Key Benefits:
Illustrious lords:
Established the new rules of contribution for the financial year 1984 by Royal Decree 46/1984, of 4 January, it is necessary, for a better application of the same, to proceed to the development of the established in the Royal Decree cited.
In this sense, it seems advisable to include in a single provision all the regulations applicable to the social security contribution, Unemployment, Guarantee Fund and Vocational Training in the present financial year, any (a) the Social Security Scheme or the assumption of contributions: thus avoiding the need to publish further rules, thereby simplifying and reducing the number of provisions applicable to the social security system.
To this end, this Order, taking into account the provisions of Royal Decree 46/1984 of 4 January, does not only regulate the contribution of the General Regime, but also establishes the same in the Special Regiments of the Social security: fixes the coefficients applicable to enterprises that are excluded from any contingency or those that collaborate in Social Security in the management of health care and temporary incapacity for work; Reduction coefficients of the levy in the case of special agreements and in other situations In the case of the Commission,
Commission has taken into account the fact that the Commission has not taken into account theIn its virtue, this Ministry, in use of the privileges conferred by the final disposition of the Royal Decrees 1245/1979, May 25, and 46/1984. of 4 January, has disposed
CHAPTER I
Social Security Quote
Section 1. General Regime
Article 1. º
1. As from 1 January 1984, the contribution base for all the contingencies and situations covered by the protective action of this scheme will be determined by the remuneration paid on a monthly basis which is entitled to receive the workers or those who actually receive, if they are superior, by reason of the work which they carry out on behalf of others, whatever their form or denomination, without other exceptions than those relating to certain non-computable concepts in Article 73 (1) of the General Law on 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.-In the case of weekly payment fees, it will be taken as a number of weeks on Saturdays that have the month, as the case may be, according to the cases, the remuneration for twenty-eight or thirty-five days.
Third. The remuneration computed in accordance with the above rules shall be added to the proportional portion of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their In the case of the Commission, the Commission has taken the view that the Commission has not been able to take the view of the Commission. 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 annual amount indicated shall be divided by 12.
Fourth. -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 5 of Royal Decree 46/1994 of 4 January, shall be listed on the basis of the minimum or maximum basis, depending on whether the result is lower than 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 work in which, by law, the opposite is available.
Fifth.-The amount of the quotation base will be normalized by adjusting it to the nearest multiple of 150 by default or excess; if the amount is equal to two consecutive multiples, the lower one will be applied. Standardisation shall not proceed when the amount of the contribution base matches the amount of the minimum base or the corresponding maximum basis,
3. The first, second, third and fifth 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 46/1984 of 4 January 1984, not exceeding the maximum ceiling of 214,280 pesetas per month fixed in Article 2. Decree, whatever the number of hours worked daily, except in those contracts of work where, by legal provision, the opposite is available.
Article 2. º
During 1984 the rates of contribution to the General System of Social Security will be as follows:
1. For the common contingency, the 29.1 per 100, of which the 24.3 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 accidents at work and occupational disease the rate of premiums approved by Royal Decree 2930/1979, of 29 December.
Item 3.
1. The obligation to list remains 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 the 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 that is satisfied on a daily or weekly basis, or when the worker has not stayed in the Company for the whole of the preceding calendar month, the amount of the contribution base of that month shall be divided by the number of days referred to in the quotation. The resulting quotient was the daily basis of quotation which will be multiplied by the number of days in which the worker remains in a situation of temporary incapacity for work, in order to determine the basis of contribution during that situation.
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 shall be the daily basis of quotation, which shall be multiplied by 30, to remain all month in the situation of temporary incapacity for work, or by the difference between that figure and the number of days actually worked in that month.
Fourth. -When the worker had entered the Company in the same month in which 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 accidents at work and occupational disease 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. For the purposes of the contribution to the accident at work and occupational disease, while the worker is in a situation of temporary incapacity for work, the enterprises may apply the percentages corresponding to heading 126 of the tariff of current premiums, whatever the professional category and the activity of the worker.
Article 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 contributions from accidents at work and occupational diseases, account shall be taken of the minimum contribution ceilings laid down in Article 3 of Royal Decree 46/1984 of 4 January 1984.
Article 5.
1. The basis of common contingencies for those workers who are in a situation of subsidized unemployment will be equivalent to the average of the bases of the last six months of occupation listed by these 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 disease will be the average of the bases of the last six months of occupation listed by such concepts.
Article 6.
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 214,260 pesetas per month in article 2. of Royal Decree 46/1984, of 4 January, will be distributed among all the companies in proportion to the number of hours that work on 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 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 fifth standard of Article 1 (2) of this Order.
Fourth. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied by each one of them in the same way as the one indicated for the maximum ceiling. If the worker concerned has different minimum rates of contribution for his work classification, the minimum base of higher value shall be taken for distribution.
B) For occupational accident and occupational disease contingencies
First.-The ceiling of the contribution base, set at 214,260 pesetas per month in Article 2. of Royal Decree 46/1984, of 4 January, will be distributed among all the companies in the same proportion as 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 for the maximum limit.
Third. The basis of quotation shall be for each Company that is as referred to in Article 1. of this Order, with the limits assigned to it in accordance with the first and second immediately 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 Agrarian Regime
Item 7.
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 46/1984 of 4 January.
2. Pursuant to the provisions of Article 8 (4) of the Royal Decree cited, the minimum bases listed 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:
| Professional Categories | Monthly Listing Base - Pesetas | Monthly Fixed Fee - Pesetas | ||
|---|---|---|---|---|
|
| a) Unemployed workers: |
|
| |
|
1 | Engineers and Licensors | 63.150 | 5,052 | |
|
2 | Technical Engineers, Perits and entitled Assistant | 52,380 |
| |
| and Workshop | 45.540 | 3,643 | ||
|
4 | Untitled helpers | 40,530 | 3.242 | |
|
5 | Administrative Officers | 40,530 | 3.242 | |
| Subaltern | 40,530 | 3.242 | ||
| 7 | Administrative Auxiliary | 40,530 | 3242 | |
| 8 | Officers 1. and 2. |
40,530 | 3.242 | |
|
9 | Officers 3. and special |
40,530 | 3.242 | |
| 10 | Unskilled 18-year-old workers | 40,530 | 3.242 | |
| 11 | 17-year-old workers | 24,840 |
1,987 | |
| 12 | Workers under 17 years | 15,690 | 1.253 | |
|
| b) Self-employed workers, whatever their activity | 40,530 | 4,884 |
3. The monthly fixed fee for self-employed persons for the contingencies of accidents at work and occupational disease shall be 405 pesetas.
4. The self-employed persons who are entitled to the voluntary improvement of temporary incapacity for work, as provided for in Royal Decree 1976/1982 of 24 July, will pay a monthly fee of 992 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 of 203 pesetas, corresponding to 0,5 per 100 on that basis, by accident at work and occupational disease.
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:
| Professional Categories | Daily Listing Base - Pesetas | ||
|---|---|---|---|
|
1 | Engineers and Licensors | 2.743 | |
| 2 | 2.275 |
3 | |
|
3 |
3 | 3 administrative and workshop | 1,978 |
|
4 | Untitled helpers |
| 5 | 5 | 1.760 |
| Subaltern |
6 |
6 |
1,760 |
|
7 | Administrative auxiliaries | 1,760 | |
|
8 | Officers 1 and 2. | 1.760 | |
|
9 | Special and special | 1,760 | |
|
10 | Unskilled 18-year-old workers | 1,760 | |
| 11 | 17-year-old workers | 1.079 | |
| 12 | Workers under 17 years | 681 |
5.2 The actual trading rate will be obtained by applying 6 per 100 to the quote basis.
Section 3. Special Workers ' Regime for Own or Self-Employed Account
Article 8. º
As of 1 January 1984, the rate and basis of contributions to this Special Regime will be as follows:
1. Quote type on 29.1 per 100.
2. Quotation bases.
2.1 Minimum contribution base: 39,540 pesetas per month.
2.2 Maximum contribution base; 214,260 pesetas per month.
3. The contribution base for workers who in 1 January 1984 are less than fifty-five years of age shall be the one chosen by them within the limits of the minimum and maximum, rounded to a multiple of 150.
4. Workers who, on 1 January 1984, are aged 50 and over five years or more may choose from the minimum base set out in the number 2.1 of this Article or the one who wishes to be rounded up to a multiple of 150, up to a limit maximum of 11750 pesetas per month.
Section 4. Special Regime of Trade Representatives
Article 9. º
The type and basis of general and compulsory contribution to this Special Regime of Social Security, from 1 January 1984, will be as follows:
-General and mandatory rate of contribution: 29.1 per 100, of which 23.1 per 100 will be charged by the Company and 6 per 100 will be borne by the worker.
-Monthly Listing Base: 40,530 pesetas.
-Daily Quote Base: 1.351 pesetas.
2. From 1 January 1964, the instalments of voluntary improvement, in monthly amounts, of the general and compulsory basis, shall be 10,140 pesetas, no lower amounts being allowed. The daily amount of these tranches shall be 3,38 pesetas.
The scale of voluntary improvements will be as follows
| Tramo | Monthly Voluntary Improvement | Daily Voluntary | ||
|---|---|---|---|---|
| 1 | 10.140 | 338 | ||
|
2 | 20.280 | 678 | ||
| 3 | 30.420 | 1.014 | ||
|
4 | 40,560 | 1.352 | ||
| 5 | 50,700 |
6 | ||
| 60,840 |
6 |
|
7 | |
| 70,980 | 2.366 | |||
| 8 | 81,120 | 2,704 | ||
| 9 | 91.260 | 3.042 | ||
| 10 | 101,400 | 3.380 | ||
|
11 | 111.540 |
3,718 | ||
| 12 | 121,660 | 4,056 | ||
| 13 | 131,820 |
14 | ||
| 141,960 | 4,732 | |||
| 16 | 152,100 | 5.070 | ||
| 16 | 162.240 | 5.408 | ||
| 17 | 172.380 | 5,748 |
3. The rate of contribution on the voluntary improvement tranche shall be 29,1 per 100, of which 9 per 100 shall be borne by the Company and 20,1 per 100 by the worker.
Section 5. Special Book Writers ' Regime
Article 10
The type and basis of compulsory contribution to this Special Social Security Scheme, from 1 January 1984, will be as follows:
-Listing rate: 29.1 per 100, being in charge of the Company on the basis of the 6 per 100 and the worker's charge of 23.1 per 100.
-Listing basis: 39,540 pesetas per month.
Section 6 Special Home Employee Regime
Article 11
The rate and basis of contribution to this Special Social Security Scheme, as from 1 January 1984, will be as follows:
-Listing basis: 39,540 pesetas per month.
-Quote Type: the 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 21 September, it shall be the employer's account of 13 per 100, and of the employee of home, 3 per 100. On the other hand, where the household employee provides services on a partial or discontinuous basis to one or more employers, the rate of contribution indicated above shall be the sole charge.
Section 7. Special Regime of the Toreros
Article 12
1. The rate and basis for the contribution of the Taurian professionals to this Special Social Security Scheme, as from 1 January 1984, will be as follows:
-Quote Type: 16 per 100.
-Minimum contribution base: 39,540 pesetas per month.
-Maximum contribution base: 314,280 pesetas per month.
2. The remaining quotation rates shall be between the minimum and maximum basis, rounded to a multiple of 150.
3. The maximum limit for the choice of the basis for the contribution of the Taurian professionals who are of the age of forty-five years, fifty or fifty-five years, when the retirement age is fifty-five, sixty or sixty, and Five years, respectively, shall be 11750 pesetas per month.
Article 13
The amount of contributions to the Special Regime of Social Security of the Toreros that correspond to the organizers of bullfighting shows, for each show organized during the year 1964, will be the following:
| Pesetas | |
|---|---|
|
-place squares | 258.098 |
| Corridas second places | 215.084 |
| Third-seater squares | 172.068 |
| Rejoneo | 172.066 |
| Novillada with picators | 68,826 |
|
Comical Toreros | 68,826 |
|
-Picked Novols | 43,016 |
| 43,016 |
2. The amounts set out in the preceding number shall apply to contributions payable since 1 January 1984.
Section 8. Special Social Security Special Regime for Professional Football Players
Article 14
The minimum and maximum rates of contribution, as from 1 January 1984, will be as follows, depending on the category of the club:
| Minimum Base Ptas ./mes | Base maximum Ptas ./mes | |
|---|---|---|
| First Division | 52,380 | 177,600 |
|
Division | 45.540 | 154.530 |
|
Third Division | 40,530 |
126.390 |
The rate of contribution to this Special Social Security Scheme will be from 1 January 1984, 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 Regiments of the Social Security of the Workers of the Sea and of the Rail Workers
Article 15
According to the provisions of Article 15 of Royal Decree 46/1984 of 4 January, the table of minimum and maximum bases and the rates of contribution for the Special Regiments 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 10. Price reduction coefficients applicable to companies excluded from any contingency or to the collaborating companies
Article 16
The reduction coefficients to be applied to the quotas payable from 1 January 1984 by the companies excluded from any contingency shall be as follows:
(a) In companies excluded from the family protection contingency, the coefficient shall be zero-point zero-fifteen (0,015), of which the zero-point zero-point (0,013) and the worker's account shall be on behalf of the Company; zero zero-point zero-zero (0.002).
(b) In companies excluded from permanent invalidity and death and survival contingencies arising from common sickness and non-work accident, the coefficient shall be zero-point five-hundred and forty-eight (0.548), of which it shall be For the Company's account the zero-comma four hundred and fifty-eight (0.458) and for the worker the zero-point zero-point ninety (0.090).
(c) In enterprises excluded from the continence of temporary incapacity for work arising from a common illness or non-work accident, the coefficient shall be zero-coma zero fifty-nine (0,059), of which it shall be on behalf of the Company the zero-point zero-point forty-nine (0.049) and for the worker the zero-point zero-point ten (0.010).
(d) In enterprises excluded from the contingency of provisional invalidity arising from common sickness or occupational accident, the coefficient shall be zero-comma zero nineteen (0,019), of which the undertaking shall be the zero Zero-point sixteen (0.016) and for the worker the zero-point zero-zero-train (0.003).
e) In companies excluded from the contingency of health care by common illness and non-work accident, the coefficient will be zero-point one-hundred and twenty-one (0.121), of which zero-point one-percent one (0.101) will be accounted for of the Company and zero comma zero twenty (0.020) per worker's account.
In companies excluded from the health care contingency in which the costs arising from the pharmaceutical provision are also assumed, a zero-point coefficient of zero shall be deducted twenty-seven (0,027), of which zero Zero-point twenty-three (0.023) will be on behalf of the Company and zero-point zero-zero-zero-four (0.004) per worker's account.
Article 17
The coefficient of reduction applicable to the quotas established from 1 January 1984 by the undertakings authorized to cooperate voluntarily in the management of the temporary health care and incapacity for work resulting from the common illness or non-work accident, will be zero-coma one hundred and eighty (0,180), when the fees of the medical staff providing the health care are satisfied by the collaborating company, or from the zero-point one hundred and fifty-five (0,155) where such fees are levied by the person in charge of the security Social.
Article 18
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 11. Coefficients to be applied for determining the contribution of the special Convention and other situations treated as high
Article 19
In the cases of special agreements and in other situations treated as high, not included in the following Articles, the coefficients to be applied for determining the contribution during 1964 shall be as follows:
(a) In the Special Convention and other situations treated as high as those of which the protection of the situations and contingencies of health care by common disease, maternity and non-work accident are concerned, Family protection and social services, will be zero coma three hundred ten (0,310).
(b) In the Special Convention and other situations treated as high as those of which the protection of situations and contingencies for retirement and permanent invalidity and death and survival arising from common disease are concerned or non-work accident and social services, will be zero coma six hundred and forty-eight (0.648).
Article 20
1. In the Special Regiments of Social Security of Workers of the Own or Autonomous Account and of Trade Representatives, the Special Convention shall be aimed at the protection of situations and contingencies of permanent invalidity, death and survival from common disease or accident, retirement, family protection and social services.
2. During 1984 the coefficient to be applied for determining the contribution in the special Convention situation will be zero coma six hundred and sixty-five (0.665).
Article 21
1. In the Special System of Social Security of Book Writers, the Special Convention shall be designed to protect the situations and contingencies that make up the protective action of the said Regime, with the exception of assistance. health.
2. The coefficient to be applied to determine the contribution during 1984 in the situation of the Special Convention shall be zero coma six hundred and eighty nine (0,689).
Article 22
In the Special Regime of Social Security of Artists, the coefficients to be applied to determine the contribution during 1984, in the cases indicated, will be as follows:
(a) In the Special Convention and other situations treated as high as having as their object the protection of situations and contingencies of permanent invalidity, death and survival resulting from common illness or accident non-work, retirement and social services, will be zero coma six hundred and eighty-nine (0.689).
(b) In the Special Convention and other situations treated as high as those 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 from the zero coma nine hundred and twenty (0.920).
Article 23
In the Special Regime of Social Security of the Toreros, the coefficient to be applied to determine the contribution during 1984, in the cases of the Special Convention and other situations treated as high as they have by object the protection of permanent invalidity and death and survival contingencies arising from common illness or non-work accident, retirement and social services, shall be zero coma six hundred and eighty-nine (0.889).
Article 24
To determine the quotation in the cases referred to in Articles 19 to 23, 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 Regimenes 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.
Article 25
1. The provisions of the foregoing Articles shall not apply in those Special Conventions, the content of which includes 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 listing in the various modalities of the Special Convention for the self-employed of the Special Agrarian Regime will continue to be carried out according to the rates currently in force.
CHAPTER II
Unemployment Contribution, Salary Guarantee Fund And Vocational Training
Article 26
1. The contribution base for Unemployment, the Guarantee Fund and the Vocational Training Fund shall be the basis for occupational accidents and occupational diseases:
2. The rates of contribution for Unemployment, the Guarantee Fund and the Vocational Training Fund are as follows:
Unemployment: 6.3 per 100, of which 5.2 per 100 will be in charge of the Company and 1.1 per 100 will be in charge of the worker.
Salary Guarantee Fund: The 0.8 per 100 in charge of the Company.
Professional Training: 0.5 per 100, of which 0.4 per 100 will be charged by the Company and 0.1 per 100 by the employee.
Article 27
The contribution to the unemployment contingency of employed persons of a fixed character, included in the Special Agrarian Security Regime, shall be obtained by applying to the monthly basis of contributions per day, fixed in Article 7 (5.1) of this Order, the 6.3 per 100, of which the 5,2 per 100 shall be borne by the employer and 1,1 per 100 by the worker.
Article 28.
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 and third groups, determined in accordance with the provisions of Article 15 of this Order, the weightings to which they relate, Article 19 (6) of Decree 2364/1974 of 30 August 1974 and the Order of 22 November 1974 shall apply to it.
CHAPTER III
Listing on partial-time contract assumptions
Article 29
1. The contribution to social security, unemployment, the guarantee fund and vocational training arising from part-time work contracts concluded under the Royal Decree 1362/1981 of 3 July and 1445/1982 of 25 June 1982, is hereby approved. shall make due to the hours or days actually worked in the month in which it is considered.
2. The following rules shall apply to determine the monthly contribution basis for the contingencies and contributions referred to in the preceding number:
First.-The remuneration payable in the preceding month referred to in the quotation shall be taken into account, whatever form or denomination, irrespective of whether they have been met on a daily basis, weekly or monthly.
Second. The proportional share corresponding to the concepts of holidays, Sundays and public holidays, extraordinary pay and other remuneration concepts that have a periodicity in their accrual higher than monthly or non-periodic, except that they have already been part of the remuneration due in the previous month.
Third. -If the monthly basis of quotation resulting from the provisions of the above rules is lower than the minimum basis, as set out in Article 31 of this Order, or higher than the maximum laid down in general for the various groups of professional categories, these or those groups, respectively, shall be taken as bases of quotation.
Article 30
1. The minimum monthly basis of contribution on the work per day will be the result of multiplying the days actually worked in each month by the minimum daily basis set out in the following article.
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 minimum hourly basis set out in the following article. This shall be determined by dividing by 8,89 the minimum daily basis for each professional category.
Article 31
As of 1 January 1984, the minimum daily basis and hourly basis for part-time work contracts will be as follows:
|
Group | Professional categories | Minimum daily base |
Minimum base per hour | |
|---|---|---|---|---|
|
1 | Engineers and Licensors | 2,532 | 380 | |
|
2 | Technical Engineers, Perits, and Assistants | 2,100 | 315 | |
| 3 | 825 |
274 | ||
| 274 | ||||
|
4 | Untitled helpers |
244 | ||
| Administrative Officers |
244 | |||
| 6 | Subalternate |
244 | ||
| 7 | Administrative Auxiliary | 1,625 | 244 | |
| 8 | Officers 1. and 2. | 1,625 | 244 | |
| 9 | Officers 3. and special |
244 | ||
| 10 | Workers older than 18 unskilled | 1,625 | 244 | |
|
11 | 17-year-old workers | 996 | 150 | |
|
12 | Workers under 17 years | 529 | 94 |
Article 32
1. The basis for listing during the temporary incapacity for work in which the obligation to list is subsisting, even if this is a cause of suspension of the employment contract, and which will serve as a regulator 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 one year, the contributions made in each period shall be calculated on a yearly basis and divided by 12.
2. The monthly contribution base thus obtained, which shall be the regulator for the calculation of the economic subsidy corresponding to that situation, shall serve both to make the contribution corresponding to the days to which it refers and to the payment of the allowance for such days, within each month.
Article 33
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 is a member of the Special Convention referred to in the Resolution of 1 February 1982 of the then Under-Secretary for Social Security, the sum of the two contributions shall not exceed the maximum of the maximum Where applicable, the contribution shall be made in accordance with Article 1 (1) of Regulation (EU) No 577 and Article 1 (1) of Regulation (EU) No 52014 and Article 1 (1) of Regulation (EU) No 52014
ADDITIONAL PROVISIONS
First.
1. Where, by virtue of a legal provision, a collective agreement or a court judgment, wages are paid retroactively, the income from the settlement of quotas to be carried out for social security, unemployment, the guarantee fund and Vocational training, as a result of them, shall be carried out within the month following the month in which the salaries were paid.
To this end, the companies or subjects responsible must carry out additional settlements on the basis of the differences in prices for the months to which these differences relate, taking into account the basis of these differences. Ceilings, rates and conditions in force in those months.
2. In the same way, such ratifications as may not be the subject of an advance quantification in whole or in part, for the purposes of the pro rata provided for in Article 12 of this Order, shall be settled for the purpose of which the undertakings must formalise a (a) supplementary settlement for the differences in contributions relating to the months of the year already passed and, in the relevant part, increasing the contributions to be paid during the economic year of 1964.
Second.
Article 25 (1) and Article 28 (2) of the Order of 24 September 1970, in the wording given for the latter by the wording of 10 November 1978, which provides for rules for the application and development of the Special scheme for the Social Security of Workers for Own or Self-Employed, will remain as follows:
" Article 25. Limit to the base choice.
1. Notwithstanding the provisions. in the previous Article, for those who, at the time of causing discharge in this Special Regime, were completed fifty-five years of age, the right of choice which is regulated in that special scheme shall be limited by the basis of contributions These effects are established annually by the Ministry of Labour and Social Security.
Article 26. Subsequent base changes.
2. By way of derogation from the preceding subparagraph, self-employed or self-employed persons who are at the age of fifty-five years at the time of the voluntary base change may choose between:
2.1 A basis between the one for which they were listed and the maximum limit indicated in the previous Article's number 1, referred to when the base change took effect,
2.2 A base which is understood to be between the one for which they were trading on the basis of the choice, to be that basis of greater value than the ceiling set out in the previous Article 1 (1) and the resulting apply to this percentage of increase experienced by the interbranch minimum wage, rounded to the nearest multiple of 150. "
Third.
1. Article 23 of the Order of 30 December 1981 laying down detailed rules for the application and development in respect of membership, high and low prices and collection of Royal Decree 1024/1981 of 22 May 1981 on the rules of procedure Special to the Social Security of the Toreros, it is worded as follows.
" Article 23. Limit to the base choice.
For those professionals who incorporate into this Special Regime the age of fifty-five, fifty or forty-five years, when the age set for retirement, according to their category, is Sixty-five, sixty or fifty-five years, respectively, the right of choice referred to in the preceding Article shall be limited to those bases which are equal or lower, in their amount, to the annual limit laid down by the Ministry of Labour and Social Security. "
2. The numbers 1 and 2 of Article 24 of the Order referred to in the preceding paragraph of this provision are worded as follows:
" Article 24. Subsequent base changes.
1. Professionals affiliated and high in this Special Regime may request that their contribution base be modified and any of those established, before 1 October of each year, be modified to have effect such a change of base to from 1 January of the following year.
2. By way of derogation from the preceding number, those who are less than ten years old in order to have access to statutory retirement may not be entitled to amendments which involve an increase in their higher contribution base than the experienced by the inter-branch minimum wage, except as provided in the following number.
For the purposes of determining in this case the maximum permitted basis of quotation, the indicated percentage increase shall be applied to the base by which the person concerned is quoted and the resulting product shall be added to that base, rounding up to the nearest multiple of 150, which shall constitute the maximum contribution ceiling for the annual period in question. '
Fourth.
The scale for the normalization, to multiples of 150, of the bases of free choice in the Special Regimenes of the Social Security of the Workers for Account Propia or Autonomos and of Toreros, will depart from 39,750 pesetas.
Fifth.
In the Special System of Social Security of Trade Representatives, the regulatory base of the subsidy which in the concept of temporary incapacity for work corresponds to the worker will be, according to the assumptions that the following are specified, the following:
1. If the trade representative credits the required contribution period for the right to this benefit, both for the compulsory general base and for the improvement, the regulatory basis for the calculation of the subsidy shall be consisting of the sum of the mandatory general and the amount corresponding to the tranche of improvement which is accredited.
2. If the contribution period is not credited to the base corresponding to the improvement tranche, the regulatory basis for the said economic subsidy shall be that corresponding to the general compulsory basis. At the time of the meeting of the period of absence of contribution for the improvement tranche, the regulatory basis 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.
Sixth.
Unemployment fees, Wage Guarantee Fund and Vocational Training will continue to be collected in conjunction with those corresponding to Social Security.
TRANSIENT PROVISIONS
First.
1. Persons who are included in the Special System of Social Security of the Workers for Account or Autonomy may choose, within thirty days of the publication of this Order, any person who is the basis for which they were listed, on the basis of the minimum and maximum laid down, in accordance with the terms laid down in Article 8. of that Order. The new base chosen will be effective from 1 January 1984.
2. The General Treasury of Social Security and the Management of Informatics shall regularise the situations of quotation arising from the provisions of the preceding number.
The General Treasury will also carry out the standardization of 150 of the bases of contribution corresponding to the workers who do not carry out the option that is regulated in the previous number, rounding up, if necessary, such bases to the nearest multiple of 150, by default, to the base by which it was being quoted.
Second.
Workers falling within the scope of the Special Social Security System of Trade Representatives who have voluntarily improved the compulsory contribution base may opt for the the period of 30 days following that of the publication of this Order, whichever is the improved basis for which they were listed, by any of the tranches of voluntary improvement laid down in Article 9 (2) of this Order and with the limit, where appropriate, laid down in Article 71 of the Order of 24 January 1978. In addition, within the same period, they may waive the voluntary improvement of the contribution base which they have recognised and, therefore, only be listed on the basis of general and compulsory contributions. All this with effect from 1 January 1984.
Third.
Taurine professionals aged between forty and five and sixty-five years, as referred to in Article 13 of Royal Decree 46/1984 of 4 January, may, within 30 days of the date of the the publication of this Order, in order to improve its listing basis up to a maximum limit of 11750 pesetas.
Fourth.
In the Special Agreements entered into prior to the entry into force of this Order in the Special Regiments of Social Security of the Workers for the Account of Own or Self-Employed and of Representatives of Commerce, and the protection, in addition to the situations and contingencies referred to in Article 20 of this Order, of the provision of health care, shall apply, in order to determine the contribution for 1984, the coefficient of zero coma nine hundred and fifty-four (0.954).
To determine the quotation in the case referred to in the preceding paragraph, the provisions of Article 24 of this Order shall apply.
2. For the purpose of determining the contribution during 1984, in the case of a Special Convention concluded before the entry into force of this Order into the Special Regime for the Social Security of Book Writers, the content of which includes: the entire protective action of that Scheme shall apply the single rate of contribution in force under the special scheme.
Fifth.
For the purposes of determining the basis of contributions for the contingencies in question for workers who are in the situation of unemployment subsidized before 1 January 1984, the provisions of the Royal Decree 920/1981 of 24 April.
Sixth.
1. The differences in contributions arising as a result of what is laid down in the second and third transitional provisions of this Order, where the workers to whom they refer are subject to a higher contribution basis to the one for which they were listed, they may be entered, without payment of arrears, until the last day of the month following the month in which the period of option laid down in the provisions of the provisions is completed.
2. The companies and other responsible persons who at the date of publication of this Order in the "Official State Gazette" had made income from quotas accrued from 1 January 1984, applying reducing coefficients other than those of the which are set out in this Order, may regularise their contribution by the entry of the differences which correspond, without a late payment, until the last day of the month following that of that publication.
REPEAL PROVISION
As many provisions of equal or lower rank are repealed in this Order and expressly the following: Articles 3 and 4. of the Order of 11 August 1970 on the distribution of the type of In the case of the special scheme for the Social Security of Workers of the Sea, the numbers 1, 2 and 3 of Article 23 and Article 71 (2) of the Order of 24 September 1970 for the development of Decree 2530/1970, August; Articles 80.4, 86, 87 and 88 and the second, third and fourth provisions of the Order of 24 January 1976, for the application and development of Decree 2409/1975 of 23 August; Articles 2, 9, 10, 11 and 12 and the first and second transitional provisions of the Order of 28 July 1978 for the development of the Royal Decree Regulation (EEC) No 1764/1978 of 23 June 1978; Article 4 of the Order of 21 December 1979 laying down detailed rules for the application and development of Royal Decree No 2806/1979 of 7 December 1979; Article 20 and Article 21 (2) and (3) of the Order of 30 December 1981, for which the rules for the application and development of Royal Decree 1024/1981 of 22 May 1981 and the Article 7. of the Order of 13 November 1982, of mechanized issuance of the contribution documents of the self-employed or self-employed persons.
FINAL DISPOSITION
The Directorate-General for Economic and Legal Regime of Social Security is empowered to resolve any questions of a general nature arising from the application of this Order, which shall enter into force on the day of its publication in the Official Gazette of the State, although it shall have effect from 1 January 1984.
What I communicate to VV. II. for their knowledge and effects.
Madrid, 3 February 1984.
ALMUNIA AMANN
Ilmos. Mr Deputy Secretary of the Department and Secretary General for Social Security.
