I

The pension systems of the countries of the European Union face significant challenges in the medium term arising from demographic phenomena. Low birth rates and the lengthening of life expectancy demand the adaptation of these systems to ensure their long-term viability and maintain adequate pensions for the well-being of older citizens.

Spain is no exception, and the Social Security system must take over the payment of an increasing number of retirement pensions, for an average amount that is higher than those they replace, and which must be paid in a period of time. more and more, thanks to the progress in life expectancy.

The European Union is attaching increasing importance to this challenge. Their competences in this field are limited, but the implications of the process for economic growth and economic and social cohesion are such that the sustainability of pension systems and the momentum of active ageing have been become a priority. The Europe 2020 strategy, which is the reference framework for the coordination of the economic policies of the Member States, is the area from which a policy of guidance and coordination of the efforts of the Member States is promoted. Community institutions and Member States to address the challenge of ageing and its impact on social protection systems.

The result of this approach is the publication by the European Commission of the "White Paper 2012: Aid for adequate, safe and sustainable pensions", with the aim of guiding the Union's policy instruments to support the efforts of Member States to reform their pension systems, and to propose a series of initiatives to promote greater coordination of the monitoring of progress towards common objectives in the framework of the integrated strategy and global Europe 2020. This White Paper is complemented by other documents such as the "2012 Ageing Report" or "Pension Adequation in the EU 2010-2050".

The White Paper details a number of recommendations at the global level and others at Member State level, which emphasise the need to reform pensions both for the demographic forecasts analysed and for the necessary sustainability of public finances, especially in periods of financial and economic crisis such as the current one. While acknowledging the progress made over the past decade, he warns that further progress is needed to ensure long-term viability.

The increase of the retirement age, the extension of the active life and the increase of the participation in the labour market of older workers represent basic elements for the adequacy and sustainability of the pensions. To this end, it is advisable to link the retirement age to increases in life expectancy, to rationalise access to early retirement plans and other early exit routes in the labour market, and to promote the extension of life expectancy. by facilitating access to lifelong learning, by developing employment opportunities for older workers and by encouraging active ageing.

II

The progress made in this area by Spain has been very ambitious and consistent with the European Union's approach. The Social and Economic Agreement for growth, employment and the guarantee of pensions, signed on 2 February 2011 between the Government and the social partners, and the guidelines contained in the Evaluation and Reform Report of the The Toledo Pact, approved by the Congress of Deputies in its session of 25 January 2011, established a solid basis for the reform of the system in a consensual manner. A good part of their proposals were laid down in Law 27/2011 of 1 August on updating, adapting and modernising the Social Security system, which was a very important step towards strengthening the sustainability of the pension system. Spanish. This rule was completed by the Council of Ministers ' Agreement of 28 October 2011, which adopted the Global Strategy for the Employment of Older Workers 2012-2014 (Strategy 55 and above), which sets out the general framework of the policies aimed at encouraging the employment of older people.

The recommendation number 12 of the Toledo Pact Assessment and Reform Report included express references to three elements that still need to be addressed to ensure the sustainability of the Social Security system. and the effective impulse of active ageing. On the one hand, it is necessary to give greater relevance to the worker's contribution career in order to encourage the approximation of the actual retirement age to the legal age of access to retirement. On the other hand, early retirement should be reserved for those workers who have long career contributions. Finally, the co-existence of salary and pension should be facilitated.

On the other hand, the issue of active ageing needs to be addressed in a comprehensive way, as the transition between active and retirement means both social security policy and employment policies. The present law also incorporates the fight against age discrimination on the labour market, as well as the rationalization of the unemployment benefit system in order to strengthen its role in the labour market. linking to their original objectives.

This real decree-law addresses these issues by means of measures in the field of early retirement, partial retirement, the compatibility between active and pension life, the fight against fraud, and the policies of employment. These measures make it possible to meet the EU Council's recommendations of 10 July 2012 in the field of sustainability of the pension system and the drive for active ageing.

III

Chapter I of this royal decree-law regulates the compatibility between the perception of a retirement pension and self-employed or employed work to promote the lengthening of the active life, to strengthen the sustainability of the Social security system, and to take advantage of the knowledge and experience of these workers. This possibility, very restricted in Spanish law to date, is common in the legislation of countries in the environment. It is thus possible for those workers who have agreed to retire at the age of the legal age, and who have long career contributions, to be able to reconcile full-time or part-time employment with the recovery of 50% of the pension, with limited social contribution obligations.

The sustainability of pension systems requires that the essential parameters that determine access to protection or the amount of benefits are adapted to the social and economic circumstances and realities in which that system is unwrapped. It is therefore essential that the age of access takes into account the variation in life expectancy both when access occurs at the legally established age, and in cases where access is possible at a lower age. In this regard, the measures taken by Law 27/2011 of 1 August were insufficient to ensure the viability of the system in the long term by allowing a gradual departure between the legal retirement age and the age at which it is access to early retirement and, on certain occasions, to encourage early exit decisions in the labour market.

in view of these objectives, it is clear that it is appropriate to amend the regulation of early retirement and partial retirement as provided for in Articles 5 and 6 of Law 27/2011 of 1 January 1992. (a) August, as well as that relating to the determination of the maximum amount of the retirement pension where age-reducing coefficients would have to be applied at the time of the causative event, as referred to in Article 163.3 of the recast text of the Law General of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, in the the wording of Article 4 of Law 27/2011 of 1 August. While these rules were due to enter into force on 1 January 2013, their application was suspended for three months by the additional provision of Royal Decree-Law 29/2012 of 28 December 2012 for the improvement of management and social protection in the Special System for Home Employees and other measures of an economic and social nature, in order to avoid the existence of consecutive norms that could operate on the same subject in a short space of time, as before the impossibility material that the Management Entities of the Social Security have adapted to this Date the management procedures for the changes to be made.

To this end, Chapter II of the standard is dedicated, in which the modification of the legal regime of the indicated retirement arrangements is undertaken, as well as of other precepts concordant of Law 27/2011, of 1 August, as the Paragraph 2 of its 12th final provision, which lays down transitional rules on retirement pensions.

In view of the imminent completion of the period of suspension mentioned on 31 March 2013, it is appropriate to carry out the modifications envisaged before that date, which justifies the reasons for extraordinary and urgent need for its realization through the present royal decree-law.

In Chapter III, and through Article 9, the final provision of Law 27/2011 of 1 August is amended, in which a new wording is given to Article 12 (6) and (7) of the recast of the Law of the Staff Regulations, adopted by Royal Decree of 24 March 1995 on the regulation of the part-time contract and the contract of relief, incorporating into it the amendments made to this rule relating to partial retirement, maintaining in this sense the proper coordination between the two legal texts.

This final first provision of Law 27/2011 of 1 August has also been affected by the suspension of three months in its application in respect of the one initially scheduled for 1 January 2013, agreed by the provision First of the Royal Decree-Law 29/2012 of December 28, therefore the imminent completion of that period of suspension, justifies the extraordinary and urgent necessity that legitimizes the regulation of this matter by royal decree-law.

Chapter IV regulates economic contributions by redundancies affecting workers of fifty or more years in companies with benefits in order to discourage discrimination against older workers in the framework of the (a) fire-extinguishing measures for the regulation of employment, as well as for rationalising the obligations of undertakings.

First, certain aspects of the additional sixteenth provision of Law 27/2011 of 1 August, which regulates the financial contributions to be made by companies with profits made by the companies, are modified. collective redundancies affecting workers of fifty or more years to compensate for the impact of these processes on the unemployment protection system.

The main novelty introduced is to require the financial contribution exclusively to companies using age as the preferred criterion for the selection of workers to be laid off. Thus, in order for the obligation to be born, there must be a new requirement that the percentage of redundant workers of 50 or more years on total redundancies is higher than the percentage of workers of that age. represent the total of the company template.

On the other hand, a modification is introduced regarding the requirement to obtain benefits, so that, in addition to the companies that have obtained benefits in the two exercises prior to the collective dismissal, they will be included those undertakings which have profits in at least two consecutive economic years within the period between the financial year preceding the collective redundancy and the four economic years after that date.

With this new regulation it is intended to more effectively meet the social and budgetary objectives for which the economic contribution was created, and which seeks to discourage the dismissal of workers of fifty or more years for only reason of their age, to promote their relocation and to compensate for the impact these redundancies generate on the public system of protection for unemployment.

IV

The additional provision first introduces a number of channels designed to prevent the compatibility between the retirement and work pension of Chapter I from being unduly used by undertakings such as a way of reducing costs through the use of this figure in law fraud, by replacing part of the current jobs-outside of the assumptions foreseen in the rule-by new hires, which involve a lower contribution to the Social Security system.

The second and third provisions provide for the arrangements for the compatibility of the pension or retirement pension. In order to continue to make progress in the process of harmonization with the General Social Security Scheme, it is appropriate that this new system of compatibility of the retirement pension applies not only to social security pensions, but also those of Passive Classes, and in similar terms, that is, those caused by retirement or forced retirement, provided that the percentage applicable to the regulator for the purposes of determining the amount of the pension is one hundred per cent, while the retirement or compulsory retirement pension that does not meet these requirements, as well as the voluntary and for incapacity or uselessness for the service, will continue to be governed by the preceding regulations.

As regards the temporary scope of application of the proposed amendment, it is necessary to take into account that such an amendment should not affect those retirement or retirement pensions, the cause of which is prior to 1 January 2009. The reason is that the rules applicable to such pensions currently allow for the compatibility of such pensions with the performance of a job in the private sector without any limitation, whereby the new regulation would entail a worsening of the rights that they currently enjoy. It should therefore only affect the proposed amendment to Article 33 of the recast text of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April 1987, to those retirement or retirement pensions whose caused to be later than 1 January 2009, but the economic effects derived therefrom shall in no case be prior to the entry into force of the actual decree-law.

To this effect, article 33 of the recast text of the Law on Passive Classes of the State is amended and the temporal scope of application and the economic effects of the new regulation are determined.

The fourth additional provision entrusts the Labour and Social Security Inspectorate to collaborate and support the management bodies and the common services of social security for the purposes of verifying that access to the In the case of an early retirement arising from the cessation of work for reasons not attributable to the free will of the worker, as referred to in Article 161 (A) (a) of the recast text of the General Law on Social Security, it is produced in accordance with the requirements required in the same.

The fifth additional provision refers to the report on the supplementary social provision, which the Government is required to draw up in compliance with the additional decision of 1 August of Law 27/2011 for specify that it shall contain appropriate proposals to facilitate the rescue of contributions made to pension schemes and funds even if the beneficiary chooses to reconcile the enjoyment of the retirement pension with the job.

The additional provision sixth provides for the National Consultative Commission of Collective Agreements to be aware of the discrepancies arising from the absence of agreement on the implementation of the working conditions laid down in an agreement. collective, where such non-application affects workplaces situated within the territory of an Autonomous Community, if within three months the Autonomous Community has not constituted and put into operation an equivalent tripartite body to the Commission, or a partnership agreement with the Ministry of Employment and Security Social agreeing to the action of the same in its territorial scope.

By the additional provision seventh it is expected that the entities will mainly participate or financially supported by the Fund of Ordered Restructuring Banking as well as the entities, agencies and entities of the sector State public that they do not have the consideration of Public Administration, they must inform an inter-ministerial technical commission, with prior character, both of the beginning of any procedure of collective dismissal and of any proposal of the agreement that will be presented to the representation of the workers during the development of the period of consultations. This is in order to ensure that the authorities have adequate information on the situation in which the institutions are located and on the main economic and social decisions to be taken in their field.

The eighth additional provision states that workers over the age of 55 who have exhausted the unemployment benefit or allowance, or who are not entitled to unemployment benefit, shall be considered as a priority collective for the implementation of active employment policies in order to promote their continued existence in the labour market by extending their working lives, and by the additional provision the Government is entrusted with the creation within a month of a committee of independent experts to produce a report on the sustainability factor of the Social Security, for referral to the Toledo Pact Commission.

By the final provision, the recast text of the General Law of Social Security is amended in several paragraphs:

A third subparagraph is included in Article 215 (1), paragraph 1, in which the requirement for a lack of income for the benefit of the allowance is required, which is the sum of the income of all the members of the family unit, including the applicant, divided by the number of members who make up the family, does not exceed 75% of the minimum inter-professional salary, excluding the proportional share of two extraordinary pages. The purpose of this provision is to homogenise the regulation of the allowance for over 55 years in relation to the rest of the benefits of the system and to strengthen the active employment policies for this group.

By amending Article 229, it is established that the Management Entity for the unemployment benefit may require workers who have been made redundant under Article 208 (1) (c), (d) and (e), the accreditation of the receipt of the appropriate legal compensation. In no case is this a new requirement for access to unemployment benefit, but for a later check to avoid fraudulent behaviour.

By the inclusion of a new paragraph 6 in the eighth additional provision, in order to derogating from the provisions of Article 163 (3) and the age range provided for in Article 166 (2) (a) to the workers referred to in standard 2. of the third transitional provision of Decree 1867/1970, of 9 July 1970, for which the General Regulation of Law 116/1969 of 30 December of 30 December, which regulates the Special Regime of the Social Security of the Sea Workers

Through the modification of the additional 30th provision, it is easier to establish the requirement to be aware of the payment of the contributions to the benefits in the case of workers who are responsible for the income of the contributions, simplifying the work of the applicants for performance in the fulfilment of the required documentation.

Finally, a new additional provision is introduced in the recast text of the General Law on Social Security, the sixtieth fourth, aimed at extending the application of partial retirement to workers or employees. (a) the work of the cooperatives for which they must be included in the social security system as assimilated to employed persons, in the terms of the fourth additional provision, reducing their working time and economic rights in the conditions laid down in Article 12 (6) of the recast of the Law on the Statute of the Workers, approved by the Royal Legislative Decree 1/1995 of 24 March, and to comply with the requirements laid down in Article 166 (2) of the recast text of the General Law on Social Security. To this end, the cooperative will have to arrange with a given duration partner or an unemployed person to carry out, as a worker or a work partner, the day left vacant by the partner who partially retires, with the the same conditions laid down for the conclusion of a contract of relief in Article 12 (7) of the recast of the Law of the Workers ' Statute, and in accordance with Article 166 of the said General Law of the Social Security.

In this way, the scheme of access to the planned partial retirement pension for employed persons is equated for the collective of cooperative partners.

In the second final provision, the Royal Decree-Law 29/2012 of 28 December is amended to bring the wording of Article 6 (2) into line with the provisions of Article 47.One, first paragraph, of Law 17/2012, of 27 In December, the General Budget of the State for the year 2013, as well as Article 50 of the recast text of the General Law of Social Security, in the wording given by Law 27/2011 of 1 August, which entered into force on 1 January 2013, in order to unify the criterion applicable to the calculation of the pensioner's income for the purposes of determine the right to the minimum complement recognition.

The omission in Article 7 (1) (a) of Royal Decree-Law 29/2012, in conjunction with Article 47 (2) (a) of Law 17/2012, of 27 May, is also remedied by this provision. In December, the General Budget of the State for the year 2013 states that pensions recognized by another State will be computed on the same terms as the internal pensions provided by a public social security system, for determine whether or not the economic dependency is to be concurrency for the purposes of the complement recognition by minimum with spouse in charge.

The third final provision amends the recast text of the Law on Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August, in order to establish a new very serious infringement. in the case of non-compliance with the obligation to submit to the labour authority the certificate referred to in paragraph 7 of the additional 16th provision of Law 27/2011 of 1 August.

By means of the fourth final provision, the Royal Decree 1493/2011 of 24 October, which regulates the terms and conditions for inclusion in the General System of Social Security of persons participating in the scheme, is amended. in training programmes, extending the time limit for the submission of the application for the subscription of a special agreement until 31 December 2014 and the maximum number of monthly payments under the special agreement.

The fifth and sixth final provisions lay down various technical amendments to Royal Decree 1716/2012 of 28 December of 28 December on the development of the provisions laid down, in the field of benefits, by Law 27/2011, of 1 August, on the updating, adequacy and modernisation of the Social Security system and the General Regulation on procedures for the imposition of sanctions for social order infringements and for the settlement of Social Security, approved by Royal Decree 928/1998 of 14 May.

The seventh final provision contains a series of amendments to Royal Decree 1484/2012 of 29 October on the financial contributions to be made by companies with profits making collective redundancies affecting workers of fifty or more years, who develop the additional sixteenth provision of Law 27/2011, of August 1, and contain the procedure of liquidation and payment necessary for the effectiveness of the contributions. This is intended to adapt regulatory regulation to the changes made to the legal provision to which it develops, allowing for its immediate implementation.

In addition, in a manner consistent with the previous amendment, the final provision of the eighth amendment deletes the first provision of the Regulation on the procedures for collective redundancy and suspension of contracts and reduction of day, approved by Royal Decree 1483/2012 of 29 October.

V

The modification of the regulation of early retirement and partial retirement, as provided for in Articles 5 and 6 of Law 27/2011 of 1 August, as well as that relating to the determination of the maximum amount of the retirement pension where age-reducing coefficients should be applied at the time of the causative event, as referred to in Article 163.3 of the recast text of the General Law on Social Security, in the wording given by the Article 4 of Law 27/2011 of 1 August, which were due to enter into force on 1 January 2013, their application was suspended for three months by the additional provision of Royal Decree-Law 29/2012 of 28 December, it must have effects before the deadline indicated, which justifies the reasons of extraordinary and urgent need for its realization through the present royal decree-law, before the imminent completion of it.

The same reasons for urgent need arising from the period of suspension may be assessed in respect of the modification of the regulation of the part-time contract and of the relief contract referred to in the Article 9, both equally affected by it, in addition to the fact that in this case the date of entry into force of these amendments must be matched to that of the partial retirement, in order to maintain the proper coordination between the legal systems of employment and social security.

For the purpose of maintaining a consistent and uniform treatment with regard to the date of the effects of both Article 8 on transitional rules on retirement pensions and the new wording of the Paragraph 2 of the twelfth final provision of Law 27/2011 of 1 August, as of the fourth final provision, amending the wording of Royal Decree 1716/2012 of 28 December 1995 on the development of that provision in respect of benefits, and in the face of the imminent entry into force of the important changes in the regulation of the Early retirement, as part of a partial retirement, comes to be regulated by the royal decree-law, as the reasons for extraordinary and urgent need for this are justified.

Similar arguments put forward in the preceding paragraph justify the need to regulate by means of this royal decree the compatibility between the retirement pension and the work, as referred to in Chapter I, as well as the the provisions of the first and second additional provisions, which govern the obligation on the part of undertakings to maintain the level of prior employment existing therein and the cooperation of the Labour Inspectorate and Social security with social security institutions in relation to early retirement, thus giving the set of measures to be introduced in relation to the various forms of pension compatibility-work of a uniform date of validity between them, so that with their knowledge the persons concerned will be given the choice, in their case, of the mode that best suits your interests.

The reasons for the extraordinary and urgent need for the various modifications introduced in the General Law of Social Security contained in the final provision have several justifications. As regards the extension of the application of partial retirement to the cooperatives ' partners, the need to coordinate their effects with the changes introduced in the regulation of this type of retirement. As regards the elimination of the requirements for the persons concerned, in order to be able to prove to be aware of the payment of the quotas for the benefit of the benefits, in order not to delay the beneficial effects that this measure will have on the speed and agility in performance recognition procedures.

With regard to the economic contributions in cases of dismissal of workers of fifty or more years of age, the need to reduce the social and budgetary impact of these redundancies in the face of the current serious situation of the labour market and to meet the budgetary commitments, determine the extraordinary and urgent need to regulate this matter by means of a real decree-law.

With regard to the second final provision, in which Article 6 (2) of Royal Decree-Law 29/2012 of 28 December 2013 concerning the minimum allowances for the purposes of adjusting the provisions of Article 6 (2) of Regulation (EC) No 29/2012 is amended its wording to the provisions of the recast text of the General Law of Social Security and Law 17/2012 of 27 December, of the General Budget of the State for the year 2013, as well as the underhealing of the omission of the pensions recognised by another State in order to determine whether or not the economic dependency is to be concurrency of the recognition of the supplement by minimum with spouse in charge of the holder of the pension, the provision itself of the rule by which the date of effect of these amendments is rolled back to 1 January 2013 justify in appropriate manner the reasons of extraordinary and urgent need for its regulation through this royal decree-law.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Ministers of Employment and Social Security and of Finance and Public Administrations, after deliberation of the Council of Ministers at their meeting on 15 March 2013,

DISPONGO:

CHAPTER I

Compatibility between retirement pension and work

Article 1. Scope of application.

1. The provisions of this Chapter shall apply to all systems of the social security system, except to the State Passive Class Regime, which shall be governed by the provisions of its specific rules.

The performance of a job or senior position in the public sector, as defined in the second paragraph of article 1.1 of Law 53/1984, of December 26, of Incompatibilities of Personnel to the Service of the Administrations Public, it will be incompatible with the perception of the retirement pension.

2. The form of retirement provided for in this Chapter shall be without prejudice to the legal system provided for in any other form of compatibility between pension and work, established legally or regulatively.

Article 2. Requirements.

Without prejudice to the provisions of Article 165 of the recast text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, the enjoyment of the retirement pension, in its form contributive, it will be compatible with the performance of any job as an employed or self-employed person of the pensioner, in the following terms:

(a) Access to the pension must have taken place once the age has been met, which in each case results from application, as laid down in Article 161.1.a) and in the transitional provision twentieth of the recused text of the Law General of Social Security, without, for such purposes, eligible retirements for bonuses or anticipations of the retirement age which may be applicable to the person concerned.

(b) The percentage applicable to the respective regulatory base for the purpose of determining the amount of the pension to be paid is 100 per 100.

c) Compatible work can be performed full time or part time.

Article 3. Amount of pension.

1. The amount of the retirement pension compatible with the work shall be equal to 50 per 100 of the amount resulting in the initial recognition, after it has been applied, where appropriate, to the maximum public pension ceiling, or to which it is being collected, in the the time of the start of the compatibility with the work, excluding, in any case, the supplement to the minimum, whatever the working day or the activity carried out by the pensioner.

The pension will be revalued in its entirety in the terms established for the pensions of the Social Security system. However, as long as the compatible work is maintained, the amount of the pension plus the cumulative revaluations will be reduced by 50 per 100.

2. The pensioner shall not be entitled to allowances for pensions lower than the minimum for the duration of the pension in which the pension is compatible with the work.

3. The beneficiary shall be considered as a pensioner for all purposes.

4. If the employment relationship is terminated or the cessation of the activity is self-employed, the full receipt of the retirement pension shall be restored.

Article 4. Quote.

During the performance of an employed or self-employed person, compatible with the retirement pension, employers and workers shall be entitled to Social Security only for temporary incapacity and for professional contingencies, according to the rules governing the system of the corresponding social security system, although they will be subject to a special solidarity contribution of 8 per 100, not computable for the benefits, which in the workers ' schemes for employees will be distributed between employer and employee, running to The employer's charge is 6 per 100 and the employee is 2 per 100.

CHAPTER II

Social Security Retirement Amendments

Article 5. The amount of the retirement pension in the case of anticipation in access to it.

Article 4 (5) of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the Social Security system is amended, giving a new wording to paragraph 3 and adding a new paragraph 4 in Article 163 of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, in the following terms:

" 3. Where, in order to determine the amount of a retirement pension, reducing rates by age at the time of the causative event should be applied, they shall apply to the amount of the pension resulting from the application to the percentage that corresponds to months of quotation. Once the reduction coefficients have been applied, the amount resulting from the pension may not exceed the amount resulting from the reduction of the maximum pension ceiling by 0.50 per 100 for each quarter or quarter of the year. anticipation.

4. The 0,50 per 100 coefficient referred to in the preceding paragraph shall not apply in the following cases:

(a) In the case of retirements caused by the provisions of the third paragraph of paragraph 1 of the third transitional provision.

(b) In cases of early retirement in accordance with the provisions of Article 161a (1), in relation to professional groups or activities whose work is exceptionally distressing, toxic, dangerous or unhealthy, or refer to persons with disabilities. "

Article 6. Modification of early retirement.

Article 5 (1) of Law 27/2011 of 1 August, on the updating, adequacy and modernization of the Social Security system, is reworded in the following terms:

" One. Article 161 a (2) is reworded as follows:

2. Two modalities of access to early retirement are laid down, which derives from the cessation of work due to the fact that the worker is not imputable and that derives from the will of the person concerned, for which the following conditions are required:

A) With regard to the derivative of the cessation of work for cause not attributable to the free will of the worker.

(a) Having completed an age which is less than four years, at most, at the age which is applicable in each case as laid down in Article 161.1.1 (a) and in the twentieth transitional provision, The reducing coefficients referred to in the preceding paragraph shall apply.

(b) To be entered in the employment offices as jobseekers for a period of at least six months immediately prior to the date of the application for retirement.

(c) Credit for a minimum effective contribution period of 33 years, without, for such purposes, the proportional share of extraordinary payments is taken into account. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

d) That the cessation of work has occurred as a result of a business restructuring situation that prevents the continuity of the employment relationship. For these purposes, the causes of termination of the contract of employment which may be entitled to access to this type of early retirement shall be as follows:

a. Collective dismissal for economic, technical, organizational or production causes, in accordance with Article 51 of the Workers ' Statute.

b. The dismissal of the target for economic, technical, organisational or production reasons under Article 52.c of the Staff Regulations.

c. The termination of the contract by judicial decision, pursuant to Article 64 of Law 22/2003, of July 9, Bankruptcy.

d. The death, retirement or incapacity of the individual employer, without prejudice to the provisions of Article 44 of the Staff Regulations, or the termination of the legal personality of the contractor.

e. The termination of the contract of employment motivated by the existence of force majeure established by the labour authority in accordance with Article 51.7 of the Staff Regulations.

In the cases referred to in points (a) and (b), in order to be able to access early retirement arising from the cessation of work because of the non-attributable cause of the worker, it will be necessary for the worker to have received the compensation (a) corresponding to the termination of the contract of employment or the filing of a claim for damages or the challenge of the extinguishing decision.

The receipt of the allowance shall be credited by means of a received bank transfer document or equivalent supporting documentation.

The extinction of the working woman's employment relationship as a consequence of being a victim of gender-based violence will give access to this type of early retirement.

In cases of access to early retirement as referred to in this paragraph (A), the pension shall be reduced by application, for each quarter or quarter of a quarter which, at the time of the causative event, the worker is missing to comply with the statutory retirement age which, in each case, results from the application of the provisions of Article 161.1.a) and the twentieth transitional provision of the following coefficients according to the contribution period Accredited:

1. Coefficient of 1,875 per 100 per quarter when a contribution period of less than 38 years and 6 months is credited.

2nd. A coefficient of 1,750 per 100 per quarter when a contribution period equal to or greater than 38 years and 6 months and less than 41 years and 6 months is credited.

3º. Coefficient of 1,625 per 100 per quarter when a contribution period equal to or greater than 41 years and 6 months and less than 44 years and 6 months is credited.

4th. Coefficient of 1,500 per 100 per quarter when a contribution period equal to or greater than 44 years and 6 months is credited.

For the exclusive purposes of determining that legal retirement age, it shall be considered as such that it would have been for the worker to have continued to be listed during the period between the date of the causative event and compliance with the statutory retirement age which, in each case, results from the application of the provisions of Article 161.1 (a) and the 20th transitional provision.

For the computation of the quotation periods, full periods will be taken, without the fraction of the period being equated to a period.

B) With regard to early access to retirement at the interest of the person concerned:

(a) Having completed an age which is less than two years, at most, at the age which, in each case, results from application as laid down in Article 161.1.a) and in the twentieth transitional provision, The reducing coefficients referred to in the preceding paragraph shall apply.

(b) Credit for a minimum effective contribution period of 35 years, without, for such purposes, the proportional share of extraordinary payments is taken into account. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

(c) Once the general and specific requirements of that pension scheme have been established, the amount of the pension to be charged must be higher than the amount of the minimum pension which the person concerned would be entitled to family situation to the age of 65 years. Otherwise, this early retirement formula cannot be accessed.

In cases of access to early retirement as referred to in paragraph (B), the pension shall be reduced by application, for each quarter or quarter of a quarter which, at the time of the event causing the worker is missing to comply with the statutory retirement age which, in each case, results from the application of the provisions of Article 161.1.a) and the twentieth transitional provision of the following coefficients according to the contribution period Accredited:

1. Coefficient of 2 per 100 per quarter when a contribution period of less than 38 years and 6 months is credited.

2nd. Coefficient of 1,875 per 100 per quarter when a contribution period equal to or greater than 38 years and 6 months and less than 41 years and 6 months is credited.

3º. A coefficient of 1,750 per 100 per quarter when a contribution period equal to or greater than 41 years and 6 months and less than 44 years and 6 months is credited.

4th. Coefficient of 1,625 per 100 per quarter when a contribution period equal to or greater than 44 years and 6 months is credited.

For the exclusive purposes of determining that legal retirement age, it shall be considered as such that it would have been for the worker to have continued to be listed during the period between the date of the causative event and compliance with the statutory retirement age which, in each case, results from the application of the provisions laid down in Article 161.1.a) and in the twentieth transitional provision.

For the computation of the quotation periods, full periods shall be taken, without the fraction of the period being equal to a period. "

Article 7. Modification of partial retirement.

The following amendments are introduced in Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system, in the following terms:

One. Article 6 (1) is amended as follows:

" One. Article 166 (1) and (2) are reworded in the following terms:

1. Workers who have complied with the age referred to in Article 161.1.a) and in the transitional provision twenty-one and meet the requirements for the right to a retirement pension, provided that there is a reduction in their working day A minimum of 25 per 100, and a maximum of 50 per 100, will be eligible for partial retirement without the need for the simultaneous conclusion of a replacement contract. The percentages indicated shall be construed as referring to the day of a comparable full-time worker.

2. In addition, provided that a contract of relief is concluded on the basis of the terms provided for in Article 12.7 of the Staff Regulations, full-time workers may have access to partial retirement when they meet the requirements of the Following requirements:

(a) Have completed the following ages without, for such purposes, taking into account the bonuses or anticipations of the retirement age that might apply to the person concerned.

of the causative event	Age required according to periods listed at the time of the causative event		Age required with 33 years listed at the time of the causative
2013	61 and 61 and 1 month	33 years and 3 months or more	61 and 2 month
2014	61 and 61 and 2 months	33 years and 6 months or more	2015
and 3 months	33 years and 9 months or 9 months or more	61 and 6 months
2016	61 and 61 and 4 months	34 years or more	61 and 8 months
2017	61 and 61 and 5 months	34 years and 3 months or more	61 and 10 months
2018	61 and 61 and 6 months	34 years and 6 months or more	62 years
	2019	61 and 61 and 8 months	34 years and 9 months or more	62 and 4 months
2020	61 and 61 and 10 months	35 years or more	62 and 8
2021	62 years	35 years and 3 months or more	63 years
2022	62 and 62 and 2 months	35 years and 6 months or more	63 and 4 months
2023	62 and 62 and 4 months	35 years and 9 months or more	63 and 8 months
2024	62 and 62 and 6 months	36 years or more
2025
2025 62 and 62 and 8 months	36 years and 3 months or more	64 and 4 months
2026	62 and 62 and 10 months	36 years and 3 months or more	64 and 8 months
2027 and following	63 years	36 years and 6 months	65 years

The indicated age scale shall not apply to the workers referred to in Article 2 (1) of the third transitional provision, who shall be required to have completed the age of 60 years without, effects, account is taken of bonuses or anticipations of the retirement age which may be applicable to the persons concerned.

b) Credit a period of seniority in the company of at least 6 years immediately prior to the date of the partial retirement. To this end, the seniority established in the previous undertaking shall be computed if it has mediated a succession of undertakings within the meaning of Article 44 of the Staff Regulations or in undertakings belonging to the same group.

(c) The reduction of his working day is between a minimum of 25 per 100 and a maximum of 50 per 100, or 75 per 100 for the cases in which the worker is engaged on a full-time basis. by a contract of indefinite duration, provided that the rest of the requirements are established. Such percentages shall be construed as referring to the day of a comparable full-time worker.

(d) Credit a 33-year contribution period on the date of the event causing the partial retirement, without taking into account the corresponding proportional share for extraordinary payments. For these exclusive purposes, only the period for the provision of the compulsory military service or the replacement social benefit shall be counted, with the maximum limit of one year.

In the case of persons with disabilities in grade equal to or greater than 33 per 100, the required contribution period shall be 25 years.

e) There is a correspondence between the contributions bases of the relievist and the partial retiree, so that the worker concerned cannot be less than 65 per 100 of the average of the (a) the contribution of the pension scheme to the pension scheme for the period of the last six months.

(f) The replacement contracts to be established as a result of a partial retirement shall have at least a duration equal to the amount of time which the replacement worker is lacking in order to reach the retirement age referred to in the Article 161.1 (a) and in the twentieth transitional provision.

In the cases referred to in point (c), in which the contract of relief is indefinite and full time, it must be maintained for at least a duration equal to the result of adding two years to the time it has failed to a worker who has been replaced to reach the retirement age referred to in Article 161.1 (a) and in the twentieth transitional provision. In the event that the contract is terminated before reaching the minimum duration indicated, the employer shall be obliged to conclude a new contract on the same terms of the term, for the remaining time. In the event of non-compliance by the employer with the conditions laid down in this Article in respect of the contract of relief, he shall be responsible for the reimbursement of the pension which the pensioner has received on a part-time basis.

(g) Without prejudice to the reduction in working time referred to in point (c), during the period of the retirement benefit, the undertaking and the worker shall be listed on the basis of contributions which, if appropriate, would have been continue to work on a full day. "

Two. Article 6 (3) is amended as follows:

" Three. A new transitional provision is added, the twentieth second, with the following wording:

" Transient disposition twenty-second. Transitional rules on partial retirement.

1. The requirement of the age requirement referred to in paragraph 1 and point (f) of Article 166 (2) shall be applied in a gradual manner, as provided for in the transitional provision of this Law.

2. The contribution base during the partial retirement referred to in Article 166 (2) (g) shall be applied in a gradual manner in accordance with the percentages calculated on the basis of the full-time contribution in accordance with the following scale:

(a) For the year 2013, the contribution base shall be equal to 50 per 100 of the contribution basis which would have been full-time.

(b) For each year after the year 2014, a further 5 per 100 shall be increased to 100 per 100 of the contribution basis which would have been paid to it in full.

(c) In no case shall the percentage of the contribution base set for each financial year on the previous scale be less than the percentage of the work activity actually carried out. "

Article 8. Transitional rules on retirement pensions.

New wording is given to paragraph 2 of the twelfth final provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system, in the following terms:

" 2. The regulation of the retirement pension will continue to apply in its various forms, conditions and rules for the determination of benefits, in force before the entry into force of this Law, into retirement pensions. which are caused before 1 January 2019, in the following cases:

(a) Persons whose employment relationship has been extinguished before 1 April 2013, provided that after that date they are not included in any of the systems of the Social Security system.

(b) Persons with a suspended or terminated employment relationship as a result of decisions taken in cases of employment regulation, or through collective agreements of any kind, collective agreements of undertakings thus as for decisions taken in the form of a procedure, approved, signed or declared before 1 April 2013, provided that the termination or suspension of the employment relationship occurs before 1 January 2019.

(c) Those who have acceded to the partial retirement pension before 1 April 2013, as well as the persons incorporated before that date into partial retirement plans collected in collective agreements of any kind. (a) collective agreements or agreements of undertakings, irrespective of the fact that access to partial retirement has occurred prior to or after 1 April 2013.

In those cases referred to in paragraphs (b) and (c) in which the application of the previous legislation has its origin in decisions taken or in partial retirement plans included in collective agreements of undertakings, it will be essential that the indicated collective agreements of undertakings are duly registered with the National Institute of Social Security or the Social Institute of the Navy, if appropriate, within the period prescribed by the determine. "

CHAPTER III

Modification of the Part-Time Contract and the Relay Contract

Article 9. Part-time contract and replacement contract.

New wording is given to the final provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system, in the following terms:

" Final Disposition first. Amendment of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24.

New wording is given to paragraphs 6 and 7 of Article 12 of the Recast Text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24, in the following terms:

" 6. In order for the worker to be entitled to partial retirement, in accordance with Article 166 (2) of the General Law on Social Security and other concordant provisions, he must agree with his employer on a reduction in the (a) day and pay of between a minimum of 25 per 100 and a maximum of 50 per 100, in accordance with Article 166, and the undertaking must simultaneously conclude a contract of relief, in accordance with the provisions of the following paragraph; replace the working day left vacant by the partially retired worker. The replacement contract may also be concluded in order to replace workers who retire partially after having met the age laid down in Article 161.1.a) and the transitional provision of the General Law of the European Union. Social Security.

The reduction in working time and salary may be 75 per 100 when the contract of relief is made full time and with an indefinite duration, provided that the worker meets the requirements set out in the article. 166.2.c) of the General Law of Social Security.

The execution of this part-time work contract and its remuneration will be compatible with the pension that Social Security recognizes the worker as a partial retirement.

The employment relationship will be extinguished when the worker's total retirement occurs.

7. The relay contract will conform to the following rules:

(a) It shall be concluded with a worker who is unemployed or who has a fixed term contract with the company.

(b) Except in the case referred to in the second subparagraph of paragraph 6, the duration of the contract of relief to be concluded as a result of a partial retirement shall be indefinite or at least equal to the amount of time remaining the worker replaced to reach the age laid down in Article 166 (1) of the General Law on Social Security or, transiently, the ages provided for in the twentieth transitional provision. If, at the time of this age, the retired worker partially continues in the undertaking, the contract of relief which has been concluded for a given duration may be extended by agreement with the parties for annual periods, which shall be extinguished by any case at the end of the period corresponding to the year in which the total retirement of the relieved worker occurs.

In the case referred to in the second subparagraph of paragraph 6, the contract of relief shall be at least equal to the result of adding two years to the time when the replacement worker is missing in order to reach the age of the retirement referred to in Article 161.1 (a) and the transitional provision of the General Law on Social Security. In the event that the contract is terminated before the minimum duration is reached, the employer shall be obliged to enter into a new contract on the same terms as the time remaining.

In the case of the partially retired worker after having met the age provided for in Article 166 (1) of the General Law of Social Security, or transiently, the ages provided for in the provision The duration of the replacement contract which may be concluded by the undertaking to replace the part of the day left vacant by the undertaking may be indefinite or annual. In this second case, the contract shall be automatically extended for annual periods, in any event at the end of the period corresponding to the year in which the total retirement of the relieved worker occurs.

(c) Except in the case referred to in the second subparagraph of paragraph 6, the relief contract may be concluded on a full-time or part-time basis. In any event, the duration of the day must be at least equal to the reduction in the working time agreed by the replaced worker. The work schedule of the relievist may be completed by the worker who is replaced or is concurrency with him.

d) The job of the reliever worker may be the same as the replaced worker. In any event, there shall be a correspondence between the bases of quotation of the two, as provided for in Article 166.2 (e) of the General Law on Social Security.

(e) Measures to promote the conclusion of relief contracts may be established in collective bargaining. ""

CHAPTER IV

Measures to prevent discrimination against older workers in collective redundancies

Article 10. Economic contribution regime for redundancies.

Additional provision of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the Social Security system is hereby worded as follows:

" Additional Disposition sixteenth. Economic contributions by redundancies affecting workers of fifty or more years in companies with profits.

1. Companies that make collective redundancies in accordance with the provisions of Article 51 of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of March 24, will have to make a contribution Public Treasury, provided that the following circumstances are met:

(a) that collective redundancies be made by companies of more than 100 employees or by companies that are part of groups of companies that employ that number of workers.

b) That the percentage of laid-off workers of fifty or more years over the total number of workers made redundant is higher than the percentage of workers of fifty or more years over the total number of workers in the company.

For the purposes of calculating the percentage of workers made redundant of fifty or more years on the total number of workers made redundant, workers affected by the collective redundancy and those whose contracts are awarded will be included. have been extinguished on the initiative of the undertaking on the basis of other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that such extinctions of contracts have been produced in the preceding three years or in the year after the start of the dismissal procedure collective.

For the purpose of calculating the percentage of workers of 50 or more years for the total number of employees of the company, the company's staff will be taken into account at the start of the dismissal procedure. collective.

c) That, even if the economic, technical, organizational or production causes that justify the collective dismissal are fulfilled, one of the following two conditions is met:

1. That the companies or group of companies in which they are a party would have had profits in the two economic years preceding the one in which the employer initiates the collective dismissal procedure.

2. That the companies or group of companies in which they are a party obtain profits in at least two consecutive economic years within the period between the financial year preceding the date of the start of the the collective redundancy procedure and the four economic years after that date.

For these purposes, it is considered that a company has had profits when the result of the exercise, as defined in the annual profit and loss account models, both normal and short, collected at the Royal Decree 1514/2007 of 16 November, approving the General Plan of Accounting, or in the accounting legislation that is applicable, is positive.

2. For the purposes of calculating the financial contribution referred to in the preceding paragraph, the gross amount, from the date of dismissal, of the unemployment benefits and benefits of workers of fifty or more years of age shall be taken into account. affected by collective redundancy, including social security contributions made by the State Employment Public Service in accordance with the provisions set out in the following paragraphs. The amounts paid by the State Employment Public Service shall also be included for the purposes of calculating the financial contribution for the purposes of the concepts of workers of fifty or more years whose contracts have been extinguished by (a) the company's own initiative under other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that these contract extinctions have occurred in the three previous years or in the year after the start of the collective redundancy procedure.

However, the amounts of benefits and unemployment benefits of workers aged 50 or over who would have been affected shall be excluded from the calculation of the financial contribution at the request of the undertaking concerned. been the subject of a recolocation in the same undertaking, or in another undertaking of the group of which it is a party, or in any other undertaking, within six months of the date on which the termination of its employment contracts occurs. In such cases the company must prove these ends in the procedure.

3. The amount of the contribution shall be determined annually by the application of the type set out in paragraph 4 on each of the following:

(a) Total amount actually paid by the State Employment Service for unemployment benefits of the contributory level of workers of fifty or more years affected by the redundancies, total generated or partially by virtue of the contributions credited to the company that promoted his dismissal.

(b) Total amount actually paid by the State Employment Service for Social Security contributions by the managing body of the unemployment benefits for the workers concerned, during the period perception of the same.

(c) A fixed fee for each worker who has exhausted the unemployment benefit at the contributory level and who begins to receive any allowance from those laid down in Article 215.1.1.) (a) and (b), and 215.1.3) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June. This fee shall be calculated by means of aggregation over a six-year period of the sum of the annual cost of the unemployment allowance plus that of the retirement contribution on behalf of the managing body in the year of exhaustion.

The fixed fee will also be paid for each worker who, not entitled to the payment of the contributory unemployment benefit, directly accesses the unemployment allowance provided for in Article 215.1.2) of the said text recast of the General Law on Social Security, as a result of the legal situation of unemployment motivated by dismissal.

4. The rate applicable shall be that fixed by the following scale according to the number of employees of the undertaking, the number of workers of fifty or more years of age affected by the dismissal and the percentage of the company's profits over the revenue:

Applicable type to calculate the economic contribution

Between 15% and 35%.

	of affected workers 50 or more years in relation to the number of redundant workers	Percentage profit on revenue	Number of workers in the company
			More of 2,000	Between 1,000 and 2,000	Between 101 and 999
than 35%.	More than 10%.	100%	95%	90%
	Less than 10%.	95%	90%	85%
More than 10%.	95%	90%	85%
than 10%.	90%	85%	80%
Less than 15%.	More than 10%.	75%	70%	65%
	than 10%.	70%	65%	60%

5. For the purposes of the preceding paragraph, the following rules shall be taken into account:

(a) The percentage of workers made redundant from fifty years or more over the total number of workers made redundant will be calculated year by year, within the period foreseen for the completion of the redundancies mentioned in the communication of the business decision to the labour authority after the end of the consultation period, taking into account the total number of the two groups which have been terminated until the year in which the calculation is made.

(b) In the case referred to in point (1) (c) .1, the profits of the undertaking or group of undertakings shall be quantified on the basis of the average percentage of the revenue obtained in the two financial years. immediately preceding the one in which the collective redundancy procedure is initiated.

(c) In the case referred to in paragraph (1) (c) .2, the profits of the undertaking or group of undertakings shall be quantified on the basis of the average percentage of the revenue obtained in the first two financial years. (a) in a row where the company has received profits within the period referred to in that paragraph.

(d) The number of employees of the undertaking or group of undertakings shall be calculated on the basis of the number of employees in the undertaking or group of undertakings at the beginning of the collective redundancy procedure, irrespective of whether they are working full time or part time.

6. In the case referred to in paragraph 1 (c) .2, the calculation of the first contribution shall include all the concepts laid down in paragraph 3 for the period from the date of the redundancies to the second financial year in a row, including the latter, in which the company has obtained profits. This same period shall be considered for the determination of the percentage of workers for the purposes of applying the rule set out in paragraph 5.a).

7. The undertakings referred to in this provision shall, before the competent labour authority in the collective dismissal procedure, provide a certificate signed by a person with sufficient power to record the information to be determined. Regulation, in the following time limits:

(a) Where the circumstances set out in points (a), (b) and (c) .1 (1) are met, three months after the end of the year following the start of the collective redundancy procedure.

(b) Where the circumstances set out in points (a), (b) and (c) of paragraph 1 are met, before the end of the financial year immediately following the year in which the last of the three requirements referred to is met.

In both cases, the employment authority must refer the certificate to the State Employment Public Service.

8. The procedure for the settlement and payment of the financial contribution shall be determined by regulation.

9. Where the collective dismissal involves the total cessation of the activity of the company in the Spanish territory, the appropriate precautionary measures may be taken, in accordance with the law, to ensure the collection of the debt corresponding to the contribution economic, even if this has not been the subject of prior quantification and settlement.

10. In the case of change of ownership of the company, the new employer shall be subrogated to the obligations set out in this provision.

11. The contribution referred to in this provision shall be payable where the undertaking applies temporary measures for the regulation of employment affecting workers of 50 or more years prior to the termination of the employment employment contracts of the same workers, by virtue of collective dismissal or other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that the worker's employment is not more than one year between the end of the legal situation of unemployment arising from the application of the temporary measures for the regulation of employment and the termination of each worker's contract.

In any event, the amount of the amounts made by the State Employment Service referred to in paragraph 2 shall be taken into account for the calculation of the financial contribution during the periods of application of the temporary employment adjustment measures prior to the termination of the contracts, including, where appropriate, those which may correspond to the replacement of the duration of the unemployment benefit at the contributory level, without prejudice to the set out in point 3.c).

12. At least 50% of the amounts collected in the immediately preceding financial year shall be entered in the initial budget of the State Employment Public Service for the purpose of financing specific labour reintegration measures and measures for the collective of workers of fifty or more years who are in a legal situation of unemployment, for which in the budget of the State Employment Public Service they must include appropriations intended to finance such actions and measures.

13. For the purposes provided for in this provision, entities, bodies and entities forming part of the public sector shall be considered to be included in the concept of undertaking and shall not be considered to be public administration in accordance with the provisions of the Article 3.2 of the recast of the Law on Public Sector Contracts approved by Royal Legislative Decree 3/2011 of 14 November.

14. The provisions of this provision shall apply to collective redundancy procedures initiated as from 1 January 2013. '

Additional disposition first. Maintenance of employment during the perception of the retirement pension compatible with the work.

Companies in which the provision of services is compatible with the enjoyment of the retirement pension in accordance with Chapter I shall not have taken any non-life decisions imposed within six months. prior to such compatibility. The limitation will only affect the extinctions produced after the entry into force of this Law, and for the coverage of those positions of the same professional group as those affected by the extinction.

Once the compatibility between pension and work has been initiated, the company will have to maintain, for the duration of the employment contract of the pensioner, the level of employment in the pensioner before its start. In this respect, the average daily number of workers in the company in the period of 90 days prior to the compatibility, calculated as the quotient resulting from dividing the sum of the workers, will be taken as a reference. were in the company in the 90 days immediately prior to their start.

The prior employment maintenance obligations shall not be considered to be unfulfilled when the employment contract is terminated for objective reasons or for disciplinary dismissal where one or the other is declared or recognised as (a) from the date on which the contract has been concluded, or the termination of the contract, or the termination of the contract,

the termination of the contract.

Additional provision second. New pension compatibility scheme for retirement or retirement from Passive Classes.

Article 33 of the recast text of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, is worded as follows:

" 1. Retirement or retirement pensions, as referred to in this Chapter, shall be incompatible with the performance of a job or a high office in the public sector by its holders, understood to be in accordance with the provisions of the paragraph Article 1 (1) of Law 53/1984 of 26 December 1984 on the Incompatibilities of Personnel to the Service of Public Administrations and, for that purpose, the exceptions provided for in the additional provision of that provision Law and, in the event that no periodic remuneration is collected for the performance of elective office as members of the Legislative Assemblies of the Autonomous Communities or of the Local Corporations, as provided for in Article 5 thereof.

2. In addition, in general, the receipt of retirement or retirement pensions shall be incompatible with the pursuit of an activity, on its own account or outside, which results in the inclusion of its holder in any public security scheme. Social.

Without prejudice to the provisions of the preceding paragraph, the receipt of retirement or retirement pensions, in the case referred to in Article 28.2 (a) of this recast, shall be compatible with the financial year a self-employed or self-employed activity, which results in the inclusion of its holder in any public social security scheme, in the following terms:

(a) The age of access to retirement or retirement pension should be, at least, established as a forcible retirement age for the corresponding collective of public servants.

(b) The percentage applicable to the regulator for the purpose of determining the amount of the pension must be one hundred per cent.

In the event of a compatible activity, the amount of the pension shall be equal to fifty per cent of the amount resulting in the initial recognition, once the maximum pension ceiling has been applied. public, or the pensioner is receiving at the date of commencement of the activity, excluding, in any case, the supplement to the minimum, which may not be received during the time when the pension and activity are compatible.

The pension will be revalued in its entirety, in the terms established for the pension of the Passive Classes. However, as long as the compatible work is performed, the amount of the pension plus the cumulative revaluations will be reduced by fifty per cent.

3. The receipt of retirement or retirement pensions for permanent incapacity for service or uselessness shall be incompatible with the pursuit of an activity, on its own or in other forms, which results in the inclusion of its holder in any scheme Social Security Public.

However, in the terms that are regulated, in the case of retirement pensions or permanent incapacity for service or uselessness, when the person concerned is not incapacitated for all occupation or occupation, the receipt of the pension may be made compatible with the performance of that activity, provided that it is different from that which it was carrying out at the service of the State. In this case, and for the duration of such a situation, the amount of the pension recognised shall be reduced to 75% of the corresponding amount, if more than 20 years of effective services are credited to the State; or 55%, if the person concerned has covered less than 20 years of service at the time of retirement or retirement.

4. The collection of pensions affected by the incompatibilities referred to in the preceding paragraphs shall be suspended for months from the first day of the month following the beginning of the activity which determines the incompatibility to the the last day of the month in which it is completed, without affecting the increases to be experienced by such pensions, as provided for in Article 27 of this text.

As an exception to the effects of the suspension referred to in the preceding paragraph, if the incompatible activity starts on the first day of a month, the suspension of the payment shall proceed from the first day of the month in which the suspension is made. incompatible activity.

In the case referred to in paragraph 2 above, both the reduction and the restoration of the full amount of the pension shall be carried out for full months, with the effects set out in the preceding paragraphs.

5. The economic situation of the recipients of retirement or retirement pensions shall be reviewed ex officio, with the periodicity to be determined, for the purposes of the application of the above rules, without prejudice to the revisions which proceed at the request of the data subject. '

Additional provision third. Application of the new pension compatibility scheme for retirement or retirement from Passive Classes.

The arrangements for the compatibility of the pension or retirement pension on the basis of the second supplementary provision shall apply to pensions which are caused or have been caused as from 1 January 2009, without prejudice that the economic effects may not be, in any case, prior to the date of entry into force of this standard.

Retirement or retirement pensions caused before 1 January 2009 will maintain the system of incompatibilities that has been applied to them.

Additional provision fourth. Collaboration of the Labour and Social Security Inspectorate in relation to early retirement.

The Labour and Social Security Inspectorate will provide its collaboration and support to the management and social security services in order to verify that access to the early retirement mode due to the (a) the absence of the worker's free will, as referred to in Article 161a (A) of the recast text of the General Law on Social Security, approved by the Royal Decree of Law 1/1994 of 20 December 1994, In June, it is produced in accordance with the conditions laid down therein, proceeding in the event of infringement of the provisions of Articles 23 (1) (c) and (e) and 26. 1 and 3 of the recast of the Law on Infractions and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August. In these cases, the graduation of the penalties corresponding to the very serious infringements established in points (c) and (e) of Article 23.1 of the recast of the Law on Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000, of 4 August, shall be carried out in accordance with the provisions of Article 39 of that standard. In this respect, the Ministry of Employment and Social Security shall adopt uniform application criteria which ensure administrative reproach for actions of a fraudulent nature.

The Labour and Social Security Inspectorate will, in particular, be extremely concerned with the checks on alleged fraud in the law relating to targeted redundancies for economic, technical, organisational or production reasons, in accordance with the Article 52 (c) of the Staff Regulations, as well as the termination of the contract of employment motivated by the existence of force majeure established by the labour authority in accordance with Article 51.7 of the Staff Regulations Workers.

The collaboration will reach the inclusion in the Integrated Work and Safety Inspection Plan, in accordance with the annual plans of objectives agreed with the management entities and common services of the Social security, specific planning aimed at preventing and repressing the assumptions of simulation of the employment relationship, high fictitious and connivance for the undue access to early retirement, establishing for this the actions to achieve and the objectives to be achieved, as well as the measures needed to facilitate their compliance.

The Ministry of Employment and Social Security will approve uniform application criteria that allow the management and common services of Social Security and the Labour and Social Security Inspectorate to carry out (i) control of suspected fraud in the improper access to early retirement.

Additional provision fifth. Report on Recommendation 16. of the Toledo Pact.

The Government, in the framework of the report on the degree of development of the supplementary social provision and on the measures that could be taken to promote its development in Spain, provided for in the additional decision Law 27/2011 of 1 August on the updating, adaptation and modernization of the Social Security system, will make the appropriate proposals to proceed to regulate the possibility of the rescue of the contributions made to plans and funds of pensions, which are regulated in the Royal Legislative Decree 1/2002 of 29 November, for which approves the recast text of the Law on the Regulation of Pension Plans and Funds, once the legal retirement age of the participant is reached, even if the retirement pension of the Social Security System is compatible with the realization of any work as an employed or self-employed person in the terms defined in the first chapter of this decree-law.

Additional provision sixth. Action of the National Consultative Commission on Collective Agreements in the field of Autonomous Communities.

If within three months of the entry into force of this royal decree-law the Autonomous Communities have not constituted and put into operation a tripartite body equivalent to the National Consultative Commission Collective agreements or signed a collaboration agreement with the Ministry of Employment and Social Security agreeing the Commission's action in the territorial field of the signatory communities, the National Consultative Commission of Conventions Collectives may, in the alternative and as soon as these organs are not constituted In the case of the Commission, it is necessary to take into account the conditions laid down in Article 1 (1) (a) of Regulation (EU) 6866/ (EU) of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council work, which is present in the collective agreement of implementation, where such implementation affects the enterprise's work centres located in the territory of an Autonomous Community.

Additional provision seventh. Prior report of the entities, mainly participated or financially supported by the Banking Ordered Restructuring Fund, and of the entities, agencies and entities of the state public sector.

1. Entities that are mainly or financially supported by the Banking Ordered Restructuring Fund as well as entities, bodies and entities that are part of the State public sector and do not have the consideration of Public administration as provided for in Article 3.2 of the recast text of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011 of 14 November, will have to inform a technical committee composed of Representatives of the Ministries of Employment and Social Security, the Economy and Competitiveness and Finance and Public administrations, prior to the initiation of any collective redundancy procedure and any proposal for agreement to present to the representation of workers during the development of the period of consultation.

2. Regulatory provision shall establish and regulate the operation of the technical commission provided for in the previous paragraph without creating an increase in public expenditure.

Additional disposition octave. Active employment policies for over 55 years.

Workers over the age of 55 who have exhausted contributory level unemployment benefit or any of the unemployment benefits set out in the recast text of the General Social Security Act, approved by Real Legislative Decree 1/1994, of June 20, or not entitled to them, will have the status of priority collective for their participation in the actions and measures of active policies of employment that the Public Services of Employment for the purposes laid down in Article 19g of Law 56/2003 of 16 December 2003 on employment.

Additional provision ninth. Creation of a committee of experts for the study of the Sustainability Factor of the Social Security System.

The government, within one month of the entry into force of this royal decree-law, will create a committee of independent experts to produce a report on the sustainability factor of the Social Security system, for its referral to the Toledo Pact Commission, in line with the provisions of the additional fifteenth provision of the recast text of the General Law on Social Security, introduced by Law 27/2011 of 1 August, on updating, adequacy and modernisation of the social security system.

Single transient arrangement. Unemployment benefit for over 55 years.

To the right holders of the unemployment allowance provided for in Article 215.1.3) of the recast text of the General Law on Social Security, the birth of which has been initiated before the entry into force of the law. the actual decree-law shall apply to them the rules on the requirement of a lack of income in force at that time throughout the duration of the allowance, where the provisions of paragraph one of the first paragraph of this provision apply. (a) the law of the Member State in which the person is entitled to the benefit of the the date of its entry into force.

Single repeal provision. Regulatory repeal.

All provisions of equal or lower rank shall be repealed as opposed to the provisions of this royal decree-law, and in particular paragraphs 1 and 2 of the first provision of Royal Decree-Law 29/2012 of 28 In December, the Law of the Federal Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Spain, of the European Union, of the European Union, of the European Union, of the European Union, of the European Union 31/1984 of 2 August, Protection for Unemployment.

Final disposition first. Amendment of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

The following amendments are made to the recast text of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

One. Article 215 (1) (3) is amended by adding a third paragraph, with the following wording:

" In addition, even if the applicant lacks income, in the terms set out in this article, if he has a spouse and/or children under the age of 26, or disabled or minors under reception, only the a requirement for a lack of income when the sum of the income of all the members of the family unit thus constituted, including the applicant, divided by the number of members who make up the unit, does not exceed 75% of the minimum wage interprofessional, excluding the proportional share of two extraordinary pages. "

Two. Article 229 is amended as follows:

" Without prejudice to the powers of the competent services in respect of inspection and control in order to sanction infringements which may be committed in the perception of unemployment benefits, it is for the managing entity to monitor compliance with the provisions of this Title and to check any fraud situations that may be committed.

The managing body may require workers who have been made redundant under Article 208 (1) (c), (d) and (e) accreditation to have received the appropriate legal compensation.

In the event that the compensation had not been received, nor would there have been any legal claim in claim for such compensation or for the challenge of the extinguishing decision, or when the extinction of the employment relationship was not the obligation to pay compensation to the worker must be paid, the action of the Inspectorate shall be claimed for the purposes of checking the involuntary termination of the employment relationship.

To this end, the managing body may suspend the payment of unemployment benefits where there is sufficient evidence of fraud in the course of the investigations carried out by the competent bodies in the field of against fraud. "

Three. A new paragraph, paragraph 6, is incorporated in the additional eighth provision, in the following terms:

" 6. By way of derogation from the preceding paragraphs, the provisions of Article 166.3 and the age scale referred to in Article 166.2 (a) shall not apply to the workers referred to in the third transitional provision of standard 2. of Decree 1867/1970, of 9 July, for which the General Regulation of Law 116/1969 of 30 December, which regulates the Special Regime of the Social Security of the Workers of the Sea, is adopted "

Four. The additional 30th-ninth provision, which is worded as follows, is amended:

" Additional 30th-ninth disposition. Requirement to be aware of the payment of the contributions to the benefits.

1. In the case of workers who are responsible for the entry of contributions, in recognition of the corresponding economic benefits of social security, the person responsible must be informed of the payment of the contributions. Social security contributions, even if the corresponding benefit is recognised, as a result of the reciprocal calculation of contributions, in a scheme of employed persons.

For such purposes, the mechanism of invitation to payment provided for in Article 28 (2) of Decree 2530/1970 of 20 August, governing the Special Scheme of Social Security for the employed persons, shall apply. self-employed or self-employed, whatever the Social Security Scheme in which the person concerned is incorporated, at the time of access to the benefit or in which it is caused.

2. Where the person concerned has been deemed to be aware of the payment of contributions for the purpose of recognition of a benefit, by reason of a deferral in payment of the fees due, but subsequently fails to comply with the time limits or conditions of such adjournment, it shall lose the consideration of being found in the payment and, consequently, the immediate suspension of the recognized benefit which it is receiving, which can only be rehabilitated once it has been The debt with the Social Security in its entirety. To this end, in accordance with Article 40.1.b) of this Law, the Management Entity for the benefit may detract from each payment due to the person concerned the corresponding fee due.

3. For the purposes of the recognition of the right to a pension, the contributions corresponding to the month of the event causing the pension and two months prior to the pension, the income of which is not yet recorded as such in the security information systems Social, they are presumed to be admitted without the need for the person to have to accredit them. In these cases, the managing body shall review, on an annual basis, all the pensions recognised during the previous immediate financial year under the presumption of the status of the current to verify the timely and effective income of those pensions. quotations. If not, the suspension of the payment of the pension shall be made immediately, the monthly payment of the fees due until the end of the payment of the pension shall be applied and the payment of the pension shall be restored from that date. time.

As provided for in the preceding paragraph, it shall apply provided that the worker establishes the minimum required contribution period, without taking into account the three-month period referred to therein. "

Five. A new additional provision, the sixtieth fourth, is introduced, with the following wording:

" Additional six-fourth disposition. Application of partial retirement to cooperative partners.

May be eligible for partial retirement under Article 166.2 of the worker or worker members of cooperatives, provided that they are included in the social security system as assimilated to employed persons. in the terms of the fourth additional provision, which reduce their working time and economic rights under the conditions laid down in Article 12 (6) of the recast of the Law on the Staff Regulations, approved by the Royal Decree Regulation 1/1995 of 24 March 1995 and meeting the requirements laid down in Article 166.2 of the This law, when the cooperative has a fixed duration partner of the same or an unemployed person, the performance, as a worker or a partner of work, of the day left vacant by the partner who retires in part, under the same conditions laid down for the conclusion of a relief contract in Article 12.7 of the Law on the Status of Workers, and as provided for in Article 166 of this Law. "

Final disposition second. Amendment of Royal Decree-Law 29/2012 of 28 December on improvement of management and social protection in the Special System for Home Employees and other measures of an economic and social nature.

With effect from January 1, 2013, the Royal Decree-Law 29/2012 of 28 December, of improvement of management and social protection in the Special System for Home Employees and other measures of economic and social character, remains modified as follows:

One. Article 6 (2) is worded as follows:

" 2. The supplement to the minimum will be incompatible with the perception by the pensioner of income from work, capital or economic activities and property gains, according to the concept established for such income in the tax on the Income of the Physical Persons and taken into account in accordance with Article 50 of the recast of the General Law on Social Security, when they exceed EUR 7,063,07 per year. "

Two. Article 7 (1) (a) is worded as follows:

" (a) The pensioner's spouse is not, in turn, the holder of a pension in charge of a public basic social security scheme, with the understanding of pensions recognised by another State, as well as the guarantee of minimum income and aid for third persons, both of Law 13/1982, of 7 April, of Social Integration of the Disabled, and of the care pensions regulated in Law 45/1960, of 21 July. "

Final disposition third. Amendment of the recast of the Law on Infractions and Penalties in the Social Order, approved by the Royal Decree-Law 5/2000 of 4 August.

A new paragraph 18 is added to Article 8 of the recast of the Law on Infractions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August, with the following wording:

" 18. Failure to submit, in time and form, to the competent Labour Authority the certificate referred to in paragraph 7 of the additional provision of the 16th Act of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the system of Social security, as well as presenting information that is false or inaccurate. "

Final disposition fourth. Amendment of Royal Decree 1493/2011 of 24 October on the terms and conditions of inclusion in the General System of Social Security of persons participating in training programmes in the development of the provided for in the third provision of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the social security system.

Rules 2 and 4 (1) of the first provision of Royal Decree 1493/2011 of 24 October 2011 governing the terms and conditions of inclusion in the General System of Social Security of the persons participating in training programmes, as provided for in the third provision of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the social security system, are drawn up in the the following terms:

" 2. The application for subscription of the special agreement may be made until 31 December 2014. In cases where the failure to provide the necessary justification for the subscription within the time limit has been established, it may exceptionally be granted a period of six months for its contribution to be made from the date on which it is have submitted the respective application. "

" 4. Once calculated by the General Treasury of Social Security the total amount of the contribution to enter this special agreement, its credit may be made by means of a single payment or by a split payment in a maximum number of monthly payments equal to three times the number of those for which the agreement is concluded. "

Final disposition fifth. Amendment of Royal Decree 1716/2012 of 28 December of the development of the provisions laid down, in the field of benefits, by Law 27/2011 of 1 August on the updating, adequacy and modernisation of the security system Social.

Article 4 (1) and (3) of Royal Decree 1716/2012 of 28 December 2005 on the development of the provisions laid down, in the field of benefits, by Law 27/2011 of 1 August on the updating, adequacy and modernisation of the social security system, as follows:

" 1. For the purposes of the application of the regulation of the retirement pension in force before 1 January 2013, in the cases referred to in paragraph 2 (b) of the 12th final provision of Law 27/2011 of 1 August, the workers concerned, the unitary and trade union representatives or the companies will have until the day 15 of April 2013 to communicate and to make available to the provincial addresses of the National Institute of Social Security copies of the files of regulation of employment, approved before 1 April 2013, of the collective agreements of any (a) scope and collective agreements concluded before that date, or decisions taken in proceedings before the date on which it is established, in which the extinction of the undertaking is contemplated, in the case of the employment relationship or the suspension of the employment relationship, irrespective of whether the termination of the employment relationship has occurred prior to or after 1 April 2013.

Similarly, and for the same purposes, in the cases referred to in paragraph 2 (c), second indent, of the final provision 12 of Law 27/2011 of 1 August, the workers concerned, the unit representatives and On 15 April 2013, the trade union or the companies will have to communicate and make available to the provincial addresses of the National Social Security Institute the partial retirement plans, which are included in collective agreements. of any scope or collective agreements of undertakings, signed before 1 April 2013, with independence from the fact that access to partial retirement has occurred before or after 1 April 2013. Together with the above documentation, certification of the identity of the workers incorporated in the Partial Retirement Plan will be presented before 1 April 2013.

When in any of the stated assumptions, the employment regulation file, the collective agreement of any collective enterprise scope or agreement, or the decision taken in the insolvency proceedings concerns an area In addition to the province, the communication will take place in the province where the company has its main headquarters. For these purposes, the principal place of business must coincide with the company's registered office, provided that its administrative management and the management of its business are effectively centralised; in another case, it will be taken to the place where they radiate such management and management activities.

In the case of collective agreements of any kind or collective agreements of companies, together with the copy thereof, it will be presented in writing where the following extremes are made: temporary scope of the convention or agreement, territorial scope of application, if they are not already covered by the agreements or agreements, and the contribution codes affected by the agreement or agreement.

In turn, within one month of the end of the period of communication of the collective agreements of any kind or collective agreement of undertakings referred to in this paragraph, the provincial addresses mentioned above send to the Directorate-General of the National Institute of Social Security a nominative relationship of the undertakings in which those agreements or agreements have been concluded, as well as the information relating to the case-file for the regulation of employment and the decisions taken in proceedings.

By Resolution of the Directorate General of the National Social Security Institute, a list of companies affected by employment regulation files, collective agreements of any scope or agreements will be developed. collective undertakings, or decisions taken in proceedings in respect of which the provisions of the twelfth final provision of Law 27/2011 of 1 August are applied. '

" 3. If the required subjects have failed to carry out the communications and submit the documentation relating to collective agreements, employment regulation files or decisions taken in respect of the procedures referred to in paragraph 1. Paragraph 1 within the prescribed period, and the Administration of Social Security shall have knowledge of the concurrence of the requirements laid down in the twelfth final provision of Law 27/2011 of 1 August, shall apply to the applicant for the retirement pension, where it is caused, the legislation preceding that law. On the other hand, in the case of collective agreements of undertakings, their communication to the National Institute of Social Security or to the Social Institute of the Navy, where appropriate, within the time limit referred to in paragraph 1, shall be required. "

Final disposition sixth. Amendment of the General Regulation on procedures for the imposition of penalties for infringements of social order and for the settlement of Social Security quotas, approved by Royal Decree 928/1998 of 14 May.

Article 4 (1) (a) of the General Regulation on procedures for the imposition of penalties for infringements of a social order and for the settlement of social security contributions, approved by Royal Decree 928/1998, of 14 May, is worded as follows:

" (a) In the case of violations in the field of Social Security, regulated in Section 1 of Chapter III of the recast of the Law on Infringements and Sanctions in the Social Order, approved by the Royal Decree Legislative 5/2000 of 4 August, the minutes of which do not appear with settlement proceedings, the imposition of a penalty shall be:

1. The Provincial Directorate of the General Treasury of Social Security in the case of minor infractions referred to in Article 21 (1), (2), (3), (4) and (5), the serious ones provided for in paragraphs 1, 2, 3, 5, 7, 9 in the Article 22 (1) (b), (d), (f) and (k) of Article 23 (1

of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Union

2. The Provincial Directorate of the National Institute of Social Security or, where appropriate, the Social Institute of the Navy in the cases described as a minor offence in paragraphs 4 and 6 of Article 21, as a serious infringement in Article 22 (4), (6), (8) and (14) and as a very serious infringement in points (a), (c), (e) and (g) of Article 23.1.

It will be up to the Provincial Directorate of the Public Service of State Employment or, where appropriate, the Social Institute of the Navy, when the penalty will affect unemployment benefits, in the case of the referred to in Article 21 (4), in Article 22 (4), (6), (8), (13) and (14) and in points (a), (c), (e) and (g) of Article 23.1.

3. The Provincial Directorate of the State Employment Public Service, in the event envisaged as a serious infringement in Article 22. 9 in the case of bonuses and as a very serious infringement in point (h) of Article 23.1. "

Final disposition seventh. Amendment of Royal Decree 1484/2012 of 29 October on the financial contributions to be made by companies with profits that make collective redundancies affecting workers of fifty or more years.

Royal Decree 1484/2012 of 29 October 2012 on the financial contributions to be made by companies with profits making collective redundancies affecting workers of fifty or more years, is amended as follows: follows:

One. Article 2 is worded as follows:

" 1. In accordance with paragraph 1 of the additional provision sixteenth of Law 27/2011 of 1 August, on the updating, adaptation and modernization of the Social Security system, the provisions of this Royal Decree will apply to the companies that make collective redundancies in accordance with the provisions of Article 51 of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, provided that the following are present circumstances:

(a) to be performed by companies of more than 100 employees or by companies that are part of groups of companies that employ that number of workers.

b) That the percentage of laid-off workers of fifty or more years over the total number of workers made redundant is higher than the percentage of workers of fifty or more years over the total number of workers in the company.

For the purposes of calculating the percentage of workers made redundant of fifty or more years on the total number of workers made redundant, workers affected by the collective redundancy and those whose contracts are awarded will be included. have been extinguished on the initiative of the undertaking on the basis of other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that such extinctions of contracts have been produced in the preceding three years or in the year after the start of the dismissal procedure collective.

For the purpose of calculating the percentage of workers of 50 or more years for the total number of employees of the company, account shall be taken of the establishment plan at the time of the commencement of the dismissal procedure. collective.

c) That, even if the economic, technical, organizational or production causes that justify the collective dismissal are fulfilled, one of the following two conditions is met:

1. That the companies or group of companies in which they are a party would have had profits in the two economic years preceding the one in which the employer initiates the collective dismissal procedure.

2. That the companies or group of companies in which they are a party obtain profits in at least two consecutive economic years within the period between the financial year preceding the date of the start of the the collective redundancy procedure and the four economic years after that date.

For these purposes, it is considered that a company has had profits when the result of the exercise, as defined in the annual profit and loss account models, both normal and short, collected at the Royal Decree 1514/2007 of 16 November, approving the General Plan of Accounting, or in the accounting legislation that is applicable, is positive.

2. For the purposes of this royal decree, workers of fifty or more years shall be considered as workers:

(a) All those workers affected by the collective dismissal who were satisfied with that age at the date of termination of the contract, within the period foreseen for the completion of the redundancies mentioned in the communication of the business decision to the labour authority after the end of the period of consultation contained in Article 51.2 of the Staff Regulations.

(b) Workers who have completed their age at the date of termination of their contracts on the initiative of the undertaking on the basis of other reasons not inherent in the person of the worker other than those provided for in the Article 49 (1) (c) of the Workers ' Statute, where such termination of contracts took place in the three preceding years or in the year following the start of collective redundancies.

3. In accordance with paragraph 11 of the additional provision sixteenth of Law 27/2011 of 1 August, the provisions of this royal decree shall apply when the undertaking proceeds to the application of temporary measures for the regulation of employment. in accordance with Article 47 of the Staff Regulations affecting workers of fifty or more years prior to the termination of the employment contracts of the same workers by virtue of collective redundancies or other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that no more than one year has elapsed since the end of the legal situation of unemployment by the application to each worker of the temporary measures of employment regulation until the termination of the contract of employment each worker.

For the purposes of this paragraph, workers of fifty or more years shall be deemed to be employed by all those who have completed or fulfil that age within the period laid down for the implementation of the temporary measures of employment regulation. "

Two. Article 3 (1) is worded as follows:

" 1. For the purposes of calculating the financial contribution referred to in Article 1, the gross amount, from the date of dismissal, of the unemployment benefits and benefits of workers of fifty or more years of age shall be taken into account. affected by collective redundancy, including social security contributions made by the State Employment Public Service in accordance with the provisions set out in the following paragraphs. The amounts made by the State Employment Public Service shall also be included for the purposes of calculating the financial contribution for the purposes of the concepts of workers of fifty or more years whose contracts have been extinguished by (a) the company's own initiative under other reasons not inherent in the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, provided that these contract extinctions have occurred in the three previous years or in the year after the start of the collective redundancy procedure.

However, the amounts of benefits and unemployment benefits of workers aged 50 or over who would have been affected shall be excluded from the calculation of the financial contribution at the request of the undertaking concerned. been the subject of a recolocation in the same undertaking, or in another undertaking of the group of which it is a party, or in any other undertaking, within six months of the date on which the termination of its employment contracts occurs. In such cases, the undertaking must certify all the requirements for repositioning in Article 6.3, in accordance with the procedure laid down in that Article. "

Three. Article 3 (2) (c) is read as follows:

" (c) A fixed fee for each worker referred to in point (a) who has exhausted the unemployment benefit at the contributory level and who begins to receive any allowance from those laid down in Article 215.1.1.) (a) and (b), and 215.1.3) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June. This fee shall be calculated by means of aggregation over a period of six years of the sum of the annual cost of the unemployment allowance plus that of the retirement contribution on behalf of the managing body in the year of exhaustion, irrespective of the effective duration of the said subsidies, being sufficient to access any of them.

The fixed fee will also be paid for each worker who, not entitled to the payment of the contributory unemployment benefit, directly accesses the unemployment allowance provided for in Article 215.1.2) of the said text (a) to the effect that, in accordance with the provisions of the General Law on Social Security, the law of the Member States of the European Communities is to be amended as follows from the provisions of the General Law on Social Security. Article 3.1. "

Four. Article 4 is worded as follows:

" The rate established on the scale referred to in paragraph 4 of the additional 16th provision of Law 27/2011 to calculate the economic contribution shall be determined by applying the following rules:

(a) The percentage of workers made redundant from fifty years or more over the total number of workers made redundant will be calculated year by year, within the period foreseen for the completion of the redundancies mentioned in the communication of the business decision to the labour authority after the end of the consultation period, taking into account the total number of the two groups which have been terminated until the year in which the calculation is made.

Where workers are affected by temporary employment regulation measures referred to in Article 2.3, they shall be included to determine the percentage of workers who have been made redundant over the period of 50 years or more. total workers made redundant.

The calculation of the percentage obtained in each year shall not result in the revision of the amount of financial contributions of previous years, except for error or lack of information at the time of calculation.

b) In the case referred to in Article 2.1.c) .1, the profits of the undertaking or group of undertakings shall be quantified on the basis of the average percentage of the results of each financial year in respect of revenue from operations continued and interrupted to calculate those results in accordance with Article 2.1 (c), in respect of the two economic years immediately preceding the one in which the dismissal procedure is initiated collective.

(c) In the case referred to in Article 2.1.c) .2. the profits of the undertaking or group of undertakings shall be quantified on the basis of the average percentage of the same in respect of the proceeds from continuing operations and (a) to calculate these results in accordance with the provisions of Article 2 (2) (c), in respect of the first two consecutive years in which the undertaking has obtained profits within the period specified in that Article; Article.

(d) The number of employees of the undertaking or group of undertakings in which it is a party shall be calculated on the basis of those on the high level of the undertaking or group of undertakings at the date of commencement of the dismissal procedure. collective, regardless of whether they are working full time or part time. "

Five. Article 5 is worded as follows:

" Article 5. Prior information.

1. In the determination of the elements giving rise to the calculation of the contribution referred to in this Royal Decree and the amount of the contribution, the certificate referred to in the following paragraph shall be taken into account and the information collected by the State Employment Public Service, based on the control carried out directly or through the mechanisms of cooperation and administrative cooperation provided for in law and regulation.

2. The certificate referred to in paragraph 7 of the additional 16th provision of Law 27/2011 of 1 August shall contain the following information:

(a) Identification data of the responsible company: reason or social name, tax identification number, code or codes of account for social security, address and activity.

(b) The profit or loss of the financial year and revenue obtained by the undertaking or group of undertakings of which it is a party, in the two consecutive financial years referred to in Article 2.1.c), and the average percentage of those exercises over the revenue.

c) The start date of the collective redundancy procedure.

d) Number of workers in the company at the start date of the collective redundancy procedure.

e) Number of employees of the company who were fifty or older at the start date of the collective redundancy procedure.

f) Number of workers affected by collective redundancy.

g) Number and identification of workers of fifty or more years affected by collective redundancy.

(h) the relationship of the contracts of work extinguished on the initiative of the undertaking under other reasons not inherent to the person of the worker other than those provided for in Article 49.1 (c) of the Staff Regulations, with an indication of the age of such workers, which would have been extinguished within three years or in the year following the start of the collective redundancy procedure.

The employment authority must refer the certificate to the State Employment Public Service.

3. The State Employment Public Service may in any event initiate the procedure referred to in the following Article when it verifies the concurrency of the circumstances set out in Article 2.1, even if it has not been referred to it by the Employment authority the certificate referred to in the previous paragraph. '

Six. A new paragraph 2 is added, re-listing the existing paragraphs 2, 3, 4 and 5, which become paragraphs 3, 4, 5 and 6, in Article 6, which is read as follows:

" 2. In accordance with paragraph 6 of the additional provision sixteenth of Law 27/2011 of 1 August, in the case referred to in Article 2.1.c) .2, the calculation of the first contribution shall include all the concepts laid down in the Article 3.2 corresponding to the period from the date of the redundancies to the second consecutive financial year, including the latter, in which the undertaking has obtained profits. This same period shall be considered for the determination of the percentage of workers for the purposes of applying the rule set out in Article 4 (a). '

Seven. Article 7 is worded as follows:

" The resolution referred to in Article 6.4 shall, in any event, specify the following:

(a) Identification data of the responsible company: reason or social name, tax identification number, code or codes of account for social security, address and activity.

b) Circumstantial relationship of the facts and normative precepts that determine the business obligation to respond to the payment of the contribution.

(c) Nominal ratio of workers of fifty or more years of the enterprise who have received contributory level unemployment benefits within the period to which the liquidation relates.

(d) Gross amounts, broken down for months, by the concepts referred to in Article 3.2 (a) and (b), and 3.3 which have been satisfied by the State Employment Public Service within the liquidable period for each of the workers of fifty or more years affected.

(e) Period referred to in the settlement, which shall comprise the calendar year immediately preceding the year in which the settlement proposal is made; except that, pursuant to Articles 2.3, 3.1 and 6.2, it is appropriate to understand the natural years immediately preceding the calendar year in which the proposal is made.

(f) Nominal ratio of workers of fifty or more years of the undertaking to be taken into account in the calculation of the fee set out in Article 3.2.c), as well as the amount of the fee.

(g) Type applicable in accordance with the scale set out in paragraphs 4 and 5 of the additional 16th provision of Law 27/2011 of 1 August and Article 4 of this Royal Decree.

h) Total amount of debt to be entered into the Treasury. "

Eight. Article 10 (1) is worded as follows:

" 1. Without prejudice to the possibility of lodging an appeal against the decision referred to in Article 6.4, the companies must enter into the Treasury the amount of the contributions contained in each of the annual resolutions in the the 30-day period from which the notification would have occurred. '

Final disposition octave. Amendment of Royal Decree 1483/2012 of 29 October, approving the Regulation of procedures for collective dismissal and suspension of contracts and reduction of working hours.

The additional provision of the Rules of Procedure for collective redundancy and suspension of contracts and reduction of working hours, approved by Royal Decree 1483/2012 of 29 October 2012, is deleted.

Final disposition ninth. Amendment of regulatory provisions.

The determinations included in regulatory standards that are the subject of modification by this royal decree may be modified in the future by regulatory standards corresponding to the standard in which they appear.

Final disposition tenth. Competence title.

This royal decree-law is dictated by the provisions of Article 149.1.7., 17. and 18. of the Spanish Constitution, which attribute exclusive competence to the State on matters of labour law, without prejudice to its implementation by the bodies of the Autonomous Communities, basic legislation and the economic system of social security, and the bases of the legal system of public administrations and the statutory system of their officials, respectively.

Final disposition eleventh. Powers of development.

The Government and the ministers of the Ministries of Employment and Social Security and Finance and Public Administrations are empowered to dictate how many provisions are necessary for the government. development and implementation of what is established in this royal decree-law.

Final disposition twelfth. Entry into force.

This royal decree-law will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on March 15, 2013.

JOHN CARLOS R.

The President of the Acting Government,

SORAYA SAENZ DE SANTAMARIA ANTON