Illustrious lords:

The new rules of contribution for the financial year 1985 by Royal Decree 1/1985, of 5 January, it is necessary, for a better application of the same, to proceed to develop the previewed in the Royal Decree cited.

In its virtue, this Ministry, in use of the privileges conferred by the final disposition of the Royal Decrees 1245/1979, of 25 May, and 1/1985, of 5 January, has arranged:

CHAPTER FIRST

Social Security Quote

Section 1. General Regime

Article 1. º

1. The contribution base for all the contingencies and situations covered by the protective action of this scheme shall be determined by the remuneration which the worker or the person in question is entitled to receive on a monthly basis (a) by virtue of the work which he or she carries out as an employed person, whatever form or denomination, without other exceptions than those corresponding to the non-computable concepts specified in Article 73 (1) of the General Law of the Social Security 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 (i) an amount of more than one month, or which is not of a periodic nature and is satisfied within the 1985 financial year. To this end, the estimated annual amount of such extraordinary rewards and other remuneration shall be divided by three hundred and sixty-five days, 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 indicated annual amount 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 laid down in Article 5. of Royal Decree 1/1985 of 5 January, 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 quotation basis shall be normalized by adjusting it to the nearest multiple of 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 corresponding maximum.

3. The first, second and fourth rules of the preceding number shall apply in order to determine the contribution basis for each month for occupational accidents and occupational diseases. The quantity thus obtained may not be less than the corresponding minimum ceiling laid down in Article 3 of Royal Decree 1/1985 of 5 January, not exceeding the ceiling of 229,260 pesetas per month fixed in Article 2. Decree, whatever the number of hours worked per day except in those contracts of work where, by legal provision, the opposite is available.

Art. 2. º

During 1985 the rates of social security contributions will be as follows:

1. For common contingencies, 28.6 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.

Art. 3. º

1. 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. In such a case, the applicable contribution basis for the common contingencies shall be that corresponding to the month before the date of incapacity.

For the application of the provisions of the preceding paragraph, the following rules will be taken into account:

First.-In the case of remuneration which is satisfied on a daily basis, or where the worker has not stayed in the company for the whole of the preceding calendar month, the amount of the contribution base 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 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 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 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. 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, account shall be taken of the average of those actually carried out and quoted during the calendar year immediately preceding the date of initiation of such a situation.

To this effect, the number of hours made will be divided by 12 or 365, depending on whether the worker's remuneration is met or not on a monthly basis.

3. 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, undertakings may apply the percentages corresponding to heading 126 of the the premium rate in force, whichever is the professional category and the worker's activity.

Art. 4. º

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 3 of Royal Decree 1/1985 of 5 January.

Art. 5. º

1. The basis for common contingencies of 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 occupation listed by the such contingencies.

2. In the case of suspension and reduction of working hours, the basis for the contribution of such workers to the contingencies of accidents at work and occupational diseases will be the average of the bases of the last six months of occupation listed by such concepts.

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

Art. 6. º

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 229,260 pesetas per month in article 2. of Royal Decree 1/1985, of 5 January, will be distributed among all the companies in proportion to the number of hours that work on each one 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 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 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 has different minimum rates of contribution for his work classification, the minimum base of the higher value shall be taken for distribution.

B) For occupational accident and occupational disease contingencies:

First.-The ceiling of the contribution base, set at 229,260 pesetas per month in Article 2. of Royal Decree 1/1985, of 5 January, will be distributed among all the Emprosas in the same proportion as that common contingencies.

Second. The minimum contribution ceiling for the worker will be distributed among the different companies and will be applied for each of them in the same way as the one indicated by the ceiling.

Third. The basis of quotation shall be for each Company that is as referred to in Article 1, with the limits assigned to it in accordance with the first and second preceding rules.

2. The pro rata referred to in the preceding number shall be carried out, at the request of the undertakings or workers concerned, by the Territorial Social Security Treasury, 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.

3. The territorial treasuries of Social Security, of its own motion or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with No 1, when in accordance with that distribution and Other conditions which are met are appreciable deviations from the resulting contribution bases.

Section 2. Special Agricultural Regime

Art. 7. º

1. The contribution to the Special Agricultural Social Security Scheme shall be made in accordance with the rates set out in Article 8. of Royal Decree 1/1985 of 5 January,

2. Pursuant to the provisions of Article 8 (4) of the Royal Decree, the minimum bases set out in the table set out in Article 5. of that rule shall constitute the basis for listing this Special Regime, which shall be the following:

Listing Group

4.386

Professional Categories	Monthly Base of quotation - Pesetas	Monthly Fixed Couta - Pesetas
	a) Employee account workers:
		Engineers and Licensed	67.570
2	2	58,060		5,044
	5,044
5.044
	3	48,730		4.386
4	Untitled helpers	43.370	3,903
	5	Administrative Officers	43.370	3,903
6	Subalters	43,370	3,903
7	Administrative auxiliaries	43,370	3,903
8	Officers 1. and 2.	43,370	3,903
9	3 and 3 Officers Specialists	43,370	3,903
10	Unskilled 18-year-old workers	43,370	3,903
11	Workers 17 years	26,580	2.392
12	Workers under 17 years	16,800	1,512
	b) Self-employed workers, whatever their activity	43,370	6,072

3. The monthly fixed fee for self-employed persons for the contingencies of occupational accidents and occupational diseases shall be 433 pesetas.

4. The self-employed persons who are entitled to the voluntary improvement of temporary incapacity for work, as laid down in Royal Decree 1976/1982 of 24 July, will pay a monthly fee of 954 pesetas, resulting from the application of the The rate of the 2.2 per 100 common sickness, maternity and non-employment accident rate plus another 217 pesetas, corresponding to 0.5 per 100 on that basis, for accidents at work and occupational diseases.

Those quotas will be entered together with the mandatory one.

5. Quotation for actual days.

5.1 The daily basis of the actual trading contributions for each of the groups of workers engaged in agricultural work as an employed person shall be as follows:

Group

12

Professional Category	Daily Base of quotation - Pesetas
1	Engineers and Licensors	2,830
2	Technical Engineers, Perios, and Adjutants
3	Administrative and workshop managers	2,430
4	Untitled helpers	2.120
5	administrative officers	1,880
6	1,880	1,880
7	Administrative Auxiliary	1,880
8	Officers 1. and 2. ª	1,880
9	3. and Specialist Officers	1,880
10	Unskilled 18-year-old workers	1,880
11	1,150
Workers under 17 years	730

5.2 The actual trading rate will be obtained by applying 6 per 100 to the quote basis.

a. For the purposes of listing for occupational accidents and occupational diseases, the system of minimum premiums laid down in the 12th standard of Annex II to Royal Decree 2930/1979 of 29 December 1979 shall be exempt from the system of minimum premiums. Agricultural or Pequaria-based on the basis of Article 1 (1) of Regulation (EC) No 550/2014. However, the existing regime in the provinces of Valencia, Alicante, Castellón and Murcia will continue to apply.

Section 3. Special scheme for self-employed or self-employed workers

Art. 8. º

As of 1 January 1985, the type and basis of contributions to this Special Regime will be as follows:

1. Type of quotation: 28.8 per 100.

2. Quote bases:

2.1 Minimum contribution base: 42,300 pesetas per month.

2.2 Maximum contribution base: 229,260 pesetas per month.

3 The contribution basis for workers who, on 1 January 1985, are less than fifty-five years of age, shall be the one chosen by them within the limits of the minimum and the maximum rounded to multiple of 3,000.

4. Workers who, on 1 January 1985, are aged 50 and over or over, may choose from the minimum base set out in the number 2.1 or that they wish, rounded up to a multiple of 3,000 up to a maximum limit of 120,000 Monthly pesetas, except as provided for in Article 26 of the Ministerial Order of 24 September 1970.

Section 4. Special Regime of Trade Representatives

Art. 9. °

1. The type and basis of general and compulsory contribution to this Special Scheme of Social Security, as from 1 January 1985, shall be as follows:

General and mandatory rate of contribution: 28.8 per 100, of which 24 per 100 will be in charge of the Company and 4.8 per 100 will be in charge of the worker.

Monthly Quote Base: 43,370 pesetas.

Daily Quote Base: 1,446 pesetas.

2. As from 1 January 1985, the monthly amount of the instalments of voluntary improvement of the general and compulsory basis will be the multiple of 3,000. The ceiling for improvement is set at 183,000 pesetas per month. The daily amount of these tranches shall be a multiple of 100 pesetas.

3. The rate of contribution on the voluntary improvement tranche will be 28.8 per 100, running at the Company's level of 7.5 per 100 and per employee's account of 21.3 per 100.

Section 5. Special Regime of Book Writers

Art. 10

The type and basis of compulsory contribution to this Special Social Security Scheme, from 1 January 1985, shall be as follows:

Quote Type: 28.8 per 100, being in charge of the Company the 5.7 per 100, and in charge of the worker the 23.1 per 100.

Quotation basis: 42,300 pesetas per month.

Section 6. Special Regime of Home Employees

Art. 11

The rate and basis of contribution to this Special Social Security Scheme, as from 1 January 1985, will be as follows:

Quote Base: 42,300 pesetas

Quote Type: 20 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 2346/1959, of 25 September, it shall be of the employer's account of 16,5 per 100 and of the employee of home on 3.5 per 100. On the other hand, where the household employee provides services on a partial or discontinuous basis to one or more employers, the rate of contribution indicated above shall be the sole responsibility of the employee.

Section 7. Special toreros scheme

Art. 12

1. The rate and basis for the contribution of the Taurian professionals to this Special Social Security Scheme, as from 1 January 1985, will be as follows:

Quote Type: 22 per 100.

Minimum Quote Base: 42,300 pesetas per month

Maximum contribution base: 229,260 pesetas per month.

2. The other trading bases shall be between the minimum and the maximum, rounded to a multiple of 3,000,

3. The maximum limit for the choice of the basis for the contribution of taurine professionals, who are ten or fewer years old in 1 January 1985 in order to meet the minimum retirement age, is fixed at 120,000 pesetas per month.

Art. 13

1. The amount of contributions to the Special Regime for Social Security of the Toreros, which correspond to the organizers of bullfighting shows, for each show organized during the year 1985, will be as follows:

picators

	Class	Pesetas
Corridas in Places first	281,000
Corridas in second places	234,000
186,000
186,000
Rejoneo	188,000
Novillada with picators
75,000
47,000
Beceerred	47,000

2. The amounts set out in the preceding number shall apply to contributions payable since 1 January 1885.

Section 8. Special Social Security Regime for Professional Football Players

Art. 14.

The minimum and maximum rates of contribution, as from 1 January 1985, will be as follows depending on the category of the Club:

	Category	Minimum Base - Pesetas/month	Maximum Base - Pesetas/month
First Division	56,050	190.030
448,730		166.350	Third Division
Third Division	43,370	135.240

The rate of contribution to this Special Social Security Scheme will be, as of 1 January 1985, from 16 per 100, with the Company being in charge of 11,2 per 100 and in charge of the worker at 4,8 per 100.

Section 9. Special social security scheme for artists

Art. 15

1. The contribution base to the Special Regime for the Social Security of Artists for the work of theatre, circus, music, varieties and folklore, including those for radio and television or through recordings, will be constituted by the total remuneration, whatever form or denomination, which is entitled to the worker or the person who actually receives, from being above, in accordance with the rules in force in the General System of Social Security to determine the monthly contribution basis for common contingencies. This basis shall, for each group of professional categories, have the minimum and maximum amounts set out below:

	Professional Categories	Minimum Bases - Pesetas/month	Maximum Bases - Pesetas/month
I	Directors, choreographic, scene and artistic directors, cartel headers, concertgoers, protagonists, or special contributors, first teachers, directors and presenters of radio and television programs	87,570	81 000
II	Papers principal, tiples, tenors, baritones and bass not included in cartel headers or protagonists, second and third master teachers, first and second teachers, substitutes and conductors	58,050	74.100
	and Collaboration Actors, Caricates, Compresses, Singers, and Party room animators, choreographic teachers, first dancers, choir teachers, teachers pointers, band directors, components of musicowel ensembles that act as soloists and radio and television announcers
III	Cast Actors, circus performers, varieties and folklore, helpers and management secretaries, representatives, pianists and orchestra teachers, instrumentalists, regenders and pointers	48,730	67,200
IV	Coros, set and meritorious	43,370	58 500

2. In accordance with the second, second, first and second provisions of Decree 2133/1975 of 24 July 1975, those professionals in Group I who, in accordance with their contract, receive monthly amounts in excess of the maximum The contribution of the group shall be listed by the group until the amount resulting from the annual increase in the maximum contribution base is calculated.

3. The amount of the quotation bases shall be normalized by adjusting it to the nearest multiple of 300 by default or excess; the said amount shall be equal to two consecutive multiples. Standardisation shall not proceed when the amount of the contribution base matches the corresponding maximum and minimum amounts.

4. The adjustments to be made in order to transform the monthly contribution bases into daily life shall be carried out by dividing the latter by 30.

Art. 16

1. The basis for the contribution of workers to the production, dubbing or synchronisation of films, both in the form of films and in the form of advertising or television shorts, shall be of a daily character, and their amount will be determined by the result of multiplying the daily amount of the minimum interprafesional wage in force at each moment, increased by a sixth of its own amount by the number of times that is established, for each professional category, in the next scale:

	Professional Category	Listing Base (number of times to be taken into account the minimum wage interprofessional)
I	Directors, protagonists, and contributors special	6
	Directors	5
	4	4	2.5
	Decorators	3.5
	(non-protagonists) papers	4
	III	2.5	2.5	III	Zant_table_izq"> Seconds operators, makeup artists, technical helpers, first production assistant, photographers (photo fixed), figurists, sound heads, and direction helpers	2.5
IV	Help operators, make-up assistants, second production assistants, taxiing secretaries, decorators, hairdressers, hairdressers, sound assistants, production secretariats in filming and secondary roles	2
	assembly	1.5
V	Address aids, makeup auxiliaries, and 1.5
Auxiliary	1
VI	Double Actors	2
VII	Supporting actors and actors
	Specialists	4
and figuration	1

2. The total amount of the quotation bases which, upon completion of the production of the film, corresponds to the worker in no case may be less than that which would have been the case for the application of the fixed base system per film determines the additional provision, second, 1, 2, of Decree 2133/1975, of 24 July.

3. The basis of quotation resulting from the provisions of the provisions of paragraph 1 shall be standardised in accordance with the provisions of numbers 3 and 4 of the previous Article.

Art. 17

The rules of the previous Article, except as set out in the number 2 of the Article, shall apply to the determination of the basis for the contribution of the work of the short films called cultural, in respect of which it shall be in the following scale:

	Professional Category	Listing Base (number of times to be taken into account the minimum wage interprofessional)
Special	Principals and protagonists
I	Photo and Production Directors	2.5
II	Chief technicians, assemblers, decorators, and lead roles	2
III	Seconds operators, makeup, production assistants, and technicians	1.5
IV	Remaining staff	1

Art. 18

1. The rate of contribution for the common contingency shall be 28,8 per 100, of which the 22 per 100 shall be borne by the Company, and 0,8 per 100 by the worker.

2. For the contribution of accidents at work and occupational diseases, the premium, of 1.60 per 100, shall be applied by the Company; 0,85 per 100 shall correspond to ILT, and 0,73 per 100, to IMS.

3. The rates of contribution for unemployment, the salary guarantee fund, the vocational training and the solidarity fund for employment shall be those laid down in general in Articles 31 and 32.

Section 10. Special schemes for the social security of seafarers

railway workers

Art. 19

According to the provisions of Article 20 of Royal Decree 1/1985 of 5 January, the table of minimum and maximum bases and the rates of contribution for the Spatial Regimes of the Social Security of the Workers of the Sea and of Railway Workers shall be determined in Articles 5 and 6 of that Royal Decree.

Section 11 Coefficient contribution reducers applicable to companies excluded from any contingency or to collaborating companies

Art. 20

The reduction coefficients to be applied to the quotas payable from 1 January 1985 by the companies excluded from any contingency shall be guide Ios:

(a) In companies excluded from the family protection contingency, the coefficient shall be 0,0192, of which the Company shall be at the rate of 0,0160, and on behalf of the worker, 0,0032.

(b) In companies excluded from the contingency of temporary incapacity for work arising from a common illness or non-work accident, the coefficient shall be 0,0546, for which the undertaking shall be on behalf of the Company on 0,0455, and on behalf of the worker on 0.0091.

(c) In undertakings excluded from the contingency of provisional invalidity arising from a common illness or non-work accident, the coefficient shall be 0,0173, of which the undertaking shall be the responsibility of the undertaking, the 0,0144 and for the account of the worker. 0.0029.

(d) In companies excluded from the contingency of health care by common sickness and non-work accident, the coefficient shall be 0,125; it shall be borne by the Company at 0,104, and on behalf of the worker, 0,021.

In companies excluded from the health care contingency in which the costs arising from the pharmaceutical provision are also assumed, it will be deducted. in addition, the coefficient of 0,027, of which 0,022 shall be on behalf of the Company, and 0,005, on behalf of the worker.

Art. 21

The reduction coefficients applicable to the quotas established from 1 January 1985 by the undertakings 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 providing the health care are satisfied by the contributing undertaking, the coefficient to be applied shall be 0,180, of which the 0,125 corresponds to the health care contingency, and 0,055, to the temporary incapacity for work.

2. Where the fees of the aforementioned medical staff are charged to the Social Security, the coefficient to be applied shall be 0,155, of which 0,100 corresponds to the contingency of health care, and 0,055, to the incapacity for work transient.

Art. 22

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 12. Coefficients to be applied to determine the contribution of the special convention and other situations treated as high

Art. 23

In the cases of special agreement and other situations assimilated to that of discharge in the General Regime, Special Regime of Coal Mining and in those other Regimenes that in this matter are referred to that, the coefficients to apply for the purpose of determining the contribution during 1985:

(a) In the special convention and other situations treated as high as the protection of situations and contingencies for health care by common disease, maternity and non-occupational accidents, protection to the family and social services, will be 0.302.

(b) In the special convention and other situations treated as high as the object of which is the protection of situations and contingency of retirement, permanent invalidity and death and survival resulting from common illness or non-work accident and social services, will be 0.735.

Art. 24

1. In the Special Regiments of Social Security of Workers of the Own or Autonomous Account and of Representatives of Commerce, the special convention shall be aimed at the protection of situations and contingencies of permanent invalidity, death and survival, arising from common illness or accident, retirement, family protection and social services.

2. During 1985, the coefficient to be applied for determining the contribution in the special convention situation shall be 0,754.

Art. 25

1. In the Special System of Social Security of Book Writers, the special agreement shall be aimed at the protection of the situations and contingencies that make up the protective action of the said regime, with the exception of assistance. health.

2. The co-effectiveness to be applied in determining the contribution during 1985 in the special convention situation shall be 0,754.

Art. 26

In the Special Regime of Social Security of Artists, the coefficients to be applied to determine the contribution during 1985 in the cases indicated will be as follows:

(a) In the special convention and other situations treated as high, which are intended to protect the situations and contingencies of permanent invalidity, death and survival resulting from common illness or accident non-work, retirement and social services, will be 0.736.

(b) In the special convention other situations treated as high, which are intended to protect the situations and contingencies of health care by common disease, non-work accident and maternity, invalidity permanent, death and survival from common illness or non-work accident, retirement and social services will be 0.925.

Art. 27

In the Special Regime of Social Security of the Toreros, the coefficient to be applied to determine the contribution during 1985, in the cases of special agreement and other situations treated as high as they are intended to be the protection of permanent invalidity and death and survival contingencies arising from common illness or non-work accident, retirement and social services, shall be 0.735.

Art. 28

To determine the quotation in the cases referred to in Articles 23 to 27, both inclusive, the following shall be performed:

(a) The full quota shall be calculated taking into account the bases and the existing single rate of the General Regime or the Special Regiments concerned.

(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.

Art. 29

1. The provisions of the foregoing Articles shall not apply to those special conventions whose contents comprise the whole of the protective action of the scheme in question, in which the rate of contribution in force shall continue to be applied for such assumptions.

2. The contribution of the Special Agrarian Regime to the various forms of special agreement for the employees of the Special Agrarian Regime shall continue to be made in accordance with the rates currently in force.

Section 13. Coefficients to be applied to determine contributions to the support of the common and social services in charge of the mutual employers of accidents at work and collaborating companies

Art. 30

1. The contributions of the Employers ' Associations of Work Accidents to the maintenance of the common and social services of Social Security, as referred to in Article 2. of Royal Decree 1245/1979, of 25 May, will be determined by applying the coefficient of 24,40 per 100.

During the period from 1 January to 31 December 1985, the General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each one of the Mutuas concerned, once the part relating to the compulsory reinsurance has been discounted.

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 accident contingencies is fixed at 31.30 per 100. work and occupational disease, as a contribution to the support of the common and social services of social security and to the contribution to other general expenditure and to the requirements of national solidarity.

This coefficient shall be applied to the accident and occupational accident and occupational diseases raised by invalidity and death and survival during the period from 1 January to 31 December 1985.

CHAPTER II

Unemployment Contribution, Salary Guarantee Fund, Vocational Training and Solidarity Fund for Employment

Art. 31

1. The contribution base for Unemployment, the Salarial Guarantee Fund and the Vocational Training Fund will be the corresent to the contingencies of accidents at work and occupational diseases.

2. The rates of contribution for Unemployment, the Guarantee Fund and the Vocational Training Fund are as follows:

-Unemployment: The 6.3 per 100, of which the 5.2 per 100 will be the Company's and the 1.1 per 100 in charge of the worker.

Salary Guarantee Fund: The 1.1 per 100 in charge of the Company.

-Professional Training: 0.22 per 100, of which 0.12 per 100 will be charged by the Company and 0.10 per 100 by the worker.

Art. 32

The contribution base to the Solidarity Fund for Employment will be the same as Vocational Training. The rate of contribution shall be 0,56 per 100, of which the EI shall be 0,28 per 100, and the other 0,28 per 100 in charge of the worker.

Art. 33

The contribution to the contingency of unemployment of employed persons of a fixed character, included in the Special Agrarian Social Security Scheme, will be obtained by applying to the monthly basis of contributions per day Actual, fixed at the number 5.1 of Article 7. of this Order, 6,4 per 100, of which 5,2 per 100 shall be borne by the employer and 1,1 per 100 by the worker.

Art. 34

In the Special Regime of Social Security of the Workers of the Sea, to the basis of contribution for unemployment of the workers included in the second group, determined in accordance with the provisions of Article 18 of the This Order shall apply to it the weightings referred to in Article 19 (5) of Decree 2864/1974 of 30 August 1974 and the Order of 22 November 1974.

CHAPTER III

Listing on partial-time contract assumptions

Art. 35

1. The contribution to Social Security, Unemployment, the Guarantee Fund, Vocational Training and the Solidarity Fund for Employment, which is derived from part-time work contracts, shall be carried out on the basis of the hours or days actually worked. in the month that is considered.

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

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 non-periodic in character, unless they have been part of the remuneration due in the previous month.

Third.-The monthly basis of quotation resulting from the application of the above rules will be rounded up to a multiple of 300 nearest.

Fourth. -If the monthly basis of quotation resulting from the provisions of the above rules is lower than the minimum bases set out in Articles 36 and 37 of this Order, or higher than the maximum (a) in general for the various groups of professional categories, these or those, respectively, shall be taken as a basis for quotation, without, in any event, the monthly basis of contributions may be less than one third of the minimum base for workers over the age of 18.

3. In order to determine the basis of contributions for the contingencies of occupational accidents and occupational diseases, as well as those relating to Unemployment, the Guarantee Fund, Vocational Training and the Solidarity Fund for Employment, the take into account the first, second and third rules of the preceding number, without, in any event, the base thus obtained may be higher than the maximum ceiling laid down in Article 2 of Royal Decree 1/1985 of 5 January, or less than the amounts following:

		Minimum Base
		Day	Time
Workers over 18 years	1,446	217
	886
under 17 years	560	84

Art. 36

1. The minimum monthly basis of contribution per day will be the result of multiplying the days actually worked by the minimum time base set out in the following article. This result will be rounded up to the nearest multiple of 300.

2. The minimum monthly basis of contribution on the 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.

Art. 37

As of 1 January 1985, the minimum daily and hourly basis for part-time work contracts will be as follows:

Listing Group

2

4

9

10

Professional Category	Minimum Base per day - Pesetas	Minimum Base per hour - Pesetas
1	Engineers and Licensors	2.292	338
Technical Engineers, Perits, and Trained Assistants	280
3	3		1,624
	4
Untitled helpers	1,446	217
5	Administrative Officers	1,446	217
6	Subalterns	1,446	217
7	Administrative Auxiliary	1,446	217
8	1,446		217
	9	1,446
10
Workers over 18 unqualified	1,446	217
	11	17-year-old workers	886	133
	12	Workers under 17 years	560	84

Art. 38

1. The basis for listing during the transitional incapacity situation in which the obligation to list remains, even if this is a cause of suspension of a work contract, and which will serve as a regulatory authority for the calculation of the benefit The total annual contribution shall be divided by the total annual contribution for 12 months.

If the person concerned does not credit a year of contribution, the contributions made in each period shall be calculated on a yearly basis and divided by 12.

In both cases, the basis of quotation that is, if the base is higher than the minimum, will be rounded to the nearest multiple of 300.

2. The basis for the contribution thus obtained, which shall be the regulator for the calculation of the economic subsidy corresponding to that situation, shall be used both to make the contribution to Ios days to which it relates and to the payment of the subsidy. for such days, within each month.

Art. 39

1. Where a worker provides services in two or more undertakings on a part-time basis, as referred to in this Order, 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 agreement is hired 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 agreement in the amount necessary to ensure that the maximum ceiling is not exceeded.

ADDITIONAL PROVISIONS

First.

1. Where, by virtue of a legal provision, a collective agreement or a court judgment is paid retroactively, the income of the liquidations of the quotas to be carried out for the purposes of Social Security, Unemployment, Guarantee Fund, Vocational training and the Solidarity Fund for Employment as a result of the same, shall be carried out within the month following the month in which the salaries were paid, by means of the corresponding supplementary settlement, to the end of which take the bases, ceilings, rates and conditions in force in the months to which the said 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) additional settlement of the price differences relating to Ios months of the year already passed and increase, in the relevant part, the contributions to be paid during the 1985 financial year.

Second.

The articles which are then expressed, of the Order of 24 January 1976 for the application and development of Decree 2409/1975 of 23 August, which regulates the Special Regime of Social Security of the Trade representatives are amended as follows:

1. Articles 68, Nos 3 and 4 of 69 and 71 shall be worded as follows:

" Article 68. Voluntary improvement of the contribution base.

The voluntary improvement of the general and compulsory contribution base of this Special Regime will be performed according to the tranches and limits set by the Ministry of Labor and Social Security. "

" Article 69. Choice and waiver of base improvement.

3. Trade representatives may apply for the voluntary improvement of the general contribution base and require or change the one which they would have chosen before 1 October of each year and for the purpose of applying from 1 January onwards. January of the following year.

4. The express waiver of the voluntary improvement of the general and compulsory contribution base may be requested before 1 October of each year and shall take effect from 1 January of the following year. '

" Article 71. Limit to successive elections.

Trade representatives of the age of fifty-five or more years at the time of the change of the improved base to raise the amount of the improvement of their contribution base will be able to choose each year between:

1. One or more tranches comprised between the base improvement for which they were trading and the maximum limit indicated in the previous article's number 1, referred to at the time of the effect of the base change.

2. One or more tranches between the base improvement for which they were listed when making the choice, to be higher than the maximum limit set out in the previous Article's number 1, and the result of applying it to the percentage of the increase in the minimum inter-professional salary in force before such an election, rounded up to the multiple indicated by the Ministry of Labour and Social Security, without, in any case, the sum of the general and compulsory contributions and the improvement of that base may exceed the amount of the maximum contribution ceiling established for the General Regime. "

2. A number 3 is added to Article 73, the wording of which is as follows:

" Article 73. Benefit regulatory base.

3. The basis for the allowance which, as a temporary incapacity for work, is to be paid to the worker shall be as follows:

3.1 If the trade representative credits the required contribution period for the right to this benefit, both for the general compulsory and for the improvement, the regulatory basis for the calculation the allowance shall be the sum of the compulsory general and the amount corresponding to the tranche of improvement which is accredited.

3.2 If you do not have an accredited listing period in Io for the base corresponding to the improvement tranche, the. (a) the basis for the abovementioned economic subsidy shall be that corresponding to the compulsory general basis. At the time of the meeting of the financial contribution period for the improvement tranche, the regulatory base to be used to determine the amount of the subsidy shall be made up of the sum of the bases referred to in the preceding number. '

Third.

Article 26 (2) of the Order of 24 September 1970, in the wording given by the Commission of 3 February 1984, laying down rules for the application and development of the special scheme for the social security of the Workers per Account Own or Autonomy shall be drawn up as follows:

" Article 26. Subsequent base changes.

2.2 A base which is understood to be between the one for which they were listed on the basis of the choice, to be that base of greater value than the ceiling set out in the previous Article's number 1, and the resulting apply to this percentage of the increase that has been experienced by the minimum interprofessional salary in force before making such a choice, rounded up to the multiple indicated by the Ministry of Labour and Social Security. In no case shall the listed contribution base be higher than the current maximum contribution ceiling. '

Fourth.

Article 24 (2) of the Order of 30 December 1981, in the wording given by the Commission of 3 February 1964, laying down detailed rules for the application and development of high and low-level membership, and The collection of Royal Decree 1024/1981, of 22 May, for which the Special Regime of the Social Security of the Toreros is regulated, is worded as follows:

" Article 24. Subsequent base changes.

2. By way of derogation from the preceding number, who are less than ten years old in order to meet the minimum retirement age at the time of the voluntary base change, they may choose between:

2.1 A basis between the one by which they came and the maximum limit indicated in the previous article, referred to when the base change took effect.

2.2 A base that is understood to be between the one for which they were trading when making the choice, to be higher than the maximum limit set out in Article 23, and the result of applying the percentage of an increase in the minimum inter-branch salary in force before such a choice is made, rounded up to the multiple which is indicated by the Ministry of Labour and Social Security without, under any circumstances, exceeding the amount of the the maximum basis of contribution established for this Special Social Security Scheme. "

Fifth.

The scale for standardization, to the multiples indicated by the Ministry of Labour and Social Security, of the bases of free choice in the Special Regiments of the Social Security of the Workers Own or Autonomy, of the Trade Representative and of the Toreros, will leave the nearest one, for excess, at the minimum base until reaching, if necessary, the maximum base or the nearest one to this one; by default.

Sixth.

1. The contribution of workers to accidents at work and occupational diseases to 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. This heading shall also apply in the case of workers who have received partial unemployment benefits in respect of the proportion of the contribution base corresponding to the part of the working day they leave. perform.

Seventh.

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 remuneration which they perceive, without, in any event, that being less than the amount resulting from multiplying the hours actually worked in the month referred to in the quotation for the minimum time bases referred to in Article 37.

Eighth.

Unemployment, Guarantee Fund, Vocational Training and Solidarity Fund for Employment quotas will be settled and entered by the companies in conjunction with the Social Security and Social Security Funds. Shape and time period you are.

Ninth.

In accordance with the provisions of Article 17 of Royal Decree 1992/1984 of 31 October 1984 governing contracts in practice and for training, the coefficient applicable to the contributions of workers to the Social security accrued by common contingencies will be zero coma six hundred and eighty-nine (0.689).

TRANSIENT PROVISIONS

First.

The workers included in the Special Regime of Social Security of the Workers for Account Own or Autonomous, as well as the professionals who, to the date of having effects the new bases of contribution established by the Royal Decree-to 1/1985, of 5 January, would have opted for the maximum permitted bases until that time, they will be able to choose until the last day of the month following that of the publication of this Order in the "Official Gazette of the State", any basis of quotation between the two for which they were trading and the maximum limit which is applicable to them, rounded up to a multiple of 3,000. The new base chosen shall be effective from 1 January 1985.

Second.

1. The General Treasury of Social Security shall carry out, on its own initiative, the standardization of the bases for the contribution of workers included in the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed. The basis for the multiple of the more than 3 000 to the base for which it is being quoted, to be higher than the required minimum base.

2. Trade representatives who have improved the general and compulsory levy base must normalize that improved base to the nearest amount to which they came, rounded up to a multiple of 3,000.

3. The taurine professionals will normalize their quotation bases, returning them to the nearest multiple of 3,000 to these bases.

Third.

In the Special Conventions entered into before the entry into force of the Order of 3 February 1984 in the Special Regiments of Social Security of the Workers for the Account of the Own or the Autonomous Communities and of the Representatives of trade and who have as their object the protection, in addition to the situations and contingencies referred to in Article 24 of this Order, of the provision of health care, shall apply, to the affections of determining the contribution 1985, the zero-point coefficient nine hundred and fifty-four (0.954).

To determine the quotation in the case referred to in the preceding paragraph, the provisions of Article 26 of this Order shall apply.

For the purposes of determining the contribution during 1985, in the case of the Special Convention subscribed prior to the entry into force of this Order in the Special Regime of Social Security of the Book Writers, and the content of which includes all the protective action of that Scheme, shall apply to the single rate of contribution in force under the special scheme.

Fourth.

For the purposes of determining the basis of contributions for the contingencies in question for workers who are in the situation of subsidized unemployment prior to 1 January 1984, the provisions of the Royal Decree 920/1981 of 24 April.

Fifth.

The differences in contributions arising as a result of what is set out in the first transitional provision of this Order, where the workers to whom it refers are based on a contribution more than the one for which they were listed, they may be entered, without a late payment, until the last day of the month following the end of the period of option laid down in the said provision.

Companies and other responsible persons who, on the date of publication of this Order in the "Official State Gazette", have made income from contributions due from 1 January 1985, applying coefficients reducers other than those set out in this Order, may regularise their contribution by the income of the differences which they shall bear, without payment of arrears, until the last day of the month following that of the publication.

Sixth.

In accordance with the provisions of the transitional provision of Royal Decree 1/1985 of 5 January 1985, the bases of quotation referred to in Articles 16 and 17 shall begin to apply for films or short films for which they are start from the entry into force of the Royal Decree.

FINAL DISPOSITION

1. The Directorate-General for Economic and Legal Affairs of the Social Security System is empowered to resolve any questions of a general nature arising from the application of the present Order, which shall enter into force on the day of its publication in the Bulletin State official ', although it shall have effect from 1 January 1985.

2. Any provisions of lower or equal rank shall be repealed as opposed to the provisions of this Order.

What I say to VV. II. for their knowledge and effects.

Madrid, January 15, 1985

ALMUNIA-AMANN

Ilmos. Mr Deputy Secretary and Secretary General for Social Security.