Article 1, paragraph 2 (Recovery of the extraordinary and additional pay of the month of December 2012 of the staff of the State public sector), of Royal Decree-Law 10/2015 of 11 September, for which credit is granted (b) extraordinary and supplementary credit in the State budget and other measures in the field of public employment and stimulus to the economy provide that, during the year 2015, state public sector personnel as defined in points (a), (d) (e) of Article 22 (1) of Law No 2/2012 of 29 June 2012 on the general budget of the State for the year 2012, as well as the staff of the companies, entities and other bodies referred to in paragraphs (f) and (g) of that provision belonging to the State public sector, shall receive the amounts provided for in Article 2 (2). 1.

In that same paragraph, and the following of that Article 1, the rules according to which the recovery of those amounts corresponding to the extraordinary pay and additional pay shall be made.

In order to facilitate the production of the payrolls to be made in order to pay the aforementioned amounts, the Secretaries of State of Budgets and Expenditure and of Public Administrations consider it appropriate to issue following instructions, which are limited to strictly applying the provisions of Royal Decree-Law 10/2015 of 11 September 2015, as well as the other rules governing the remuneration of State public sector staff.

I. General character instructions

1. These Instructions shall apply to the staff of the State public sector referred to in Article 1 (2) of the Royal Decree-Law No 10/2015 of 11 September 2015 granting extraordinary appropriations and The Commission has also proposed a number of measures in the field of public employment and other measures in the field of public employment and economic stimulus. Officials of national bodies transferred to the Autonomous Communities shall not be applicable, in respect of which they shall be subject to the provisions referred to in Article 1

2. In accordance with Article 1 (1) of Royal Decree-Law No 10/2015 of 11 September 2015, the amounts which may be recognised by the various public administrations, in their application, are as a recovery of the amounts left to be charged as a result of the removal of the extraordinary pay, additional specific supplement pay or equivalent additional pay, corresponding to the month of December 2012.

Therefore, in order for the recognition of quantities to take place in accordance with that rule, it is a necessary condition that the corresponding amounts have been effectively paid out by application of the the legal provisions for the abolition of the extraordinary and additional pay of December 2012.

3. In any event, the liquidation carried out as a result of the application of Article 1 of Royal Decree-Law No 10/2015 of 11 September 2015 may exceed the part corresponding to the amounts left to be received as a result of the abolition of the extraordinary pay.

The resulting settlement will discount the amounts that have been perceived for the same cause as a consequence of a court judgment or other circumstance.

4. The recognition of the right to recover the amounts left to be collected is produced by the imperative of Royal Decree-Law 10/2015 of 11 September, and produces its effects from the present year, so that all the quantities that are recognized pursuant to the provisions of this Royal Decree-law constitute perceptions corresponding to the exercise of 2015.

5. For the purposes of Royal Decree-Law No 10/2015 of 11 September 2015, the 48 days referred to in paragraphs 1 and 2 of Article 1 thereof, refer to the immediately following the first 44 days provided for in the additional 10th provision of the Law 36/2014 of 26 December, of General Budget of the State for 2015, thus covering, in conjunction with this last legal forecast, the totality of the first 92 days of the extraordinary pay, additional pay of the complement specific and additional payments equivalent in December 2012. In these Instructions, reference shall be made to that period, in abbreviated form, as 48 days.

II. Implementing instructions for the official, statutory and labour staff of the Single Convention of the General Administration of the State, including in points 1 and 2 of Article 3 of Royal Decree-Law 20/2012 of 13 July 2012, of measures to ensuring budgetary stability and the promotion of competitiveness

This staff, in accordance with the provisions of Royal Decree-Law 10/2015 of 11 September 2015, shall receive the proportional share corresponding to the 48 days of the extraordinary payment and, where appropriate, of the additional payments of the specific supplement or equivalent of the month of December 2012 that were deleted.

1. Computation of the 48 days of the extraordinary pay and calculation of the amount of the return.

According to the provisions of Royal Decree-Law 10/2015 of 11 September, the rules of calculation applicable to each staff according to their legal regime in force, rules that are not altered, will be used.

In the event that, if it had not been deleted, the recognition of the whole of the extraordinary pay was carried out, the total number of days to which the extraordinary pay of December 2012 corresponds is 183, of which The Royal Decree-Law must be liquidated 48.

The calculation, therefore, will be as follows (PE being the amount of extraordinary pay):

48 × (PE/183)

In the event that, if not deleted, the recognition of the entire extraordinary pay of December 2012 has not been carried out, the 48 days will be reduced proportionally to the counting of days that would have been reciprocated. In this way, the amount shall be reduced by applying the quotient which results from dividing the number of days (N) corresponding to the individual accrual of the employee, which would have been paid out of that extraordinary payment, between 183. The calculation, therefore, is as follows:

48 × (PE/183) × (N/183)

2. Additional pay for the specific add-on.

a) Computer of the 48 days of the additional pay of the specific supplement and calculation of the amount of the recovery. In the event that, if it had not been deleted, the whole of the additional pay had been recognised and that the specific supplement had remained unchanged during the period of accrual, for the calculation of the 48 days calculate the amount of the additional payment of the specific supplement which would have been paid and of the amount shall be settled by the equivalent of 26.23%.

In the event that, if it had not been deleted, the whole of the additional pay had not been recognised and that the specific supplement would have remained unchanged during the period of accrual, Article 1 of Royal Decree-Law No 10/2015 of 11 September 2015 shall be reduced in proportion to the number of days which would have been the case for an individual accrual. For this purpose, the amount of the additional specific supplement payment corresponding to the individual accrual days shall be calculated and the equivalent amount shall be settled by the equivalent of 26.23%.

(b) A job-changing job with a different specific complement within the same ministry, body or entity, in the period to which the extraordinary and additional pay of December 2012 would have been paid. The amount of the recovery of the additional payment shall be calculated with the values of the specific supplement payable by the official during the 48-day period referred to in this resolution, if the extraordinary payment has not been abolished and additional. If the official has changed from post to day 48 of that period since the additional payment of the specific supplement has begun to be paid, the value of such supplement used for the calculation of the amount of the recovery will not be altered. On the other hand, if the official has changed his position within 48 days from the beginning of the payment of the additional pay, the value of the specific supplement shall be taken into account for the calculation of the recovery amount. according to the situation of the official the first of each month.

Taking into account the specific add-on values indicated, the amount of the additional pay recovery will be calculated in accordance with the rules in the previous section.

3. Application discounts.

Regarding the monthly dues of the Passive Rights of the civil servants of the State, of the Armed Forces Personnel, of the members of the Judicial and Fiscal Careers, of those of the Body of Judicial Secretaries and of the Bodies at the service of the Administration of Justice, as well as the monthly contributions to the General Mutuality of Civil Servants of the State, to the Social Institute of the Armed Forces and to the General Judicial Mutuality, is not to carry out a discount other than the monthly quotas referred to in paragraph 4 Article 104 of Law 36/2014 of 26 December 2014 on General State Budgets for 2015.

In relation to withholding taxes on the income of individuals and contributions to the General System of Social Security, account shall be taken of the rules applicable to them.

4. Budgetary aspects.

In the case of civil servants, the amounts should be applied to budget concepts 120.06 "Extraordinary pay" and 121.01 "Specific supplement".

For the rest of the staff, the concepts to which such amounts are to be applied will have to be the same as those applied by the respective extraordinary and additional pages of the month of December.

III. Instructions relating to the work staff in the field of application of this Instruction which does not apply to the III Single Work Staff Convention at the service of the General Administration of the State.

In accordance with the provisions of Article 1 (1) of Royal Decree-Law No 10/2015 of 11 September 2015, the calculation of the amounts corresponding to 48 days shall be carried out in accordance with the labour and conventional rules. in force at the time when such payments were not received.

Such amounts shall be deducted from the amounts corresponding to those payments which would have been paid in the year 2012 or after, except those arising from the application of the additional tenth provision of the Act. 36/2014, of December 26, of General State Budgets for 2015.

IV. Instructions on High Charges and other staff included in the scope of Article 1 of Royal Decree-Law 10/2015 of 11 September

1. Without prejudice to Article 519 of the Organic Law 6/1985 of 1 July of the Judicial Branch, the staff included in points 3, 3a, 3b and 4 of Article 3 of the Royal Decree-Law 20/2012, shall receive 26.23% of the amounts left to be collected by application of those precepts.

2. The provisions of the previous Instruction II shall apply to the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons, as well as to the Permanent Directors and Secretary-General of the State Council, on the same terms as the official staff.

3. The staff referred to in Article 24 (3) of Law 2/2012 shall also be subject to the provisions of these Instructions.

4. In cases where the remuneration scheme does not cover the collection of extraordinary payments or is collected more than two per year, and a summary of the total annual remuneration has been paid out in 2012, a fee shall be charged for a 26.23 percent of the amount effectively no longer received by the Royal Decree-Law 20/2012.

5. The High Charges included in points 1 and 3 of Article 4 of Royal Decree-Law 20/2012 will receive 26.23% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

V. Instructions relating to the assumptions provided for in Article 1 (2) (e) of Royal Decree-Law 10/2015 of 11 September

1. Change of destination within the state public sector.

To the staff who, without having changed the legal nature of their service relationship with the General Administration of the State, would have changed their destination within it, the quantities referred to in paragraph 2 of the Article 1 of Royal Decree-Law No 10/2015 of 11 September 2015 shall be paid to you by the ministry, body or entity in which you are providing services as of 1 September 2015, upon request addressed to your staff management body, accompanied by the certification by the habilitation to which his credit would have been paid in 2012; the concepts and amounts actually left to be collected as a result of the removal of the extraordinary payment, as well as of the additional specific additional payment or equivalent pay, corresponding to the month of December 2012. In the event that such certification has already been submitted, it will not be necessary to submit it again, and it should only be presented again by the person concerned in the event that the habilitation of destination does not have she.

For these purposes, the competent bodies of the ministries, agencies or entities shall prepare the certificates corresponding to the staff to whom the extraordinary and additional pages of December 2012 were abolished, and which is not found, dated 1 September 2015, providing services in the ministry, body or entity, in accordance with the model annex. The provision of such certificates shall be made at the request of the persons concerned, either directly or through the ratings of the destination of each public employee corresponding to their situation, dated 1 September 2015, and may be use the model of the annex form to the effect.

To personnel who have changed their legal and destination ties within the scope of the General Administration of the State, the amounts referred to in this Resolution will be paid to the staff for the qualification to which they would have was paid in December 2012.

2. Provision of services in other public administration.

To the staff belonging in 2012 to the state public sector, to which the extraordinary and additional pay corresponding to December of that year would have been abolished, and which would have subsequently been to provide services in a Other public administration, the amounts referred to in Article 1 (2) of Royal Decree-Law No 10/2015 of 11 September 2015 shall be paid to it by the ministry, body or entity to which the payment was made, upon request addressed to your staff management body.

3. Situations other than the active service and other assumptions not provided for in the preceding paragraphs.

3.1 To staff who are not in active or equivalent service, by retirement or any other cause, by 1 September 2015, or who have lost the status of a public employee, the amounts to which they are referred to in Article 1 (2) of that Royal Decree-law, shall be paid by the ministry, body or entity to which the extraordinary payment would have been paid, on request to the staff management body, accompanied by certification of the origin rating of the amounts actually left to be collected as the result of the removal of the extraordinary payment, as well as of the additional specific additional pay or equivalent payments corresponding to the month of December 2012.

3.2 In cases where the authorisation of the ministry, body or entity will be limited in 2012 to the payment of trienes, the payment of the amount corresponding to the three-year concept of the 48 days of the extraordinary pay of December 2012, shall correspond to that rating. However, if the return to the active service has occurred, the certificate of origin shall be certified by the Royal Decree-Law 10/2015 of 11 September 2015 and the qualification of destination, the payment.

3.3 In the case of extinct organisms after 2012, and in general in any other of the non-existence of the habilitation to which the payment of the additional extraordinary and additional payments would have been paid, it will be charge of the obligations of payment or certification provided for in Royal Decree-Law 10/2015 of 11 September 2015, the rating of the entity or body that would have happened to the extinguished body.

3.4 In the event that the staff concerned had passed on to the entry into force of Royal Decree-Law 10/2015 of 11 September 2015, the request addressed to the staff management body must be made by their heirs in accordance with the Civil law.

3.5 In those cases where the public employee would have joined the General Administration of the State from another Public Administration during the period comprising the extraordinary and additional pay deleted, must prove the amounts received from the other Administration by application of the Royal Decree-Law 10/2015 of 11 September, or that they assume a refund of the extraordinary pay deleted, in order to avoid a double perception.

4. Provisions common to previous assumptions.

On the basis of the certification received from the habilitation of origin, the authorization of the ministry, agency or entity to which the payment of the amounts in concept of recovery of the extraordinary pay corresponds. In addition to the month of December 2012, it shall carry out its calculation as indicated in Instruction II.

5. Request Models.

In the Annex to these Instructions the models are accompanied, as referred to in the preceding paragraphs, of application for the payment of quantities, which the interested parties may use for the purposes foreseen in the Royal Decree-Law 10/2015, of 11 September, and of certification of amounts effectively left to be received.

It shall be ensured that the submission of applications and communications between the organs of the Administration, to which the actions provided for in these Instructions are carried out, may be carried out by electronic means.

VI. Common instructions

1. Accreditation on payroll.

The amounts corresponding to the recovery of the extraordinary and additional pay of the month of December 2012, foreseen in the Royal Decree-Law 10/2015, of September 11, will be credited in the payroll of September 2015, except for those employees for whom the responsible rating does not have all the formal elements provided for in these instructions, or in other cases where for technical reasons it is not possible, in which case will be credited on the first payroll where possible.

2. Literal on payroll receipts.

The literal that will appear on the payroll receipts will match the one expressed in the Royal Decree-Law and will be the next "48-day recovery of the extraordinary and additional pay of the month of December 2012".

Madrid, September 18, 2015. -Secretary of State for Budgets and Expenses, Marta Fernández Curras.-The Secretary of State for Public Administration, Antonio German Beteta Barreda.

ANNEX

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