Key Benefits:
Article 2.1 of Law 47/2003, of 26 November, General Budget, provides that for the purposes of that law, the state public sector is part of the public sector, the common services and the mutual accident insurance companies. Social security work and occupational diseases in their public role in the management of social security, as well as their centres and joint entities.
Moreover, the fourth rule of Article 36.2 of the said law provides that, by order of the holder of the Ministry of Employment and Social Security, the specifications of the procedure for drawing up the Social Security budgets.
Likewise, the annual order in which the rules for the elaboration of the general budgets of the State are dictated, comes with reference to the fact that the Social Security will present its budget in the framework of the envisaged procedure in Article 36 of Law 47/2003, of 26 November, in accordance with its organic structure and accompanied, for the purposes of its integrated presentation, of a document of equivalences between the structure by programs of its budget and the one defined with general character.
With support in this regulatory framework, the Ministry of Employment and Social Security annually promotes an order that provides rules for the development of Social Security budgets for the financial year. This rule is usually composed of a statement of reasons, a brief article and a series of annexes detailing the different classifications of the budget and describing the models that are part of the documentation. budget.
Since this procedure has been carried out, there has been a recurring uniformity of the structure and characteristics of the Social Security budgets, so that the order regulating its production, in its Current conception, it is repetitive and its successive versions for each exercise do not contribute significant news. In the light of these facts, it has been considered appropriate to establish general guidelines, with indefinite validity, which should preside over the preparation of the budgets, subject to the legal framework laid down in Law 47/2003 of 26 November, and the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, as well as the guidelines and criteria emanating from the Stability Programme of the Kingdom of Spain and the Budget Plan of the Ministry of Finance and Public Administrations. Thus, the new or initiatives to be envisaged for each financial year will be dealt with by the relevant resolutions of the Secretariat of State for Social Security or, where appropriate, the Directorate-General for Regional Planning. Social Security. This action, which favours the stability of the rules and avoids their profusion, is in tune with Article 36.2 of Law 47/2003 of 26 November, which in no way precludes the establishment of the specifications of the procedure. Social Security budgets can be put into effect indefinitely.
This reinforces the budgetary framework of the Social Security, which has as its main characteristic its permanence in time, as is the case with the regulation of the modifications of credit (Order TAS/2839/2004, On 29 July, the standard procedure for the processing of credit changes by telematics, e-MOPRES, in the system of social security, and Order TAS/2214/2005 of 4 July, which regulates the processing of credit, is implemented. the changes in credit in the Social Security budget) and the monitoring The budget (Order of 5 March 1992 on the accounts and the budgetary monitoring of social security). The latter, after more than twenty years of validity, has been tacitly repealed in many respects and its practical application is superseded by the entry into force of new legislation, and it is therefore advisable to repeal it.
Under these premises, this order is articulated which, in accordance with the provisions of Article 36.2 of that Law No 47/2003 of 26 November 2003, provides for the specifications of the procedure for the drawing up the Social Security budget, determining the scope and the budgetary structure of the Social Security, in accordance with its traditional organic, programme and economic classifications, and without prejudice to the necessary developments of a territorial nature, in accordance with the legal requirements and In this respect, the methodology and criteria to be followed for the evaluation of the expenditure proposals and the estimation of the revenue. This is supplemented by the procedural instructions for the preparation and processing of the various projects which have to form the budget of the system and the preliminary draft of its consolidated budget.
By virtue of the above, and in the use of the powers conferred on me by Article 5 of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, and Article 36 of the Law 47/2003, dated November 26, available:
Article 1. Scope of application.
The different budgets that must be integrated into the Social Security system to reflect the totality of the rights and obligations referred to in Article 32 of Law 47/2003, of November 26, General Budget, and without prejudice to the third and fourth paragraphs of the second rule of Article 36.2 of that law, shall be drawn up in accordance with the rules and structure laid down in this order. This formulation will therefore affect the management bodies, the common and mutual services of accidents at work and occupational diseases of social security, in their public role of collaboration in the management of social security. as to their joint entities and centers.
In accordance with the provisions of Article 70 of Law 66/1997 of 30 December 1997 on fiscal, administrative and social measures, the General Intervention of Social Security, as a management centre, will draw up its single and differentiated budget that will be integrated into the common service of the General Treasury of Social Security.
Article 2. Budget structures.
1. Expenditure budget: In accordance with the provisions of Article 40 of Law 47/2003 of 26 November, the expenditure budget of the entities referred to in the previous Article shall be adjusted to a three-fold classification: organic, programmes and economic. It shall also be accompanied by a multi-annual Annex to the investment projects, including their territorial classification.
(a) Organic classification: It shall facilitate knowledge of the management, control of the budget and the determination of the costs of the services and other means used by each managing agent. To this end, the appropriations shall be identified and ordered in such a way as to bring together all the corresponding appropriations. Consequently, the organic classification of the expenditure budget shall be as follows:
National Social Security Institute.
National Institute of Health Management.
Institute of Older and Social Services.
Social Institute of the Navy.
General Treasury of Social Security.
Mutual accidents at work and occupational diseases of Social Security and its entities and joint centers.
The aggregation of the different budgets by groups of entities will determine the following structure:
Aggregate of management entities and General Treasury of Social Security.
Aggregate of mutual work accidents and occupational diseases of Social Security.
System aggregate.
b) Classification by programs: Social Security managers will formulate their respective budget in structure by programs, understanding it as the framework that allows to express in a complete and systematic way the activities to be carried out in accordance with the contingencies to be covered or the benefits of the protective action to be granted, in which the programmes that serve the objectives quantified and defined clearly and concreteness will be collected, monitoring and measurement of the corresponding indicators expressed in terms of means or results, so that in the implementation of each programme the degree of effectiveness, efficiency and economy achieved and, where appropriate, the quality of the services and services provided can be known.
This classification will allow managers to group their credits according to their purpose and in accordance with the provisions of Article 35 of Law 47/2003, of November 26, using a structure by area, groups of programs and programs.
Without prejudice to this, and within the framework of Article 44.3 of Law 47/2003 of 26 November, the specification of the appropriations in the Social Security budgets will be made at the level of the planned link in the same.
c) Classification by economic category: The credits attributed to each area, group of programs and programs will be developed according to the economic nature of the components of the expenditure that makes possible the realization of the services and services integrated in those services, in accordance with the classification by chapters, articles, concepts, sub-concepts and items affecting them and shall be grouped into current, capital and financial operations.
The specification of the credits in the Social Security budget, according to its economic classification, will respond to the provisions of article 44.1 and 2 of Law 47/2003, of November 26.
(d) Territorial classification: irrespective of the above classifications, and in the light of the provisions of Article 37.2.d) of Law 47/2003 of 26 November, the various draft budgets shall be accompanied by a a multi-annual Annex to the public investment projects, which shall include their territorial classification.
In this same vein, the respective managers will distribute their budgets, once approved, in such a way as to enable them to know the territorial classification of the human and financial means they incorporate, and inform the Directorate-General for the Management of Social Security in this distribution.
2. Revenue Budget: In accordance with the provisions of Article 41 of Law 47/2003, of November 26, the income statements will be adjusted to a double classification: Organic and Economic.
(a) Organic Classification: By this classification, the revenue corresponding to each of the authorities of the Social Security authorities empowered for their management and administration be identified and. consequence, the organic classification affects the following entities:
General Treasury of Social Security.
Mutual accidents at work and occupational diseases of Social Security and its entities and joint centers.
The aggregation of the different budgets by groups of entities will determine the following structure:
General Treasury of Social Security.
Aggregate of mutual work accidents and occupational diseases of Social Security.
System aggregate.
(b) Classification by economic category: The revenue provided for in the budgets shall be ordered, according to the economic nature of the sources which generate them, according to the classification by chapters, articles, concepts, subconcepts and items that are approved in the development rules of this order.
Article 3. Expenditure budget: criteria for the evaluation of proposals, preparation and processing.
1. Assessment criteria: The credit proposals shall be evaluated in accordance with the following general criteria:
(a) Personnel expenses: For the estimation of these expenses, the number of staff provided for the financial year, calculating their remuneration in accordance with the provisions of the general budget law, shall be calculated. State in force and other provisions with effect on expenditure of this nature. The resulting credit may be increased with the amount corresponding to the possible staff required for supply in assistance centres for licences, holidays, holidays and other similar causes or for specific short-term tasks in administrative centres, provided that such supply does not contravene the provisions of the law on general budgets of the State in force.
Social Security contributions will be calculated by applying the rates on the corresponding quotation bases established in the current regulations.
(b) Current expenditure on goods and services: The expenditure of this nature shall be those which are strictly justified as necessary for the achievement of the objectives to be achieved. It shall be determined by quantifying the physical consumption, activities and services, and the valuation of their amount at the relevant prices, in accordance with the needs to be contemplated and with the applicable scales and tariffs.
(c) Financial expenses: The interest of loans and other debts or financial transactions shall be estimated, in accordance with the terms agreed in the contracts that govern them, as well as the expenses arising from their formation, modification or cancellation. Interest and other expenses of a financial nature due to any assets or management operations to be borne by the respective managing agents shall also be included.
(d) Transfers: They shall be estimated according to the destination and the rules that regulate or establish them and shall be classified in streams and capital, as appropriate to their nature.
With regard to transfers to families, consisting of economic benefits to the beneficiaries of Social Security, it shall be submitted for the purposes of determining the amount of such transfers, in so far as it is applicable to them, the evolution of the respective regulatory bases, calculating their amount in accordance with the rules in force and the expected development of the number of beneficiaries. However, the following criteria shall be adopted for the performance:
Pensions: Credit for this type of benefit will be obtained by considering the number of pensions provided for the year in each scheme and pension class, the amounts of the respective pensions and the first payments.
Temporary incapacity: The amount necessary to deal with the situations of incapacity to be considered shall be entered in the course of the financial year, justifying the figures to which it has been paid on the basis of wages (a) to generate, forecast the number and duration of the processes, as well as the rules in force on days entitled to allowances and applicable percentages.
Maternity, paternity, risk during pregnancy and natural breastfeeding and child care benefits affected by cancer or other serious illness: As a general rule, the quantification of the respective credit shall be carried out on the basis of the estimate of the number of persons entitled to receive the benefit, the average values of the regulatory basis and the duration of the processes.
Family benefits: The economic allowance shall be calculated for the child or child in charge, on the basis of the census of beneficiaries and their foreseeable development in the financial year. Single payment benefits, by birth or adoption of child and by birth or multiple adoption, shall be estimated according to the situations which, together with the conditions required, are provided for in the financial year.
Other benefits, allowances and single regulatory deliveries: The estimated credit for these payments shall be determined taking into account, for each of the benefits to be covered by the coverage, the number of situations intended and their corresponding average or unit amounts.
e) Real investments: The proposal will include the estimated credits for the investments to be made in the financial year by each managing body, leaving constancy in each of the affected projects of the provinces correspond, for the purposes of their subsequent territorial classification, of the dates of initiation and termination, of the temporary and economic distribution of the investment and, separately, of the current expenditure resulting from their implementation and full implementation operation.
(f) Financial assets: It shall reflect the amounts intended for the acquisition of securities to materialize the cash surplus provided for in the financial year. The amounts for advances and loans to staff and for the formation of deposits and bonds will also be specified. There will be a balance between reintegrating and granting advances and loans to staff.
(g) Financial liabilities: You will understand the amounts intended for the cancellation of all types of debt with maturity in the financial year, on the basis of, where applicable, the corresponding repayment plans or plans.
2. Elaboration: The different managers will use the budgetary documents to be approved in the implementing rules of this order for the expression and justification of their expenditure proposals, in so far as they are applicable to them.
Social Security management agents shall draw up their respective expenditure budget on the basis of the documents referred to in the preceding paragraph and in accordance with the structure laid down in Article 2.1 and the criteria of assessment expressed in the previous paragraph.
The programs and groups that configure the structure of each agent will have to include the objectives that are expected to be achieved and the indicators of means and results that will allow to evaluate the degree of effectiveness, efficiency, economy and quality. in the services they manage, the human and financial means proposed for the achievement of those objectives, as well as the investment projects linked to them duly territorialised.
Without prejudice to the foregoing, mutual occupational accidents and diseases and their joint institutions and institutions shall provide information relating to management surpluses, in their respective forms, provisions, reserves and the Prevention and Rehabilitation Fund, senior management contracts, pension supplements to its passive staff and retirement awards. In addition, mutual associations must submit the plan of preventive activities for occupational accidents and occupational diseases which are intended to be carried out in the exercise, with due priority, so that their implementation can be adjusted to the In the context of Article 13 (1) of the Regulation on the cooperation of these entities, approved by Royal Decree 1993/1995 of 7 December 1995, and in accordance with the provisions of Article 13 (1) of Regulation (EC) No 136/97, the Commission is to Order TAS/3623/2006 of 28 November 2006 regulating preventive activities in the field of Social Security and the funding of the Foundation for the prevention of occupational risks.
3. Processing: Management centres shall make their budget in accordance with the provisions of this order and in their implementing rules, in accordance with the additional instructions which they may receive from the entity on which they are based. Once the budget has been drawn up for each centre, it shall be forwarded by the budget to the central services of the institution concerned.
Received the budgets of the management centers in the central services of the managing entities and the General Treasury of the Social Security will be carried out for its part to verify the correct application of the structure (a) budgetary discipline in its classifications for programmes and economics, and the content and quantification of the programmes will be analysed and, where appropriate, the necessary adjustments to be made, both in the figures for appropriations and in the objectives and indicators.
Analyzed and verified the budgets of their centers, each managing body and the General Treasury of Social Security, through an integration process, will draw up their preliminary draft budget that will be sent to the Directorate-General for Social Security Management.
The General Intervention of Social Security will draw up its preliminary draft, which will also be sent to the Directorate-General for Social Security Management for integration into that of the General Treasury of Security Social.
Each of the mutual occupational accidents and occupational diseases of Social Security, as well as their joint entities and centers, will formulate their preliminary draft budget according to the management develop the set of centres and dependencies which form part of them and refer it to the Directorate-General.
The referral of the preliminary draft budgets to the Directorate-General for Social Security Management referred to in the preceding paragraphs shall be made within the time limit laid down in the implementing rules for this order.
Article 4. Revenue Budget: Criteria for estimation, processing and processing.
1. Criteria for their estimation: The General Treasury of Social Security and the mutual associations of occupational accidents and occupational diseases of Social Security, as well as their organizations and joint centers, will carry out the quantification of the revenue budgets, within their respective scope of competence, in accordance with the following criteria:
(a) Social contributions: The ordinary contributions of employers and employees shall be estimated in accordance with the rules in force for each scheme and type of contingency, taking into account the evolution of the A group of trading partners and their respective trading bases and rates. In addition, the contributions of self-employed workers must be taken into account for the cessation of work and for overtime.
In the forecast of the unemployment contributions, those supported by the State Employment Public Service, as well as those holding the recipients of unemployment benefits and those from beneficiaries of the unemployment benefit, will be taken into account. (a) to provide for the cessation of the activity of self-employed persons in charge of the said public service and to the mutual associations of occupational accidents and occupational diseases of social security. These contributions will be added to the bonuses for the promotion of employment by the State Public Employment Service.
This chapter will also include income from the cost of integrating new collectives and derivatives of corporate responsibility as a result of administrative or judicial resolution.
The proportion of contributions corresponding to contributions in the case of aid files prior to ordinary retirement shall also apply to this chapter. The fraction of such contributions corresponding to the aid itself in these files shall be charged to Chapter 4 Current transfers, with specific application according to the entity of provenance.
(b) Income from services provided: Your estimate shall be made by reference to the revenue received in consideration for the services provided by the system entities, whether they come from the supply of assistance health, outpatient or hospital, or any other managed service for which an economic compensation is received.
(c) Transfers: Each and every one of the concepts by which the Social Security authorities receive contributions without direct consideration for their part, classifying them according to the financial agent, shall be specified in detail. the end to which they are intended and their current or capital nature.
(d) Equity income: The different types of income shall be estimated according to the nature and character of the source that generates them, specifying, for the derivatives of the capital, the principal that originates the income and the the known or intended interest rate and, for the real estate capital, the nature of the good and the price of the use, in accordance with the contracts, agreements or types of exploitation provided for in each case.
(e) Other income: This section shall provide for revenue to be collected for interest on late payment, surcharges and fines, those arising from the sale of printed matter and waste material and any other in favour of the system, such as those arising from the disposal of real investments, the repayment of loans and other financial transactions.
2. Preparation and processing: The General Treasury of Social Security, the mutual work accidents and occupational diseases of the Social Security and its entities and joint centers shall use for the estimation and justification of their the revenue budget of the budget documents to be adopted in the implementing rules for this order, in accordance with the structure laid down in Article 2.2 and the estimation criteria set out in the previous paragraph; shall forward to the Directorate-General for the Management of Social Security within the time limit set by the the development provisions of this order.
In order for the General Treasury of the Social Security to be able to encrypt the income for the provision of services and other resources of its corresponding scope of action, the managing entities that generate them will refer to that an assessment that provides for the revenue to be obtained for each type of service or concept, by linking a memory in which the basis on which the estimate is based is based.
Article 5. Social Security budgets: Elaboration, fulfillment and approval.
Received from the managing entities, General Treasury of Social Security, General Intervention of Social Security, mutual of accidents of work and occupational diseases of Social Security and its entities and centers In the first place, if the criteria for the quantification of the credit proposals contained in the programmes are in line with what is to be done, the Social Security Management Directorate-General will verify, first of all, whether the criteria for quantifying the proposed credit proposals are in line with the is set out in Article 3, by checking whether the estimate of the revenue is accommodated in accordance with Article 4, requiring, where appropriate, those responsible for drawing up the budgets for the additional information it deems necessary.
The outcome of such actions will be raised to the Secretariat of State of Social Security which will decide the adjustment of the proposals to the available funding and submit them to the consideration of the holder of the Ministry of Employment and Social Security to establish the preliminary draft budget of the different managing agents, whose aggregation and consolidation will be carried out by the Directorate-General for Social Security Management, incorporating the preliminary draft of the Budgets of the National Institute of Health Management and the Institute of Older and Services Social services received from the Ministry of Finance and Public Administrations, in accordance with the provisions of Article 36.2 of Law 47/2003 of 26 November.
Of these aggregation and consolidation operations the preliminary draft budget of the Social Security will be obtained in its different stages of aggregation. The preliminary draft which, in any case, must comply with the guidelines and criteria emanating from the Stability Programme of the Kingdom of Spain and the Budget Plan of the Ministry of Finance and Public Administrations, together with the documentation referred to in the following article, shall be submitted to the Government for approval and inclusion in the draft general budget of the State to be submitted to the Congress of Deputies for examination, amendment and approval by the General Courts.
Article 6. Budget documentation.
The documents to be formed by the draft Social Security budgets must satisfy the levels of information required by Law 47/2003 of 26 November, and specifically those referred to in Article 37 of the the law applicable to it. With these contents, the project will present, in differentiated series, the books to collect, on the one hand, the specification of credits at the level of linkage by groups or programs and economic established by article 44 of the aforementioned law and, by another, the specification of appropriations with the economic breakdowns and by programmes provided for in Article 40 thereof and which facilitate the proper accounting of their implementation.
The project documentation thus conformed shall be accompanied by the series of volumes containing the accounts and balance sheets of the Social Security of the liquidation of the financial year, as determined by the General Intervention of the Social Security.
Single repeal provision. Regulatory repeal.
The Order of 5 March 1992 on accounting and budgetary monitoring of social security is hereby repealed.
Final disposition first. Authorizations to the Secretary of State for Social Security.
The Secretary of State for Social Security is empowered to establish:
(a) The structure of the expenditure budget of the Social Security system, as well as those to be completed by each managing agent in accordance with the responsibilities assigned to it.
(b) The definition of the programmes integrating the budgetary structure, in order to ensure that the managing bodies have the appropriate reference framework in order to be able to attribute to them the activities necessary for the development of the various benefits, as well as the human and financial means to be recorded in order to be carried out in accordance with the objectives to be met.
c) The economic classification of expenditure and revenue, as well as the criteria for imputation of each other.
d) The instructions that are required for the proper application of this order.
Final disposition second. Authorizations to the Directorate-General for Social Security Management.
The Directorate-General for Social Security Management is empowered to:
a) Establish standard models, and instructions for completion, for the production of expenditure and revenue budgets.
(b) To request the additional information that it considers appropriate for the purposes intended in this order and in particular to know the distribution of the credits and human personnel by centers, provinces and autonomous communities, the object of the possible determination of standard modules for the allocation of those by activity levels, as well as to obtain the necessary reports and statements necessary to determine with due precision the credits calculated to meet the the management to be carried out by the various actors, as well as the expected revenue.
c) Perform the functions of coordination, computer support and documentary processing of all the information necessary to process for obtaining the final document of the draft budget of the Social Security, by developing the treatment systems that are accurate.
(d) to determine the books or volumes to be drawn up by the draft Social Security budget, in accordance with Article 6, and to lay down the precise instructions for unifying the content and the presentation of those to the Government and the General Courts.
Final disposition third. Entry into force.
This order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, January 28, 2013. -Minister of Employment and Social Security, Fatima Banez García.
