Article 24.1 of Order ESS/86/2015 of 30 January (BOE No 27 of 31 January) implementing the statutory rules for social security contributions, unemployment, protection by cessation of activity, Guarantee Fund Wage and vocational training for the year 2015, in terms of 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 common contingencies of employees employed in the service of their associated enterprises, establishes the general coefficient to be applied at the 0,05 of the full quota corresponding to the business contribution and of the employees for common contingencies and, in the case of employed persons falling within the Special System For Workers on the Agricultural Account of the General System of Social Security, this coefficient is fixed in the 0.03 of the respective full quota corresponding to the contribution of the business and the workers for common contingencies.

Likewise, in the same paragraph of Article 24, it is available that those coefficients may be raised in each of the cases indicated up to 0.055 and 0.033, respectively, for those mutual who credit the (i) the financial contribution of the general coefficient on the basis of structural circumstances; all in the terms determined by the Directorate-General for Social Security, by means of a decision given to that effect, to be published in the Bulletin State Officer.

Therefore, it is up to the Directorate-General to determine the conditions for the existence of the legal case of financial insufficiency of the said general coefficient, its origin in structural circumstances and, definitive, the requirements for access to the special coefficient for the area of management referred to.

This Resolution defines the requirement for the financial insufficiency of the general coefficient by estimating the negative result or deficit at the end of the financial year 2015 in the area of management of the economic performance of the temporary incapacity for common contingencies after the specific stabilization reserve of this management has been applied in its entirety. On the other hand, with regard to the additional requirement for such a deficit to be a consequence of structural circumstances, it is considered to be in place where the average duration of the temporary incapacity processes arising from common contingencies of the employees protected by the mutual account in 2014 is more than 33 days, or when the average monthly incidence rate during the same period, of the same processes, has exceeded 22 per thousand in 2014, provided that, both cases are justified by the mutual interest in the development in the 2015 financial year effective monitoring and monitoring, so that the relevant indicators in the field of mutual benefit show a favourable trend or trend at the time of the submission of the application.

The special financial coefficient serves the purpose of adjusting the financing of the mentioned management to the heterogeneity of structures that are present in these entities, particularly to their different levels of implementation in territorial areas or sectors of the economic activity in which the costs incurred by the economic benefit are higher because of temporary incapacity and are due to circumstances beyond management. Therefore, in order to highlight the structural requirement and simultaneously promote greater improvements in management, the requirement is also included in a favourable trend or trend of the aforementioned parameters.

Also, reasons for efficiency in management advise to accommodate the financing of this area to the singularities of the different mutuals rather than to increase indiscriminately the general coefficient, since a greater In addition to being more burdensome for the System, it would generate in some of the same, those of greater or more homogeneous levels of implementation, a loose financing and surplus against others, in which the coefficient would remain insufficient.

By virtue of the above, it is necessary to provide instructions on the requirements and conditions for access to the coefficients of 0,055 and 0,033 referred to in Article 24.1 of Order ESS/86/2015 of 30 January 2015, as well as laying down the rules of procedure to which applications for mutual assistance should be made.

Consequently, in compliance with the provisions of Article 24.1 of Order ESS/86/2015 of 30 January 2015, and in use of the powers conferred by it, this Directorate-General for the Management of Social Security resolves the following:

First.

1. In accordance with the provisions of Article 24.1 of Order ESS/86/2015 of 30 January 2015, the share of the quota referred to in Article 71.2 of the Partnership Regulation, approved by Royal Decree 1993/1995 of 7 December 1995, shall be: in general, in the application of the coefficient of 0,05 on the total shares corresponding to the undertakings associated with the Partner with the Social Security in respect of which they manage the economic performance for incapacity (ii) the temporary nature of the workers ' common contingencies to their service; Case of the Special System for Agricultural Employed Persons established under the General Social Security Scheme shall be 0,03 of the corresponding full contributions.

2. Mutual partners with Social Security may receive the special coefficients of 0,055 and 0,033 referred to in Article 24.1 of Order ESS/86/2015 of 30 January 2015, when the situation of financial insufficiency is present. structural circumstances under the terms and conditions set out in the second paragraph of this resolution.

Second.

1. The mutual partners with social security may have access to the special coefficients of 0.055 and 0.033 prior to the authorization of this Directorate-General, when the application of the general coefficients of 0.05 and 0.03 does not allow for the all the obligations arising out of the management of the economic benefit of temporary incapacity for common contingencies in favour of the employed persons belonging to their associated undertakings and such insufficiency is caused by structural circumstances of the mutual in this area of management. The special coefficient shall be used to match the deficit in the terms set out below.

2. The calculation of the financial insufficiency of the general coefficients of 0,05 and 0,03 shall be carried out by means of the estimate of the revenue provided for the financial year 2015 for the management of the economic performance of temporary incapacity. for the common contingencies of the employees of the associated enterprises, and of the economic benefits due to temporary incapacity of the collective of workers and other expenses incurred for their management during the same period. The estimate of the result and the deficit shall also be obtained by calculating the total revenue and expenditure estimated by the management of the same benefit in respect of the self-employed by virtue of the integration of the results legally established.

The calculation of the estimate of revenue and expenditure shall be carried out by calculating the forecast of quotas actually collected during the year 2015 and of the expected expenses incurred during the same period. However, in respect of the period of time which has elapsed until the application has been submitted, the revenue and expenditure actually incurred shall be calculated in the calculation.

3. The requirement of financial insufficiency of the general coefficients of 0,05 and 0,03 shall be met where the estimate of the result, calculated in the form set out in the preceding heading, is loss-making and cannot be compensated by the the application of the reserve for the stabilisation of temporary incapacity for common contingencies constituted on 1 January 2015.

The above calculation will be used exclusively to determine the concurrency of the financial insufficiency requirement, without in any case suppose to modify the rules on calculation and endowment of the cited reservation.

4. The deficit to be covered by the special coefficients shall correspond to the amount which cannot be covered by the application of the abovementioned stabilisation reserve.

5. The structural origin of the insufficiency of the ordinary financial resources shall be determined by means of the values of the "average duration" and "average monthly incidence" indicators relating to the management of the reference economic performance of the employed persons.

The origin of the financial insufficiency shall be considered to be structural where the average duration of the processes of temporary incapacity arising from the common contingencies of the employed persons protected by the mutual benefit in 2014 is more than 33 days, or when the average monthly incidence rate of the same processes has been in the year 2014 higher than 22 per thousand, provided that in both cases the effective development by the mutual of monitoring and follow-up actions during the year 2015, which are in a more favourable trend in the the evolution of the indicators referred to or which contribute to the decrease in the values of the indicators at the time of the submission of the application.

The definitions of each of these indicators are those currently used for the monitoring of the management of these temporary incapacity processes, the information of which is provided monthly to this Directorate General, which are the following:

Average duration. Refers to the duration, in days, of the processes from which the discharge was recorded. It is calculated by dividing the total number of days off the processes whose high is known and produced in the year, among the total number of such processes.

Average Monthly Incidence. It refers to the number of processes registered as initiated in the period, in relation to the protected population. It is calculated by dividing the average monthly number of started processes, among the average protected population in the year and multiplying the result by 1,000.

6. The total amount to be authorized, which in no case shall exceed the sum of the amounts resulting from applying the differentials of 0.005 and 0.003 on the respective shares entered by the companies during the year 2015, shall be distributed with (a) the additional coefficients in proportion to the amounts corresponding to the application of the general coefficients of 0,05 and 0,03 on their respective shares.

Third.

Mutual funds providing for the financial insufficiency of the general coefficient for structural circumstances, in accordance with the provisions of the previous paragraph, and are interested in the authorization of the application of the Special coefficients of 0,055 and 0,033 until the deficit is included, shall submit their applications by 16 September 2015, to which the following documents shall be accompanied:

(a) Forecast of results based on the evolution of the revenue obtained by quotas by the application of the general coefficients of 0,05 and 0.03 and of the expenditure relating to the management of the benefit economic, referred to in the year 2015, according to the detail in models 1 to 3 which are included in the Annex to this Resolution, completed both on paper and on computer support.

(b) Detailed report on the structural circumstances of the 2015 results estimate, which also indicates the measures taken by the mutual authorities in order to improve the effectiveness of the the management in the field of financial supplements and justify the most favourable development of the reference indicators (average duration and average incidence). To this end, models 4 and 5 of the Annex will be accompanied by this report, which will be completed both on paper and on computer support.

(c) Final settlement of accounts collecting the revenue, expenditure and result of this year's 2014 management and implementation of this year, by completing models 1 to 3 of the Annex, both on paper and in support computer.

(d) Amount constituted and level of allocation of the temporary disability stabilization reserve for existing common contingencies as at 1 January 2015, once the results of the financial year 2014 have been applied.

e) Detailed report on the circumstances of a structural nature which, if necessary, have been able to give rise to the result of the financial year 2014 referred to in point (c) above, with models 4 and 5 being completed for this purpose. of the Annex, both on paper and on computer support.

The Directorate-General for Social Security Management shall, on a provisional basis, decide on the requests made and determine the amount which, if appropriate, corresponds to the mutual benefit of the special coefficients. in order to address the estimated deficit as determined in accordance with paragraph 4 of the second paragraph, and taking into account the provisions of heading 6 of the same paragraph.

The amount authorized shall be conditional upon its regularisation, as set out in the following paragraph.

Fourth.

The mutual, within 15 days following the surrender of their accounts for the financial year 2015, shall submit to the Directorate-General for Social Security the supporting documentation of the the requirements for financial insufficiency and structural causes set out in the second paragraph, all based on the accounts rendered.

For the above purposes, the mutuals shall complete models 1 to 6 of the Annex, both on paper and on computer support.

The aforementioned Directorate-General, after analysing the information and documentation provided, will definitively resolve the concurrency of the requirements of financial insufficiency and its structural origin, and will determine the the final amount of the amount for the coverage of the deficit in respect of the financial supplements of 0,005 and 0,003, following the criteria set out in the second subparagraph, and shall, where appropriate, provide for the regularisation necessary as set out in the following paragraphs.

Where the requirements for access to financial supplements or the amount provisionally determined outside the scope of the definitive establishment are not met, or the amount transferred has exceeded the limit determined by the additional coefficients, the mutual amount shall be entered in the General Treasury of the Social Security for the corresponding quantities.

On the other hand, if the amount provisionally authorized was less than the amount that was definitively corresponding, the General Directorate shall agree to the delivery to the same of the differential amount that it shall proceed.

Fifth.

Mutuals who do not make an application prior to 16 September 2015 and observe, according to the accounts surrendered for the financial year 2015, the concurrence of the requirements set out in this Resolution, may request this Directorate-General for financial supplements within 15 days of the submission of accounts, the application of which shall accompany the supporting documentation of the requirements of financial insufficiency and its structural origin set out in the fourth paragraph, the models for the financial year completed 2015, both on paper and on computer support.

Sixth.

The instruction and resolution of the files will be in accordance with the provisions of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, with the deadline of a decision of a general nature of three months from the date on which the application has entered the register of the body responsible for processing, without prejudice to the legal provisions for suspension or extension.

In addition, at any time prior to the formulation of the proposed resolution, the instructor body may collect the information and documentation it deems appropriate, in order to be considered sufficiently justified. the concurrency of the established requirements.

Madrid, July 30, 2015. -Director General of Social Security Management, Rafael Antonio Barbera de la Torre.

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