Article 111 of Law 31/1991 of 30 December 1992 on the general budget of the State for 1992 lays down the bases and rates of contribution to social security, unemployment, wage guarantee fund and vocational training. the 1992 financial year, giving the Ministry of Labour and Social Security its number 8 to lay down the rules necessary for the implementation and development of the provisions of the year.

To this end, this Order is in line with the present Order, through which the legal provisions for social security contributions for the 1992 financial year are developed. It is not only the basis and types of contributions which are reflected in the legal text cited in the above mentioned legal text, but also in the development of the powers conferred by Article 111 (2.4) and (3.6) of Law 31/1991 of 30 December 1991. adapt the general contribution bases to the assumptions of contributions for days or hours, as well as to the contribution of the social security scheme in the special agricultural system.

Finally, and based on the provisions in it. Royal Decree 1245/1979, of 25 May, in this Order the coefficients applicable to determine the contribution to the Social Security in specific cases, such as those of the Special Convention, collaboration in the management of the Security Social 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 powers conferred on Article 111 (8) of Law 31/1991, of 30 December, of the General Budget of the State for 1992, and in the final provision of Royal Decree 1245/1979, May 25, according to the State Council, I have arranged:

CHAPTER FIRST

Social Security Quote

Section first. General scheme

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 or those who are entitled to receive on a monthly basis are entitled to (a) to be charged, if they are superior, by reason of the work carried out by an employed person, whatever form or denomination, without other exceptions than those corresponding to the non-computable concepts specified in the number 1 of the Article 73 of the recast of the General Law on Social Security, adopted by Decree 2065/1974, May 30.

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 accruals and are satisfied within the financial year 1992. 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 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; whichever is the lower or higher than that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those contracts of employment where, by law, 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 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 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 for contracts of employment in which the Legal provision is otherwise provided.

Item 2. Maximum and minimum quote tops.

1. The maximum ceiling for the contribution base to the General Social Security Scheme shall be, as from 1 January 1992, of 321,420 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, 65,670 pesetas per month.

For workers under the age of eighteen: 43,350 pesetas per month.

Article 3. Maximum and minimum contribution bases.

As provided for in Article 112.2 of Law 31/1991 of 30 December, the contribution to the General Social Security Scheme for common contingencies will be limited for each group of professional categories by the the following minimum and maximum bases:

Group	Professional Categories	Minimum Bases- Pesets/month	Maximum Bases- Pesetas/month
1	98,100	98,100	98,100 Centro_table_body " > 321,420
2	Technical Engineers, Perios, and Trained Assistants	81.360	321,420
3	Administrative and Workshop Chiefs	70,710	321,420
4	Untitled helpers	65,670	321,420
5	Administrative Officers	65,670	204,870
6	65,670		181.260
	7	7		65,670	181.260
		Pesetas/day	8
First and Second Officers		2.189	6.191
9	Third and Specialist Officers	2.189	6.191
10	Peons	2.189	6,042
11	Workers under eighteen years	1,445	3,532

Article 4. Quote Types.

As of 1 January 1992, the rates of contribution to the General Social Security Scheme will be as follows:

1. For common contingencies, 28.8 per 100, of which the 24 per 100 will be in charge of the Company, and the 4.8 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 111.2.3 of Law 31/1991 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 contribution for overtime, motivated by force majeure and the structural funds referred to in the Order of 1 March 1983, will be made at 14 per 100: the 12 per 100 in charge of the Company, and 2 per 100 by the worker.

The additional contribution for overtime that does not have the consideration referred to in the preceding paragraph shall be made at 28.8 per 100: the 24 per 100 in charge of the Company and the 4.8 per 100 in charge of the worker.

Article 6. Contribution during the situation of temporary 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 before the date of 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 in the company for the whole of the previous calendar month, the amount of the base 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 the fourth standard of Article 1 (2

.

Second.-When the worker had monthly remuneration and had stayed in the company for the entire calendar month prior to the start of the same situation, the basis of the listing of that month would be divided by 30, to effects of what was set in the previous rule.

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 the fourth rule of Article 1 (2), shall be the daily basis of quotation, which shall be multiplied by 30, to remain in the working incapacity for the whole month. transient, or because of the difference between that number and the number of days you 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 was initiated, 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 calendar year immediately preceding the date of payment shall be taken into account. 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.

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. For this purpose, 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 to the accident at work and occupational diseases, while the worker is in a situation of temporary incapacity for work, the enterprises may apply 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. Contribution to the discharge situation 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 occupational accident and occupational disease contingencies, the minimum price ceilings referred to in Article 2 (2) shall be taken into account.

Article 8. Basis for listing in the unemployment situation.

1. The basis of contributions for common contingencies, for those workers who are unemployed and for which there is an obligation to list, shall be equivalent to the average of the bases of the last six months of the listed occupation. for 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 the fourth rule of Article 1 (2

.

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 quotation bases established in 321,420 pesetas per month, will be distributed among all the companies in proportion to the number of hours worked in each of them.

Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him, provided that it is not superior to 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 the fourth standard 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 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 maximum limit of the quotation base, set at 321,420 pesetas per month, will be distributed among all the companies in the same proportion as it is for the common contingencies.

Second. The minimum rate of quotation shall be distributed among the various enterprises and shall 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 Company 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 proportion of 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, with the exception of The number 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.

3. The Provincial Directorates of the General Treasury of Social Security, on its own initiative or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with the number 1, when, according to with such distribution and other conditions which are present, appreciable deviations are produced in the resulting quotation bases.

Section 2. Special Agricultural Scheme

Article 10. Bases and types of quotation.

1. As from 1 January 1992, the rate of the contribution of the employed person shall be 11 per 100 and that of the self-employed person shall be 18 per 100.

2. Pursuant to Article 111.3.6 of Law 31/1991 of 30 December 1991, the minimum bases set out in the table set out in Article 5 of this Order shall constitute the basis for listing this Special Regime, and the resulting monthly fixed quota as from 1 January 1992, the following:

Listing Group

Professional Categories	Listing Base - Pesetas/month	Fixed quota - Pesetas/month
a) Unemployed Workers:
1	Engineers and licensors	98,100	10.791
2	Technical Engineers, Perits, and Assistants	81.360
	3	3	70,710	7,778
	4	Untitled helpers	65,670	7,794
5	Administrative Officers	65,670	7.224
	6	Subalternate	65,670	7.224
	7	Administrative Auxiliary	65,670	7.224
8	First and second officers	65.6.70	7.224
9	Third and Specialist Officers	65,670	7.224
	10	Unskilled eighteen-year-old workers	65,670	7.224
11	Workers under eighteen years	43,350	4,769
b) Self-employed workers, whatever their activity		65,670	11,821

3. The monthly fixed quota for selfemployed persons for the contingencies of occupational accidents and occupational diseases shall be 657 pesetas as from 1 January 1992.

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 1992, a quota of 1,445 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 328 pesetas, corresponding to 0,5 per 100 on that basis, for accidents at work and diseases professionals.

Those quotas will be entered together 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 as from 1 January 1992, the following:

Listing Group

7

9

Professional Categories	Daily Listing Base - Pesetas
1	Engineers and licensors
	2	2	3,619
	3	3	3	3	3.145
4	Help not graduates	2,921
5	Administrative Officers	2,921
6	2.921
Administrative Auxiliary	7	2,921
8	2,921
Third Officers and Specialists	2,921
10	Workers over the age of eighteen unskilled	2,921
11	Workers under eighteen years	1,928

The actual day quote will be obtained by applying the 13 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 11 to Royal Decree 2930/1979 of 29 December 1979 shall be exempt from the system of minimum premiums. (a) agricultural land, the rateable value of which, by 31 December 1989, was 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 type of quotation.

As of January 1, 1992, the rate and basis of contribution to this Special Regime will be as follows:

1. Quote Type: The 28.8 per 100.

2. Quote bases:

2.1 Minimum contribution base: 74,790 pesetas per month.

2.2 Maximum contribution base: 321,420 pesetas per month.

3. The contribution base for workers who, on 1 January 1992, are less than fifty-five years of age, shall be chosen by them, within the limits of the minimum and maximum basis, rounded up to a multiple of 3,000.

4. Workers who, on 1 January 1992, are aged 50 and five or more years, may choose from the minimum base set out in the 2.1 or the number of this article, up to a maximum limit of 171,000 pesetas. (a) monthly, except where they were previously listed on a higher level basis, in which case they may maintain that contribution base or increase it, at most, by the same percentage in which the maximum contribution base has been 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.

6. In accordance with Article 111, 4.4 of Law 31/1991 of 30 December, the quota to be entered shall be reduced by the application of the coefficient 0,55 per 100.

Section 4. Special scheme for household employees

Article 12. Base and type of quotation.

The rate and basis of contribution to this Special Social Security Scheme shall be as from 1 January 1992, the following:

Listing basis: 65,670 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 1969, the employer shall be taken to account for 18.3 per 100 and for the employee of home on 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 scheme for the Social Security of the Workers of the Sea

Article 13. Applicable rules.

In accordance with Article 111.6 of Law 31/1991 of 30 December, the provisions of the first section of this Chapter shall apply to the Special Regime of the Social Security of Workers At sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of Article 19 (6) of Decree 2864/1974 of 30 August 1974 on the recast of Laws 116/1969 of 30 December 1972 and 24/1972, of June 21, as well as established in the eighth additional provision of this Order.

Section sixth. Price reduction coefficients applicable to companies excluded from any contingency or to the collaborating companies

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

As of 1 January 1992, the reducing coefficients to be applied to the contributions payable by the companies excluded from any contingency shall be as follows:

(a) In companies excluded from the family protection contingency, the coefficient will be: 0.0093, of which the Company will be on account of 0.0077, and for the worker's account, 0.0016.

(b) In companies excluded from retirement and permanent invalidity and death and survivor's pensions, arising from common sickness and non-occupational accidents, the coefficient shall be: 0,5991, of which it shall be on behalf of the Company on 0.4992, and on behalf of the worker on 0.0999.

(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: 0,0500, of which shall be 0,0417 on behalf of the Company and 0,0083 per account of the Worker.

(d) In enterprises excluded from the contingency of provisional invalidity arising from a common illness or non-work accident, the coefficient shall be: 0,0055, of which the Company is responsible for 0,0046, and the worker shall be 0,0009.

e) In companies excluded from the contingency of health care by common sickness and non-work accident, the coefficient shall be: 0,1342 running on behalf of the Company on 0,1118, and on behalf of the worker on 0,0224.

(f) In companies excluded from the health care contingency in which the costs arising from the pharmaceutical supply are also assumed, it shall be reduced in addition to the coefficient 0,1342, the coefficient of 0,0562, of which 0,0468 shall be on behalf of the Company, and 0,0094 on behalf of the worker.

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

As of 1 January 1992, the reduction coefficients applicable to the quotas established by the companies authorized to cooperate voluntarily, in the management of health care and temporary incapacity for work, arising from common illness or non-work accident, shall be as follows:

1. Where the fees of the medical staff, which provides the health care, are satisfied by the collaborating company, the coefficient to be applied shall be: 0.1775, of which 0.1275 corresponds to the contingency of health care, and the 0.0500 to the temporary incapacity for work.

2. Where the fees of the medical staff are charged to the Social Security, the applicable coefficient shall be 0,1551; 0,1051 corresponds to the contingency of health care, and 0,0500 to the temporary incapacity for work.

Article 16. Application of the reducing coefficients.

The amount to be deducted from the quotation in the cases referred to in the preceding articles of this Section shall be determined by multiplying by the coefficients indicated or the sum of the same, if any, the resulting full quota of apply the existing single rate to the relevant trading bases.

Section 7. Coefficients to be applied to determine the contribution of the Special Convention and other situations treated as high

Article 17. Applicable coefficients.

In the Special Convention governed by Order of 18 July 1991 and other situations treated as high, the following coefficients shall apply:

(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 0,7348 as from 1 January 1992.

(b) Where the Special Convention, in addition to the situations and contingencies referred to in the preceding subparagraph, also includes health care, 0,9401.

c) In the cases of Special Convention during the situation of high special motivated by legal strike or lockout, 0.7348.

d) In the cases of Special Convention signed by contract workers on a part-time basis, as well as by workers who reduce the day for minor or disabled care, 0.6220.

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 the single rate of contribution, in force as a general rule, to the trading base.

(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 the Special Convention subscribed 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, on the subscription of a Special Convention for workers over the age of fifty-two years, recipients of the unemployment allowance with the right to pay for the contingency The following coefficients shall apply:

a) For retirement contingency: 0.3941.

b) For the contingency of permanent invalidity and death and survival arising from common illness or non-work accident and social services: 0.3407.

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. 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 in respect of the benefits of retirement, invalidity and death and survival: 0.5991, of which 0,4992 shall be the responsibility of the Company, and the worker at 0.0999.

(b) For improvements to the provision of temporary incapacity for work: 0,0500, for which the undertaking shall be on behalf of the Company on 0,0417 and on behalf of the worker, 0,0083.

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

Section ninth. Health care contribution in special cases

Article 21. Determination of quotas.

(a) The share of the medical-pharmaceutical assistance for common sickness which corresponds to the non-international collectives and International Conventions, with the exception of the exceptions which may be contained therein, shall be, as from 1 January January 1992, of 9,160 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 1992, in 488 pesetas per month.

The General Treasury of Social Security will apply to the concerts in force and to those who subscribe, from 1 January 1992, 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 1992 to the health care conventions covered by 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 1992, the quota for medical-pharmaceutical and social services in the cases provided for in Decree 670/1976 of 5 March of 5 March is fixed at 4,659 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 No 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 1992, by applying to the full quota the coefficient 0,2990, of which the Ministry of Labour and Social Security shall be reintegrated by the worker at 0,0498. For these purposes, the term 'share' means the result of applying to the minimum contribution basis for workers over the age of 18 years the rate of contribution in force in the General Regime.

Section 10th. Coefficients to be applied to determine the contributions from the Mutual Insurance and Social Security Occupational Accident and Social Security Workers and Collaborating Enterprises for the Support 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 24,40 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 Mutuae concerned, after the part relating to the reinsurance mandatory.

2. The coefficient for determining 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 shall apply to the contributions of accidents at work and occupational diseases raised by invalidity and death and survival.

Section 11th. Coefficients to be applied to determine the contribution of unemployment at 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 13 of Law 31/1984 of 2 August, the following reducing coefficients shall be applied: full quota to enter:

a) For healthcare: 0.7010.

b) In terms of family protection: 0.98.97.

c) In retirement: 0.6590.

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 Bulletin of the European Communities, adopted by resolution of the Directorate-General for Economic and Social Security, of 4 July 1986.

CHAPTER II

Unemployment contribution, wage guarantee fund and vocational training

Article 24. Bases and types of quotation.

1. The contribution base for unemployment, wage guarantee fund and vocational training in all the social security schemes covered by such contingencies shall be that corresponding to the contingency of accidents at work and occupational diseases.

2. The rates for unemployment, wage guarantee fund and vocational training shall be as from 1 January 1992 the following:

Unemployment: 7.3, of which 6.2 per 100 will be in charge of the Company and 1.1 per 100 in charge of the worker.

Wage 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 charged by the Company and 0.1 per 100 by the worker.

Article 25. Bases and types in the Special Agrarian System of Social Security.

1. The contribution to the contingency of unemployment 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 the price per day, fixed in the Article 10 (6) of this Order, the 7.3 per 100, of which the 6.2 per 100 shall be borne by the Company and the 1,1 per 100 by the worker.

2. The contribution to the wage guarantee fund for employed persons, included in the special scheme referred to in the preceding number, shall be obtained on the basis of the monthly basis of the actual contribution of 0,4 per 100 per day unique to the 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 them. 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 additional provisions of this Order.

CHAPTER III

Listing on partial-time contract assumptions

Article 27. Quotation bases.

1. The contribution to social security, unemployment, wage 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. To determine the monthly contribution basis for common contingencies, the following rules apply:

First.-The remuneration payable in the month referred to in the quotation shall be computed, regardless of 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 bases set out in Articles 28 and 29 of this Order or higher than the maximum established in general for the various groups of professional categories, these or those, respectively, shall be taken as a basis for quotation.

3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as for unemployment, wage guarantee fund and vocational training, the first, second and third rules shall be taken into account. of the preceding number, without, in any event, and as from 1 January 1992, the base thus obtained may be higher than the maximum ceiling referred to in Article 2 (1), nor less than the following amounts:

	Category	Minimum Base/Day - Pesetas	Minimum Base/Time - Pesetas
Workers over eighteen years	2.189	328
Workers under eighteen years	1,445	217

Article 28. Determination of the monthly listing basis.

1. The minimum monthly contribution basis, at work per day, will 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 1992, the minimum daily basis and for hours applicable to part-time work contracts will be as follows:

Listing Group

Professional Category	Minimum Base Per Day - Pesetas	Minimum Base Per Hour - Pesetas
1	Engineers and Licensed	4912	4912
	2	Technical Engineers, Perits, and Adjutants qualified technicians	2,712	407
3	2.357		2.357	2.357
	Untitled Assistant	2.189	328
5	Administrative Officers	2.189	328
6	Subalters	2.189	328
7	Administrative Auxiliary	2.189	328
8	First and Second Officers	328	328
	9	Third and Specialist Officers	2.189	328
10	Older workers eighteen unskilled years	2.189	328
	Workers under eighteen years	1,445	217

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 quote year, it shall be divided into 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 as an effective work in which the worker remains in a situation of temporary incapacity for work.

Article 31. 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 hours or days actually worked. If the sum exceeds the maximum contribution ceiling for Social Security, it will be distributed in this same proportion.

2. Where a worker who has a Special Convention is engaged on a part-time basis, the sum of the two contribution bases may not exceed the maximum contribution ceiling in force at any given time, and the basis of Quotation of the Special Convention in the amount necessary to ensure that the maximum contribution ceiling is not exceeded.

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 contract of employment for objective reasons, it shall be the 15 days following that of the the judgment referred to in Articles 275 et seq. of the Articulated Text of the Labour Procedure 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, a conciliation act, a 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 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 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 income shall be effected by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force in the months to which the These salaries 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 laid down in Article 1 of this Order, to which the undertakings must formalise, 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 1992.

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 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 current premium rate, 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 32 of this Order.

Additional provision fourth.

In the Special Regime of Coal Mining, the contribution of the difference that exists, if any, between the standard base and the maximum base of the professional category of the worker to be that above it, shall be carried out applying the coefficient of 0.7348.

Additional provision fifth.

1. In accordance with the provisions of Article 112.2.5 of Law 31/1991 of 30 December 1991, the maximum basis for the common contingency levy applicable from 1 January 1992 to representatives of trade shall be 129,150 pesetas. monthly.

2. However, the representatives of trade who, by 31 December 1991, 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 fixed at No 1 shall be borne by the trade representative himself.

Additional provision sixth.

1. The maximum bases for the contribution of artists ' common contingencies, integrated into the General Social Security Scheme under Royal Decree 2621/1986 of 24 December 1986, shall be as from 1 January 1992, 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 Masters Directors and Radio and TV Presenters	1	224,400
Seconds and third-party Masters Directors, first and second substitute Masters, and Orchestra Directors	2	224,400
choreographic Masters, Choir Masters, Pointer Masters, Band Managers, Rulers, Aptors, and Radio and Television Lockers	3	159.570
, Singers lyric and light music, Caricatos, Party Halls Animators, Dancers, Musicians and Circus Artists, Varieties and Folklore	3	159.570
Attachments	5	136.170
		7	7 Centro_table_body " > 123,540

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	224,400
Directors photograph	2	224,400
Production Directors and Actors	3	159.570
Decorators	4	136.170
Mounters, Dubbing Technicians, Technical Chiefs, and Dialog Adapters, Seconds Operators, Machines, Technical helpers, first production assistant, Photographer (photo fixed), Figurinists, Heads of Sound and Address Assistant	5	136.170
Help, Assistant Machines, Production Assistant Seconds, Filming Secretaries, Decorators, Hairdressers, Hairdressing Assistants, Sound Assistant, Secretary of production in service, assistant assembly, management aids, auxiliary staff Production, comparseria and figurehead	7	123,540

As provided for in Article 111 (6.1) of Law 31/1991 of 30 December 1992 on the General Budget of the State for 1992, 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 (4) of Royal Decree 2621/1986 of 24 December 1986 shall be as from 1 January 1992 and for each contribution group, the following:

	Pesetas/day
Group 1	Group 2
	7,380
	Group 3	Group 3	5.250
Group 4	Group 5
	4.480
7	Group 7	4,065

Additional provision seventh.

1. In accordance with the provisions of Article 111.d.7 of Law 31/1991 of 30 December 1991, the maximum bases for the contribution of taurine professionals, integrated in the General Regime pursuant to the provisions of the Royal Decree 2621/1986 of 24 December 1986 shall, from 1 January 1992, be as follows:

	Category	Listing Group	Pesetas/month
and Rejonators, classified in groups "A" and "B"	1	256,770
Bulls and Rejonators, classified in group "C"	3	232.170
Picators and Banders accompanying Group "A"	Bull Matadors	2	256.770
Restors Picators and Banderilleros.	3	232.170
Stoke and Adjutant Mozos, Puntillers, Noviers, and Comical Toreros	7	145.650

As provided for in Article 111 (7.1), Article 111, of Law 31/1991 of 30 December 1992, of the General Budget of the State for 1992 and Article 14.3 of Royal Decree 2621/1986 of 24 December 1986, the The contribution of the Taurine professionals shall be annual and shall be composed of the sum of the monthly maximum bases corresponding to each contribution group in which each professional category is covered.

2. The professionals who, by 31 December 1991, 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 quoted basis, as referred to in the preceding paragraph on the basis of the maximum contribution base established for each listing group, shall be the sole responsibility of the trading group itself. Taurino professional.

3. The basis for listing for the purposes of determining the contribution by the taurine professionals referred to in Article 14 (b), Article 14 of Royal Decree 2621/1986 of 24 December 1986, shall be as from 1 January 1992 and for each group of quotation, the following:

Group 2

	Pesetas/day
Group 1	79,300
73,000
Group 3	50,100
Group 7	21,000

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.

1. As from 1 January 1992, the minimum basis for listing, according to professional categories and for all contingencies and situations covered by the Special System of the Sea, of workers paid by the system 'to the party', including in the second group, of the groups referred to in Article 19.5 of Decree 2864/1974 of 30 August 1974, shall be equivalent to the remuneration fixed by the corresponding Provincial Directorate of Labour and Social Security for the financial year 1989.

These bases may not be lower than those of contributions which, for the various provinces, fishing arrangements and professional categories, are to be fixed in accordance with the provisions laid down in Article 4 of this provision, workers included in the third group of those set out in Article 19.5 of Decree 2864/1974 of 30 August 1974.

2. The maximum contribution ceiling, for all contingencies and situations protected by the Special Sea Regime, for the workers included in the second group, is limited to the result of increasing the remuneration fixed by the For the 1989 financial year, the Provincial Directorate of the Ministry of Labour and Social Security, in the following percentages:

Classification Group

60

Tope maximum percentage on base fixed in 1989
	75
60

However, workers who, on 31 December 1991, were listed on a basis higher than those resulting from applying the provisions of the preceding paragraph, may retain the same or increase them in the same way. percentage in which the maximum bases applicable to the General Regime have varied.

In no case shall the amount of the maximum bases resulting from the provisions of the preceding paragraphs be higher than that of the maximum bases referred to in Article 3. of this Order.

3. Where wages are settled and paid to workers referred to in the preceding numbers on dates other than accruals, the following rules shall apply:

First. -In no case will the monthly basis be less than the minimum ceiling stated in the number 1 of this provision.

Second.-The additional liquidations which come, in respect of each month, shall be carried out in accordance with the bases, ceilings, rates and other conditions in force on the dates corresponding to the salaries received.

4. The basis for listing, for all contingencies and protected situations in the Special System of the Sea, of the workers included in the third group of those laid down in Article 19.5 of Decree 2864/1974 of 30 August 1974, is determine 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 the representative trade union and business organizations, the Cofradias de Pescadores and Organisations de Producers Pesqueros, in which the fishery is represented local and down-shore coastal areas.

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.

In accordance with the provisions of Article 17 of Royal Decree 1992/1984 of 31 October, which regulates contracts in practice and for training, the contribution of workers to social security by contingencies Common will be obtained by multiplying the dues earned by the workers by the coefficient 0.6590.

Additional provision tenth.

The self-employed persons, included in the Special Agrarian Social Security Regime who wish to change the Entity for the coverage of professional contingencies, shall request such change expressly 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 calendar year.

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 (6) of this Order.

Additional disposition twelfth.

Unemployment fees, salary guarantee fund and professional training will be settled and entered by the companies in conjunction with the corresponding Social Security and in the same form and time period as these.

Additional disposition thirteenth.

1. All undertakings, in the documents of discharge, discharge and variation of data of the employees, as well as the nominal relations thereof to be submitted together with the settlement of quotas, shall record the type of contract with which they are subscribed, according to the following keys:

-Time Contract for Indefinite Time (Royal Decree 1991/1984):

Contract in Practices (Real Decree 1992/1984):

Contracts for Indefinite Time and By full day, covered by the measures established by Royal Decree 799/1985:

Unemployed persons under twenty-six years hired for indefinite time in replacement of retired workers (Royal Decree 1194/1985), subscribed before 1 June 1988

Conversion to Indefined Contracts with Unemployed Workers replacing retired workers (Royal Decree 1194/1985), signed before June 1, 1988

Type	Key
Contract for Time undefined	01
Contract as Employment Promotion Measure (Royal Decree 1989/1984)
service delivery every working day
With service delivery every business day, with reduction of the usual day	23
-time contract with fixed duration (Royal Decree 1991/1984):
service delivery every business day.	04
With service delivery every business day, with reduced workday	24
Situation partial retirement	34
Partial Relay Contract (Royal Decree 1991/1984):
Service Delivery Every Day	05
	With service delivery every business day, with reduction of the usual day
service delivery every working day	06
With service delivery every business day, with the usual workday reduction	26
	36
36
Table_table_izq"> Contract for training (Royal Decree 1992/1984):
service delivery every working day	07
With service delivery every business day, with the usual workday reduction
-time, no grant by vocational training:
of less than 25 workers	37
of equal or more than 25 workers	67
time, with training grant professional:
57
57
57		77
Contract for over forty-five years (Royal Decree 3239/1983, modified for the additional provision of Royal Decree 799/1985)	08
Contract with disabled workers (Royal Decrees 1445/1982 and 1451/1983):
Workers readmitted after permanent invalidity recovery or Partial incapacitated	29
workers under forty-five years
Forty-five years	59
retirement contracts at sixty-four years (Royal Decree-Law 14/1981 and Royal Decree 1194/1985)	10
Contracts derived from INEM and Central Administration conventions	12
Contracts derived from INEM conventions and other Organisms other than the Central administration	13
duration contract (Royal Decree 2104/1984):
Eventuals by production circumstances	15
By Launch of New Activity	17
18
18
Disemployees under the age of twenty-six	20
Workers that are incorporated as partners to Cooperatives	44
By conversion to its contract end in practices on another indefinite	46
By conversion to their completion of contracts for training on another indefinite	47
conversion into indefinite contracts, of the contracts in force for the publication of Royal Decree 799/1985, concluded under the arrangements provided for in Article 15 of the Staff Regulations (for a given work or service, possible, inter-inity, launch of new activity or temporary as job promotion measure)	48
61
Conversion to its End of Contract Relay Contract for indefinite and full time (Royal Decree 1991/1984, modified by Royal Decree 799/1985)	45
at Special Employment Centers (Order of February 21, 1986)	39
	49
Contracts that continue to be in effect, made under provisions already repealed:
in Protected Enterprises (Order of March 12, 1985)	51
DesEmployees over forty years (Decrees 1293/1970 and 1377/1975)
90
Table_table_izq"> Other contracts not included in previous sections	19

2. 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 their registration at the employment offices and for the other forms of employment, which are in use.

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 to carry out (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.

The base so calculated will apply the quote rate of 1.5 per 100, of which 0.8 per 100 will be for ILT, and 0.7 per 100 for IMS.

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 second provision of Law 4/1990, the General Budget of the State for 1990, and other supplementary provisions.

Additional provision sixteenth.

1. As from the entry into force of this Order, the figure of 500 workers, contained in Article 4 (a) (1), and Article 7 (1) (a) of the Order of the Ministry of Labour of 25 November 1997, shall be the same as that of the In 1966, for which the collaboration of enterprises in the management of the General System of Social Security is regulated, it is replaced by that of 250 workers.

2. From the date referred to in the preceding paragraph, paragraph (d) of Article 7 of the Order of the Ministry of Labour of 25 November 1966 on the cooperation of undertakings in the management of the scheme is repealed. General of Social Security.

Additional 17th disposition.

The Spaniards who have the status of officials of international intergovernmental organizations who, having exhausted the period laid down in Article 2 of the Order of 14 February 1980, have not subscribed to the Special Convention governed by Royal Decree 2805/1979 of 7 December 1979 may subscribe to it within the period of six months from the 1st of the month following that of the publication of this Order in the "Official Gazette of the State".

First transient disposition.

The workers included in the Special Regime of Social Security of the Workers for Account Propia or Autonomos that on the date of having effects the new bases of quotation established by article 111 of the Law On 30 December 1991, 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 of (a) the price of the product in which the product is listed and the maximum limit for the application, rounded to multiple of 3,000. The new base chosen shall be effective from 1 January 1992.

Second transient disposition.

In the special convention concluded before 1 January 1986, in the General Regime and in those Special Regiments which refer to that Convention in this field, and which have as their object the protection of situations and (a) the rate of retirement and permanent invalidity and death and the survival of the latter two arising from common sickness or non-occupational accident, as well as social services, the coefficient of 0,7348 shall be applied for the purposes of determining the Quote during 1992.

Transient Disposition third.

In the Special Convention and other situations considered to be high, prior to 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 0,3252 shall apply.

Fourth transient disposition.

For the purposes of determining the contribution to the Special Convention on Social Security of Workers of the Own or Self-Employed, before 1 January 1986, the coefficient of 0,7348 shall be applied, provided that the said Special Convention does not include the provision of health care. Otherwise, the applicable coefficient shall be 0,9401.

Transient disposition fifth.

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

1. In the Special Convention signed in the extinct Special Regime of Railway Workers: 0.7348.

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

2.1 In the Special Convention signed under the legislation before the Order of 30 October 1985, and provided that the protective action of the Order does not include health care: 0.7348.

If the Special Convention includes, within the protected contingencies, healthcare: 0.9401.

2.2 In the Special Convention signed in accordance with the provisions of the Order of 30 October 1985: 0.7348.

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 of permanent invalidity and death and survival, arising from common illness or non-work accident, retirement and services social: 0.7348.

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: 0,9401.

4. In the Special Convention signed in the extinguished Special Regime of Social Security of the Toreros: 0.7341.

5. In the Special Convention signed in the extinguished Special Regime of Book Writers:

5.1 In the Special Convention for the protection of all protective action in the Special Regime, with the exception of health care: 0.7348.

5.2 In the Special Convention, the content of which comprises all of the protective action dispensed in the Especial Regime, the single rate of contribution in force shall continue to apply.

Transitional disposition sixth.

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.

Transient disposition 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 1992, would have been made, may be entered, without a surcharge, in the period ending on the last day of the second month following that of the publication of this Order in the "Official State Gazette".

2. In addition, the differences in contributions which arise as a result of what is laid down in the first transitional provision, where the workers to whom it refers, opt for a higher contribution basis than that for which the 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.

First disposition first.

This Order shall enter into force on the day following its publication in the Official Gazette of the State, with effect from 1 January 1992.

Final disposition second.

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, 16 January 1992.

MARTINEZ NOVAL

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