Key Benefits:
Article 105 of Law 41/1994 of 30 December 1995 on the General Budget of the State for 1995 lays down the bases and rates of contribution to social security, unemployment, the salary guarantee fund and vocational training for the financial year 1995, giving the Ministry of Labour and Social Security its number 11 to lay down the rules necessary for the implementation and development of the provisions of the year.
On the other hand, Royal Decree 2317/1993 of 29 December, for the development of contracts in practice and apprenticeship, and part-time contracts, regulated in Law 10/1994 of 19 May, of urgent measures of promotion of the occupation, it contains certain precepts in the field of social security contributions, empowering the Minister of Labour and Social Security to make the necessary general provisions necessary for the implementation of the of the same.
To this end, this Order is answered by means of which the legal provisions for social security contributions for the financial year 1995 are developed. Through it not only the bases and types of quotation reflected in the cited legal text are reproduced, but in the development of the faculties attributed by article 110 of the recast text of the General Law of Social Security, adopted by Royal Decree-Law 1/1994 of 20 June 1994 and by Article 105 (6) of Law 41/1994 of 30 December 1994 adapting the bases of the general levy on the assumption of contracts in time as well as the contribution to the Special Agricultural Social Security Scheme.
In turn and on the basis of the provisions of Royal Decree 1245/1979 of 25 May 1979, the coefficients applicable to the determination of social security contributions in specific cases, such as those of the special convention, collaboration in the management of social security or exclusion of some contingency. In the same way, the quotas are set to be met by the provision of the provision of health care from the Social Security to groups other than the same.
In its virtue and in the use of the powers conferred on the number 11 of article 105 of Law 41/1994, of 30 December, of General Budget of the State for 1995, in the final disposition of Royal Decree 1245/1979, of 25 May, and in the final disposition of Royal Decree 2317/1993, of 29 December, according to the Council of State, I have arranged:
CHAPTER I
Social Security Quote
Section 1. General Regime
Article 1. Determination of the quote basis.
1. The contribution base, for all contingencies and situations covered by the protective action of the General System of Social Security, shall be determined by the remuneration which the worker is entitled to receive monthly or (a) to be treated as such or to be treated as such, for the purposes of the work which he or she carries out, irrespective of form or denomination, without other exceptions than those relating to certain non-computable concepts in Article 109 (2) of the recast text of the General Law on Social Security, adopted by Royal Decree Legislative 1/1994 of 20 June.
2. In order to determine the contribution basis for each month for the contingencies referred to in the preceding number, with the exception of accidents at work and occupational diseases, the following rules shall apply:
First. The remuneration due shall be taken into account in the month referred to in the quotation.
Second. The remuneration calculated in accordance with the preceding rule shall be added to the proportional share of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their accrual higher than the monthly or which are not of a periodic nature and are satisfied within the financial year 1995. To this end, the estimated annual amount of such extraordinary rewards and other remuneration shall be divided by three hundred and sixty-five, and the ratio resulting shall be multiplied by the number of days covered by the period of quotation of each month. In the case where the remuneration corresponding to the worker has the monthly character, the annual amount indicated shall be divided by 12.
Third. If the basis of quotation resulting from the above rules is not between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, according to the table shall be listed in Article 3 for the minimum or maximum basis, depending on whether the result is lower than or above that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those employment contracts where the opposite is available.
Fourth. The amount of the daily contribution basis shall be standardised by adjusting it to the nearest multiple of 10 by default or excess; if that amount is equal to two consecutive multiples, the lower one shall apply. The standard result shall be multiplied by the number of days covered by the listing period of each month. In the case where the remuneration corresponding to the worker has the monthly character, the amount of the monthly contribution basis shall be normalized by adjusting it to the nearest multiple of 300, in the form indicated for the daily basis. Standardisation shall not proceed when the amount of the contribution base matches the amount of the minimum base or the amount of the corresponding maximum.
3. The first, second and fourth rules of the preceding number shall apply in order to determine the contribution basis for each month for occupational accidents and occupational diseases. The quantity thus obtained may not exceed the maximum ceiling nor less than the corresponding minimum ceiling, provided for in Article 2, irrespective of the number of hours worked per day, except in those cases in which the Legal provision is provided otherwise.
Article 2. Topes maximum and minimum quote.
1. The maximum ceiling for the contribution base to the General Social Security Scheme shall be 362,190 pesetas per month from 1 January 1995.
2. From the date set out in No 1, the minimum contribution ceiling for occupational accident and occupational disease contingencies shall be equal to the minimum inter-professional salary in force at any time, plus an increase in the proportion of the (a) the maturity of the period of time of the month in which the worker is paid, without being less than the following:
For workers who are 18 years of age or older than the age of 18: 73,140 pesetas per month.
For workers under the age of eighteen: 48.330 pesetas per month.
Article 3. Maximum and minimum contribution bases.
As provided for in Article 105.2 of Law 41/1994 of 30 December, the contribution to the General Social Security Scheme for common contingencies shall be limited for each group of professional categories per person. the following minimum and maximum bases:
| Professional Categories | Minimum Bases - Pesetas/month | Maximum Bases - Pesetas/month | ||||
|---|---|---|---|---|---|---|
| 1 | Engineers and Licensors | 109.260 | 362.190 | |||
| 2 | Technical Engineers, Perits, and Adjutants graduates | 90,600 | 362.190 | |||
| 3 | Chiefs Administrative and Workshop | 78,750 | 362.190 | |||
| 4 | Untitled Helpers | 73.140 | 362.190 | |||
| 5 | Administrative Officers | 73.140 | 269,940 | |||
| 6 | 73.140 | 269,940 | ||||
| 7 |
7 |
| 73.140 | 269,940 | ||
|
|
|
| Pesetas/day |
8 | ||
|
| and Second Officers | 2,438 |
8,998 | |||
|
9 | Third and Specialist Officers | 2,438 | 8,998 | |||
|
10 |
Peons | 2,438 | 8,998 | |||
|
11 | Workers under eighteen years | 1,611 | 8,998 |
Article 4. Quote Types.
From 1 January 1995, the rates of contribution to the General System of Social Security will be as follows:
1. For common contingencies, the 28.3 per 100, of which the 23.6 per 100 will be in charge of the company, and the 4.7 per 100 in charge of the worker.
2. For the contingencies of occupational accidents and occupational diseases, the rate of premiums approved by Royal Decree 2930/1979 of 29 December, which will continue to be the sole responsibility of the company, will be reduced linearly by 10%. company.
Article 5. Additional contribution for overtime.
According to the provisions of Article 105.d.3 of Law 41/1994 of 30 December, the remuneration to be paid by workers for the concept of overtime will continue to be subject to an additional levy which will not be computable for the purpose of determining the regulatory basis for the benefits.
The additional levy for overtime, motivated by force majeure and the structural funds referred to in the Order of 1 March 1983, shall be carried out at the rate of 14 per 100; the 12 per 100 shall be borne by the company and 2 per 100 in charge of the worker.
The additional contribution for overtime that does not have the consideration referred to in the preceding paragraph shall be made by applying the rate of 28.3 per 100; the company's 23.6 per 100 and the company's 4.7 per 100 worker.
Article 6. Contribution during the situation of temporary incapacity and maternity.
1. The obligation to list remains during situations of temporary incapacity and the enjoyment of periods of maternity leave, even if these are a cause of suspension of the employment relationship.
2. In the situations referred to in the preceding number, the contribution basis applicable to the common contingencies shall be that corresponding to the month preceding the date of the incapacity or the start of the enjoyment of the rest periods. maternity.
For the application of the provisions of the preceding paragraph, the following rules will be taken into account:
First. In the case of remuneration which is satisfied on a daily basis or where, having such a character, the worker has not stayed in the undertaking for the whole of the preceding calendar month, the amount of the contribution base of that month shall be divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity or the enjoyment of periods of maternity leave to determine the basis of (a) in the case of such a situation, after normalisation of the daily basis in the form provided for in Article 1 (2), fourth rule.
Second. Where the worker has monthly remuneration and has remained in the company for the whole of the calendar month preceding that of the initiation of the said situation, the contribution base of that month shall be divided by 30 for the purposes of the the previous rule.
Third. Where the worker has monthly remuneration and has not remained in the company for the whole of the preceding calendar month, the amount of the contribution base of that month shall be divided by the number of days referred to in the quotation.
The resulting ratio, duly normalized as provided for in Article 1 (2), fourth rule, shall be the daily basis of quotation, which shall be multiplied by 30, to remain the whole month in the case of temporary incapacity or enjoyment of periods of maternity leave, or the difference between that number and the number of days you have actually worked in that month.
Fourth. Where the worker has entered the undertaking in the same month in which the situation of temporary incapacity or the enjoyment of the periods of maternity leave has begun, the rules laid down in the preceding rules shall apply to that month.
3. The provisions of the preceding number shall apply in order to calculate the contribution base during the temporary incapacity situation arising from the contingencies of accidents at work and occupational diseases. However, in order to determine the contribution to be made by the concept of overtime, the average of those actually carried out and quoted during the year immediately preceding the date of the year immediately preceding the date of initiation of such a situation.
To this effect, the number of hours made will be divided by 12 or 365, depending on whether the worker's remuneration is met or not on a monthly basis.
4. Except in cases where the contrary is provided for in law, in no case shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum basis in force in each case. time corresponding to the professional category of the worker. For this purpose, the temporary disability allowance or maternity allowance shall be updated from the date of entry into force of the new minimum contribution base.
5. For the purposes of the contribution of accidents at work and occupational diseases, while the worker is in a situation of temporary incapacity or maternity, undertakings may apply the percentages corresponding to heading 126 of the the premium rate in force, whichever is the professional category and the worker's activity.
Article 7. Contribution to the discharge situation without receipt of remuneration.
1. Where the worker remains in the General Regime and the obligation to list under Article 106 (2) of the General Law on Social Security of 20 June 1994 is maintained, without receiving any remuneration The minimum corresponding to the group of its professional category shall be taken as the basis of quotation. For the purposes of listing for occupational accident and occupational disease contingencies, the minimum price ceilings referred to in Article 2 (2) shall be taken into account.
2. The provisions of the preceding number shall not apply to the situations referred to in the Order of the Ministry of Labour and Social Security of 27 October 1992.
Article 8. Basis for listing in the unemployment situation.
1. The basis of contributions for common contingencies, for those workers who are in a legal situation of unemployment and for which there is an obligation to list, will be equivalent to the average of the bases of the last six months of occupation. listed by such contingencies prior to the legal status of unemployment or at the time the obligation to list was terminated.
2. In the case of suspension and reduction of working hours, the basis for the contribution of such workers, for the contingencies of accidents at work and occupational diseases, will be the average of the bases of the last six months of the occupation. for such concepts prior to the legal status of unemployment or at the time the obligation to list was terminated.
3. Such trading bases shall be standardised as provided for in Article 1 (2) fourth standard.
4. The resumption of the unemployment benefit, in the case of the suspension of the duty, shall mean the resumption of the obligation to list on the basis of contributions corresponding to the time of the right to be born.
5. Where the right to unemployment benefit has been extinguished and, pursuant to Article 210 (3) of the General Law on Social Security of 20 June 1994, the worker chooses to reopen the initial right for the period which he or she is entitled to The basis of the contribution to the Social Security contribution, the basis for which it is based, and the rates and rates applicable to it, shall be that corresponding to the initial entitlement for which it chooses.
Article 9. Contribution to the situation of pluriemployment.
1. Where the worker is in a multi-employment situation, the following rules apply:
A) For common contingencies:
First. The maximum ceiling for the bases of contribution laid down in 362,190 pesetas per month shall be distributed among all the undertakings in proportion to the remuneration paid to the worker in each of them.
Second. Each of the undertakings shall be listed on the basis of the remuneration concepts which it satisfies the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him, provided that the ceiling does not exceed the maximum base corresponding to the the contribution group of your professional category.
Third. The listing basis for each undertaking shall be standardised in accordance with the provisions of Article 1 (2), fourth rule.
Fourth. The minimum base corresponding to the worker, according to his professional category, will be distributed among the various companies and will be applied for each of them in the same way as the one indicated for the maximum ceiling. If the worker was given different minimum rates of contribution for his work classification, the minimum base of higher value would be taken for distribution.
B) For occupational accident and occupational disease contingencies:
First. The ceiling of the levy base, set at 362,190 pesetas per month, shall be distributed among all undertakings in the same proportion to the remuneration paid to the worker in each of them.
Second. The minimum contribution ceiling shall be distributed among the various undertakings and shall be applied for each of them, in the same way as the ceiling for the ceiling.
Third. The basis of quotation shall be for each undertaking as referred to in Article 1, with the limits assigned to it, in accordance with the first and second rules immediately preceding it.
2. The pro rata referred to in the preceding number shall be carried out, at the request of the undertakings or workers concerned or, where appropriate, of its own motion, by the Provincial Directorates of the General Treasury of Social Security or Administrations of the with the exception provided for in paragraph 3 of this Article. The distribution thus determined shall have effect from the settlement of quotas corresponding to the month in which the request is made or, if it is ex officio, the month in which the General Treasury of the Social Security communicates it to the undertakings affected.
3. The Provincial Directorates of the General Treasury of Social Security or Administrations of the same, of its own office or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with the to the provisions of paragraph 1, where deviations from the resulting quotation bases are in accordance with that distribution.
Section 2. Special Agrarian Regime
Article 10. Bases and types of quotation.
1. As from 1 January 1995, the rate of the contribution of the employed person shall be 11,5 per 100 and that of the self-employed person shall be 18,75 per 100.
2. Pursuant to Article 105.tres.6 of Law 41/1994 of 30 December 1994, the minimum bases set out in the table set out in Article 3 of this Order shall constitute the basis for listing this Special Regime for the (a) employed persons, being such bases and the resulting monthly fixed quota, as from 1 January 1995, the following:
| Professional Categories | Listing Bases - Pesetas/month | Fixed quotas - Pesetas/month | |||||
|---|---|---|---|---|---|---|---|
| 1 | Engineers and Licensors | 109.260 | 12.565 | ||||
| 2 | Technical Engineers, Perits, and Adjutants graduates | 90,600 | 10.419 | ||||
| 3 | Chiefs Administrative and Workshop | 78,750 | 4 | ||||
| Untitled Assistant | 73.140 |
5 | |||||
| Administrative Officers | 73.140 |
5 | Table_table_der" >8.411 | ||||
| 6 | 73.140 | 8.411 | |||||
| 7 | |||||||
| 7 |
| 73.140 | 8.411 | ||||
| 8 | 73.140 | 73.140 | 73.140 |
| |||
|
| and Specialist | 73.140 |
9 |
8.411 | |||
| 10 | Workers over eighteen unskilled | 73.140 | 8.411 | ||||
| 11 | Workers under eighteen years | 48.330 | 5,558 |
3. The contribution base and the monthly fixed fee for self-employed persons, for common contingencies, shall be as from 1 January 1995, the following:
Listing basis: 77,760 pesetas/month.
Monthly fixed fee: 14,580 pesetas/month.
The monthly fixed fee for self-employed persons for the contingencies of accidents at work and occupational diseases shall be 778 pesetas as from 1 January 1995.
4. The self-employed persons who are entitled to the voluntary improvement of temporary incapacity, in accordance with the provisions of Royal Decree 2110/1994 of 28 October 1994, shall pay monthly, and from 1 January 1995, a fee of 1,711 pesetas, the rate of the 2,2 per 100 common sickness and non-employment accident rate, plus another one of 389 pesetas, corresponding to 0,5 per 100 on that basis, resulting from accidents at work and occupational diseases. These quotas shall be entered in conjunction with the obligation.
5. The daily basis for contributions for each of the groups of workers engaged in agricultural work for each other shall be the following: from 1 January 1995, the following:
| Professional Categories | Daily Listing Base - Pesetas | ||||
|---|---|---|---|---|---|
|
1 | Engineers and Licensors |
2 | |||
|
|
2 |
| |||
|
3 |
3 |
3 | Administrative and Workshop | 3,503 | |
|
4 | Untitled helpers | 3.253 | |||
| 5 | 3.253 | ||||
|
6 | Subalternate |
6 |
3.253 | ||
|
7 | Administrative Auxiliary | 3.253 | |||
|
8 | First and second | 3.253 | |||
| 9 | Third and Specialist officers. | 3.253 | |||
| 10 | Workers over eighteen unskilled | 3.253 | |||
| 11 | Workers Eighteen-year-olds | 2.147 |
The quotation for each real day will be obtained by applying the 15.5 per 100 to the quoted basis in the table above.
6. In the case of accidents at work and occupational diseases, it will be established in Royal Decree 2930/1979 of 29 December. Exempt from the minimum premium system provided for in the 12th rule of Annex II to Royal Decree 2930/1979 of 29 December 1979, the holders of agricultural holdings whose taxable amount by Rust or Pequaria Territorial Contribution is, in 31 December 1989, equal to or less than 50,000 pesetas per year. However, the existing regime in the provinces of Valencia, Alicante, Castellón and Murcia will continue to apply.
Section 3. Special Regime of Workers for Own or Self-Employed Account
Article 11. Bases and types of quotation.
As of January 1, 1995, the rate and basis of contribution to this Special Regime will be as follows:
1. Type of quotation: 28.3 per 100.
However, where the self-employed or self-employed person has opted out of the coverage of temporary disability protection, the rate of contribution shall be 26.5 per 100.
2. Quote 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 workers who, on 1 January 1995, are less than 50 years of age, shall be the one chosen by them, within the limits of the minimum and maximum basis, rounded up to a multiple of 3,000.
4. Without prejudice to the provisions of the additional twelfth provision of this Order and in accordance with the provisions of Article 105.4 of Law 41/1994 of 30 December 1994, workers who, by 1 January 1995, are of the age 50 or more years may choose from the minimum base laid down in or on the 2.1 of this Article up to a maximum limit of 189,000 pesetas per month, unless they were previously listed on a basis of value above, in which case, they may maintain that contribution base or increase it, at most, in the same percentage in which the maximum contribution base has increased to this Regime.
5. If the quantity resulting from the rounding referred to in the earlier numbers of this Article is higher than the maximum base of quotation or less than the minimum base, as set out in the second paragraph of this Article, the maximum or minimum basis shall be taken, respectively.
Section 4. Special Regime of Home Employees
Article 12. Base and type of quotation.
The rate and basis of contribution to this Special Social Security Scheme will be, as of 1 January 1995, the following:
Listing Base: 73,140 pesetas per month.
Quote Type: 22 per 100.
In the case of household employees in the situation referred to in Article 6 (a) (1) of Decree 2346/1969 of 25 September 1969, the rate of contribution shall be divided as follows: The employer's account is 18.3 per 100 and the home employee is 3.7 per 100. On the other hand, where the household employee provides services on a partial or discontinuous basis to one or more employers, the rate of contribution indicated above shall be the sole charge.
Section 5. Special Regime of the Social Security of the Workers of the Sea
Article 13. Applicable rules.
In accordance with Article 105.six of Law 41/1994 of 30 December, the provisions of Section 1 of this Chapter shall apply to the Special Regime of the Social Security of Workers of the Sea. without prejudice, where appropriate and for the contribution of common contingencies, to the provisions of Article 19.6 of the recast of Laws 11/1969, 30 December, and 24/1972, of 21 June, approved by Decree 2846/1974 of 30 August 1974, as set forth in the eighth additional provision of this Order.
Section 6. th Coefficient price reducers applicable to companies excluded from any contingency and to collaborating companies
Article 14. Coefficients applicable to companies excluded from any contingency.
With effect from 1 January 1995, the reducing coefficients to be applied to the fees payable by the companies excluded from any contingency shall be as follows:
(a) In companies excluded from the family protection contingency, the coefficient shall be: 0,01, for which the undertaking shall be on behalf of the undertaking, 0.008, and on behalf of the worker, 0.002.
(b) In companies excluded from retirement and permanent invalidity and death and survivors ' pensions, arising from common sickness and non-employment accidents, the ratio shall be 0,60, of which the undertaking shall be on behalf of the undertaking. 0.50, and on behalf of the worker, 0.10.
(c) In companies excluded from the contingency of temporary incapacity arising from a common illness or non-work accident, the coefficient shall be 0,05, of which 0,04 shall be on behalf of the undertaking and 0,01 on behalf of the worker.
d) In companies excluded from the contingency of health care by common sickness, maternity and non-work accident, the coefficient shall be 0,11, running at the expense of the undertaking 0,09, and on behalf of the worker the 0.02.
e) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also assumed, the coefficient of 0.06, of which the 0,05 shall be on behalf of the undertaking and 0,01 on behalf of the worker.
Article 15. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.
1. With effect from 1 January 1995, the reduction coefficients applicable to quotas payable by undertakings authorized to cooperate voluntarily in the management of health care and temporary incapacity, arising from common illness or non-work accident, shall be as follows:
(a) When the fees of the medical staff providing the health care are satisfied by the collaborating company, the coefficient to be applied will be: 0.14, of which the 0.09 corresponds to the contingency of assistance health, and the 0.05 to the temporary disability.
(b) Where the fees of the medical staff are charged to the Social Security, the applicable coefficient shall be 0,16; the 0,11 corresponds to the contingency of health care, and the 0,05 to the temporary incapacity.
2. The rate of reduction of the levy applicable to the contributions payable by undertakings which voluntarily cooperate in the management of the temporary incapacity resulting from common contingencies shall be, as from 1 January 1995, 0,05 per 100.
Article 16. Application of the reducing coefficients.
The amount to be deducted from the quotation in the cases referred to in the preceding articles shall be determined by multiplying by the coefficients indicated or the sum of the same, if any, the full quota resulting from the application of the The only one in force for the relevant trading bases.
Section 7. Coefficient applicable to determine quotation in special convention assumptions and other situations treated as high
Article 17. Applicable coefficients.
In the special convention and other situations treated as high, the following coefficients apply:
(a) Where the special agreement is intended to protect the situations and contingencies of retirement, permanent invalidity and death and survival, arising from common sickness or non-work accident, and services social, the coefficient to be applied to determine the contribution, shall be, as from 1 January 1995, 0,73.
(b) Where the special agreement, in addition to the situations and contingencies referred to in the preceding subparagraph, includes health care, 0,94.
(c) Where the special convention is intended to protect the situations and contingencies of health care by common illness, maternity and non-work accident, and social services, the 0.33.
d) In the case of special agreement during the special high situation motivated by legal strike or lockout, 0.73.
e) In cases of special agreement signed by part-time contract workers, as well as by workers who reduce the day by child or disability care, 0.61.
Article 18. Determination of the quota.
To determine the quotation in the assumptions mentioned in the previous article, it will be performed as follows:
(a) The full quota shall be calculated by applying to the quotation basis corresponding to the single rate of contribution applicable to the General Regime.
(b) The result obtained shall be multiplied by the coefficient that corresponds in each case, constituting the product that results in the quota to be entered.
Article 19. Coefficients in the cases of special agreement signed by recipients of the unemployment benefit, entitled to pension contributions.
1. In the cases covered by Article 11 of the Order of 18 July 1991 and in the Order of 4 August 1992, on the subscription of a special agreement by workers who are recipients of the unemployment benefit with the right to pay for the Retirement contingency, the following coefficients shall apply:
a) For retirement contingency: 0.40.
b) For permanent disability and death and survival contingency arising from common contingencies and social services: 0.33.
2. For the purposes of determining the contribution in the special agreement referred to in the preceding number, the rules contained in Article 11 (4) of the Order of 18 July 1991 shall apply.
Section 8. Coefficient applicable to database enhancements
Article 20. Applicable coefficients.
The differences in the basis of contributions on which they are obligatory and which, in accordance with the Resolution of the General Secretariat for Social Security of 26 December 1984, were frozen to the 31 December 1984, shall be the subject of quotation by application of the following coefficients
(a) Improvements to the benefit of retirement, invalidity and death and survival benefits: 0.60, of which the company is responsible for 0.50, and the worker at 0.10.
(b) In the improvements to be made for the purpose of the temporary incapacity benefit: 0,05, for which the undertaking shall be the 0,04 and on behalf of the worker 0,01.
To determine the quotation in the cases covered by this Article, the procedure provided for in Article 18 shall apply.
Section 9. Health Care Quotation in Special Assumptions
Article 21. Determination of quotas.
(a) The share of the medical-pharmaceutical assistance for common sickness which corresponds to the international community and international conventions, with the exception of the exceptions which may be contained therein, shall be, as from 1 January January 1995, of 10,675 pesetas per month.
The fee for medical-pharmaceutical assistance by accident at work and occupational disease, in the cases referred to in the preceding paragraph, is fixed, as from 1 January 1995, in 570 pesetas per month.
The General Treasury of Social Security will apply to the concerts in force and to those who subscribe, from 1 January 1995, the quota or fraction of the quota, depending on the benefit that in each one of them set.
The quota set out in the preceding paragraphs shall apply, from 1 January 1995, to the health care agreements covered by the Order of 18 February 1981 on the protection of the health care services of the Member States of the European Union. in favour of the Spanish emigrants returning to the national territory.
(b) As from 1 January 1995, the quota for medical-pharmaceutical and social services in the cases provided for in Decree 670/1976 of 5 March 1995 is fixed at 5,430 pesetas per month, per beneficiary, Law 5/1979, of 18 September; in Law 35/1980 of 26 June; in Law 6/1982 of 29 March; and in Title II of Law 37/1984 of 22 October; cases all referred to in Article 54 of Law 37/1988, of 28 December, the General Budget of the State for 1989.
(c) The contribution to be made in respect of health care, in favour of migrant workers and their family members residing in the national territory referred to in Decree 1075/1970 of 9 April (a) to determine, as from 1 January 1995, by applying to the full quota the coefficient 0,31, of which the Ministry of Social Affairs shall be rejoined by the worker at 0,05. For these purposes, the total amount of the contribution shall be the result of applying to the minimum contribution base for workers over the age of 18 years the rate of contribution in the General Regime.
Section 10. Coefficients to be applied to determine the contributions of the Mutual Insurance and Social Security Occupational Accident and Social Security Workers and the Social Security and Social Security Services to the maintenance of the common and social services
Article 22. Applicable coefficients.
1. The contributions of the Social Security and Occupational Accident Mutuals to the support of the Social Security and Social Security Services, as referred to in Article 2 of Royal Decree 1245/1979, 25 of May, be determined by applying the coefficient of 26.40 per 100.
The General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each of the mutuals concerned, once the part relating to reinsurance has been discounted. mandatory.
2. The coefficient for determining the amount to be entered by the undertakings authorized to assist in the management of the health care and temporary incapacity arising from the contingencies of accidents at work is fixed at 31.30 per 100. occupational diseases, as a contribution to the support of the Social Security and Social Security Services and to the contribution to other general expenses and to the requirements of national solidarity.
This coefficient shall apply to the contributions of accidents at work and occupational diseases raised by invalidity and death and survival.
Section 11. Coefficients to be applied to determine the contribution of unemployment in the care level
Article 23. Determination of the coefficients.
1. In order to determine the contribution to be made by the workers entitled to the unemployment benefit, as referred to in Article 218 of the recast of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, the following reducing coefficients will be applied, to be deduced from the full quota to be entered:
a) For healthcare: 0.70.
b) In terms of family protection: 0.99.
c) In retirement: 0.66.
2. In the case of employed persons of the Special Agricultural Social Security Scheme, the National Employment Institute shall enter the amount of the contribution to be paid, which shall be deducted from the fee to be paid. for those in the TC-1/9 Quote Bulletin, adopted by Resolution of the General Directorate of the General Treasury of Social Security of 17 November 1992.
CHAPTER II
Unemployment Contribution, Salary Guarantee Fund And Vocational Training
Article 24. Bases and types of quotation.
1. The contribution base for Unemployment, the Guarantee Fund and the Vocational Training Fund, in all the social security schemes covered by such contingencies, shall be the basis for the contingency of accidents at work and occupational diseases.
2. The rates of contribution for unemployment, the Guarantee Fund and vocational training shall be as from 1 January 1995
following:Unemployment: 7.8, of which 6.2 per 100 will be in charge of the company and 1.6 per 100 in charge of the worker.
Salary Guarantee Fund: 0.4 per 100, in charge of the company.
Professional training: 0.7 per 100, of which 0.6 per 100 will be in charge of the company, and 0.1 per 100, in charge of the worker.
Article 25. Bases and types in the Special Agrarian System of Social Security.
1. The contribution to the unemployment contingency of employed persons of a fixed character, included in the Special Agricultural Social Security Scheme, shall be obtained by applying to the monthly basis of contributions for real days, fixed at Article 10 (5) of this Order, 7,8 per 100, of which 6,2 per 100 shall be borne by the undertaking and 1,6 per 100 by the worker.
2. The contribution to the Salarial Guarantee Fund of employed persons, included in the Special Scheme referred to in the preceding number, shall be obtained by applying to the monthly basis of contributions per day of 0,4 per 100, in charge company exclusive.
Article 26. Rules applicable to the Special Regime of Sea Workers
In the Special Regime of Social Security of the Workers of the Sea, to the basis of contribution for Unemployment, determined in accordance with the provisions of Article 24 of this Order, the coefficients shall apply to the corrective measures referred to in Article 19 (6) of Decree 2864/1974 of 30 August 1974 and the Order of 22 November 1974, without prejudice to the provisions of the eighth additional provision of this Order.
CHAPTER III
Listing on partial-time contract assumptions
Article 27. Quotation bases.
1. The contribution to social security, unemployment, the guarantee fund and vocational training resulting from parttime work contracts shall be made on the basis of the remuneration actually paid on the basis of the working hours. worked in the month that is considered.
2. To determine the monthly contribution basis for common contingencies, the following rules apply:
First. The remuneration payable in the month referred to in the contribution shall be taken into account, whatever form or denomination, irrespective of whether they have been met on a daily basis, weekly or monthly.
Second. Such remuneration shall be added to the proportional share corresponding to Sundays and holidays, extraordinary payments and other remuneration concepts which have a periodicity in their accrual higher than monthly or which do not have a periodic character.
Third. The monthly contribution basis, obtained from the application of the above rules, shall be rounded up to the nearest multiple of 300. In case of equidistance, the bottom will be taken.
Fourth. If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum basis resulting from the provisions of Articles 28 and 29 of this Order or higher than the maximum laid down in general for the different groups of professional categories, these or those, respectively, shall be taken as bases of quotation.
3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as for unemployment, the salary guarantee fund and vocational training, the first, second and third rules of the (b) the preceding number, and in no case and from 1 January 1995, the base thus obtained may be higher than the maximum ceiling referred to in Article 2 (1), nor less than the following amounts, for each hour worked:
| Category | Minimum Base/Time - Pesetas |
|
|---|---|---|
| over eighteen years | 366 | |
|
Workers under the age of eighteen | 242 |
Article 28. Determination of the monthly listing basis.
The minimum monthly quote will be the result of multiplying the number of hours actually worked by the time base set in the following article.
This result will be rounded up to the nearest multiple of 300.
Article 29. Minimum bases per hour.
As of 1 January 1995, the minimum basis for common contingency contributions applicable to part-time work contracts shall be as follows:
| Professional Categories | Minimum Base Per Hour - Pesetas | ||||
|---|---|---|---|---|---|
|
1 | Engineers and Licensed | ||||
| 2 | 2 | 453 | |||
| 3 |
3 |
3 |
3 | ||
|
4 | Help not graduates | 366 | |||
| 5 |
| ||||
| 6 | Subalternate |
6 |
366 | ||
| 7 | Administrative Auxiliary | 366 | |||
|
8 | First and second | 366 | |||
| 9 | Third and Specialist Officers | ||||
| 10 | Workers over eighteen unskilled | ||||
| Workers under eighteen years | 242 |
Article 30. Contribution in the case of temporary incapacity and maternity.
For the determination of the contribution base corresponding to the situation of temporary incapacity and periods of enjoyment of maternity leave, the total amount of the corresponding contribution bases shall be divided the year before for the number of days quoted in that period. If the person concerned does not credit a year of contribution, the basis for listing shall be divided into the period in question between the days quoted in that period. The above quotient shall constitute the daily basis of quotation, which shall be applied exclusively to the days of the month referred to in the quotation, in which the worker would have been obliged to provide effective service in the undertaking, if not in that situation.
Article 31. Quotation in the case of contracts with a duration of less than 12 hours per week or forty-eight per month.
1. In the case of part-time contracts, the provision of services of which is less than 12 hours per week or forty-eight per month, in the terms laid down by Article 4 (3) of Law 10/1994 of 19 May 1994 on measures The rules contained in the preceding articles shall apply with the following provisos:
(a) For the purposes of the contribution to social security for the coverage of the provision of health care by common contingencies and the economic benefit corresponding to the periods of maternity leave, the quota corresponding to the basis and type of quotation shall be multiplied by the coefficient 0,30, the result being the fee to be entered.
(b) For the purposes of the contribution of accidents at work and occupational diseases, on the basis determined in accordance with Article 27, the premium corresponding to the work carried out shall be applied, as provided for in Royal Decree 2930/1979 of 29 December.
(c) For the contribution to the Salarial Guarantee Fund, it shall apply to the basis of the contribution of accidents at work and occupational diseases, the rate of 0,4 per 100.
2. Where the worker provides services for two or more undertakings and in none of them the limit of 12 to the week or forty-eight hours per month is reached, but in the whole of the same limits, all undertakings shall be listed in the Social security for all contingencies, in accordance with the provisions of the previous articles of this chapter, in Article 32 and in the additional seventeenth provision.
Article 32. Contribution to the situation of pluriemployment.
1. Where the worker provides services in two or more undertakings on a part-time basis, each of them shall be listed on the basis of the remuneration received by him. If the sum of the remuneration received exceeds the maximum contribution ceiling for social security, it shall be distributed in proportion to the remuneration paid to the worker in each of the undertakings.
2. In the case of a match for the provision of services less than 12 hours a week or forty-eight hours per month, taking into account that effect, those carried out within that limit for different employers, with another activity on time full or part-time, the maximum ceiling distribution will only be made in order to determine the quotas corresponding to the contingencies commonly protected by both contractual arrangements.
To this end, in the cases referred to in the preceding paragraph, a double distribution of the 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.
Additional disposition first.
1. Where wages are to be paid retroactively, the income of the liquidations to be made to the Social Security, Unemployment, Guarantee Fund and Vocational Training, as a result thereof, shall be made in the Member States. following deadlines:
(a) If the fees correspond to processing salaries, which are to be paid as a result of termination or termination of the work contract for objective reasons, the statutory deadline for entry shall end with the last the day of the month following the notification of the judgment, the court order or the conciliation act.
(b) the entry of quotas for increases in salaries, changes or improvements to the bases, concepts and types of contribution to be applied retroactively or for which it may be possible within the time limit set for this purpose, by virtue of a legal provision, conciliation act, judgment or any other legitimate title, it shall end, unless otherwise specified in those rules or acts, on the last day of the month following that of publication in the Official Gazette of the rules which lay down them, to the extent of the exhaustion of the time-limit of choice, to that of notification of the minutes of conciliation or of the judgment or of the conclusion or issue of the title.
(c) If the wage increases are due to collective agreement, the statutory income period shall end on the last day of the month following the month in which those increases are payable, in whole or in part stipulated in the convention.
In the cases referred to in the preceding paragraphs, the entry shall be made by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force shall be taken in the months to which they are referred to. Wages correspond.
2. In the same way, any consideration which may not be the subject of an early quantification, in whole or in part, for the purposes of the pro rata provided for in Article 1 of this Order, to which undertakings must be formalised, shall be settled. (a) supplementary settlement for the differences in contributions relating to the months of the year already elapsed, and increase, in the relevant part, the contributions to be paid during the financial year 1995.
3. The additional liquidations referred to in the preceding numbers shall be drawn up in detail separately from each of the intervening months.
Additional provision second.
1. The contribution of workers to accidents at work and occupational diseases by those workers who have suspended the employment relationship for economic, technical, organizational or production reasons or derived from force majeure, as referred to in the Article 47 of the Staff Regulations, which are in a state of total unemployment, shall be effected by applying the percentages corresponding to the heading 126 of the premium rate in force, whichever is the professional category and the worker's activity.
2. The heading indicated in the preceding number shall also apply in the case of workers who have received partial unemployment benefits, to the end of which it shall be applied to the fraction of the contribution base for such benefits. contingencies for the part of the day that they stop performing.
Additional provision third.
The contribution of workers who, for reasons of legal guardian and under the provisions of Article 37 (5) of the Staff Regulations, make a reduced working day, shall be carried out on the basis of the (a) remuneration which they receive without, in any event, the contribution base being less than the amount resulting from multiplying the hours actually worked in the month referred to in the quotation for the minimum time-limits laid down in the Article 29 of this Order.
Additional provision fourth.
In the Special Regime of Coal Mining, the price for the difference that exists, if any, between the standard base and the maximum base of the professional category of the worker to be that superior, shall be made applying the coefficient of 0.73.
Additional provision fifth.
1. In accordance with the provisions of Article 105.2.4 of Law 41/1994 of 30 December 1994, the maximum basis for common contingencies applicable from 1 January 1995 to representatives of trade shall be 163,590 pesetas. monthly.
2. Notwithstanding the foregoing, trade representatives who, by 31 December 1994, were trading on a basis higher than that laid down in the preceding number, may continue to maintain that or increase it by the same percentage as have increased the maximum basis for listing in the General Regime. The share of the quota corresponding to the excess of the base chosen on the maximum basis fixed at No 1 shall be borne by the trade representative himself.
Additional provision sixth.
1. The maximum bases for contributions for common contingencies of artists, integrated into the General Social Security Scheme under Royal Decree 2621/1986 of 24 December 1986, shall be as from 1 January 1995, the following:
1.1 Theatre, circus, music, variety and folklore work, including those for radio and television or recording:
| Category | Listing Group | Pesetas/month | |
|---|---|---|---|
|
Directors, choreographic, scene and artistic directors, first master masters and radio and television presenters | 1 | 277.110 | |
| Seconds and Third-party Master's, first and second substitute Masters, and Orchestra Directors | 2 | 277.110 | |
| choreographic Masters, Choir Masters, Pointer Masters, Band Managers, Rulers, Aptors, and Radio and Television Lockers | 3 | 210.270 | |
|
, Singers lyric and light music, Caricatos, Festival Animators, Dancers, Musicians and circus artists, varieties and folklore | 3 | 210.270 | |
|
Attachments | 5 | 179,400 | |
|
| 7 | 7 Centro_table_body " > 162,750 |
1.2 Production, dubbing, or synchronization of films (both in feature film, short film or advertising) or for television:
| Category | Listing Group | Pesetas/month | |
|---|---|---|---|
| Directors | 1 | 277.110 | |
|
Directors photograph | 2 | 277.110 | |
|
Production managers and actors | 3 | 210.270 | |
|
Decorators | 4 | 179,400 | |
|
| 5 | 179,400 | |
|
Help, Help Make-up, Second Production Helpers, Shooting Secretaries, Decorators, Hairdressers, Hairdressing Assistants, Sound Assistant, Secretary of production in service, assistant assembly, management aids, auxiliary staff Production, comparseria and figurehead | 7 | 162.750 |
As provided for in Section 5.1, number two, Article 105, of Law 41/1994, of 30 December, of the General Budget of the State for 1995, as well as in Article 8.3 of Royal Decree 2621/1986 of 24 December 1986, the maximum ceiling for the bases of quotation on the basis of the activities carried out by an artist, for one or more undertakings, shall be annual and shall be composed of the sum of the maximum monthly basis for each contribution group in which the artist is framed.
2. The basis for listing for the purposes of determining the contribution of the artists referred to in Article 8 (b), Article 8 of Royal Decree 2621/1986 of 24 December 1986 shall be as from 1 January 1995 and for each contribution group, the following:
|
| Pesetas/day |
|---|---|
| Group 1 |
Group 2 |
9.115 |
| Group 3 | |
| 6,915 | |
| Group 4 |
5,900 |
|
Group 5 | 5,900 |
| Group 7 | 5.355 |
Additional provision seventh.
1. In accordance with the provisions of Article 105.d.6 of Law 41/1994 of 30 December 1994 of the General Budget of the State for 1995, the maximum bases for the common contingencies of the Taurian professionals, integrated into the General arrangements under the provisions of Royal Decree 2621/1986 of 24 December 1986 shall be as from 1 January 1995 the following:
| Category | Listing Group | Pesetas/month | |
|---|---|---|---|
|
and rebonters, classified in groups "A" and "B". | 1 | 338.310 | |
|
and rebonters, classified in group "C" |
3 | 305.910 | |
|
Picators and banners accompanying group "A" bull matadors |
2 | 321.360 | |
| Restors and banners | 3 | 305.910 | |
| Stoke and Helpers, Posters, Heifers, and Comical Tres | 7 | 191,910 |
As provided for in Section 6.1, No. 2, Article 105 of Law 41/1994 of 30 December 1995, of the General Budget of the State for 1995, and Article 14.3 of Royal Decree 2621/1986 of 24 December 1986, the ceiling of The contribution to the Taurine professionals shall be annual and shall be composed of the sum of the monthly maximum bases for each contribution group in which each professional category is covered.
2. The professionals who, by 31 December 1994, were listed on a basis of contributions exceeding that provided for in the preceding number, may continue to maintain that or increase it by the same percentage in which they have increased the maximum bases for contributions to the General Social Security Scheme.
The share of the share corresponding to the excess of the chosen price base, as referred to in the preceding paragraph, on the maximum basis of quotation established for each listing group, shall be the exclusive charge of the trading group itself. Taurino professional.
3. The basis for listing for the purposes of determining the contribution by the Taurian professionals referred to in Article 14 (b), Article 14 of Royal Decree 2621/1986 of 24 December 1986, shall be as from 1 January 1995 and for each group of quotation, the following:
|
| Pesetas/day |
|---|---|
| Group 1 | 108,000 |
| Group 2 | 96,000 |
|
69,000 | |
| Group 7 | 28,000 |
4. The organizers of bullfighting shows may have, upon request to the Provincial Directorate of the General Treasury of the corresponding Social Security or Administration of the same and for the purposes of the contribution by the professionals taurinos, from a single quotation account code, valid for the entire national territory.
Additional provision octave.
The bases of quotation, for all contingencies and situations protected in the Special Regime of the Sea, of the workers included in the third group of those established in article 19.5 of the recast of the Laws 116/1969, of 30 December, and 24/1972 of 21 June, approved by Decree 2864/1974 of 30 August, will be determined by the Provincial Directorates of the Ministry of Labour and Social Security, on the proposal of the corresponding Directorates of the Social Institute of the Navy, heard the trade union and business organizations representative, fishermen's and fisheries producer organisations, in which the local and coastal coastal fishing is represented.
The determination shall be made by provinces, fishing modalities and professional categories, on the basis of the average values of the remuneration received in the immediately preceding year.
The bases thus determined will be unique, without taking into consideration the minimum and maximum ceilings foreseen for the remaining activities. However, such bases may not be lower than the minimum bases indicated for the various professional categories in Article 3 of this Order.
Additional provision ninth.
1. In accordance with the provisions of Article 105 (10) of Law 41/1994 of 30 December 1994 on the General Budget of the State for 1995, the contribution to social security and other contingencies protected by workers contracted through a apprenticeship contract, during the financial year 1995:
(a) For the purposes of the Social Security contribution, a single monthly fee of 3,930 pesetas will be paid, distributed as follows: 3.450 pesetas for common contingencies, of which 2,870 pesetas will correspond to the employer and 580 to the worker. 480 pesetas for professional contingencies, carried out by the employer, of which 270 pesetas will correspond to temporary incapacity and 210 pesetas to invalidity, death and survival.
b) The share of the Salarial Guarantee Fund will be 270 pesetas/month, in charge of the company.
(c) For the purposes of contribution to vocational training, a monthly fee of 150 pesetas shall be paid, of which 129 pesetas shall correspond to the employer and 21 pesetas to the worker.
2. The remuneration to be paid by workers employed under a apprenticeship contract, in respect of overtime, shall be subject to the additional levy provided for in Article 5 of this Order.
Additional provision tenth.
In accordance with the provisions of the first transitional provision of Law 22/1992 of 30 July 1992 on urgent measures on the promotion of employment and protection by unemployment, on employment and training contracts, signed with Before 8 April 1992, the contribution of workers to social security by common contingencies shall be obtained by multiplying the fees payable by the workers by the coefficient 0,67.
Additional provision eleventh.
The provisions of Chapter III shall not apply to the determination of the contribution, on the basis of the actual working days, of the employed persons included in the field of application of the Special Scheme. Agricultural Social Security, contracted part-time, in respect of which it shall be within the meaning of Article 10 (5) of this Order.
Additional disposition twelfth.
Workers whose discharge in the Special Social Security Scheme of self-employed or self-employed persons has been made on their own initiative, as a result, in turn, of a discharge in the General Staff Regulations of the Social security or other employed workers ' scheme may, irrespective of their age at the time of the discharge, be eligible to maintain the basis of the price for which they were listed in the scheme in which they caused a low, rounded off multiple of 3,000, or to choose a basis of quotation applying the general rules envisaged, to such effects, in The Autonomy Regime.
Additional disposition thirteenth.
Unemployment fees, Wage Guarantee Fund and Vocational Training will be settled and entered by the companies jointly with those corresponding to the Social Security and in the same form and time period as these.
Additional disposition fourteenth.
1. The General Government, which, in accordance with Article 38 of Royal Decree 1445/1982 of 25 June 1982, in the wording of Royal Decree 1809/1986 of 29 June 1986, uses unemployed workers for the purposes of (a) social partnership work, shall be required to formalise the coverage of occupational accidents and occupational diseases by such workers, and to enter the quotas corresponding to those contingencies.
2. The basis of contributions for the contingencies referred to in the preceding number shall be calculated on the basis of the average of the contribution basis for such contingencies, in the last six months of effective occupation, without prejudice to the application, where appropriate, of the provisions referred to in Article 8 (4) and (5
.In the case of workers receiving unemployment benefit, the contribution base shall be equal to the minimum contribution ceiling referred to in Article 2.
3. The contribution rate of 1,5 per 100, of which 0,8 per 100 shall correspond to the temporary incapacity and 0,7 per 100 to IMS, shall be applied to the contribution basis calculated in accordance with the preceding number.
Additional provision 15th.
The employer is the subject responsible for the fulfilment of the obligation to pay for the processing salaries paid as a result of processes followed by dismissal or termination of the contract of work for objective reasons, without prejudice to their right to claim from the State the amount of such wages and other compensation which may correspond to it, in accordance with Article 56 (5) of the Staff Regulations and in Royal Decree 924/1982, of April 17, on claims to the state for processing salaries in dismissal trials, in the Additional provision of Law 4/1990, General Budget of the State for 1990, and other supplementary provisions.
Additional provision sixteenth.
The workers who, under the National Agreement on Continuing Training, 16 December 1992, whose registration and publication was agreed upon by the Resolution of the Directorate-General for Labour of 25 February 1993, enjoy of an individual training permit, suspending to that effect his or her contract of employment with a low in the corresponding Social Security System, may subscribe, for the period of time of the said permit, special convention with the Security Social, in accordance with and applying the rules laid down in Chapter I of the Order of the Ministry of Work and Social Security of 18 July 1991.
Additional 17th disposition.
1. The National Employment Institute shall forward to the General Treasury of the Social Security the information on the part-time contracts which have been registered and whose provision of services is less than 12 hours per week or forty-eight hours. per month, but in the whole of the month they exceed such limits, in accordance with the provisions of Article 31 (2).
2. Where for the existence of several part-time contracts with the provision of services less than 12 hours per week or forty-eight hours per month, the provisions of Article 31 (2) of this Order apply, the time limit for the income from the exchange rate differences shall end on the last day of the month following the month in which the responsible employer was aware of such a situation, through the communication which has been addressed to him from the Administration.
18th additional disposition.
1. Companies may deduct from the listing of the listing particulars, in accordance with Article 26 of the recast text of the General Law on Social Security of 20 June 1994, and other supplementary rules, the payments which are satisfied by the (a) a payment by a delegate for temporary incapacity for work, whatever its cause, corresponding to processes previously caused by 1 January 1995.
2. With regard to the temporary incapacity proceedings caused from 1 January 1995, the undertakings may deduct from the quotation sheets the payments satisfied under the delegated payment scheme. To this end and until the listing of the listing bulletins is modified, the companies will use box 201, "Temporary incapacity for work", of the corresponding quotation mark.
3. With effect from 1 January 1995 and in respect of maternity proceedings caused from that date, undertakings may not deduct any amount in respect of a delegated payment, in accordance with the management of this benefit to the respective managing body, in accordance with the provisions laid down in the additional provision eleventh, ter, of the recast text of the General Law on Social Security, in the wording of Article 38 of Law 42/1994 of 30 December 1994.
Nineteenth additional disposition.
1. The duties collected by the General Treasury of 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, it is not yet constituted by any of its Administrations, the ones attributed to them shall be exercised by the Provincial Deputy Director, which corresponds by reason of the matter or, in his defect, by the Secretary of that Provincial Directorate, until such time as the Administration is operational.
2. Ordinary appeals against claims for debts, settlement proceedings, decisions of unified infringement proceedings and other acts of management in the general treasury of social security, which do not put an end to the administrative path, they will be resolved:
(a) By the competent Deputy Director of the Provincial Directorate of the General Treasury of Social Security, those who have been issued against acts in the exercise of their duties by the Heads of the Administrative Units of the Provincial sub-directorate and by the Heads of the Executive Collection units, and by the Director of the Administration concerned, those made against acts dictated by the Heads of Area, Section or Unit, including the one for Collection Executive, who perform functions in the field of their respective Administration.
(b) By the provincial director of the General Treasury of Social Security, those who have been issued against acts, in the exercise of the functions that are assigned to them in each case, by the Directors of the province, by the Heads of the Inspection Unit, by the officials of the Inspection of Labour and Social Security attached to the Provincial Directorate of the General Treasury of Social Security or by the Provincial Deputy Director corresponding.
(c) By the Director-General of the General Treasury of Social Security, those formulated against acts, in accordance with their respective functional powers, by the Provincial Directors, the Secretary-General or the Deputy Directors General of the General Treasury of Social Security.
320th additional disposition.
New wording is given to the fifth additional provision of the Order of the Ministry of Labour and Social Security of 8 April 1992, for which the Royal Decree 1517/1991, of 11 October, which approves the Regulation, is developed. General of Social Security System Resource Collection, in the following terms:
" For the purposes of point (c) of Article 73 (1) (c) of this Order, the keys relating to the different types of contracts to be included in the nominal worker relations or, where applicable, in the statements or documents on quote data, in addition to documents of high, low, and data variations, are as follows:
|
Type | Key | |
|---|---|---|
|
Contract for Time undefined | 01 | |
|
contract for indefinite duration for contract conversion of specified duration and no specific key |
01 | |
|
Contract as a measure of employment promotion (Royal Decree 1989/1994 and Law 10/1994) | 22 | |
|
Contracts on a part-time basis for an indefinite period (Royal Decree 1991/1984 or Royal Decree 2317/1993): |
| |
|
service delivery every working day | ||
| 23 | 23 | |
| Partial-time contracts with fixed duration Royal Decree 1991/1984 or Royal Decree 2317/1993): |
| |
|
service delivery every business day | 04 |
|
| With service delivery every working day with reduced usual day | 24 | |
|
retirement situation | 34 | |
|
Part-time contract with service delivery less than twelve hours per week or forty-eight hours per month (Royal Decree-Law 18/1993 and Law 10/1994) | 64 |
|
|
Relay Time Contracts (Royal Decree 1991/1984): |
| |
|
service delivery every business day | 05 | |
| With service delivery every working day with reduction of the usual day | 25 | |
|
Contracts in practices (Royal Decree 1992/1994): |
| |
| No Service Delivery Every Business Day | 06 | |
|
With service delivery every business day with reduction of the usual day | 26 | |
|
| ||
| -time, subscribed from April 8, 1992 | 58 | |
| Contracts for training (Royal Decree 1992/1984): |
| |
|
service delivery every business day | 07 | |
|
With service delivery all working days, with reduced regular day | 27 |
|
|
time, no professional training grant: |
| |
|
With less than 25 workers: |
| |
| Subscribe before April 8, 1992 | 37 | |
| Subscribe from April 8, 1992 | 53 | |
| Subscribe from April 8, 1992, with the disabled | 54 | |
|
With companies equal to or more than 25 workers: |
| |
| Subscribe before April 8, 1992 | 67 |
|
| Subscribe from April 8, 1992 | ||
| Subscribe from April 8, 1992, with the disabled | 68 | |
|
|
| |
|
With enterprises of less than 25 workers: |
| |
| Subscribe before April 8 1992 | 57 | |
|
| Subscribe from April 8, 1992 | 55 |
|
Subscribed from April 8, 1992, with the disabled | 56 | |
|
With companies of equal or more than 25 workers: |
| |
| Subscribe before 8 April 1992 | 77 | |
| Subscribe from April 8, 1992 | 78 | |
| Subscribe from April 8, 1992, with the disabled | 79 | |
|
Contract (Royal Decree-Law 18/1993) | 87 | |
| Contract worked with workers over forty-five years prior to April 8, 1992 | 08 | |
|
work contract and full time for over forty-five years who are registered as unemployed for at least one year (Law 22/1992, 30 July), and contract for over forty-five years of fixed duration transformed into an indefinite period (Law No 22/1992 of 30 July 1992) 10/1994) | 28 | |
| Contracts with Disabled Workers (Royal Decrees 1445/1982 and 1451/1983 and Law 10/1994): |
| |
|
Workers readmitted after permanent or partial disability recovery | 29 | |
|
workers less than forty-five years | 09 | |
| Contract for disabled workers less than forty-five years of determined duration transformed into indefinite | 09 | |
| Disabled Workers over forty-five years | 59 | |
| Contract for older disabled workers Forty-five years of determined duration transformed into indefinite | 59 | |
| Special Retirement Contract at sixty-four years (Royal Decree-Law 14/1981 and Royal Decree 1194/1985) |
| |
| 12 | ||
| Zant_table_to_izq"> Contract derived from INEM Convention and other Organisms other than the Central Administration | ||
|
| ||
|
| ||
| 14 | 14 |
| 15 |
|
| ||
| Activity Launch | 17 | |
|
or discontinuous character journal | 18 | |
|
Contracts for indefinite and full-day time taken to the measures set out in the Real Decree 799/1985: |
| |
| DesEmployees under the age of twenty-six | 20 | |
| Workers to be incorporated as partners to Cooperatives |
44 | |
|
By conversion to its end of practices in another indefinite | 46 | |
|
By conversion to completion of contracts for training in another indefinite | 47 | |
|
By default contract conversion of the existing contracts to the publication of Royal Decree 799/1985, concluded at protection of the modalities provided for in Article 15 of the Workers ' Statute (for any given work or service, eventual interinity, launch of new or temporary activity as a measure of employment promotion) | 48 | |
| 60 | ||
| Conversion to indefinite contracts with unemployed workers replacing retired workers (Royal Decree 1194/1985), signed before June 1, 1988 | 61 |
|
| Conversion to your contract replacement contract completion by indefinite and full time (Royal Decree 1991/1984, amended by Royal Decree 799/1985) | 45 | |
|
at Special Centers Employment (Order of February 21, 1986) | 39 | |
|
Indefinite, full-time employment contract for women to be hired to provide services in professions or trades in which they are under-represented (Law 22/1992, of 30 July) |
49 | |
|
Contracts that continue to be in effect, made under provisions already repealed: |
| |
|
in protected enterprises (Order of March 12, 1985) | 51 | |
| Unemployed over forty years (Decree 1293/1970 and Decree 1377/1975) | 52 | |
|
collaboration worker membership | 90 | |
|
of work by indefinite and full-time women's time to return to the labour market after an interruption of their activity of at least five years (Law 22/1992, July 30) | 69 |
|
|
and full-day work of young children under twenty-five years that have been enrolled, as unemployed, at least one year (Law 22/1992) | 70 | |
|
Indefinite and Working Contract full of young people between twenty-five and twenty-nine years of age who have not worked for more than three months (Law 22/1992) | 71 | |
| amparo de la Ley 10/1994, de 19 de mayo (measures de fomento del employmente): |
| |
|
benefit recipients over forty-five or disabled full-time (whatever the number of company workers) |
30 | |
|
benefit recipients over forty-five or disabled full-time (first company worker) |
31 | |
|
beneficiaries unemployment benefit under forty-five years, registered at least one year in Employment Office, full time, in companies up to 25 workers | 32 | |
| Payees benefit under forty-five years, enrolled at least one year in Employment Office, full-time (first company worker) | 33 | |
|
In practices, full time with disabled. Duration between six months and three years | 96 | |
|
Learning with the disabled. Duration between six months and three years | 97 | |
|
Other contracts not included in previous paragraphs | 19 |
3th additional disposition.
1. A paragraph is added to Article 2 (a) of the Order of the Ministry of Labour and Social Security of 18 July 1991 governing the Special Convention on the Social Security System, as follows:
" The Special Convention shall be compatible with the provision of services of the person concerned less than 12 hours a week or forty-eight hours per month, where, in accordance with the provisions of Article 4 (3) of Law No 10/1994, On 19 May, on urgent measures to promote the occupation, their social protection rights do not include pensions for permanent invalidity and death and survival, resulting from common contingencies, and retirement. "
2. Article 8 of the Order of the Ministry of Labour and Social Security of 18 July 1991, which regulates the Special Convention on the Social Security System, is amended as follows:
" Article 8. Time of entry.
The quota will be entered within the calendar month following the one mentioned above, except in the agreements signed in the Special Workers ' Regime for Own or Autonomous Account, in which the quota will be entered within the the same month that the same refers. "
3. The second subparagraph of Article 9 (a) of the Order of the Ministry of Labour and Social Security of 18 July 1991 regulating the Special Convention on the Social Security System, which is drawn up by the Commission, is amended as follows: Following form:
" The extinction of the Special Convention shall not occur when the inclusion in a Social Security Scheme is produced as a result of a part-time contract. In the event that the worker's social protection rights include permanent invalidity and death and survivor's pensions, resulting from common contingencies, and retirement, the sum of the two contribution bases may not exceed the ceiling The maximum rate of contribution in force at any given time shall, where appropriate, be rectified by the basis of the contribution of the Special Convention in the amount necessary to ensure that the maximum ceiling is not exceeded. "
Additional twenty-second disposition.
A number 6 is added to Article 14 of the Order of 25 November 1966 regulating the collaboration of companies in the management of the General System of Social Security, in the following terms:
" 6. Those undertakings which, as provided for in the earlier numbers of this Article, have been authorized to cooperate in the management of Social Security in the forms regulated in the two preceding sections of this Order, may resign, on a temporary or permanent basis, taking into account that this circumstance does not exempt the undertaking from the obligations which, by way of contributions, benefits or other concepts, result from the exercise of the cooperation during the time the authorization was kept in place.
The voluntary cessation of the collaboration referred to in the preceding paragraph, the date of which must necessarily coincide with the beginning of the following calendar year, shall be established by the company itself by means of a reasoned request to the competent Directorate-General of the Ministry of Labour and Social Security, accompanied by a report on the body representing the employees established in the undertaking, and which must be submitted by 30 September of the exercise prior to the one in which it must be effective. "
33rd additional disposition.
During the financial year 1995, the amount of the limit for the administrative costs of the Mutual Insurance and Occupational Diseases of Social Security, without prejudice to the calculation procedure laid down by the Article 1 of the Order of the Ministry of Labour and Social Security of 8 May 1977, in accordance with the wording of the Order of 2 October 1985, shall in no case exceed 11 per 100 of the total revenue of the mutual in the financial year. For the 1996 financial year, the amount of the ceiling referred to above shall not exceed 10% of the total revenue of the mutual fund in the financial year.
Twenty-fourth additional disposition.
1. New wording is given to Article 2 of the Order of 2 April 1984 on cooperation in the management of the Social Security of Occupational Accidents and Occupational Diseases of Social Security, in the following terms:
" Article 2.
1. In accordance with Article 5 of its General Rules of Procedure, the cooperation of the Mutual Working and Occupational Diseases of the Occupational Safety and Occupational Diseases shall not be used as a basis for commercial profit-making, without that, as a result, any expenditure by these entities may be charged for activities aimed at the mediation or recruitment of undertakings for their association with them.
2. The use by the Mutual Insurance and Occupational Diseases of Social Security Accidents, as a complement to their direct administration, of the services of third parties for administrative procedures other than mediation (a) to take account of the fact that the costs incurred, whatever their nature, may not exceed 3 per 100 of the shares paid by those members in respect of which the arrangements are made, except in the case of Special Agricultural Social Security Scheme, in which the limit shall be 7 per 100. "
2. The percentages referred to in Article 2 (2) of the Order of 2 April 1984 on cooperation in the management of the social security of occupational accidents at work and occupational diseases in the field of social security, in the The wording given by the number 1 of this additional provision shall be, as from 1 January 1996, 2 per 100, in general, and 5 per 100, in the Special Agrarian Regime.
Additional twenty-fifth disposition.
Remuneration which, by any concept or of any nature, is perceived by the Directors-Managers, Managers or Assimilated Positions of the Occupational Accidents and Occupational Diseases of Social Security, with Exemption from allowances for allowances, locomotion and transfers shall in no case exceed the amounts which, for this purpose, are included in the concept of the economic classification of the expenditure budget of each institution in respect of the economic classification of the budget of each
.First transient disposition.
The workers included in the Special Regime of Social Security of the Workers for Account Own or Autonomy that, on the date of having effect the new bases of quotation established by article 105 of the Law 41/1994, of 30 December, of the General Budget of the State for 1995, would have opted for the maximum permitted bases until that time, they will be able to choose, until the last day of the month following that of the publication of the present Order in the " Bulletin Official of the State ", any basis of quotation of the same between the one for which They shall be listed and the maximum limit applicable to them, rounded up to a multiple of 3,000. The new base chosen shall have effect from 1 January 1995.
Second transient disposition.
1. The differences in contributions which may have been made by the application of the provisions of this Order in respect of contributions which, as from 1 January 1995, would have been made, may be entered, without any payment of arrears, within the period prescribed which ends on the last day of the second month following the publication of this Order in the "Official State Gazette".
2. In addition, the differences in contributions which arise as a result of what is laid down in the first transitional provision, where the workers to whom it refers, opt for a higher contribution basis than that for which the They may be entered, without payment of arrears, until the last day of the month following the end of the period of option set out in the provision indicated.
Transient Disposition third.
Taurine professionals and artists must formalize the annual declaration of performances carried out for the financial year 1994 within the period ending on the last day of the month following that of the publication of the Order in the "Official State Gazette".
Fourth transient disposition.
By way of derogation from Article 14 (6) of the Order of 25 November 1966, in the wording given by the additional twenty-second provision of this Order, those undertakings to which that number refers, they wish to give up, in a temporary or final manner, to the cooperation in the management of the General System of Social Security during the present economic year, may cease in the same with effect from 1 July 1995, to which they shall to make a corresponding application by 31 March 1995.
First disposition first.
As set out in the number 1 of the additional twenty-fourth provision of this Order, in respect of the limitations of the expenses of the Occupational Accident and Occupational Diseases of Social Security in (a) additional direct administration shall apply with effect from 1 January 1995.
Final disposition second.
This Order shall enter into force on the day following its publication in the Official Gazette of the State, with effect from 1 January 1995.
Third end disposition.
The Directorates-General for the Economic Planning and Management of Social Security and Legal Management and the Partners of Social Security are empowered to resolve, in the field of their competences (a) a number of questions of a general nature may arise in the application of this Order.
Madrid, January 18, 1995.
GRINAN MARTINEZ
Ilmos. Mr Deputy Secretary and General Secretary for Employment and Industrial Relations and for Social Security.
