraising Executive, performing functions in the area of their respective management.

(b) by the Director provincial of the Treasury General of the Social Security, the formulated against acts issued in the exercise of the functions which are assigned to them in each case, by the heads of Government of the province, by the heads of the unit of the inspection by the Inspectorate of labour and Social security officials attached to the Directorate Provincial of the Treasury General of the Social security or by the corresponding provincial Deputy Director.

(c) by the Director-general of the Treasury General of the Social Security, the formulated against issued acts, according to their respective functional responsibilities, by the provincial directors, the Secretary general or the Deputy Director-Generals of the General Treasury of the Social Security.

Twenty additional provision.

Gives new wording to the fifth additional provision of the order of the Ministry of labour and Social security of 8 April 1992, by which the Royal Decree 1517 develops / 1991, of 11 October, which approves the General Regulation of collection of resources of the system of the safety Social, in the following terms: «(A efectos de lo dispuesto en la letra c) under the heading 1.1 of article 73 of this order» , keys relating to the different types of contracts to be presented in nominal relations of workers or, where appropriate, statements or documents on quote data, in addition to documents of high, low and variations of data, are as follows: type of contract key regular contract indefinitely 01 ordinary contract indefinitely by conversion of fixed-term contract and no specific key 01 temporary as a development contract of the employment (Royal Decree 1989 / 1994 and law 10/1994) 22 part-time contracts for an indefinite time (Royal Decree 1991 / 1984 or Royal Decree 2317 / 1993): without provision of services every weekday 03 with part-time provision of services every weekday with reduction of the usual day 23 contracts with fixed-term contracts (Royal Decree 1991 / 1984 or Royal Decree 2317 / 1993) : Without provision of services every weekday 04 with services every weekday with reduction of the usual day 24 situation of partial retirement 34 part-time contract with provision of services less than twelve hours per week, or forty-eight hours per month (Royal Decree-Law 18/1993 and law 10/1994) 64 part-time contracts of respite care (Royal Decree 1991 / 1984) : Without provision of services every weekday 05 with services every weekday with reduction of the usual day 25 contracts in practice (Royal Decree 1992 / 1994): without provision of services every weekday 06 with services every weekday with reduction of the usual day 26 full time, signed prior to the 8 April 1992 36 full-time full signed 58 contracts for training starting on April 8, 1992 (Royal Decree 1992 / 1984): services every weekday 07 with services every weekday, with reduction of the usual day 27 in time complete without, without subsidies for vocational training: with less than 25 workers companies: subscribed before the 8 April 1992 37 subscribed from 8 April 1992 53 subscribed from the on April 8, 1992, with disabled 54 with companies of equal to or more than 25 workers: subscribed before the 8 April 1992 67 subscribed from the 8 April 1992 66 subscribed from April 8, 1992, with handicapped 68 full-time full, with grant for vocational training: with less than 25 workers companies : Signed before April 8, 1992 57 signed on April 8, 1992 from 55 subscribed from April 8, 1992, with disabled 56 with companies in the same or more than 25 workers: signed before April 8, 1992 77 subscribed from the 8 April 1992






78 subscribed from April 8, 1992, with disabled 79 contract of apprenticeship (Royal Decree-Law 18/1993) 87 labor contract with workers over the age of forty five years prior to the 8 of April of 1992 08 indefinite employment contract and full-time full for over forty-five years carrying registered as unemployed at least one year (law 22/1992 (, July 30), and transformed over forty-five years of fixed-term contract in indefinite (Law 10/1994) 28 contracts with disabled workers (Royal Decrees 1445 / 1982 and 1451 / 1983 and law 10/1994): workers reinstated after the recovery of permanent invalidity or partial disabilities 29 disabled workers under the age of forty-five years 09 09 older disabled workers transformed into indefinite disabled workers under the age of forty-five years of fixed-term contract forty-five years 59 workers disabled people over forty-five years of fixed-term contract transformed into indefinite 59 contract special retirement at the age of sixty-four (Royal Decree-Law 14/1981 and Royal Decree 1194 / 1985) 10 derivative of conventions INEM contract and Central Administration 12 contract derived from Convention INEM and other organisms of the Central Administration 13 contracts for a fixed term (Royal Decree 2104 / 1984) : By work or particular service 14 possible by circumstances of production 15 interim 16 launch of new activity 17 fixed or discontinuous character 18 contracts for an indefinite time and day newspaper complete welcomed the measures set out in the Royal Decree 799/1985: unemployed under the age of twenty-six 20 workers incorporated as partners in cooperatives 46 44 by conversion at the end of practices in other indefinite contracts for conversion to its completion of contracts for another indefinite 47 training by conversion into indefinite contract of contracts applicable to the publication of the Royal Decree 799/1985, under cover of the manner laid down in article 15 of the Statute of workers (for work or service given, eventually, interim, launch of new activity or temporary employment as) 48 unemployed under 26 years contracted for an indefinite time in replacement of retired workers (Royal Decree 1194 /) 1985), signed before 1 June 1988 60 converting into indefinite-term contracts with unemployed instead of retired workers (Royal Decree 1194 / 1985), signed prior to June 1, 1988 61 Conversion to completion of relief on contract for an indefinite time contract and full-time (Royal Decree 1991 / 1984, amended by Royal Decree 799/1985) 45 disabled in special centres of employment (order of 21 February 1986) 39 employment contract permanent and full-time women who are contracted to provide services in occupations or trades in which they are underrepresented (law 22/1992 of 30 July) 49 contracts that are still in force, made under the now repealed provisions: companies protected disabled (order of 12 March 1985) 51 unemployed persons over the age of forty (Decree 1293 / 1970 and Decree 1377 / 1975) 52 secondment of workers for social collaboration 90 contract of employment for a time indefinite and full-time women returning to the labour market after an interruption of their activity for at least five years (law 22/1992 of 30 July) 69 indefinite employment contract and full-time youth under 25 who have been registered as unemployed, at least one year (law 22/1992) 70 contract of indefinite work and full-time youth between twenty-five and twenty-nine who have not worked more than three months (Act 22/1992) 71 contracts under cover of law 10/1994 of 19 May (employment promotion measures): beneficiaries unemployment benefit over forty-five years or disabled people full time (what ever the number of employees of the company) 30 beneficiaries unemployment benefit over forty-five years or disabled people full time (first worker of the company) 31 unemployment benefit beneficiaries younger than forty and five years, enrolled at least one year in Office of employment, full-time complete, in companies of up to 25 workers 32 beneficiaries benefit unemployment under forty-five years old, enrolled at least one year in Office of employment, full-time (first worker of the company) 33 in practice, full time with disabled. Lasting between six months and three years 96 learning disabled. Lasting between six months and three years 97 other contracts not included in previous sections 19 additional provision twenty first.

1 added a paragraph in the section a) of article 2 of the order of the Ministry of labour and Social Security, of 18 July 1991, which regulates the Special Convention of the Social security system, in the following terms: «the Special Convention will be compatible with the provision of services by the party concerned less than twelve hours per week, or forty-eight hours per month where, in accordance with article 4, paragraph 3, of the Act 10/1994 of 19 may, on urgent measures for promotion of the occupation, their rights to social protection does not include pensions for permanent disability and death and survival, derived from common contingencies, and retirement.

2. amending article 8 of the order of the Ministry of labour and Social Security, of 18 July 1991, which regulates the Special Convention of the Social security system, which is worded as follows: «article 8. Deadline for entry.

«The fee be credited within the calendar month following which it is concerned, except for the agreements signed in the special scheme for self-employed persons or self-employed, that fee be credited within the same month to which it relates.»

3 amending the second subparagraph to) of article 9 of the order of the Ministry of labour and Social Security, of 18 July 1991, which regulates the Special Convention of the Social security system, which is worded as follows: «there will be the extinction of the special agreement when the inclusion in a Social security scheme may result in a part time contract. «Where social protection of worker rights include permanent disability and death and survival pensions derived from common contingencies, and retirement, the sum of both contribution bases may not exceed the top maximum of existing contributions at any time, and must, if necessary, rectified the contribution base of the special agreement in the amount necessary so that there is the overcoming of the indicated maximum.»

Twenty second additional provision.

A number 6 is added to article 14 of the order of 25 November 1966 which regulates the collaboration of the companies in the management of the General regime of the Social Security, in the following terms: "6. those companies which, in accordance with provisions in the previous issues of this article, had been authorized to collaborate in the management of Social Security Forms regulated in the two previous sections of this order» they may waive, either temporarily or definitively, to the exercise thereof, taking into account that this circumstance does not exempt the company meet the obligations which, by contribution, benefits or other concepts, derived from the practice of collaboration during the time in which the authorization has been maintained existing.


Cease voluntary cooperation referred to in the preceding paragraph, whose effects date must necessarily coincide with the beginning of the following calendar year, encouraged by the company by means of reasoned request to the competent of the Ministry of labour and Social Security, accompanied by report General to the regarding employee representation body established in the company «, and which must be submitted before 30 September of last year that they should be effective.»

Twenty third additional provision.

During the 1995 financial year, the amount of the limit for administrative expenses of the mutual of accidents of work and professional illnesses of the Social Security, without prejudice to the calculation procedure established by article 1 of the order of the Ministry of labour and Social Security, of 8 May 1977, according to the wording given by the order of October 2, 1985 shall not exceed, in any case, 11 per 100 of total income of the mutual in the exercise. For the 1996 financial year, the amount of the mentioned limit shall not exceed 10 per 100 of total income of the mutual in the exercise.

Twenty fourth additional provision.

1 new wording is given to article 2 of the order of 2 April 1984, about collaboration in the management of the Social security of the mutual of accidents of work and professional illnesses of the Social Security, in the following terms: 'article 2.

1. in accordance with provisions of article 5 of the General Regulation, the collaboration of the mutual of accidents of work and professional illnesses of the Social Security will not serve basis for operations of commercial profit, without that, accordingly, charge in charge of these entities can be attributed activities directed to mediation or acquisition of companies for its association with the same.

2. the use by the mutual of accidents of work and professional illnesses of the Social Security, as a complement to their direct administration of the services of third parties for administrative purposes other than mediation or acquisition of companies, will be made taking into account expenses, any that is its nature, shall not exceed 3 per 100 of contributions from those associated with respect to which efforts are made «, except in the special agrarian of the Security Social system, where the limit is 7 per 100.»

2. the percentages referred to in paragraph 2 of article 2 of the order of 2 April 1984, about collaboration in the management of the Social security of the mutual of accidents of work and professional illnesses of the Social Security, in the wording given by the number 1 of this additional provision shall, from 1 January 1996 2 per 100, generally, and 5 by 100, in the special agricultural scheme.

Twenty fifth additional provision.

Pay, for any reason or whatsoever, receive the Directores-Gerentes, managers or similar charges from the mutual of accidents of work and professional illnesses of the Social Security, with the exception of compensation for diets, locomotion and transfers, shall not exceed the amounts which, for this purpose, are contained in the concept 130, subconcepto 0, economic classification of expenditure for each budget in any case.

First transitional provision.

The workers included in the special regime of the Social security of employees by self-employed, where the date to be valid new contribution bases established by article 105 of the law 41/1994, of 30 December, from the State budget for 1995, had opted for maximum bases permitted so far they can choose, up to the last day of the month following the publication of this order in the «Official Gazette», any contribution base of the misunderstood between that which came quoting and the ceiling will be applied, rounded to a multiple of 3,000. The new chosen base shall take effect from 1 January 1995.

Second transitional provision.

1. differences in currency exchange rates that had been produced by the application of the provisions of this order with respect to contributions that, from 1 January 1995, there had been, can be paid without surcharge of mora, in the period ending the last day of the second month following that of the publication of this order in the «Official Gazette».

2. Likewise, differences in currency exchange rates that occur as a result of what is established in the first transitional provision, when workers who refers the same opt for a contribution base superior to that which come quoting, is may enter, without extra charge of mora, until the last day of the month following that in which ends the term of option that is set in the designated provision.

Third transitional provision.

Bullfighting professionals and artists should formalize the annual statement of performed actions corresponding to the financial year 1994 within the period expiring the last day of the month following the publication of this order in the «Official Gazette».

Fourth transitional provision.

However the provisions under paragraph 6 of article 14 of the order of November 25, 1966, in the wording given by the twenty second additional provision of this order, those companies concerning the number wishing to renounce, either temporarily or definitively, to collaborate in the management of the General scheme of the Social security during the fiscal year they will cease with effect from July 1, 1995, for which purpose an application should be made before March 31, 1995.

First final provision.

Established in number 1 of the twenty fourth additional provision of this order, with respect to the limitations of the expenses of the mutual of accidents of work and professional illnesses of the Social Security in the direct complementary management, shall apply from 1 January 1995.

Second final provision.

This order shall enter into force the day after its publication in the «Official Gazette», with effect from January 1, 1995.

Third final provision.

It empowers the Directorates-General of planning and economic management of the Social Security and legal regulation and collaborating entities of the Social Security to resolve, within the scope of their respective competences, many questions of a general nature may arise in the implementation of this order.

Madrid, January 18, 1995.

GRIÑAN MARTINEZ Ilmos. Messrs. Subsecretario and Secretaries General of employment and industrial relations and Social Security.

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