Article 104 of Law 21/1993 of 29 December 1993 on the general budget of the State for 1994 lays down the bases and rates of contribution to social security, unemployment, the guarantee fund and vocational training for the the 1994 financial year, giving the Ministry of Labour and Social Security the power in its number nine to lay down the rules necessary for the implementation and development of the programme.

On the other hand, Royal Decree 2317/1993, of 29 December, for which contracts are developed in practice and apprenticeship, and part-time contracts, regulated in Royal Decree-Law 18/1993 of 3 December 1993, of Measures Urgent for the Promotion of Occupation, it contains certain precepts in the field of social security contributions, empowering the Minister of Labour and Social Security to make the necessary provisions of a general nature which are necessary for the application of the same.

To this end, this Order is in line with this Order, through which the legal provisions for social security contributions for the financial year 1994 are developed. Through the same, not only are the bases and types of quotation reflected in the cited legal text reproduced, but in the development of the faculties attributed by the numbers Dos.4 and Tres.6 of article 104 of Law 21/1993, of December 29, adapt the established bases of quotation in general to the assumptions of contributions for days or hours, as well as to the contribution in the Special Agrarian System of Social Security.

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 use of the privileges conferred on the number nine of article 104 of Law 22/1993, of December 28, of General Budget of the State for 1994, in the Final Disposition First of Royal Decree 1245/1979, May 25, and in the Final Disposition First of Royal Decree 2317/1993, of December 29, according to the Council of State, I have arranged:

CHAPTER I

Social Security Quote

SECTION 1. GENERAL SYSTEM

Article 1. Determination of the listing basis.

1. The contribution base, for all contingencies and situations covered by the protective action of the General System of Social Security, shall be determined by the 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 73 (1) of the recast of the General Law on Social Security, adopted by Decree 2065/1974 of 30 May 1974.

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 payable in the month referred to in the quotation shall be computed.

Second. The remuneration computed in accordance with the previous rule shall be added to the proportional portion of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their (a) accrual to the monthly or non-periodic accrual and are satisfied within the financial year 1994. 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. 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 included between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, in accordance with the table set out in Article 3, shall be listed on the basis of minimum or maximum basis, depending on whether the result is lower than or above that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those employment contracts where the opposite is available.

Fourth.-The amount of the daily basis of quotation shall be normalized by adjusting it to the multiple of the nearest 10 by default or by excess; if this amount is equal to two consecutive multiples, the lower one shall be applied. The standard result shall be multiplied by the number of days covered by the listing period of each month. In the case where the remuneration corresponding to the worker 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 be carried out where the amount of the contribution basis matches the amount of the minimum base or the amount of the corresponding maximum.

3. The first, second and fourth rules of the preceding number shall apply in order to determine the contribution basis for each month for the contingencies of occupational accidents and occupational diseases. The quantity thus obtained may not exceed the maximum ceiling nor less than the corresponding minimum ceiling, provided for in Article 2, irrespective of the number of hours worked per day, except in those cases in which the Legal provision is provided otherwise.

Article 2. Topes maximum and minimum quote.

1. From 1 January 1994, the maximum ceiling for the contribution base to the General Social Security Scheme shall be 349,950 pesetas per month.

2. From the date set out in No 1, the minimum contribution ceiling for occupational accident and occupational disease contingencies shall be equal to the minimum inter-professional salary in force at any time, plus an increase in the proportion of the (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 or older than the age of 70,680 pesetas per month.

For workers under the age of eighteen: 46,650 pesetas per month.

Article 3. Maximum and minimum rates of contribution.

As set out in Article 104. Two of the Law 21/1993 of 29 December 1993, the contribution to the General Social Security System for common contingencies will be limited for each group of professional categories for the following minimum and maximum bases:

Listing Group/Professional Categories/Minimum Bases (Ptas-Month)/Maximum Bases (Ptas-Month)

1/Engineers and Licensed/105,570/349.950

2/Technical Engineers, Perios and Assistant Assistants/87,540/349,950

3/Administrative and Workshop Chiefs/76,080/349.950

4/Untitled Helpers/70,680/349,950

5/Administrative Officers/70,680/260,820

6/Subalters/70,680/260,820

7/Administrative auxiliaries. /70,680/260,820

Ptas ./day

8/First and second officers/2.356/8,694

9/Third and Specialist Officers/2.356/8.694

10/Peons/2.356/8,694

11/Workers under the age of eighteen/1,555/8,694

Article 4. Types of quotation.

from 1 January 1994, the rates of contribution to the General Social Security Scheme will be as follows:

1. For common contingencies, the 29.3 per 100, of which 24,4 per 100 will be in charge of the Company, and the 4.9 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.

Pursuant to the provisions of Article 104. Two. 3 of Law 21/1993 of 29 December 1993, 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 purposes of determining the regulatory base of 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 which does not have the consideration referred to in the preceding paragraph shall be made by applying the rate of 29.3 per 100; the Company's 24,4 per 100 and the Company's 4.9 per 100 worker.

Article 6. Contribution during the situation of incapacity for work.

The obligation to list remains during the situation of temporary incapacity for work, even if this is a cause of suspension of the employment relationship.

1. In this situation, the contribution basis for the common contingencies shall be that corresponding to the month preceding the date of the incapacity.

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

First. -In the case of remuneration that is satisfied on a daily basis or when, having such a character, the worker has not stayed high in the Company for the whole of the preceding calendar month, the amount of the The price of the month shall be divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in temporary incapacity for work in order to determine the basis of contribution during such a situation. normalisation of the daily basis in the form provided for in Article 1 (2) fourth rule.

Second.-When the worker had monthly remuneration and had stayed in the company for the whole of the calendar month prior to the start of the same situation, the contribution base of that month would be divided by 30 to effects of what was established in the previous regia.

Third.-When the worker had monthly remuneration and would not have stayed high in the Company for the whole of the previous calendar month, the amount of that month's quotation basis would be divided by the number of days to which refers to the quotation. The resulting quotient, duly standardised as provided for in Article 1 (2), fourth rule, shall be the daily basis of quotation, which shall be multiplied by 30, to remain all month in the situation of incapacity for work. (a) transitional period, or for the difference between that number and the number of days actually worked in that month.

Fourth. -When the worker had entered the Company in the same month in which the situation of temporary incapacity for work had begun, it will apply to that month as set out in the preceding rules.

2. The provisions of the preceding number shall apply in order to calculate the contribution basis for the contingencies of occupational accidents and occupational diseases during the temporary incapacity for work. 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 employee's remuneration is met or not on a monthly basis.

3. Except in cases where otherwise provided for in law, the basis for common contingencies may in no case be lower than the minimum basis in force at any time corresponding to the professional category of the worker. To this end, the temporary incapacity for work allowance shall be updated from the date of entry into force of the new minimum contribution base.

4. For the purposes of the contribution of accidents at work and occupational diseases, while the worker is in a situation of temporary incapacity for work, the percentages corresponding to the heading 126 of the the premium rate in force, whichever is the professional category and the worker's activity.

Article 7. Price in the situation of discharge without receipt of remuneration.

When the worker remains in the General Regime and the obligation to list according to the provisions of Article 70 (2) of the General Law of Social Security 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 the contingencies of occupational accidents and occupational diseases, account shall be taken of the minimum contribution ceilings laid down in Article 2 (2).

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. (a) the conditions for the provision of such a right to be paid by the Member State of the European Union;

2. In the case of suspension and reduction of working hours, the basis for the contribution of such workers, for the contingencies of accidents at work and occupational diseases, will be the average of the bases of the last six months of the occupation. by such concepts prior to the legal situation of unemployment or at the time when the obligation to list was terminated.

3. Such trading bases shall be standardised as provided for in Article 1 (2), fourth rule.

4. The resumption of the unemployment benefit, in the case of the suspension of the duty, will entail the resumption of the obligation to list on the basis of contributions corresponding to the time of the right to be born.

5. Where the right to unemployment benefit has been extinguished and, pursuant to Article 8 (4) of Law 31/1984 of 2 August 1984, the worker chooses to reopen the initial right for the period which he or she was entitled to and the bases and rates of (a) the basic contribution to the social security contribution, during the period of receipt of the benefit, shall be that corresponding to the initial entitlement for which he 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 of the bases of quotation established in 349,950 pesetas per month, will be distributed among all the companies in proportion to the salaries paid to the worker in each one.

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

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

Fourth. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied for each one of them in the same way as the one indicated for the maximum ceiling. If the worker concerned different minimum rates of contribution for his work classification, the minimum base of higher value will be taken for distribution.

B) For occupational accident and occupational disease contingencies:

First.-The ceiling of the contribution base, set at 349,950 pesetas per month, shall be distributed among all the companies in the same proportion to the remuneration paid to the worker in each of them.

Second. The minimum price ceiling will be distributed among the different companies and will be applied for each of them, in the same way as the one indicated 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 provisions of paragraph 1, where deviations from the resulting contribution bases are in accordance with that distribution.

SECTION 2. SPECIAL AGRICULTURAL SCHEME

Article 10. Bases and types of quotation.

1. As from 1 January 1994, the rate of contributions paid by employees shall be 11,5 per 100 and that of the employed person shall be 18,75 per 100.

2. Pursuant to Article 104 (3), (6) of Law 21/1993 of 29 December 1993, 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, and the resulting monthly fixed quota, as from 19 January 1994, the following:

Listing Group/Professional Categories/Listing Base (Ptas-Month)/Fixed Fee (Ptas-Month)

(a) Employees for an employed person:

1/Engineers and Licensors. /105,570/12.141

2/Technical Engineers, Perios and Assistant Assistants/87,540/10,067

3/Administrative and Workshop Chiefs/76,080/8,749

4/Untitled Helpers/70,680/8,128

5/Administrative Officers/70,680/8.128

6/Subalters/70,680/8,128

7/Administrative auxiliaries. /70,680/8.128

8/First and second officers/70,680/8,128

9/Third and Specialist Officers/70,680/8.128

10/Workers over eighteen years of age not qualified/70,680/8,128

11/Workers under the age of eighteen/46.650/5.365

b) Self-employed workers, whatever their activity is/70,680/13.253

3. The monthly fixed quota for self-employed persons for the contingencies of accidents at work and occupational diseases shall be 707 pesetas as from 1 January 1994.

4. The self-employed persons who are entitled to the voluntary improvement of temporary incapacity for work, in accordance with the provisions of Royal Decree 1976/1982 of 24 July, shall pay monthly, and from 1 January 1994, a quota of 1,555. Pesetas, resulting from the application to the levy base of the rate of 2,2 per 100 per common sickness, maternity and non-employment accident, plus another of 353 pesetas, corresponding to 0,5 per 100 on that basis, for accidents at work and diseases professional.

These quotas will be entered in conjunction with the mandatory one.

5. The business quota, for each theoretical day, remains fixed at 55.64 pesetas.

6. 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 1994, the following:

Listing Group/Professional Categories/Daily Quote Base-Ptas

1/Engineers and Licensed/4,696

2/Technical Engineers, Perios and Assistant Assistants/3,894

3/Administrative and Workshop Chiefs/3.384

4/Untitled Helpers/3.144

5/Administrative Officers/3.144

6/Subalters/3.144

7/Administrative Auxiliary/3.144

8/First and second officers/3.144

9/Third and Specialist officers. /3.144

10/Workers over eighteen years of age not qualified/3.144

11/Workers under the age of eighteen/2,075

Real-day trading will be obtained by applying the 14 per 100 to the quote basis.

7. For the purposes of contributions for accidents at work and occupational diseases, the minimum premium system provided for in the twelfth rule of Annex II to Royal Decree 2930/1979 of 29 December 1979 shall be exempt from the system of minimum premiums. Agricultural products, the taxable amount of which is the basis of the Rustic or Pequaria Territorial Contribution, at 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 ARRANGEMENTS FOR SELF-EMPLOYED OR SELF-EMPLOYED PERSONS

Article 11. Bases and types of quotation.

As of January 1, 1994, the rate and basis of contribution to this Special Regime will be as follows:

1. Quote Type: The 28.8 per 100.

However, where the self-employed or self-employed person has opted out of temporary incapacity for work protection, the rate of contribution shall be 27 per 100.

2. Quote bases:

2.1 Minimum rate of contribution: 93,810 pesetas per month.

2.2 Maximum contribution base: 349,950 pesetas per month.

3. The contribution base for workers who, on 1 January 1994, 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 provision thirteenth and in the first transitional provision of this Order, and in accordance with Article 104 (4) (2) of Law 21/1993 of 29 December 1993, the which, on 1 January 1994, are met, the age of 50 or more may be chosen from the minimum base laid down in or on the basis of the number 2.1 of this Article up to a maximum limit of 183,000 pesetas per month, except that (a) they may be listed on the basis of a higher value, in which case they may maintain that base of (a) the rate of the contribution to be paid or increased by the same percentage as the maximum basis for the contribution to the scheme.

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 ARRANGEMENTS FOR HOUSEHOLD EMPLOYEES

Article 12. Basis and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme shall be as from 1 January 1994, the following:

Listing basis: 70,680 pesetas per month.

Quote Type: 22 per 100.

In the case of household employees who are in the situation referred to in paragraph (a), number 1, of Article 6 of Decree 2346/1969 of 25 September, it shall be the employer's account of 18.3 per 100 and of the household employee 3.7 per 100. On the other hand, where the household employee provides his/her 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 ARRANGEMENTS FOR THE SOCIAL SECURITY OF SEAFARERS

Article 13. Applicable rules.

Pursuant to Article 104.Six of Law 21/1993 of 29 December, the provisions of Section 1. of this Chapter shall apply to the Special Regime of the Social Security of the Workers of the Sea without prejudice, where appropriate and for the contribution of common contingencies, to the provisions of Article 19 (6) of Decree 2846/1974 of 30 June 1974. August, by which the recast text of Laws 116/1969 of 30 December, and 24/1972 of 21 June, as well as that established in the eighth provision of this Order, is approved.

SECTION 6. PRICE REDUCTION COEFFICIENTS APPLICABLE TO COMPANIES EXCLUDED FROM ANY CONTINGENCY AND TO COLLABORATING COMPANIES

Article 14. Coefficients applicable to companies excluded from any contingency.

from 1 January 1994, the reduction coefficients to be applied to the quotas payable by the companies excluded from any contingency shall be as follows:

(a) In companies excluded from the family protection contingency, the coefficient will be: 0.010, of which the company will be on behalf of 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 for work resulting from a common illness or non-work accident, the coefficient shall be: 0,055, of which 0,046 shall be on behalf of the undertaking and 0,009 per account of the worker.

d) In companies excluded from the contingency of provisional invalidity resulting from a common illness or non-work accident, the coefficient shall be: 0,01, of which the undertaking shall correspond to 0,008, and to the worker 0,002.

e) In companies excluded from the contingency of health care by common sickness and non-work accident, the coefficient shall be: 0,1342, running at the expense of the company 0,1118, and for the worker's account 0,0224.

(f) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical provision are also assumed, r

shall, in addition to the coefficient 0,1342, educate the coefficient of 0,049, of which the 0,04 shall be on behalf of the undertaking, and 0,009 on behalf of the worker.

Article 15. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.

1. As from 1 January 1994, the reduction coefficients applicable to the quotas payable by undertakings authorized to cooperate voluntarily in the management of health care and temporary incapacity for work resulting from disease common or non-working 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 0.1775, of which 0.1225 corresponds to the contingency of assistance. (a) health and safety at work, and a temporary incapacity for work.

(b) Where the fees of the medical staff are charged to the Social Security, the applicable coefficient shall be 0,1551; 0,1001 corresponds to the contingency of health care, and 0,055 to the incapacity for work transient.

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 for work arising from common contingencies shall be, as from 1 January 1994, the 0.055 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. COEFFICIENTS APPLICABLE FOR DETERMINING THE CONTRIBUTION OF THE SPECIAL CONVENTION AND OTHER SITUATIONS TREATED AS HIGH

Article 17. Coefficients applicable.

The following coefficients shall apply to the special Convention governed by the Order of 18 July 1991 and other situations treated as high:

(a) Where the Special Convention is intended to protect the situations and contingencies of retirement, permanent invalidity and death and survival, arising from common illness or non-work accident, and social services, the coefficient to be applied for determining the contribution shall be 0,73 as from 1 January 1994.

(b) Where the Special Convention, in addition to the situations and contingencies referred to in the preceding subparagraph, also includes health care, 0,94.

(c) In the case of the Special Convention during the special situation of a special high motivated by a statutory strike or a lockout, 0.73.

(d) In the case of a special convention signed by contract workers on a part-time basis, as well as by workers who reduce the working day for minor or disabled care, 0.62.

Article 18. Determination of the quota.

To determine the quote in the assumptions mentioned in the previous article, it will be performed as follows:

(a) The full quota shall be calculated by applying to the quotation basis corresponding to the single rate of contribution applicable to the General Regime.

b) The result obtained will be multiplied by the coefficient that in each case corresponds, constituting the product that results the quota to enter.

Article 19. Coefficients in the cases of special agreement signed by recipients of the unemployment benefit, entitled to a pension contribution.

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 convention for workers receiving benefits under the right to unemployment benefit The following coefficients shall be applied for the retirement contingency:

a) For retirement contingency: 0.40.

b) For the contingency of permanent invalidity and death and survival due to common illness or non-work accident and social services: 0.34.

2. For the purposes of determining the contribution in the special convention referred to in the preceding number, the rules contained in Article 11 (4) of the Order of 18 July 1991 shall apply.

SECTION 8. COEFFICIENTS APPLICABLE TO THE IMPROVEMENT OF THE QUOTATION BASES

Article 20. Coefficients applicable.

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) The improvements to the benefits of retirement, invalidity and death and survival: 0.60, of which the company will correspond to 0.50, and to the worker the 0.10.

(b) In the case of improvements aimed at the provision of temporary incapacity for work: 0,055, of which 0,046 shall be on behalf of the undertaking and on behalf of the worker, 0,009.

To determine the contribution, the procedure provided for in Article 18 shall apply.

SECTION 9. HEALTH CARE CONTRIBUTION IN SPECIAL CASES

Article 21. Determination of quotas.

(a) The share of the medical-pharmaceutical assistance for common sickness which is to be satisfied by the international community and international conventions, except for the exceptions which may be contained therein, shall be, as from 1 January January 1994, of 10,234 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 1994, in 545 pesetas per month. The General Treasury of Social Security shall apply to the concerts in force and to which the quota or share of the quota is to be subscribed from 1 January 1994, in the light of the benefit provided for in each of them.

The quota set out in the preceding paragraphs shall apply from 1 January 1994 to the health care conventions regulated in the Order of 18 February 1981 on the Convention on health care in favour of the Spanish emigrants returning to the national territory.

(b) As from 1 January 1994, it is fixed at 5,205 pesetas per month, per beneficiary, the quota for medical-pharmaceutical assistance and social services in the cases provided for in Decree 670/1976 of 5 March; 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 1988; of 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 1994, by applying to the full quota the coefficient 0,30, of which the Ministry of Social Affairs shall be rejoined by the worker at 0,05. For these purposes, the term 'share' means the result of applying to the minimum contribution base for workers over 18 years of age the type of contribution in force in the General Regime.

SECTION 10 COEFFICIENTS TO BE APPLIED TO DETERMINE THE CONTRIBUTIONS TO BE PAID BY THE MUTUAL WORK ACCIDENTS AND OCCUPATIONAL DISEASES OF SOCIAL SECURITY AND COLLABORATING COMPANIES FOR THE MAINTENANCE OF THE SERVICES COMMON AND SOCIAL

Article 22. Coefficients applicable.

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, the coefficient of 26.40 per 100 shall be determined.

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 to determine the amount to be entered by the companies authorized to collaborate in the management of the health care and temporary incapacity for work arising from the contingencies of accidents of the work and occupational diseases, as a contribution to the support of the Social Security and Social Security Services and to the contribution to other general expenditure and to the requirements of national solidarity.

This coefficient will apply to the contributions of accidents at work and occupational diseases raised by invalidity and death and survival.

SECTION 11 APPLICABLE COEFFICIENTS FOR DETERMINING 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 benefiting from the unemployment benefit, as referred to in Article 14.2 of Law 31/1984 of 2 August, the following reducing coefficients shall be applied: full membership fee.

a) For health care: 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 "Bulletin of the Cotization" TC-1/9, approved 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 1994

following:

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

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

Professional Training: 0.7 per 100, of which 0.6 per 100 will be in charge of the company, and 0.1 per 100, in charge of the worker.

Article 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 (6) of this Order, 7,8 per 100, of which 6,2 per 100 shall be borne by the undertaking and 1,6 per 100 by the worker.

2. The contribution to the Salarial Guarantee Fund of employed persons, included in the Special Scheme referred to in the preceding number, shall be obtained by applying to the monthly basis of contributions per day of 0,4 per 100, in charge company.

Article 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 In the case of the case-law of the Court of Law, the Court of State held that the Court held that the Court held that the Court held that the Court held that the Court of State held that the Court of

CHAPTER III

Listing on partial-time contract assumptions

Article 27. Trading bases.

1. The contribution to social security, unemployment, the guarantee fund and vocational training resulting from part-time work contracts shall be carried out on the basis of the hours or days actually worked in the month in question.

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

First.-The remuneration payable in the month referred to in the quotation shall be taken into account, whatever form or denomination, irrespective of whether they have been met on a daily basis, weekly or monthly.

Second. The remuneration shall be added to the proportional share corresponding to Sundays and public holidays, extraordinary payments and other remuneration concepts which have a periodicity in their accrual. the monthly or not having a periodic character.

Third. The monthly basis of quotation, obtained from the application of the above rules, will be rounded to the nearest multiple of 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 established with general character for the various groups of professional categories, these or those, respectively, as bases of quotation.

3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as for unemployment, the salary guarantee fund and vocational training, the first, second and third rules of the (a) the number of the preceding number, and as from 1 January 1994, the base thus obtained may be higher than the maximum ceiling referred to in Article 2 (1), nor less than the following amounts:

Professional Category/Minimum Base-Day/Minimum Base-Time

Workers over eighteen years of age/2.356/353

Workers under the age of eighteen/1,555/233

Article 28. Determination of the monthly listing basis.

1. The minimum monthly basis of contributions for common contingencies, at work per day, shall be the result of multiplying the days actually worked by the minimum daily basis set out in the following article. This result will be rounded up to the nearest multiple of 300.

2. The minimum monthly contribution basis, at work per hour, will be the result of multiplying the number of hours actually worked by the time base set out in the following article. This result will be rounded up to the nearest multiple of 300.

Article 29. Minimum bases for days and hours.

As of 1 January 1994, the minimum rates of contribution for common, daily and hourly contributions applicable to part-time work contracts shall be as follows:

Professional Categories/Listing Group/Minimum Base Per Day-Ptas/Minimum Base Per Hour-Ptas

1/Engineers and Licensors/3,519/528

2/Technical engineers, Peritos and Technical Assistant graduates/2.918/438

3/Administrative and Workshop Chiefs/2,536/380

4/Untitled Assistants/2.356/353

5/Administrative Officers/2.356/353

6/Subalters/2.356/353

7/Administrative auxiliaries/2.356/353

8/First and second officers/2.356/353

9/Third and Specialist Officers/2.356/353

10/Workers over eighteen years of age not qualified/2.356/353

11/Workers under the age of eighteen/1,555/233 Article 30. Contribution in the case of temporary incapacity for work.

1. For the purpose of determining the contribution base corresponding to the situation of temporary incapacity for work, the total amount of the previous year's contribution shall be divided by the number of days actually worked and, therefore, listed in that period. Such quotient shall constitute the daily basis of quotation which shall be applied exclusively on 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 such a situation.

If the data subject does not credit a year of contribution, it shall be divided by the one who accredits in the period or periods corresponding to the days actually worked and quoted in that period or periods.

2. The daily basis of quotation calculated in accordance with the preceding number shall serve as a daily basis for the temporary incapacity for work allowance, which shall be paid only during the working days, in which the worker remains in a situation of temporary incapacity for work.

Article 31. Quotation in the case of contracts with a duration of less than 12 hours per week or forty-eight per month.

In the case of part-time contracts, the provision of services of which is less than 12 hours per week or forty-eight hours per month, as referred to in Article 3 of Royal Decree-Law 18/1993 of 3 December 1993, Urgent Action for the Promotion of Occupation, the rules contained in the preceding articles shall apply with the following provisos:

(a) For the purposes of the contribution to the Social Security contribution for common purposes, the share corresponding to the base and type of contribution shall be multiplied by the coefficient 0,30, the result being the quota to be entered.

(b) For the purposes of the contribution of accidents at work and occupational diseases on the basis determined in accordance with Article 27, the premium corresponding to the work carried out shall be applied as provided for in Royal Decree 2930/1979 of 29 December 1979.

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

Article 32. Contribution to the situation of pluriemployment.

When the worker provides services in two or more enterprises on a part-time basis, each of them shall be listed on the basis of the hours or days actually worked. If the sum exceeds the maximum contribution ceiling for Social Security, it will be distributed in this same proportion.

Additional provisions.

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 must be paid as a result of termination or termination of the contract of employment for objective reasons, it shall be the 15 days following that of the firmness of the the judgment referred to in Articles 275 et seq. of the text of the Law on Labour Procedure.

(b) the entry of the fees 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, court 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 the publication in the Official Journal of the European Communities. 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 the 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 payment 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 1994.

3. The additional liquidations referred to in the preceding numbers shall be drawn up in detail separately from each of the intervening months.

Second. -1. The contribution of occupational accidents and occupational diseases by those workers who have suspended the employment relationship by reason of technological, economic or force majeure, as referred to in Article 47 of the Staff Regulations. Workers, who are in a situation 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.

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 (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.

Fourth. -In the Special Regime of Coal Mining, the quotation for the difference that exists, if any, between the standard base and the maximum base of the professional category of the worker of being that superior, carried out by applying the coefficient of 0,73.

Fifth. -1. In accordance with the provisions of Article 104.s.5 of Law 21/1993 of 29 December 1993, the maximum basis for the common contribution to be made applicable from 1 January 1994 to representatives of trade shall be 158,070 pesetas. monthly.

2. However, the representatives of trade who, by 31 December 1993, were listed 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 laid down in No 1 shall be borne by the trade representative himself.

Sixth. -1. The maximum bases for the contribution of artists, integrated in the General System of Social Security under Royal Decree 2621/1986 of 24 December 1986, will be as from 1 January 1994, the following:

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

Professional Category/Quote Group/Pesetas-month

Directors, choreographic, scene and artistic directors, first master teachers and radio and TV presenters/1/267,750

Second and third master teachers, first and second substitute teachers, and conductor/2/267,750

choreographic masters, choir teachers, master teachers, band directors, regenders, radio and television announcers and broadcasters/3/203.160

Actors, lyric and light music singers, caricatos, party-room cheerleaders, dancers, musicians and circus performers, varieties and folklore/3/203.160

Address Attachments/5/173.340

Address Secretaries/7/157,260

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

Professional Category/Listing Group/Pesetas-month

Directors/1/267,750

Photo Directors/2/267,750

Production Directors and Actors/3/203.160

Decorators/4/173.340

Monters, dubbing technicians, technical heads and dialogue adapters, second operators, makeup artists, technical assistants, first production assistant, photographer (photo), figurines, sound heads and helpers address /5/173.340

Operator's assistants, make-up assistants, second production assistants, taxiing secretaries, decorator helpers, hairdressers, hairdressing assistants, sound assistants, production secretary on shoot, helpers of assembly, management auxiliaries, auxiliator auxiliaries and production auxiliaries, comparison and figuration/7/157,260

As provided for in section 6.1, number two, article 104, of Law 21/1993, of 29 December, of the General Budget of the State for 1994, as well as in Article 8.3 of Royal Decree 2621/1986 of 24 December 1986, the the maximum ceiling of the bases of contribution for 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 that 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 1994 and for each contribution group, the following:

Pesetas/Day

Group 1 ...

8,805

Group 2 ...

8,805

Group 3 ...

6,680

Group 4 ...

5,700

Group 5 ...

5,700

Group 7 ...

5.170

Seventh. 1. In accordance with the provisions of Article 104. In the case of the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the from 1 January 1994, the following:

Professional Category/Listing Group/Pesetas-month

Bulls and rebonters classified in groups A and B/1/326,880

Bulls and rebonters ranked in Group C/3/295.560

Picadors and banderilleros accompanying group A/2/310,500 bull matadors

Remaining pickers and banderilleros/3/295.560

Stoque mozos and helpers, pointmen, heifers and comic winders/7/185.430

As provided for in Section 7.1, number two, Article 104, of Law 21/1993 of 29 December 1994, of the General Budget of the State for 1994, and Article 14.3 of Royal Decree 2621/1986 of 24 December 1986, the ceiling The contribution of the Taurine professionals shall be annual and shall be composed of the sum of the maximum monthly basis for each contribution group in which each professional category is covered.

2. The professionals who, by 31 December 1993, 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 listing in the General System of Security

ad Social.

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 (4) of Royal Decree 2621/1986 of 24 December 1986 shall be as from 1 January 1994 and for each group of quotation, the following:

Pesetas/Day

Group 1 ...

102,000

Group 2 ...

90,000

Group 3 ...

66,000

Group 7 ...

27,000

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.

Eighth.-The bases of quotation, for all contingencies and protected situations in the Special Regime of the Sea, of the workers included in the third group of those established in Article 19.5 of Decree 2864/1974, of 30 August, will be determined by the Provincial Directorates of the Ministry of Labour and Social Security, on a proposal from the corresponding Directorates of the Social Institute of the Navy, heard by the Trade Union and Business Organizations representative, the Fishermen's and Fishery Producers ' Organizations, in the the local coastal fishing industry is represented by local and coastal fishing.

The determination will 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 laid down for the various occupational categories in Article 3 of this Order.

Novena. -In accordance with the provisions of Article 14 of Royal Decree 2317/1993 of 29 December 1993, the contribution to social security and other contingencies protected by contract workers Apprenticeship will be, during the financial year 1994:

(a) For the purposes of the Social Security contribution, a single monthly fee of 3,780 pesetas will be paid, distributed as follows:

3,300 pesetas for common contingencies, of which 2,750 pesetas will correspond to the employer and 550 to the worker.

480 pesetas for professional contingencies, in charge of the entrepreneur, of which 270 pesetas will correspond to ILT and 210 pesetas to IMS.

b) The share of the Salarial Guarantee Fund will be 270 pesetas/month, in charge of the company.

10th. -In accordance with the provisions of the first transitional provision of Law 22/1992, of July 30, of Urgent Measures on the Promotion of Employment and Protection for Unemployment, in contracts in practice and for training, In the case of the Social Security Fund, the contribution of the workers to the Social Security by common contingencies will be obtained by multiplying the contributions earned by the workers by the coefficient 0.66.

Eleventh.-The self-employed persons, included in the Special Agrarian Social Security Regime, who wish to change an entity for the coverage of professional contingencies, shall request such change, in a manner express, before the first day of the month of October of each year.

The choice made will take effect from the first day of the next month of January and the entire calendar year.

Twelfth.-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 scheme. Special Agricultural Social Security, contracted at part time, in respect of which it will be within the meaning of Article 10, number 6 of this Order.

Thirteenth. -Workers whose discharge in the Special Regime of Social Security of the Workers for the Account of Own or Self-Employed has been practiced ex officio, as a consequence, in turn, of a discharge in the Regime General of Social Security or other employed workers ' scheme, may choose, whatever their age at the time of causing discharge, between maintaining the basis of quotation for which they were trading in the Scheme in which they caused the discharge, rounded to a multiple of 3,000, or to choose a base of quotation applying the general rules previewed, to such effects, in the Autonomy Regime.

Fourteenth.-The Unemployment, Salarial and Vocational Training Funds will be settled and entered by the companies jointly with the corresponding Social Security and in the same form and time period as these.

15th. -1. All undertakings, in the documents of discharge, discharge and variation of data of the employees, and the nominal relations of the employees to be submitted together with the settlement of quotas, shall record the type of contract with which they are subscribed, in accordance with the keys set out in the additional fifth of the Order of 8 April 1992, of the Ministry of Labour and Social Security, as amended by Order of 6 August 1992 and 18 January 1993.

2. The key types of contracts included in the fifth order of the Order of 8 April 1992, cited in the previous issue, are extended with the following:

Contract Type/Key

Part-time contract with provision of services less than twelve hours per week or forty-eight hours per month (Article 4.3 of Royal Decree-Law 18/1993 of 3 December 1993). /64

Learning Contract (article 3.2 of Royal Decree-Law 18/1993 of 3 December). /87

3. Until the Social Security General Treasury establishes the new model of high, low and variation of data of the workers, common to all the Social Security Regulations, the current one can be used for the high as a result of part-time contracts, for all contracts which require registration at the Employment Offices and for the other forms of employment, which are in use.

sixteenth. -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, the obligation to formalize the coverage of occupational accidents and occupational diseases by such workers, and to enter the quotas corresponding to the aforementioned 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.

The base so calculated will apply the quote rate of 1.5 per 100, of which 0.8 per 100 will correspond to I.L.T., and 0.7 per 100 to I.M.S.

seventeenth.-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 employment. objective causes, without prejudice to their right to claim from the State the amount of such wages and other compensation which may correspond to it, in accordance with the terms of Article 56 (5) of the Staff Regulations and in the Royal Decree 924/1982 of 17 April 1982 on claims to the State for processing salaries in (ii) the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities,

Eighteenth. -Workers who, under the National Agreement on Continuing Training, of 16 December 1992, whose registration and publication was agreed upon by Resolution of the Directorate-General for Labour, of 25 February 1992 1993, subject to an individual training permit, with the effect of suspending the contract of employment under the relevant Social Security Scheme, the special Convention with which it is to be concluded may be concluded for the period of time of the said permit. Social Security, in accordance with and applying the rules provided for in Chapter 1 of the Order of the Ministry of Labour and Social Security of 18 July 1991.

Nineteenth.-The domicile of the payment, as regulated in Article 77 of the Order of 8 April 1992, is extended, in addition to the quotas indicated in the second provision of the second provision of that Order, to the quotas corresponding to the apprentices, laid down in Article 14 of Royal Decree 2317/1993 of 29 December 1993. Until the General Treasury establishes the corresponding procedure, the revenue will be carried out by the company, using the models of the series TC1 and TC2 that, according to the Social Security System, correspond.

Transitional provisions

First. -1. Workers covered by the Special Scheme for Social Security of Workers on the Own or Self-Employed Account which, on the date of the introduction of the new bases of contribution laid down by Article 104 of Law 21/1993, 29 of In December, they would have opted for the maximum permitted bases until that time, until the last day of the month following that of the publication of this Order in the "Official Gazette of the State", any basis for listing the between the one for which they were listed and the maximum limit applicable to them, rounded down a multiple of 3,000. The new basis of choice shall be effective from 1 January 1994.

2. Similarly, the workers covered by the special scheme which, on 1 January 1994, are aged between 40 and nine and 50 and four years, may, until 31 March 1994, increase the value of the levy. which they have chosen, up to the maximum basis referred to in Article 11 (2), rounded up to a multiple of 3,000. The new base chosen will be effective from 1 January 1994.

Second. -In the special convention concluded before 1 January 1986, in the General Regime and in those Special Regiments which refer to that matter, and which are intended to protect situations (a) and (b) retirement and permanent invalidity and death and survivor's and survivors ' pensions, the latter two arising from common sickness or non-occupational accident, as well as from social services, the coefficient of 0.73 shall be applied for the purposes of determining the contribution during 1994.

Third. -In the special convention and other situations treated as high above 1 January 1986, which are intended to protect the situations and contingencies of health care by common disease, maternity and Non-work accident, family protection and social services, the coefficient 0.32 shall be applied.

Fourth. -For the purposes of determining the contribution to the special Convention signed in the Special System of Social Security of Workers for the Account of Own or Autonomous Communities, the coefficient shall be applied before 1 January 1986. of 0,73, provided that the special Convention does not cover the provision of health care. Otherwise, the applicable coefficient shall be 0,94.

Fifth. -As provided for in the transitional provision 14 of Royal Decree 2621/1986 of 24 December 1986, the levy applicable in the special agreements entered into in the Special Regiments integrated into the The General System of Social Security or the Autonomy Regime shall be determined by applying the following coefficients:

1. In the special convention signed in the extinct Special Regime of Railway Workers: 0.73.

2. In the Special Convention signed in the extinguished Special Regime of Trade Representatives:

2.1. In the special Convention signed under the legislation preceding the Order of 30 October 1985, and provided that the protective action of the Order does not include health care: 0,73.

If the Special Convention includes, within the protected contingencies, health care: 0.94.

2.2. In the special Convention signed in accordance with the provisions of the Order of 30 October 1985: 0,73.

3. In the special Convention signed in the extinct Special Regime of Artists:

3.1. In the special convention for the protection of situations and contingencies for permanent invalidity and death and survival, arising from common sickness or non-occupational accident, retirement and social services: 0,73.

3.2. In the special convention which, in addition to the situations and contingencies referred to in the preceding paragraph, is intended to protect health care: 0,94.

4. In the special Convention signed in the "Special" Special Regime for Social Security of the Toreros: 0.73.

5. In the Special Convention signed in the Especial Special Regime for Book Writers:

5.1. In the Special Convention for the protection of all protective measures provided for in the Special Regime, with the exception of health care: 0,73.

5.2. In the special convention whose content includes all the protective action provided for in the said special scheme, the single rate of contribution in force shall continue to apply.

Sixth. -In order to determine the quotation in the cases referred to in the second to fifth transitional provisions, the provisions of Article 18 of this Order shall apply.

Seventh.-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 1994, would have been made, may be entered in the same way, without a surcharge, in the period ending 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 indicated provision.

Eighth. -Taurine professionals and artists must formalize the annual declaration of performances made for the 1993 financial year within the period ending on the last day of the month following that of the publication of this Order in the Official Journal of the State.

Final Provisions

First. This Order shall enter into force on the day following its publication in the Official Journal of the State, with effect from 1 January 1994.

Second.-The Directorates-General for Planning and Economic Management of Social Security and Legal Management and the Working Entities 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, 19 January 1994.

GRINAN MARTINEZ

Ilmos. Mr Deputy Secretary of the Department and Secretaries-General for Employment and Industrial Relations and for Social Security.