Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8933
Article 24.1 of the order ESS/86/2015, of 30 January (BOE nº 27, January 31), by which develops legal norms of contributions to Social Security, unemployment, protection by cessation of activity, wage guarantee and fund vocational training by the year 2015, with regard to funding of the functions and activities attributed to the mutual collaborators with the Social Security for the benefit for temporary disability management derived of contingencies common of them workers by has alien to the service of their companies associated, sets the coefficient general to apply in the 0.05 of the fee full corresponding to the contribution business and of them workers by contingencies common and, for them workers by has alien covered in the system special for workers by has alien agricultural of the regime General of it security Social that coefficient fixed it in the 0.03 of the respective total tax corresponding to the business contribution and workers for common contingencies.
Also, in the same paragraph of the article 24 is has that those coefficients may raise is in each one of the cases designated until the 0,055 and 0.033, respectively, for those mutual that credited the failure financial of the coefficient general based on circumstances structural; all this in the terms that determine the address General of management of it security Social, through resolution dictated to the effect, that must be posted in the newsletter official of the State.
Therefore corresponds to the above-mentioned Directorate-General to determine the conditions for the existence of the legal event of financial failure of the mentioned general coefficient, its origin in structural circumstances and, ultimately, the requirements for access to the special coefficient for the mentioned scope of management.
This resolution defines the requirement of financial failure of the general coefficient using the estimate of negative or deficits at the end of the year 2015 in the field of the management of the economic benefit for temporary incapacity by common contingencies after applied in its entirety the specific reserve of this management. On the other hand, with respect to the additional requirement that this deficit is result of structural circumstances, it is considered existing when the average duration of temporary disability processes derived from common contingencies of self-employed workers protected by the mutual in 2014 is greater than 33 days, either when the incidence rate average monthly during the same period , of them same processes, has exceeded in the year 2014 the 22 by thousand, whenever, in both cases, is justifies by the mutual interested the development in the exercise 2015 of performances effective of control and follow-up, so them referred indicators in the field of the mutual show an evolution or trend Pro to the time of present the request.
The special financial coefficient serves the purpose of adjust the financing of the above-mentioned management to the heterogeneity of structures that concur in these entities, particularly to different levels of implementation in territorial areas or sectors of economic activity which generates the economic benefit for temporary disability and costs that are due to circumstances beyond the management are higher. Therefore, in order to highlight the structural requirement and simultaneously promote further improvements in management, is also contemplated requirement consisting of an evolution or favorable trend of the mentioned parameters.
Also, reasons of efficiency in the management advise accommodate the funding of this field to them singularities of them different mutual instead of increase of form indiscriminate the coefficient general, as a greater coefficient general, in addition to be more burdensome for the system, would generate in some of them same, them of older or more homogeneous levels of implementation, a loose funding and surplus facing others in which that ratio would still be insufficient.
Pursuant to the above, it is necessary to give instructions on the requirements and conditions for access to the coefficients of the 0.055 and 0.033 to that referred to in article 24.1 of the order ESS/86/2015, January 30, as well as establish procedural rules they have set requests that formulated for this purpose the mutual.
Accordingly, in compliance of it willing in the cited article 24.1 of the order ESS / 86 / 2015, of 30 of January, and in use of the powers conferred upon them by the same, this address General of management of it security Social resolves it following: first.
1. in accordance with the provisions of article 24.1 of the order ESS/86/2015, of January 30, the fraction of quota to which refers article 71.2 of the cooperation regulations, approved by Royal Decree 1993 / 1995, 7 December, will involve, as a general rule, in the application of the coefficient of 0.05 on the unabridged contributions for companies associated with the mutual insurance companies collaborating with Social Security with respect to which managed the providing economic by disability temporary derived of contingencies common of those workers to his service; coefficient that in the case of the special system for account alien agricultural workers established in the General regime of the Social Security will be 0.03 corresponding intact quotas.
2. them mutual collaborating with the Security Social may perceive them coefficients special of the 0,055 and of the 0.033 to which is concerns the article 24.1 of the order ESS / 86 / 2015, of 30 of January, when concur the situation of failure financial by circumstances structural in them terms and conditions provided in the paragraph second of this resolution.
1. the mutual collaborators with Social Security will have access to special of the 0.055 coefficients and 0.033 authorization of this Directorate General, when applying the General of the 0.05 and 0.03 coefficients do not allow to meet all of the obligations arising from the management of the economic benefit of temporary disability for common in favour of workers self-employed contingencies belonging to its associated companies and such failure is caused by structural circumstances of the mutual in this field of management. The special coefficient will be used to close the deficit, in terms which are then established.
2. the calculation of the financial failure of General coefficients of the 0.05 and 0.03 will be made by the estimation of expected revenues for the year 2015 for the management of the economic benefit for temporary disability for common contingencies of workers self-employed partner companies, and the economic benefit for temporary disability of the concerned group of workers and other expenses incurred by its management during the same period. The estimation of the result and the deficit is obtained by computing also the totality of revenues and expenditures estimated by the management of the same provision with respect to workers by their own account, under the legally established integration of results.
He calculation of the estimate of income and expenses is will be computing the forecast of quotas effectively charged during the year 2015 and of them expenses provided that is accrued during the same period. However, with regard to the period of time that had elapsed until the presentation of the request, is computed in the calculation them income and expenses actually made.
3. the requirement of financial failure of the 0.05 and 0.03 General coefficients will be fulfilled when the estimation of the result, calculated in the way established in the preceding heading, deficit and not it may be offset through the application of the reserve of stabilization of temporary disability for common contingencies constituted at 1 January 2015.
The previous calculation will be used exclusively to determine the concurrence of the requirement of financial failure, unless in any case it suppose to modify the rules on calculation and provision of the above-mentioned reservation.
4. the deficit which will be subject to coverage through special coefficients will match the amount that may not be wiper with the implementation of the aforementioned equalization reserve.
5. the structural origin of the inadequacy of the regular financial resources will be determined through the values of indicators relating to the management of the economic benefit of the self-employed reference 'middle period' and «incidence average monthly».
Is considered that the origin of the failure financial is structural when it duration half of them processes of disability temporary derived of contingencies common of them workers by has alien protected by the mutual in the year 2014 is upper to 33 days, or when the index of incidence half monthly of them same processes has been in the year 2014 upper to the 22 by thousand always is justified the mutual actions of control and monitoring of effective development in both cases during the year 2015, which manifested in a more favorable trend in the evolution of these measures or to contribute to the decline of values of the same at the time of submitting the application.
The definitions of each of those indicators are currently used for the monitoring of the management of these processes of temporary disability, whose information is provided monthly to this direction, which are as follows: average duration. It refers to the duration, in days, of the processes that discharge has been registered. Is calculated by dividing the number total of days of low of them processes whose high is known and is has produced in the year, between the number total of such processes.
Monthly average incidence. It refers to the number of processes reported as insiders in the period, in relation to the protected population. He is calculated by dividing the average monthly number of initiated processes, among the average population protected in the year and multiplying the result by 1,000.
6. the total amount that is authorized, that in no case shall exceed the sum of the resulting amounts apply spreads the 0.005 and 0.003 on respective intact fees paid by companies for the year 2015, will be distributed through additional coefficients referred in proportion to the amounts corresponding to the application of General coefficients of the 0.05 and 0.03 on their respective quotas intact.
The mutual that providing for the concurrence of the financial failure of the general coefficient for structural reasons, as referred to in the preceding paragraph, and are interested in that is authorized by the application of special coefficients the 0.055 and 0.033 to close the deficit, should submit their applications before September 16, 2015, which will accompany the following documents (: a) results forecast carried out on the basis of the evolution of income earned by contributions through the application of the coefficients of the General expenditure on the management of the economic benefit, referred to the year 2015, according to the detail contained in the 1 to 3 models that are included in the annex to the present resolution and the 0.05 and 0.03 , completed both on paper as in support software.
(b) report detailed on them circumstances of character structural that originate the estimation of results of 2015 that is presents, in which is indicate also them measures adopted by it mutual in order to improve the efficiency of it management in the field of them supplements financial and justify it evolution more favorable of them indicators of reference (duration half e incidence half). For this purpose, will accompany to this report them models 4 and 5 of the annex, that is completed both in paper as in support computer.
(c) liquidation final accounts collecting revenues, expenses and result of this management the year 2014 and implementation thereof, filling for this purpose models 1 to 3 of the annex, both on paper and computer support.
(d) constituted amount and level of provision of reserve stabilization of temporary disability for existing common contingencies to 1 January 2015, once applied the results for the year 2014.
((e) report detailed on them circumstances of character structural that, in your case, have could cause the result of the exercise 2014 to which is concerns the heading c) previous, filling is to this effect them models 4 and 5 of the annex, both in paper as in support computer.
It address General of management of it security Social will solve with character provisional them requests formulated and will determine the amount that, in his case, appropriate perceive to the mutual with charge to them coefficients special to the object of wipe the deficit estimated, determined as sets the heading 4 of the paragraph second, and taking in has it willing in the heading 6 of the same paragraph.
The amount authorized will be conditioned to its regularization, as is established in the paragraph following.
The mutual, within the period of fifteen days of the surrender of their accounts for the year 2015, must submit in the General direction of Social security management supporting documentation of the requirements of financial failure and structural causes in the second section, all based on accounts rendered.
For the above purposes, the mutual completed models 1 to 6 of the annex, both on paper and computer support.
The above-mentioned Directorate-General, once analyzed the information and documentation provided, will resolve with finality the concurrence of the financial failure and their structural origin requirements, and will determine the final amount of the amount set aside to cover the deficit charged to financial supplements the 0.005 and 0.003, following the criteria established in the second paragraph to the effect , and will be, in your case, regularization which proceed according to the provisions of the following paragraphs.
If not relentlessly them requirements for the access to them supplements financial or the amount determined provisionally out top to which is set with character final, or the amount transferred has exceeded the limit determined by them coefficients additional, it mutual will proceed to enter in the Treasury General of it security Social them amounts corresponding.
By the contrary, if the amount authorized provisionally outside bottom to which appropriate with character definitive, it cited address General agreed it delivers to the same of the amount differential that appropriate.
Them mutual that not formulate request with previously to 16 of September of 2015 and observe according to them accounts yielded of the exercise 2015 it concurrency of them requirements established in the present resolution, may request to this address General them supplements financial in the term of them fifteen days following to the accountability of accounts, to whose request will accompany it documentation supporting of them requirements of failure financial and its origin structural established in the paragraph quarter , filling is them models corresponding to the year 2015, both in paper as in support computer.
It instruction and resolution of them records is will adjust to it established in the law 30 / 1992, of 26 of November, of regime legal of them administrations public and of the procedure administrative common, being the term of resolution the of character general of three months, counted from the date in that it application has had input in the registration of the organ competent for its processing without prejudice to the cases of suspension or extension provided legally.
Also, at any time prior to the formulation of the motion for a resolution which proceed, organ instructor may request information and documentation which it deems appropriate, in order to be considered sufficiently justified the concurrence of the requirements.
Madrid, 30 July 2015.-the Director General of management of Social Security, Rafael Antonio Barberá de la Torre.
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