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Order Ess/70/2016, 29 January, To Develop Legal Regulations Of Contributions To Social Security, Unemployment, Protection By Cessation Of Activity, Training And Wage Guarantee Fund, Contained In The Law 48/2015, Of...

Original Language Title: Orden ESS/70/2016, de 29 de enero, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional, contenidas en la Ley 48/2015, de ...

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ro">

Subaltern

764.40

764,40

Administrative Auxiliary

764.40

7

3.642.00

listing

Group

Professional categories

Minimum Bases

-

Euros/day

Maximum Bases

-

Euros/day

8

First and second

25.48

121.40

9

Officers third and Specialists

25.48

121.40

10

25.48

25.48

121.40

11

Workers under the age of eighteen, whatever their professional category

25.48

121.40

Article 4. Quote Types.

As of January 1, 2016, the rates of the General Regime will be as follows:

a) For common contingencies, 28.30 per 100, of which 23.60 per 100 will be in charge of the company and the 4.70 per 100 in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the rates of the premium rate laid down in the fourth provision of Law 42/2006 of 28 December 2006 on Budgets shall apply. State Generals for the year 2007, in the wording given by the eighth final provision of Law 48/2015, of 29 October, of General State Budgets for 2016, with the resulting premiums being the sole responsibility of the company.

Article 5. Additional contribution for overtime.

The remuneration to be paid by workers for the concept of overtime is subject to an additional levy, which shall not be computable for the purpose of determining the regulatory basis for the benefits.

The additional levy for overtime-driven overtime shall be made by applying the rate of 14.00 per 100, of which 12,00 per 100 shall be borne by the undertaking and 2,00 per 100 by the worker.

The additional contribution for overtime that does not have the consideration referred to in the previous paragraph will be made by applying the rate of 28.30 per 100, of which 23.60 per 100 will be borne by the company and 4.70 percent. 100 in charge of the worker.

Article 6. Contributions during situations of temporary incapacity, risk during pregnancy, risk during natural lactation, maternity and paternity, and in cases of compatibility of maternity or paternity allowance with periods of rest in Part-time regime of working time.

1. The obligation to list remains during situations of temporary incapacity, risk during pregnancy, risk during natural lactation and the enjoyment of periods of rest by maternity or paternity, even if they involve a cause of suspension of the employment relationship.

2. In the situations referred to in the preceding paragraph, the contribution basis applicable to the common contingencies shall be that corresponding to the month preceding the date of incapacity, risk situations during pregnancy or risk during the period of natural breastfeeding, or the beginning of the enjoyment of periods of maternity or paternity leave.

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

First.-In the case of remuneration that is satisfied on a daily basis, whether or not the worker remained in the company during the whole of the preceding calendar month, the amount of the contribution base of that month was divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity, risk during pregnancy, risk during natural lactation or the enjoyment of periods of maternity or paternity leave to determine the basis of contribution during that situation.

Second.-When the worker had a monthly remuneration and had stayed in the company for the entire calendar month prior to the start of those situations, the basis of the listing of that month would be divided by 30. If it has not remained high in the company for the whole of the preceding calendar month, the amount of the listing basis for that month shall be divided by the number of days referred to in the quotation. In both cases, the resulting quotient will be the daily basis of quotation, which will be multiplied by 30 to remain all month in the situation of temporary incapacity, risk during pregnancy, risk during the natural lactation or enjoyment of the periods of maternity or paternity leave, or the difference between that number and the number of days you have actually worked in that month.

Third.-When the worker has entered the company in the same month in which he has initiated any of the situations referred to in this article, it shall apply to that month as set out in the preceding rules.

3. The provisions of the preceding paragraph shall apply in order to calculate the contribution base, for the purposes of the contingencies of occupational accidents and occupational diseases, during situations of temporary incapacity, at risk during the pregnancy, risk during natural lactation and maternity or paternity. However, in order to determine the contribution to be made by the concept of overtime, the average of those actually carried out and quoted during the year immediately preceding the date of the year immediately preceding the date of initiatio>

Technical Engineers, Perios, and Assistants Titled

885.30

3.642.00

3

Chiefs Administrative and Workshop

770.10

3.642.00

4

764.40

3.642.00

5

5

Administrative Officers

764.40

4. Except in cases where the contrary is established by law, in no case shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum basis in force at any time corresponding to the professional category of the worker. For this purpose, the corresponding subsidy shall be updated from the date of entry into force of the new minimum contribution base.

5. In the case of accidents at work and occupational diseases, during periods of absence due to temporary incapacity and other situations with a suspension of the employment relationship with a contribution obligation, the rate shall continue to apply. of the contribution corresponding to the respective economic activity or occupation, in accordance with the premium rate laid down in the fourth provision of Law 42/2006 of 28 December 2006, in the wording given by the provision Eighth final of Law 48/2015 of 29 October.

6. Where the receipt of the maternity or paternity allowance is compatible with the enjoyment of the rest periods on a part-time basis, the contribution base shall be determined by the following two commands:

(a) The basis for the subsidy, in proportion to the working time portion of the rest period.

(b) Remuneration subject to quotation, in proportion to the day actually performed.

Article 7. Contribution to the high level of remuneration.

1. Where the worker remains in the General Social Security Scheme and the obligation to list under Article 144.2 of the recast text of the General Law on Social Security, approved by the Royal, is maintained. Legislative Decree 8/2015 of 30 October, without receiving any computable remuneration, shall be taken as the basis of quotation the minimum corresponding to the group of its professional category. For the purposes of listing for the contingencies of accidents at work and occupational diseases, the minimum contribution ceiling set out in Article 2.2 of this order shall be taken into account.

2. The provisions of the preceding paragraph shall not apply to the situations provided for in the Order of the Ministry of Labour and Social Security of 27 October 1992 for which instructions are given in relation to the contribution to the General Regime. of the Social Security of civil servants included in the field of application of such a scheme, during periods of unpaid leave or leave, temporary suspension of duties, compliance with the military service or the provision of services replacement social and post-term period for change of destination.

Article 8. Basis for listing in the protected unemployment situation.

1. During the receipt of the unemployment benefit due to the termination of the employment relationship, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list shall be the basis for the provision by unemployment, determined in accordance with Article 270.1 of the recast text of the General Law on Social Security, with respect, in any case, to the amount of the minimum basis for common contingencies provided for in each professional category; having such a basis on the basis of common contingencies for the purposes of the Social Security.

2. During the receipt of the unemployment benefit by temporary suspension of the employment relationship or by temporary reduction of working time, either by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute, adopted by Royal Decree-Law 2/2015 of 23 October, or by virtue of a judicial decision taken within the framework of an insolvency proceedings, the basis for the contribution to the Social Security of those workers the legal obligation to list will be the equivalent of the average of the bases of the last six months of listed occupation, by common contingencies and by contingencies of occupational accidents and occupational diseases, prior to the legal status of unemployment or at the time the legal obligation to list is terminated.

3. The resumption of the unemployment benefit in the cases of suspension of the duty will result in the resumption of the obligation to list on the basis of the contribution indicated in the preceding paragraphs at the time of the birth of the right.

4. Where the right to unemployment benefit had been extinguished and, pursuant to Article 269.3 of the recast of the General Social Security Act, the worker chooses to reopen the initial right, the basis of contribution to the Social security shall be as referred to in paragraph 1 of this Article, corresponding to the time of birth of the right for which the right to opt or, where appropriate, those referred to in paragraph 2 of this Article, corresponding to the time of the birth of the the right to opt for.

5. During the receipt of the benefit, only the contribution base indicated in the preceding paragraphs shall be updated where it is lower than the minimum social security contribution base in force at any time corresponding to the group of the contribution of the worker at the time of the legal situation of unemployment and up to that ceiling.

6. During the receipt of the unemployment benefit from the training and apprenticeship contract, the rules laid down in the preceding paragraphs shall apply, except in the cases referred to in paragraph 2 where the Social security contributions shall be made by applying the single quotas referred to in Article 44.1 of this order, and, in any case, as provided for in Article 273 of the recast text of the General Law on Social Security.

Article 9. Contribution to the situation of pluriemployment.

1. Where the worker is in a multi-employment situation, the following rules apply:

a) For common contingencies:

First. The maximum ceiling of the quotation bases, set at 3.642.00 euros per month, will be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him.

Third. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied for each one of them in the same way as the one indicated for the maximum ceiling. If the worker was given different minimum rates of contribution for his work classification, the minimum base of higher value would be taken for distribution.

b) For occupational accident and occupational disease contingencies:

First. The maximum ceiling of the contribution base, set at EUR 3,642.00 per month, shall be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.

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

Third. The basis of quotation shall be for each undertaking as referred to in Article 1, with the limits assigned to it, in accordance with the above rules.

2. In the event that one of the jobs involves the inclusion in the General Social Security Regime in the terms indicated in Article 136.2.c) and e) of the recast text of thQuote Base.

tc = Applicable rate of contribution, as referred to in point 3.b).

In no case, the application of the above formula can result in C reaching a value less than zero.

When workers do not appear on the Special System for a full calendar month, the contribution for the periods of inactivity shall be carried out on a proportional basis to the days on the high in that month.

3. The rates applicable to the contribution of the employed persons included in this Special System shall be as follows:

a) During periods of activity:

For the common contingency listing, for workers surveyed in the listing group 1, the 28.30 per 100, being 23.60 per 100 in charge of the company and the 4.70 per 100 in charge of the worker.

For workers in the 2 to 11 contribution groups, 22.45 per 100, with the company's 17.75 per 100 and the worker's 4.70 per 100.

For the contribution of occupational accidents and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006 shall apply in the the wording given by the eighth final provision of Law 48/2015 of 29 October, the resulting premiums being the sole responsibility of the company.

(b) During the periods of inactivity, the rate of contribution shall be 11,50 per 100, the resulting contribution being the sole responsibility of the worker.

4. The following reductions in business contributions to the contribution to this Special System during periods of activity with service provision will apply during 2016:

(a) In the listing for the workers in the listing group 1, a reduction of 8,10 percentage points of the contribution basis shall be applied, resulting in an effective rate of contribution common from 15.50 per 100.

In no case will the resulting business share be greater than EUR 279.00 per month or EUR 12,13 per day.

(b) In the contribution to the employees in the contribution groups 2 to 11, the reduction shall be in accordance with the following rules:

1. For trading bases equal to or less than EUR 986,70 per month or EUR 42.90 per day, a reduction of 6,83 percentage points of the contribution basis shall be applied, resulting in an effective rate of Common contingencies of 10.92 per 100.

2. For bases of quotation higher than the amounts indicated in the preceding paragraph, and up to EUR 3,642.00 per month or EUR 158,35 per day, the percentage resulting from the application of the following shall apply to them. formulas:

For monthly quotation bases the formula to apply will be:

An image appears in the original. See the official and authentic PDF document.

For trading bases for real days the formula to apply will be:

An image appears in the original. See the official and authentic PDF document.

However, the resulting business share may not be less than EUR 70.51 per month or EUR 3.07 per working day.

5. During situations of temporary incapacity, risk during pregnancy and risk during natural breast-feeding, as well as maternity and parenthood caused during the activity, the contribution shall be made on the basis of the hiring of workers:

(a) For agricultural workers with an indefinite contract, the contribution during these situations shall be governed by the general rules applicable to the General Social Security System.

In accordance with the provisions of Article 115 of Law 48/2015 of 29 October 2015, the rate to be applied shall be as follows:

1. º For workers surveyed in the listing group 1, the rate of 15.50 per 100, applicable to the basis of contributions for common contingencies.

2. º For workers surveyed in the 2 to 11 contribution groups, the rate of 2.75 per 100, applicable to the base of contributions for common contingencies.

(b) In respect of agricultural workers on a temporary and fixed contract, the provisions of paragraph (a) shall apply in respect of the days engaged in those who have not been able to provide their services by be in any of the situations listed above.

As to the days in which the provision of services is not planned, these workers will be obliged to enter the contribution for the periods of inactivity, except in the case of perceived maternity and paternity allowances, which shall be taken into account for periods of effective contribution for the purposes of the corresponding retirement benefits, permanent incapacity and death and survival.

6. During the perception of the contributory level unemployment benefit, if it is to be listed in this Special System, the contribution basis shall be that set out in Article 8.

The quote type will be 11.50 per 100.

7. For workers included in the Special System, the additional contribution for overtime referred to in Article 115 (3) of Law 48/2015 of 29 October 2015 shall not apply.

Article 14. Bases and types of contributions in the Special System for Home Employees established in the General Social Security Regime.

1. As of 1 January 2016, the basis for listing for contingencies common to this Special System shall be determined on the following scale, depending on the remuneration received by the household employees for each employment relationship.

3

6

8

Stretch

Increased Monthly Remuneration with the Ratio of Extraordinary Pages

-

Euros/month

Quote Base

-

Euros/month

1. º

Up To 174.64

149.34

2.

From 174.65 to 272.80

247.07

3. º

From 272.81 to 371.10

344.81

From 371.11 to 469.30

442.56

5. º

From 469.31 to 567.50

540.30

6. º

From 567.51 to 665.00

638.05

7.

C = [(n/N)-(jr x 1 ,304/N)] bc x tc

In which:

C = The quote.

n = Number of days in the Special System without quotation by monthly quotation bases.

N = Number of days high in the Special System in the calendar month.

jr = Number of days in the calendar month in which actual days were taken.

bc = Monthly 0 Monthly euros.

Self-employed workers engaged in home sales (CNAE 4799) will also be able to choose as a minimum basis for the year 2016 a base of 893,10 euros per month, or a base of 491.10 euros per month.

7. The first subparagraph of paragraph 6 shall apply to the working partners of the associated worker cooperatives engaged in the street sale, who receive income directly from the buyers.

In such cases, in the case where it is credited that the street sale is carried out in traditional markets or "markets", with sales hours less than eight hours a day, it will be possible to choose between a list of 893,10 monthly euros, or a base of 491.10 euros per month.

The choice of quotation bases provided for in the preceding paragraph shall also apply to persons who are individually engaged in the street sale in traditional markets or "markets" with sales hours. less than eight hours per day, provided that they do not have their own fixed establishment, or produce the items or products they sell.

In any case, it must be made compulsory for the contingencies of occupational accidents and occupational diseases, applying, on the basis of the chosen quotation, the rate of premiums referred to in paragraph 9.

8. In the cases referred to in paragraphs 6 and 7, as they are exclusive sales activities, there are no cases where, in addition, the products to be sold are manufactured or manufactured.

9. For the contingencies of accidents at work and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006, in the wording given by the final provision, shall apply. Eighth of Law 48/2015 of 29 October 2015 on the same basis of contribution chosen by the stakeholders for common contingencies.

10. Self-employed workers who, by reason of their work as an employed person at the same time, have paid contributions in 2015, with regard to common contingencies under the multi-activity scheme and taking into account both the business and the the worker in the General Regime, as well as those made in the Special Regime, for a sum equal to or greater than EUR 12,245,98, shall be entitled to a refund of 50 per 100 of the excess in which their contributions are paid exceed that amount, with the ceiling of 50 per 100 of the quotas entered into the Scheme Special, because of their contribution to the common contingencies of compulsory coverage.

The return will be made at the request of the person concerned, which will be made in the first four months of 2016.

11. The worker members of the associated worker cooperatives engaged in the street sale who have been included in the Special Scheme of Workers for the Account of Own or Autonomy in accordance with the provisions of Article 120.4. 8 of the Law 2/2008, of December 23, of General State Budgets for the year 2009, will be entitled, during 2016, to a reduction of 50 per 100 of the quota to enter.

Also, the worker cooperative members of the associated worker cooperatives dedicated to the street sale who have started their activity and are included in the aforementioned Special Regime shall also be entitled to this reduction. January 2009.

The reduction shall be applied to the fee to be applied, on the basis of the minimum basis chosen in accordance with paragraph 7, the rate of contribution applicable in accordance with paragraph 1.

12. In respect of self-employed workers who at some point in the year 2015 and at the same time have employed a number of employed persons equal to or more than 10 employed at their service, the minimum contribution base shall be equal to the minimum basis for the workers covered by the levy group 1 of the General Scheme which, for the year 2016, is fixed at EUR 1,067,40 per month.

13. The self-employed persons included in this special scheme under the provisions of Article 305.2.b) and e) of the recast text of the General Law on Social Security, with the exception of those who cause initial discharge in the case of the For the first 12 months of its activity, from the date of the discharge, they shall have a minimum value contribution base equal to that provided for as a minimum basis for the workers in the General Regime's contribution group 1, fixed for the year 2016 at EUR 1,067.40 per month.

14. For the purposes of Article 313 of the recast text of the General Law on Social Security, the amounts corresponding to the various percentages of the contribution base for which the workers included in the levy may be eligible In the case of multi-activity with full-time or part-time working hours of more than 50%, the following shall be the case for the year 2016: EUR 446,70, where the base chosen is 50% of the minimum base of the EUR 669.90, when it corresponds to 75%, and EUR 759.00, when it coincides with 85% percent of that minimum base.

Article 16. Bases and types of contributions in the Special System for Agricultural Own Account Workers, established in the Special Regime of Social Security of Workers for Account Own or Autonomous.

1. As of January 1, 2016, the basis and types of contributions for contingencies common to this Special System will be as follows:

(a) In respect of compulsory cover contingencies, where the worker has chosen to make a basis of contribution from a base of between EUR 893,10 per month and EUR 1,071,60 per month, the rate of contribution Applicable shall be 18,75 per 100.

If the worker is listed on a basis of more than EUR 1,071,60 per month, the rate of the contribution shall be equal to the contribution rate of 26.50 per 100.

(b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the interest rate of the person concerned shall be 3,30 per 100, or 2,80 per 100 if the The person concerned is subject to protection by professional contingencies or by cessation of activity.

2. For the contingencies of occupational accidents and occupational diseases, the provisions of Article 15.9 shall apply.

In the case of workers who have been framed in the Special Agrarian Regime, they have moved into this Special System and have not opted for the coverage of all professional contingencies, a quota resulting from the application of the rate of 1,00 per 100 shall continue to be paid, as a cover for permanent disability and death and survival contingencies.

3. Similarly, workers included in this Special System who have not chosen to cover, in the field of protection provided, all the contingencies of accidents at work and occupational diseases, shall carry out a Additional levy equivalent to 0,10 per 100, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters VIII and IX of Title II of the General Law on Social Security.

Section 3. Special Regime for the Social Security of Seafarers

Article 17. Applicable rules.

1. The provisions of Articles 1 to 9 of tal.

6. Self-employed persons engaged in street or street sales (CNAE 4781 Retail trade in foodstuffs, beverages and tobacco in sales and market places; 4782 Retail trade in textile products, clothing and clothing and clothing and clothing) (a) footwear in sales and market places; 4789 retail trade in other products in sales and markets; and 4799 Other retail trade not carried out in establishments or in retail or market places) may choose to minimum basis for listing during the year 2016, a basis of EUR 893,10 per month, or a basis of 764,4icle 102.1.b) of the recast text of the General Law of Social Security, it will be 0.045 on the quota that would correspond to the absence of collaboration.

Article 21. Application of the reducing coefficients.

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

Section 6. Coefficient applicable to determine quote in special convention assumptions

Article 22. Applicable coefficients.

1. The following coefficients shall apply from 1 January 2016 in the special agreement:

(a) Where the special convention is intended to cover all benefits arising from common contingencies, except for temporary incapacity, risk during pregnancy, risk during breast-feeding natural, maternity and fatherhood, 0.94.

(b) Where the special agreement had been concluded before 1 January 1998 and covers the coverage of retirement benefits and permanent incapacity and death and survival, arising from contingencies common, and social services, the 0.77.

(c) In the cases of special agreement concluded before 1 January 1998 by workers hired on a part-time basis and in the cases of reduction of the working day with a proportional reduction in salary, the 0.77. If the special agreement had been concluded after 1 January 1998, in the cases indicated or during the situation of a special high motivated by a statutory strike or a lockout, 0,94.

(d) In the case of workers receiving unemployment benefit, entitled to a contribution for the retirement pension, who subscribe to the special convention governed by Article 24 of Order TAS/2865/2003 of 13 December 2003, October:

For the entire contribution base chosen by the person concerned, for the coverage of the contingencies of permanent disability and death and survival, the 0.14.

By the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, 0.80 at every moment, the 0.80.

If the special agreement had been concluded before 1 January 1998 or brought its cause of authorized employment regulation files prior to that date, the following coefficients shall apply:

For the entire contribution base chosen by the person concerned, for the coverage of permanent disability and death and survival contingencies, 0.33.

For the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, is at every moment, 0.40.

e) In the special agreements regulated by Royal Decree 2805/1979 of 7 December 1979 on the inclusion in the General System of Social Security of Spaniards not resident in national territory who have the status of officials or employees of international intergovernmental organisations, where they have been signed before 1 January 2000, shall apply the 0,77. To those subscribed after that date shall be of application the 0.94.

(f) In the cases of a special agreement signed by those who are to serve in the European Union Administration, for the coverage of permanent disability benefits, 0.25.

g) In the special agreements signed under the Royal Decree 996/1986 of 25 April, which regulates the subscription of a special convention for emigrants and children of emigrants, 0.77 will apply.

(h) In the special agreements signed under Royal Decree 615/2007 of 11 May, which regulates the Social Security of caregivers of persons in a situation of dependence, 0.77 will apply. Similarly, a contribution shall be made by vocational training to an amount equal to 0,20 per 100 of the contribution base referred to in Article 4.1 of the said royal decree.

(i) In the special agreements signed under the provisions of the first provision of Royal Decree 1493/2011 of 24 October 2011 governing the terms and conditions of inclusion in the scheme General of Social Security of persons participating in training programs, in development of the provision of the additional provision of Law 27/2011, of August 1, will apply the 0.77.

(j) In the special agreements signed under Royal Decree 156/2013 of 1 March 2013 regulating the subscription of a special convention for persons with disabilities who have special difficulties in insertion The work will be carried out at 0.89.

2. In order to determine the price in the cases referred to in the preceding paragraph, the full quota shall be calculated by applying to the quotation basis corresponding to the single rate of contribution in force in the General Regime, and the result obtained multiply by the coefficient that in each case corresponds, constituting the product that results the quota to be entered.

Section 7. Coefficient applicable to determine the contribution rate in assistance level unemployment benefits

Article 23. Determination of the coefficient.

In order to determine the contribution to be made by the workers benefiting from the unemployment benefit referred to in Article 280 of the recast of the General Law on Social Security, including the Employed persons of a fixed character of the Special System for Workers of an Agricultural Account established in the General Social Security Scheme, the reduction coefficient 0,20 shall be applied, to be deducted from the full quota result.

Section 8. Financing of the functions and activities attributed to mutual partners with social security in relation to the coverage of the economic benefit of temporary disability

Article 24. Determination of the quota fraction.

1. The financing of the functions and activities attributed to the mutual partners with the Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies in favor of the workers of the enterprises members who have chosen to formalise the coverage with them shall be made during the year 2016 by the proportion of the quota referred to in Article 71.2 of the Regulation on the collaboration of those entities, approved by the Royal Decree 1993/1995, of 7 December, applying the coefficient of 0,051 on the corresponding full quota to the contribution of business and workers to common contingencies. This percentage shall be 0,055 for those mutuals who credit the financial insufficiency of the general coefficient on the basis of structural circumstances, all in terms which are determined in good time by the Directorate-General. General for the Management of Social Security, by means of a judgment given to the effect and published in the "Official State Gazette".

Notwithstanding the foregoing paragraph, in the Special System for Agricultural Employed Persons established in the General System of Social Security, the determination of the proportion of the quota to which the Article 71.al Law on Social Security refers to the ratio of 0,055, corresponding to 0,046 to the business contribution and 0,009 to the employee's contribution.

Article 20. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.

From 1 January 2016, the reducing coefficient applicable to undertakings authorised to cooperate voluntarily in the management of the economic benefit of temporary incapacity arising from common illness or accident In the form provided for in Arten referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient reducing the retirement age in favour of the firemen at the service of the administrations and public bodies, it will proceed apply an additional levy rate of 9.20 per 100, of which 7.67 per 100 will be borne by the company and 1.53 per 100 by the employee.

4. With regard to the members of the Ertzaintza Corps, which refers to the additional twentieth text of the General Law on Social Security, an additional rate of 8,00 per 100 shall be applied, of which 6,67 100 shall be borne by the undertaking and 1,33 per 100 by the worker.

Article 31. Reduction of contributions by professional contingencies. Limit values and volume of contributions applicable for the financial year 2015.

In accordance with the provisions of Article 4.4 of Royal Decree 404/2010 of 31 March 2010 regulating the establishment of a system for the reduction of contributions by professional contingencies to undertakings which have contributed in particular to the reduction and prevention of the occupational accident, in the annex of this order the limit values of the rates of general accident and extreme claims to be taken into account for the financial year 2015 for the calculation of the applicable incentive.

For the financial year 2015, the volume of contribution by professional contingencies to be exceeded during the observation period referred to in Article 4.4 of Royal Decree 404/2010 of 31 March 2010 shall be EUR 5 000, as provided for in Article 2.1.b) of that royal decree.

CHAPTER II

Unemployment contribution, Guarantee Fund, vocational training and the cessation of activity of self-employed workers

Article 32. Bases and types of unemployment contributions, Guarantee Fund and vocational training.

1. The unemployment contribution base, the Guarantee Fund and vocational training, in all the social security schemes covered by such contingencies, with the exception of the workers included in the second and third groups of the Special arrangements for the Workers of the Sea, the basis of which will be determined by the order of the Ministry of Employment and Social Security, shall be that corresponding to the contingencies of accidents at work and occupational diseases.

In the case of contracts for training and learning, this will be provided for in Article 44.

irrespective of their inclusion in the unemployment contribution basis, the calculation of the benefit regulatory basis shall exclude the remuneration for overtime, as provided for in Article 270.1 of the recast text of the the General Law of Social Security.

2. The rates of unemployment contributions, the Guarantee Fund and vocational training shall, as from 1 January 2016, be as follows:

a) Unemployment:

1. Indefinite recruitment, including indefinite and part-time permanent contracts, as well as the employment of fixed-term contracts in the form of training contracts in practice and for training and training. learning, relief, interinity and contracts, whatever the modality used, with workers who have recognised a degree of disability not less than 33 per cent: 7.05 per 100, of which 5.50 per 100 will be in charge of the company and 1.55 per 100 per employee.

2. Determined duration:

Full-time, full-time hiring: 8.30 per 100, of which 6.70 per 100 will be in charge of the employer and 1.60 per 100 per 100 in charge of the worker.

Part-time fixed-term hiring: 8.30 per 100, of which the 6.70 per 100 will be borne by the employer and 1.60 per 100 by the worker.

3. The processing of fixed-term contracts for indefinite duration: Where the fixed-term, fulltime or part-time contract is transformed into an open-ended contract, it shall be apply the rate of contribution provided for in paragraph 2.a) .1.) from the date of the date of the transformation.

4. Worker and worker partners of cooperatives: the worker partners of the worker cooperatives, the workers ' partners of the Community's cooperatives of the land, as well as the partners of (a) the employment of cooperatives, including in social security schemes which are provided for in the unemployment contribution, shall be listed at the rate referred to in paragraph 2.a) .1), if the societarium link with the cooperative is indefinite, and at the rate provided for in Paragraph 2.a) .2.), if the societarium link with the cooperative is of a fixed duration.

5. Collective with a relationship of services of a temporary nature with the administrations, the health services or the armed forces: The employment officers of the public administrations, the staff with appointment temporary staff of the health services, the military in addition and the military personnel of the armed forces who maintain a relationship of services of a temporary nature shall be listed as provided for in paragraph 2.a) .1), if those services are of interinity or substitution, and as provided for in paragraph 2.a) .2.), if those services are of an eventual nature.

6. "Recognition of disability" during the term of the contract of a given duration: The type of contribution referred to in paragraph 2.a) .2.) shall be amended by the rate laid down in paragraph 2.a) .1.) from the date on which the the worker is recognised as having a degree of disability not less than 33 per 100.

7. Trade representatives providing services for several companies: Trade representatives who provide services as such for several companies will be subject to the type of unemployment contribution. corresponds to each procurement.

8. Inmates working in prison and juvenile workshops: Penados and minors who carry out work activities in prison workshops and detention centers will apply the type provided for in the 2.a) .1.).

9. Public and trade union charges: The public and union charges referred to in Article 264.1.e) and f) of the recast text of the General Law on Social Security, shall be quoted at the rate provided for in paragraph 2.a) .2.).

10. º Reserves: Volunteer reservists, except when they are career officials, and reservists of special availability, when activated to provide services in units, centers and agencies of the Ministry of Defence shall be listed at the rate referred to in paragraph 2.a)

b) Wage Guarantee Fund: 0.20 per 100, in charge of the company.

(c) Vocational training: 0.70 per 100, of which 0.60 per 100 will be borne by the company, and 0.10 per 100 by the employee.

Article 33. Bases and types of unemployment contributions, Guarantee Fund and vocational training in the Special System for Workers for Employed Persons established in the General System of Social Security.

The contribution of unemployment, Guarantee Fund and professional training of employed persons, included in this Special System, will be obtained by applying to the established bases of contribution in Article 13 (1) (a) and (1) (b), according to the professional contingency contributper 100 shall be charged to the company and the 0.25 per 100 in charge of the worker.

2. The rate of temporary incapacity in the cases referred to in Article 311 of the recast of the General Law on Social Security shall be 3,30 or 2,80 per 100, as applicable, for self-employed or self-employed persons. and agricultural own-account workers included in the Special System referred to in Article 16 of this order, and 2,80 per 100 for the self-employed of the Special Regime of the Sea Workers.

3. In relation to the firemd>

5.33

3

3

Administrative and Workshop

4.64

4

Untitled Assistant

4.60

5

4.60

Subalternate

6

4.60

7

4.60

8

8

second

4.60

9

Third and Specialist Officers

4.60

10

10

Table_table_izq"> Unskilled eighteen-year-old workers

4.60

11

Workers under the age of eighteen, whatever their professional category

4.60

2. The minimum monthly contribution basis will be the result of multiplying the number of hours actually worked by the minimum hourly base set in the previous section.

Article 38. Contribution to temporary disability, risk during pregnancy, risk during natural breastfeeding and maternity or paternity.

During situations of temporary disability, maternity, paternity, risk during pregnancy and risk during natural lactation, the daily basis of contribution will be the daily basis of the corresponding benefit. In situations of temporary incapacity and maternity in which no entitlement has been given to the respective allowance, the daily basis of contributions shall also be calculated on the basis of the daily basis of the benefit which the corresponding, to have been caused to the same.

This quotation basis will apply during all calendar days when the worker remains in one of the situations listed above.

Article 39. Contribution to the situation of pluriemployment.

Where the worker provides services in two or more undertakings on a part-time basis, each of them shall be listed on the basis of the remuneration paid to him. If the sum of the remuneration received exceeds the maximum contribution ceiling for social security, it shall be distributed in proportion to those paid to the worker in each of the undertakings.

Article 40. Quotation in the case of concentrated work in periods of less than high.

1. In accordance with Article 65.3 of the General Regulation on the Listing and Settlement of Other Social Security Rights, in those cases where workers have agreed with their employer that the whole of the hours of (i) work which must be carried out each year at certain periods of each year, in receipt of all the annual remuneration or the remuneration for the lower period in question, in those periods of concentrated work, In addition to the monthly, the Social Security contribution will be made in accordance with the with the following rules:

First. The basis of quotation shall be determined when the contract of employment is concluded and at the beginning of each year in which the worker is in that situation, counting the total amount of the remuneration that is entitled to to receive the part-time worker in that year, excluding in any case the amounts corresponding to the non-computable concepts in the social security contribution base, in accordance with the provisions of Article 23 of the Regulation Cited general and other supplementary provisions.

Second. The amount obtained shall be prorated between the twelve months of the year or the lower period in question, thereby determining the amount of the contribution base corresponding to each of them and irrespective of the remuneration is paid in full in the periods of work concentrated or in a pro rata manner throughout the respective year or lower period.

Third. The monthly basis of quotation, calculated in accordance with the above rules, may not be less than the amount of the minimum bases resulting from the provisions of Article 37.

Fourth. -If, at the end of the financial year or period in question, the part-time contract worker, in the absence of his employment relationship, had received remuneration for a different amount than initially considered in the that year or period for determining the monthly basis of contribution during the same period, in accordance with the above rules, the corresponding regularisation shall be carried out. To this end, the employer must either practise the corresponding supplementary settlement of quotas for the differences in more and make the payment within the month of January of the following year or the month following that in which the relationship is extinguished. or request, where appropriate, the return of the fees that are unduly paid.

Fifth. -Also, the Administration of Social Security will be able to carry out the settlement of quotas of its own motion and to agree the requested returns that are, in particular, in the cases of extinction of the relationship of these workers on a part-time or early retirement basis, on the basis of a permanent disability pension, death or any other cause, with the result that the scheme is reduced corresponding to the Social Security and to cease the obligation to list.

2. The provisions of the above paragraph shall not apply to the fixed-discontinuous workers referred to in Article 16 of the recast text of the Law of the Workers ' Statute, in accordance with the provisions of the additional provision third of Royal Decree 1131/2002 of 31 October 2002 regulating the social security of part-time contract workers, as well as partial retirement.

Article 41. Minimum contribution basis for the associated worker cooperative partners, in the case of a part-time contract.

The basis of contributions by common and professional contingencies of worker cooperative members who have opted in their statutes to assimilate the workers ' employees to employed persons, (a) in the case of the cooperative activity in the General Regime, in the Special Regime of the Workers of the Sea or in the Special Regime for Coal Mining, in the case of the provis

Professional categories

Minimum Base Per Hour

-

Euros

1

Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute

6.43

2

For the purposes of the preceding paragraph, the contribution basis for the month of December 2010 shall be deducted, where appropriate, from the amounts of the remuneration concepts which have a periodicity in their accrual. higher than the monthly or non-periodic in character and which would have integrated that base without having been subject to a pro-rata basis.

First transient disposition. Option of bases of quotation, in certain assumptions, in the Special Regime of Workers for Account Own or Autonomous.

The workers covered by the Special Scheme of Workers for the Own or Self-employed Persons who, on the date of the impact of the bases of contribution provided for in Article 15, have opted for the maximum bases permitted until that time, until the last day of the month following that of the publication of this order in the "Official Gazette of the State", any basis of quotation from the one to which they were listed and the the maximum limit that applies to them. The new base chosen shall take effect from 1 January 2016.

Second transient disposition. Income from contribution differences.

1. The differences in prices which could have been incurred in the application of the provisions of this order in respect of the contributions which, as from 1 January 2016, would have been made, may be entered without a surcharge within the period specified in the end on the last day of the second month following the publication of this order in the "Official State Gazette".

2. In addition, the differences in contributions which arise as a result of what is laid down in the first transitional provision, where the workers concerned opt for a higher contribution basis than that for which they are based. By listing, they may be entered without a surcharge until the last day of the month following the end of the period of option set out in the above provision.

Transitional provision third. Provisional determination of the applicable contribution bases in the Special Regime for Coal Mining.

The contribution of the workers included in the Special Regime for Coal Mining, with respect to common contingencies, will be carried out on the bases established for 2015, until the bases of contribution are approved they are to be governed in this financial year, without prejudice to the regularisations to which, subsequently, there is a place.

Final disposition first. Application of the rule.

The Directorate-General for Social Security Management will resolve any questions of a general nature in the application of this order.

Final disposition second. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official State Gazette", with effect from 1 January 2016.

Madrid, January 29, 2016. -Minister of Employment and Social Security, Fatima Banez García.

ANNEX

Limit values of the general claims and extreme claims rates for the financial year 2015

4677

0,48

CNAE-2009 Codes and Economic Activity Title

Indexes

i

IIi

IIIi

01

Agriculture, animal husbandry, hunting and related services except:

6.43

0.58

0.36

0113

Vegetables, roots, and tubers

6.43

0,58

0119

Other non-perennial crops

6.43

0.58

0129

Other perennial crops

13.71

1.24

0130

Plant Propagation

6.43

0.58

014

Livestock production (Except 0147)

8.50

0.77

0147

Ano

6.43

0.58

015

Agricultural production combined with livestock production

8.50

0.77

0.48

016

Agriculture, livestock and post-harvest support activities (Except 0164)

0,77

0,48

0164

6.43

6.43

6.43

0,36

0,36

017

Hunting, animal capture, and services related to the same

8.50

0.77

02

Forestry and Forest Exploitation

13.71

1.24

0lished for the purposes of the termination of the employment relationship.

Additional provision fourth. Contribution of the public employees to the General Social Security Scheme.

During the year 2016, the basis for all the contingencies of the public employees in the General System of Social Security to whom the provisions of the additional provision would have been applied The seventh of the Royal Decree-Law 8/2010 of 20 May 2010 adopting extraordinary measures for the reduction of the public deficit, as long as ther">6.43

0.58

171

Making paper pulp, paper, and cardboard

8.50

0,48

18

Graphic arts and media playback recorded

6.43

0.58

19

19

6.43

19

0.58

20

Chemical industry (Except 204 and 206)

8.50

0.77

204

Manufacture of soaps, detergents, and other cleaning and brightening items; perfume and cosmetics manufacturing

6.43

0.58

206

Manufacture of man-made fibers and synthetic

6.43

0.58

21

Manufacturing of pharmaceuticals

6.43

0.58

22

22

8.50

0,77

0,48

0,77

0,77

23

Manufacture of other non-metallic mineral products (Except 231, 232, 2331, 234, and 237)

13.13

1.19

0.74

231

Manufacture of glass and glass products

8.50

0,48

0,48

232

Manufacture of ceramic products Refractory

8.50

0.77

2331

2331

2331

2331

0,77

0,48

0,48

234

8.50

8.50

8.50

0,48

237

Cut, carved, and finish of the stone

18.85

1.70

24

Metalurgia; manufacturing of iron, steel, and ferroalloys products

13.13

1.19

25

Manufacture of metal products, except machinery and equipment

13.13

1.19

26

Manufacturing

8.50

0,77

0,48

0,48

27

Manufacture of electrical equipment and equipment

8.50

0.77

28

Manufacture of machinery and equipment n.e.c.

13.13

1.19

0.74

29

Manufacture of motor vehicles, trailers and semi-trailers

8.50

0.48

30

Manufacture of other transport material (Except 3091, 3092)

13.13

1.19

3091

Motorcycle manufacturing

8.50

0.77

3092

3092

3092

3092

1.19

1629

Manufacture of other wood products; cork, stery, and scatter items

13.13

1.19

17

Paper industry (Except 171)

4674

4674

0,77

0,48

Scrap and Waste Products Wholesale

8.50

0.77

4690

Wholesale trade no specialized

8.50

0.77

47

Retail trade, except for motor vehicles and motorcycles (Except 473)

6.43

0.58

473

Retail trade for automotive fuel in specialized establishments

6.43

0.58

49

Land and pipe transport (Except 494)

8.50

0.77

494

Transport of goods by roads and moving services

8.50

0.77

50

Shipping and inland waterways

13.13

1,19

51

Air Transport

8.50

0.77

0.48

52

Storage and activities attached to transport (Except 5221)

8.50

0.77

5221

Transport-attached activities terrestrial

6.43

0.58

53

Post and postal activities

0,58

0,36

4.28

enclosure services

0.39

0.24

56

Food and beverage services

4.28

0.39

0.24

Edit

6.43

0.58

59

Film, video, and television program activities, sound recording, and editing music

4.28

0.39

0.24

60

Radio and television programming and broadcast activities

4.28

0.39

0.24

61

6.43

0,58

62

Programming, consulting, and other activities computer-related

6.43

0.58

63

Information Services (Except 6391)

6.43

0.58

6391

4.28

0,39

0.24

0,39

64

Financial services, except insurance and pension funds

4.28

0.24

0.24

65

Insurance, Reinsurance, and Pension Funds, except Mandatory Social Security

4.28

0.24

0.24

Auxiliary Activities to Services financial and insurance

4.28

0.39

0.24

68

Real estate activities

6.43

0.58

69

4.28

4672

8.50

0,77

0,48

4673

Wholesale trade in wood, building materials, and sanitary appliances

8.50

0.77

4674

Gambling and betting activities

4.28

0.39

0.24

93

Sports, recreational and entertainment activities

8.50

0.48

94

associative activities

6.43

0.58

95

Repair of computers, personal effects, and household items (Except 9524)

8.50

0.77

9524

of furniture and menage items

13.13

1.19

96

Other personal services (Except 9602, 9603, and 9609)

6.43

0,36

0,36

9602

Barber and other treatments beauty

4.28

0.39

0.24

9603

Funeral Pomps and Related Activities

0,77

0,48

0,48

9609

Other personal services n.e.c.

6.43

0.58

97

Household activities such as domestic staff employers

4.28

0.39

0.24

99

Activities of extraterritorial organizations and organisms

6.43

0.58

uerpo_tabla_izq">80

Security Activities and research

8.50

0.77

81

Services to buildings and gardening activities (Except 811)

0,77

0,48

811

6.43

0,58

0.36

82

Activities office administrative and other ancillary activities to enterprises (except 8220 and 8292)

6.43

0.58

8220

6.43

8220

8220

0.58

8292

Packaging and Packaging Activities

8.50

0.77

84

Public Administration and Defense; Mandatory Social Security (Except 842)

6.43

0.58

842

Services to the community in general

0,77

0,48

85

Education

4.28

0.39

86

86

Health Activities (Except 869)

6.43

0.58

869

Other health activities

6.43

0.58

87

Residential facility assistance

0,58

0,36

Social Services Activities without Enclosure

6.43

0,36

90

shows

4.28

0.39

0.24

91

Activities of libraries, files, museums, and other cultural activities (Except: 9104)

4.28

0.39

0.24

9104

Activities of botanical gardens, zoos, and nature reserves

8.50

0,48