Royal Decree 708/2015 Of 24 July, By Which Various General Regulations In The Field Of Social Security For The Implementation And Development Of The Law 34/2014 Of 26 December On Measures On Liquidation Are Modified And Entry ...

Original Language Title: Real Decreto 708/2015, de 24 de julio, por el que se modifican diversos reglamentos generales en el ámbito de la Seguridad Social para la aplicación y desarrollo de la Ley 34/2014, de 26 de diciembre, de medidas en materia de liquidación e ingreso ...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8339

The first final provision of Law 34/2014 of 26 December on measures for the charging and collecting of fees Social Security, instructed the Government to proceed with the regulatory development of the new system of direct settlement of fees Security social and joint collection, whose legal regulation is contained primarily in the revised text of the General Law on social Security, approved by Royal Legislative Decree 1/1994 of 20 June, following the reforms introduced into it by the law cited above.

In compliance with this legal mandate, through this royal decree adaptations that that regulatory development required by the regulations contained in the General Regulations on registration of companies and membership, high, low and variations of data of workers are held in Social security, approved by Royal Decree 84/1996 of January 26; on trading and settlement of other rights of Social Security, approved by Royal Decree 2064/1995, of December 22, and collection of Social Security, approved by Royal Decree 1415/2004 of June 11, which are the unitary set of regulations on matters regulated by them, which affects the new model settlement fees.

The changes made to that effect are aimed at achieving greater simplification and uniformity in the management of acts of framework for businesses and workers in the various social security schemes, referred to Articles 11.1, 17 , 18.1, 28.1, 30.2, 32.3, 35.1, 37, 43.1 and 48.2 of the General Regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security, and give a new regulation to the various procedures relating the liquidation quota and its challenge as referred to in articles 9, 15 to 19, 29, 31, 32.5, 33.5, 45.1, 55, 65.4, 77.2 and 91 and the second additional provision of the general regulation on trading and settlement other rights of Social Security, as well as different aspects of collection management, contained in articles 1.1, 6.1, 10, 13, 25, 36.1, 54.4, 56.3, 58 to 60, 62, 65 and 85.1 of the General Regulation raising the Social Security, in order that the provisions of the aforementioned provisions of the latter two regulations, currently limited to the self-assessment system of quotas and, in certain specific aspects, the simplified liquidation thereof, extend, a clear uniform, three models settlement fees will coexist as a result of measures taken by Law 34/2014, of 26 December manner.

By the amendments to Articles 11.1, 17.1 and 30.2 of the General Regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security, aimed at establishing mandatory communication code agreement collective applicable to companies and their workers, as well as facilitating the implementation of the new system of direct settlement of fees is also fulfills the legal mandate to this effect in the 1.d) section of the second additional provision of Royal Decree-law 7/2011 of 10 June, on urgent measures to reform collective bargaining.

In addition to the reforms in the aforementioned general adequacy regulations for direct settlement system of quotas, which represent the main part of this royal decree, it is also appropriate, in application of the principle of hierarchy, modify other of their precepts that have been affected by various legal measures taken after its approval.

This occurs with Article 20.2 of the General Regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security and Articles 9.4 and 117.1 of the General Regulations of the Social Security fund, whose regulation is adjusted according to the new wording given by Law 34/2014 repeated, December 26, in its final third provision, quincuagésima.4 additional provision of the revised text of the General Law on Social Security, as a result the implementation of the single edictal board through the "Official State Gazette" from 1 June 2015.


For its part, the period for keeping documents relating to enrollment, enrollment and the high, low and variations of data set out in Articles 35.4 and 52.1 of the General Regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security is set to four years, and equated expressly to set a limit to fulfill that obligation in order to consider caused the minor offense on the same subject typified by Article 21.1 of the revised text of the Act violations and sanctions in the social order, approved by Royal Legislative Decree 5/2000 of 4 August. The same applies to references to the term for repayment of the fees unduly paid in the event of improper affiliations and claim fees in case of undue casualties, carried out in Articles 59.2 and 61.1.3.º the same regulation, that fit so expressly limitation periods that the right to return and to demand the entry of quotas, also set in four years by articles 23 and 21 of the revised text of the General Law on Social Security.

In turn, the regulation of Articles 48.1 of the General Regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security and 55.3 of the General Regulations on contributions and settlement of other rights Social security concerning the peculiarities in both subjects presented the Special Scheme for Sea Workers, and the second additional provision of the general regulation raising the Social security, on collaboration of the Social Marine Institute in collection management, is adjusted according to the reform introduced by Law 2/2012 of 29 June on the General State Budget for 2012, Article 9 of the revised text of Laws 116/1969 of 30 December, 24/1972 of 21 June, the aforementioned special scheme of Social Security, approved by Decree 2864/1974, of August 30, according to which the requirement of being up to date in payment of regulating the price is no longer required to authorize the clearance of ships.
You
also for reasons of convenience for management, it is necessary to amend Article 52.3 of the General Regulations on contributions and settlement of other social security rights concerning the application of weightings in the contribution to the Special Regime Sea workers, paragraphs 2 and 3 of Article 9 of the General Regulation of collecting Social Security, regulator notifications regarding collection management, and articles 87.4 and 122.6 of the same regulations concerning the return of surplus derived from the actions of enforcement in enforced recovery.

Finally, Article 7 of the General Regulations of the financial management of the Social Security, approved by Royal Decree 1391/1995, of 4 August, in which financial flows of funds are regulated system is reformed Social Security, in order to realize the powers of the General Treasury of the Social Security for treasury operations and management of possible alternatives to the current deposit those funds at the Bank of Spain.

In the process of processing, this royal decree has been subjected to oral hearing of the social partners.

This royal decree is issued under the provisions of Article 5 and the seventh final provision of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of June 20, as well as the specific authorization established in the first final provision of Law 34/2014 of 26 December.

By virtue of a proposal from the Minister for Employment and Social Security, with the approval of the Minister of Finance and Public Administration, according to the Council of State and after deliberation by the Cabinet at its meeting on 24 July 2015

DECREE:

Article first. Modification of the general regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security, approved by Royal Decree 84/1996 of 26 January.

The general regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security, approved by Royal Decree 84/1996 of January 26 is amended as follows: || |
One. Paragraph 1 of Article 11 shall read as follows:

"1. The application for registration of the employer must contain:

1st
The name of the person concerned and, where appropriate, of the person representing and identifying the preferred medium and place as is for notification purposes.

2nd Data concerning the name, address and main economic activity of the company and, where appropriate, other concurrent activities with it involving the production of goods and services that are not integrated in the production process the principal, and whether accurate or not assigned different contribution account codes. It will also indicate the code or codes applicable collective agreement, if any, in the company and few other data are necessary for the management of the Social Security system.

3rd The place and date of the application for registration.

4.º The signature of the applicant or the proof of the authenticity of the will expressed by any means.

5th Organ, center or administrative unit to which it is addressed. "

Two. Article 17 shall read as follows:

"Article 17. Communication of data changes.

1. Communication of changes in the information provided in making the application for registration or communications that Article 5.3 of this regulation concerns will be mandatory for employers in the following cases:

1st Renaming the natural person or name of the legal person registered previously.

2nd Changing the legal domicile of the employer.

3.º Changing the entity to cover the contingencies of work accidents and occupational diseases and, where appropriate, the economic benefit for temporary disability due to common contingencies.

4.º In cases where contractors and subcontractors employers have a duty to report to the General Treasury of the Social Security as stipulated in Article 42 of the revised text of the Law of the Workers' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, and the rules for its implementation.

5th change agreement or collective agreements in the company.

6th Changing economic activity and, in general, any other changes affecting previously reported data regarding the registration of the company and opening of trading accounts.

2.La communication variations will be directed to the provincial directorate of the General Treasury of the Social Security or Social Security administration in the province in which the registration was made, it may appear in records and places mentioned in article 38.4 of Law 30/1992 of 26 November, and Law 11/2007 of 22 June, electronic access of citizens to public services, and will be made on the official form, within three natural days from the date they occur, except to the preceding paragraph refers 1.3.º in the document or statement certifying the new communication option and cessation of the above will be presented with an advance of ten calendar days of its effectiveness, indicating the new entity which would have opted for the protection of occupational contingencies and, if any, economic benefit for temporary disability arising from common contingencies, within the limits set out in Article 14.4 of this regulation and in accordance with the relevant provisions in the rules governing mutual collaborating with Social Security. "

Three. Paragraph 1 of Article 18 shall read as follows:

"1. Entrepreneurs communicate the extinction of the company or the temporary or permanent cessation of its activity to the provincial directorate of the General Treasury of the Social Security or administration of Social Security in the province in which registration is practiced, on the official form and within of the three calendar days following that in which one or the other occur. Such communications may be submitted in records and places that are determined in Article 38.4 of Law 30/1992 of 26 November, and Law 11/2007 of 22 June, for the purposes of the provisions of Article 12.1 .1.º of this regulation.

Communications termination or cessation of the employer shall be accompanied, where appropriate, requests for termination of the employees at your service and will result in the corresponding socket reason, in the Register of Entrepreneurs of extinction or the termination of the registration of that. "

Four. Paragraph 2 of Article 20 shall read as follows:


'2. In the event of termination of the company or termination of its activity without being reported by obliged to do so by the provincial leadership of the General Treasury of the Social Security or administration of the Social Security without take the lower of workers high, said provincial management or administration must proceed ex officio to take reason in the Register of Entrepreneurs of the extinction of the company, the cessation of activity and low of workers on individual stakeholders communication or, ignored his address or not being able to practice this communication, upon notification by notice published in the "Official Gazette", in the manner and with the requirements generally set out in articles 58 to 61 of Law 30/1992 of 26 November. "

Five. Paragraph 1 of Article 28 shall read as follows:

"1. The data facilitated when practiced affiliation, for any reason, experience variation will be communicated by the employer and, where appropriate, by the worker concerned to any provincial directorate of the General Treasury of the Social Security or administration of the Social Security, within of three calendar days that in which the change occurs and through official or system models established for this purpose.

If communications variation data be presented in other registers and places specified in Article 38.4 of Law 30/1992 of 26 November, and Law 11/2007 of June 22, it will be the provisions of paragraph 1.1.º the preceding article. "

Six. Paragraph 2 of Article 30 shall read as follows:

'2. The registration request shall contain the information concerning the exercise of the activity that provide complete information to the managing bodies and the General Treasury of the Social Security and, in particular, the following:
1st
The document for discharge of employed persons shall include, with respect to the entrepreneur, your name or company name, trading account code and applicable social security scheme, and on the worker, his name and surnames, the number of Social Security and, while this is not required, the number of affiliation to the Social Security and the national identity card or equivalent, address, date of commencement of activity, contribution group, special conditions of this and the corresponding effects of industrial accidents and occupational diseases, economic activity or occupation performed under premium rate in force.

The document for discharge also contain the code or codes of collective agreement, if any, are applicable to the worker, which must match the code corresponding to the contribution account in which go to discharge or occur, pleading for application in the company over an agreement with that or those that correspond to among the names linked to that account trading.
2nd
The document discharged from the self-employed, in addition to the information listed in the first paragraph of the preceding paragraph relating to employed persons, contain those relating to economic activity or occupation headquarters this, if other than the holder, social security scheme in which inclusion is sought and, where appropriate, those relating to the peculiarities regarding contributions and protective action home. "

Seven. Paragraph 3 of Article 32 shall read as follows:

'3. Applications for high, low and variations of data of workers should be formulated in the following terms:
1st
Applications must be submitted by high obligors in advance at the beginning of the provision of services by the employee, but in no case can be before 60 calendar days prior to the scheduled for the beginning of that.

The provisions of the preceding paragraph is without prejudice to the particular provisions in Articles 43 and following of this regulation.

In any case, when the employer does not fulfill its obligation to apply for registration of their workers or assimilated into term, these, without prejudice to the responsibilities which that may be incurred, may apply directly at any time after the finding such breach. In these cases, the provincial leadership of the General Treasury of the Social Security or Social Security Administration will realize such requests to the Inspectorate of Labour and Social Security, the purpose of checks and appropriate purposes.


2nd floor applications and data changes for workers must be submitted within three calendar days of work stoppage or that in which the change occurs.

3rd Exceptionally, the Director General of the General Treasury of the Social Security may authorize the submission of applications for high, low and variation data of workers in other different terms than those established generally in paragraphs 1st and 2nd employers who duly justify their difficulty meeting them.

Authorisations may be revoked if it became clear that originate them harm workers in order to their right to benefits or the fulfillment of the obligations of those responsible for payment on Social Security is difficult or management and control of the collection process of the General Treasury of the Social Security. "

Eight. 1st paragraph of paragraph 1 and paragraph 4 of Article 35 are worded as follows:

"1st In all cases, high whose applications have been submitted in advance to the services only shall have effect in order to rights and obligations inherent in this situation high, from the day in the activity starts.

High, whose applications have been submitted prior to the initiation of the provision of services under the terms laid down in Article 32.3.1.º of this regulation shall not take effect when that has expressed communicate the non-initiation the provision of workers to relate them prior to the date indicated for such initiation, by the means and procedure for requesting such high previews.

High requested by the employer or, where appropriate, by the worker outside the terms will effect only from the date on which the request is made, unless, to apply the reverse-charge quota provided for in Article 19.1 of the revised text of the General Law on Social Security, has produced its income within deadline, in which case the high rolled back its effects to date have been paid the first installments for the worker in question .
Defective requests
take effect pursuant to the preceding paragraphs, when remedied within ten days or omitted data and documents required. "

"4. Recognized the right to discharge by the provincial leadership of the General Treasury of the Social Security or the administration of the competent Social Security this issue the corresponding receipt, which must be retained by the employer while the employee does not cause low and in any if, during cuatroaños, or the self-employed, with obligation to preserve such evidence also during the same period.

Also declared the downside, the document attesting that must be kept for the same period cuatroaños.

Obligations conservation of the supporting documents referred to the preceding paragraphs shall be considered fulfilled with the single impression, authorized by the General Treasury of the Social Security, the high and low parts whose data had been transmitted to the general file membership by electronic, computer or electronic means, at the time that are required by the interested parties or by a judicial or administrative authority. "

Nine. Article 37 shall read as follows:

"Article 37. Effects of variations of data of workers.

1. Variations that may occur in the data of workers in high cause effect from the time when those occur whenever you are communicated in a timely manner to the provincial directorate of the General Treasury of the Social Security or security management social, in accordance with Article 28 of this regulation.

Otherwise they shall take effect from the day they are notified, unless the variation produced at an earlier date had impact on the share price, in which case it rolled back its effects to the day that it had occurred, proceeding both claim quotas that are enforceable as the right to return of those who had been unduly paid in accordance with the rules applicable in each case, provided that one and the other does not precede the last four years.


2. The obligors to communicate these changes incur the penalties and responsibilities arising from their lack prior to the date on which the communication occurs. "

Ten. The 1st rule of paragraph 1 of Article 43 shall read as follows:

"1st Regarding the bullfighting professionals, inclusion in the census of assets pursuant to the provisions of Article 13.2 of Royal Decree 2621/1986, of December 24, and its implementing rules, determine its consideration high status, for all purposes, during each calendar year.

The exclusion of this census will, meanwhile, automatic low bullfighting professional in the General System of Social Security, under the terms and for the purposes set out in those rules. "

Once. Paragraphs 1 and 2 of Article 48 are worded as follows:

"1. In the Special Scheme for Sea Workers, each vessel shall be considered a workplace, to which a code contribution account itself which reason will be taken in the Register of Entrepreneurs and will be noted, also, to be assigned the role or license of the boat.

The rationale being registered company and identified the vessel in the Register constitute a necessary step for the competent maritime authority authorizes his office to go to sea requirement.

2. Membership and the high, low and variations of data of workers in this special scheme shall conform to the generally established in this regulation regarding the terms and conditions for its execution. "

Twelve. Paragraph 1 of Article 52 shall read as follows:

"1. Entrepreneurs and, where appropriate, the self-employed are required to retain, for a period of four years, supporting documents for the registration of the employer, the formalization of coverage and pricing of professional contingencies and coverage of economic benefit for temporary disability, as well as membership, high, low and variations of data of workers, in the terms covered in the previous title. "

Thirteen. Paragraph 2 of Article 59 shall read as follows:

'2. If they had made contributions in respect of persons excluded from the scope of the system of Social Security, these will not take effect and the subjects for which they had entered such undue quotas have caused or no benefits and unless they had been entered wickedly, shall be entitled to return, after deduction, in any case, the amount of benefits that prove unduly received, provided that one and the other does not precede the last four years. "

Catorce. 3rd paragraph of paragraph 1 of Article 61 shall read as follows:

"3.º Whatever the cause for which declare unduly low, in the case of continued provision of services, exercise of the activity or situation related thereto, shall not interrupted the obligation delisted during low unduly caused also demanding from the relevant fees provided they are not precede the last four years. "
Article
second. Modification of the general regulation on trading and settlement of other rights of Social Security, approved by Royal Decree 2064/1995 of 22 December.

The general regulation on trading and settlement of other rights of Social Security, approved by Royal Decree 2064/1995, of December 22 is amended as follows:

One. A new section 5 is added to Article 9 with the following wording:

"5. Apportionments referred to in paragraphs 1 and 2 for cases of moonlighting will be held at the request of the companies or workers affected and shall take effect from the settlement of fees corresponding to the month affirming the existence of the moonlighting situation, except in the case of periods that have prescribed the obligation to contribute. "

Two. Article 15 shall read as follows:

"Article 15. Settlement of quotas as content of the obligation to contribute.


1.La obligation to contribute to the schemes of the Social Security system involves making operations, communications and other acts necessary for the determination of contributions for Social Security and the joint collection with the same and, where appropriate, surcharges and interest on such fees, through the application of the type of contribution corresponding to the base or contribution bases of the subjects for which the obligation to pay contributions during the period or periods liquidate, less, if applicable, the amount of deductions from under the terms and conditions established for the purpose of compliance with this obligation.

2. The determination of quotas of the Social Security and the joint collection shall be made by any of the following settlement systems established in Article 19.1 of the revised text of the General Law on Social Security:

A) In the self-assessment system of quotas, determination or calculation shall be for the parties responsible for compliance with the obligation to contribute, unless the amount is determined by the rules governing the contribution to Social Security each year economic.

These subjects responsible shall transmit the settlement of dues to the General Treasury of the Social Security through electronic means, except in cases where the presentation of appropriate contribution documents for each period to liquidate.

B) In the direct settlement system of quotas, determination or calculation shall be the General Treasury of the Social Security, having the subject responsible for compliance with the obligation to contribute request the calculation of the liquidation for each worker and provide the data which are necessary to effect the settlement, both electronically.

C) In the system of simplified liquidation quota, its determination will be it made by the General Treasury of the Social Security provided the high of the obligors to those quotas relate, in cases where appropriate, has been requested in the prescribed period without being required to fulfill the obligations outlined in the preceding paragraphs.
If requested
discharged outside the deadline, through this system the quota for periods subsequent to the filing of the application will be settled, resulting not enforceable compliance with the obligations set out in the preceding paragraphs regarding such fees.
3.What
provisions of the preceding paragraph is without prejudice to the functions of verification and control, for the settlement of fees made by any of the systems listed correspond to the General Treasury of the Social Security and other organs administrative, under the terms established in this regulation, in the general Regulation of collection of Social Security and other complementary provisions and the Inspectorate of Labour and Social Security, in exercise of the powers legally attributed. "

Three. Article 16 shall read as follows:

"Article 16. Settlement period.

1. The period of settlement of dues by Social Security and joint collection with them is the term to which they are referred operations, communications and other actions necessary for the determination of those, for the purposes of payment.

2. Unless established or settlements are expressly authorized by higher or lower periods, under the terms and conditions determined by the Ministry of Employment and Social Security, the settlement periods quota will be referred to full natural monthly payments, although the accrual of those and / or payment is made for periods other than months, in which case the following rules shall apply:

A) Settlement of fees that should fall on bases constituted by remuneration earned by hours, days or weeks, will be referred to the calendar month at the appropriate accrual, regardless of whether the payment of such settlements has to be made within the same period or in another established for this purpose.

B) Settlement of fees related to compensation items included in the contribution base but above accrued monthly or periodic basis and do not have to be met within the financial period shall be prorated in the monthly settlement periods that period in the terms established by the Ministry of Employment and Social Security.


C) The proportional parts of remuneration concepts included in the contribution base on months that have already been liquidated and, where appropriate, payment, and increases in the bases of the types or own shares that should have retroactive effect will be subject to tax assessments, linking or filing separately the contribution bases for each month under ceilings, bases and rates and other conditions prevailing in the months corresponding wages.
Similarly
they are settled, if any, those perks that could not be anticipated, in whole or in part, for the purposes of apportionment in paragraph b) refers to quantification. "

Four. Article 17 shall read as follows:

"Article 17. Deductions.

1. The settlements of the resulting applied to the contribution bases in full the corresponding rate or, if applicable, the settlements of fixed fees, may only be deducted by base correction, reduction of type full contributions , reduction or bonus shares, for the reasons and under the terms and expressly stated conditions without prejudice to the application of the compensation and other causes of extinction of debts to the Social Security when they are appropriate, in accordance with the provisions of articles 51 and 60 of the General collection Regulations of the Social Security.

Purposes as indicated in the previous paragraph, acquisition, maintenance and loss reductions, bonuses and other benefits on the bases, rates and fees Social Security and the joint collection will fit the provisions of the law and, in particular, Article 77 of law 13/1996 of 30 December on fiscal, administrative and social measures, and 29 of law 50/1998, of December 30, fiscal, administrative and social order measures.

2. In the self-assessment system of quotas, applying corrections bases, reductions for tax rate reductions and tax relief must be made by the person responsible for compliance with the obligation to contribute to the settlement quota transmitted within the legally established or, where appropriate, the contribution documents submitted within that period, must be entered only the net amount resulting, unless the rule that establishes otherwise and without prejudice to their beneficiaries can later apply for compensation for the amount of the correction, reduction, reduction or rebate of the entity or body should bear the costs.

3. In systems of direct settlement and simplified liquidation quota, the General Treasury of the Social Security apply corrections bases, reductions for tax rate reductions and rebates that apply to workers by the settlement in time is practiced, for the entry of the shares resulting from the parties responsible and without prejudice to the possibility of seeking compensation after indicated in the previous section.

4. The General Treasury of the Social Security can verify the correct application of the deductions referred to in this article, regardless of the settlement system used to. Deductions applied without cause and / or without proper way, will result in settlements and administrative claims as appropriate, without prejudice to any sanctions are appropriate.

The provisions of the preceding paragraph shall be without prejudice to the powers of verification which correspond to the Inspectorate of Labour and Social Security in the exercise of the functions legally attributed. "

Five. Article 18 shall read as follows:

"Article 18. Form and timing of settlement of dues.

1. In the reverse charge system, the settlement of dues for Social Security, both for common contingencies and professional, that have been accrued during the period that the liquidation application, if any, deductions, compensation and surcharges concerns as appropriate, carried out by the subjects responsible for their income, should contain data that are necessary for the development of test functions and, where appropriate, liquidation as well as other functions of collection management and protective action attributed to the managing bodies and the General Treasury of the Social Security.

These settlements
I shall be electronically to the General Treasury of the Social Security or, where appropriate, presentation by the respective contribution documents transmitted to the last calendar day of the respective regulatory payment period, as provided for in articles 55 and 56 of the General collection Regulations of the Social Security, regardless of fees and surcharges that may apply are not entering or within that period.

2. In the system of direct settlement, the settlement of fees shall be practiced in the manner and within the following deadlines:

A) The parties responsible for compliance with the obligation to contribute must apply to the General Treasury of the Social Security practice of settlement of dues for Social Security and provide the information needed to make its calculation, until the penultimate calendar day of the regulatory payment period.

B) The calculation of the settlement will be made based on the data available to the General Treasury of the Social Security on the obligors to pay contributions, made both by those who have already been provided by the parties responsible for compliance the obligations concerning registration of companies and membership, high, low and variations of data of workers, and those that are in its possession and affect the share price, for those who must provide, where appropriate, the aforementioned responsible subjects in each settlement period. With respect to these data, the person responsible may request the General Treasury of the Social Security using those who had already previously reported, for the purposes of calculating the tax notices for subsequent periods.

C) The General Treasury apply deductions in the previous article to proceed and concerns, if any, compensation the amount of benefits paid under a delegated payment with the relevant fees due to the same period settlement, based on data received from the managers and associates of Social Security, as provided in Article 26.5 of the revised text of the General Law on Social Security.

D) If settlement could be practiced with the data indicated, the General Treasury of the Social Security proceed to its calculation, issuing electronic payment document and the nominal ratio of workers within the regulatory payment period.

E) If the settlement could not be performed because the data were insufficient or not in accordance with the regulations on contributions and collection of Social Security, Treasury, within a maximum period of 48 hours from the contribution of those , inform the person responsible for the cause that prevents its calculation, having this resolve it and, if necessary, again communicate the data to practice the liquidation, until the penultimate calendar day of the regulatory payment period, for payment within that period .

If not solved the cause that prevents the liquidation, said common service of the Social Security shall claim the amount of the fees due in accordance with Articles 30 and 32 of the revised text of the General Law on Social Security.

Notwithstanding indicated in the preceding paragraph, the person responsible for the admission may request the General Treasury of the Social Security practice of settlement of the quota for workers whose data allow calculation. In this case, the electronic document of payment of the price for such workers and the nominal ratio will be issued with respect to them.

F) If the person responsible for the entry fees is requested by correction or cancellation of the settlement made before the penultimate calendar day of the regulatory payment period, its obligations in this settlement system is deemed to be fulfilled to attend any of the following circumstances:

1st Where possible make a new assessment of quotas within the statutory payment period after requesting their practice and communicate the necessary data.

2nd If it is not possible to make a new settlement quota within that period for reasons attributable solely to the Administration.

3rd When, within the statutory payment period, the subject responsible for the same request correction of clerical, arithmetic or calculation in the liquidation practiced exclusively attributable to management errors, and the new settlement in which correcting such errors to be made later.


3. In the system of simplified liquidation, the General Treasury of the Social Security will practice the liquidation of shares corresponding Social Security each period without prior request by the person responsible, considering communicated or submitted in time as planned Article 26.4 of the revised text of the General Law on Social Security income for part of that.

4. While the fees collected jointly with Social Security, corresponding to the contingency of unemployment and for the Wage Guarantee Fund and vocational training, and shall be settled in the same manner and time those. "

Six. Article 19 shall read as follows:

"Article 19. Control of settlements.

1.La General Treasury of the Social Security, in accordance with Article 32a of the revised text of the General Law on Social Security, you can check the accuracy and veracity of the transactions carried out and the data used and / or provided for settlement of dues, whatever the system which has conducted its calculation or determination and seek, except as provided in Article 35.f) of Law 30/1992 of 26 November on the legal regime of public administrations and common administrative procedure, and the necessary reports for justification of such data and operations documentation.

The management and employees of the Social Security Institutions may also exercise control functions settlements within their respective powers.

The provisions of the preceding paragraphs shall be without prejudice to the powers of verification which correspond to the Inspectorate of Labour and Social Security in exercising the functions legally attributed.

2. When in the settlements of contributions to Social Security and the joint collection have been applied compensation benefits paid under a delegated payment or deductions that Article 17 of the regulation concerns, whether or automatic concession rule of law, managing bodies and collaborating verify the source and accuracy of compensation and deductions that are in charge of its budget.

For this purpose, the General Treasury of the Social Security sent to the managing body or collaborating interested in managing the various contingencies and joint collection settlements made to that applicable to the monitoring and control of the accuracy of deductions and compensation. This entity will notice, where appropriate, to the General Treasury of the Social Security of final decisions issued or reliable communications about administrative complaint to the appropriate amount.

3. When the control functions of the settlement not be found explicitly attributed to a particular organ or entity it shall be deemed to exercise corresponds to the General Treasury of the Social Security. "

Seven. paragraph 3 of Article 29 is deleted, from its current paragraph 4 to form the new paragraph 3 of that article.

Eight. Article 31 shall read as follows:

"Article 31. Quote of trade representatives.

Regarding sales representatives, the price for all contingencies and situations covered by the protective action of the General Scheme, as well as the joint collection with the quotas of the scheme shall be governed by the rules of subsections precedents, no more particularity that established in the following paragraph.

The monthly contribution base for common contingencies may not be lower or higher, respectively, the minimum and maximum bases established at all times for group 5 of the scale of contribution groups referred to in Article 26.2 refers, in which sales representatives are included for the purposes of the contribution for such contingencies. "

Nine. Paragraphs a) and c) of paragraph 5 of Article 32 are worded as follows:

"A) The companies communicate to the General Treasury of the Social Security wages actually paid to each artist in the calendar month that the quotation relates."


"C) At the end of the fiscal year in question, the General Treasury of the Social Security, as stated in paragraph 4 of this article and taking into account the remuneration communicated and listed bases, made the corresponding to workers for common contingencies and unemployment final settlement, with application of the general rate established for these contingencies, both corresponding to the business input as to the workers, proceeding, if any, the claim to the latter amount the final settlement for entering differences quota within the statutory period of the month following notification. the General Treasury of the Social Security may, however, authorize workers who request it within that month to make deferred monthly income such periods in one or more calendar months to the maximum of six as statutory payment periods.

Upon receipt of the final settlement by the worker, this may elect, within one month of the notification of the settlement by paying the amount or because the adjustment is made according to the actual listed bases. If you fail to make communication within that period it shall be deemed to opt for the latter, proceeding the General Treasury of the Social Security to make the new regularization, annulling the first.

In the event that practiced by the General Treasury of the Social Security definitive settlement fees to workers, had produced an excess contribution in the fiscal year, we will proceed from improper, to refund of own motion or upon request of the amounts paid over by such workers, as set out in articles 23 of the revised text of the General Law on Social Security, 44 and 45 of the General collection Regulations of the Social Security and other complementary provisions. "

Ten. Paragraph a) of paragraph 5 of Article 33 shall read as follows:

"A) The companies communicate to the General Treasury of the Social Security wages actually paid to each bullfighting professional in the calendar month in which the contribution relates."

Once. Paragraph 1 of Article 45 shall read as follows:

"1. The settlement period of the obligation to contribute to the Special Scheme for Self-Employed or Self will always be referred to full months.

The calculation of quotas in this special arrangements will be made by the simplified settlement system, governed by Articles 15 et seq. "

Twelve. Paragraph 3 of Article 52 shall read as follows:

'3. In any case, for determining the contribution base for common contingencies, unemployment and cessation of activity in respect of the workers included in the second and third of this special regime groups referred to in paragraphs 2 and 3 of Article 54, the resulting amounts in accordance with the rules set out in the preceding paragraphs of this article weightings established or established by the Ministry of Employment and Social Security shall apply to the proposal of the Social Institute of the Navy, after hearing the representative trade union and business organizations, fishermen's associations and organizations of fish producers.

These weightings are set taking into account the characteristics attending the activities within these groups and the economic capacity of companies and workers. "

Thirteen. Article 55 shall read as follows:

"Article 55. Content and circumstances of the obligation to contribute.

1. For workers employed included in the Special Scheme for Sea Workers, birth, duration and termination of the obligation to contribute and the period, manner and time of settlement of dues, as well as verification and control, They shall be governed by the provisions of Article 28

2. Regarding the self-employed included in this special regime, period, manner and time of settlement of dues and birth, duration and termination of the obligation to contribute shall be governed by the provisions of paragraphs 1 and 2 of Article 45.


3. The Social Marine Institute, as part of its collaboration with the General Treasury of the Social Security tax collection management in the field of Special Regime for Sea Workers, may make checking liquidations of quotas and other rights Social Security in the terms established by the Ministry of Employment and Social Security.

4. In any event, the modalities of tax collection systems established by this special scheme by the Ministry of Employment and Social Security have no other scope than to facilitate compliance with the obligation to contribute, but they may affect the subjects, content, amount and other essential elements of it. "

Catorce. Paragraph 4 of Article 65 shall read as follows:

"4. During temporary disability, maternity, paternity, risk during pregnancy and risk during breastfeeding, the daily contribution base will be the daily base for the corresponding benefit. In situations of temporary disability and maternity which has not caused entitled to the respective allowance, the daily contribution base is also calculated based on the daily regulatory base of the benefit they would have, had it been done right the same.

This contribution basis will apply for all calendar days in which the worker is in any of the situations mentioned above. "
Fifteen
. Paragraph 2 of Article 77 shall read as follows:

'2. The contributions of the companies referred to in Article 75.2 refers shall consist of the amount resulting from applying the rate fixed by the Ministry of Employment and Social Security on the part of the share of industrial accidents and occupational diseases corresponding to the contingencies of disability permanent and survivors.

The settlement of these contributions will be held in conjunction with the settlement of fees referred to Articles 15 and following of these rules, either by themselves authorized to work, either by the General Treasury of the Social Security companies, according to the settlement system applicable, and income shall be effected together with the fees that these companies must pay monthly, as stipulated by Article 68 of the General Regulations of the Social Security fund. "

Sixteen. Article 91 shall read as follows:

"Article 91. Contesting acts of liquidation.

1. The acts performed by the General Treasury of the Social Security for the determination of debts which concern resources included in its collection management, under the terms stated in Article 1 of the General Regulations of the Social Security fund, may be challenged in the form, terms and other conditions established in the Law 30/1992 of 26 November on the legal regime of public administrations and common administrative procedure, and the Law 29/1998 of July 13, regulating the administrative jurisdiction.

Challenges of acts of liquidation of the General Treasury of the Social Security only produce the suspension of the collection procedure under the terms and conditions provided in Article 30.5 of the revised text of the General Law on Social Security and Article 46 of the General Regulations of the Social Security fund.

2. Public administrations and institutions and bodies subject to them may not raise administrative appeal against acts of liquidation of the General Treasury of the Social Security, although before the administrative appeal against such acts requirement, within and conditions set in the regulatory law of such jurisdiction.

3. Other settlements of the Treasury or other bodies or authorities in the field of social security for the payment or performance of obligations arising from acts or contracts which concern resources not included in the collection management assigned to that common service Social security, be challenged before the court order to proceed according to the nature of such documents or contracts. "

Seventeen. the second additional provision is deleted.
Article
third. Modification of the General Collection Regulations of the Social Security, approved by Royal Decree 1415/2004, of 11 June.

The General Rules of raising the Social Security, approved by Royal Decree 1415/2004, of 11 June, is amended as follows:


One. Paragraph n) of paragraph 1 of Article 1 shall read as follows:

'N) Repayment of unduly compensated benefits and deductions improperly applied. "

Two. Paragraph 1 of Article 6 shall read as follows:

"1. The voluntary collection period will begin on the date of commencement of the regulatory payment period and will continue, in the absence of payment or other cause of extinction of the debt to the issuance of the enforcement order, with which it will start the executive collection period, without prejudice to cases where the procedure is applicable deduction.

In the cases provided for in these regulations shall be complied with the obligations settlement fees in the manner and time limits laid down in Articles 26 of the revised text of the General Social Security Act and 18 of the general regulation on trading and settlement other rights of the Social Security, approved by Royal Decree 2064/1995 of 22 December, but reached no admission made within statutory period. "

Three. Article 9 shall read as follows:

"Article 9. Notifications.

1. The notifications made in tax collection procedures regulated in this regulation will adjust their content and still be made in accordance with paragraphs 2, 3 and 4 of Article 58 of Law 30/1992 of 26 November.

2. The practice of notification on collection management Social Security will be made by electronic means or at home or appropriate place, in the following terms:

A) With respect to the parties responsible for payment of debts to the Social Security, or forced to join the system voluntarily incorporated electronic data submission (RED), all notifications will be made mandatory by appearing in the electronic headquarters Secretary of State for Social Security, under the terms and conditions established by the Ministry of Employment and Social Security.

These notifications will be made available to both forced to receive them as authorized to use the RED System, unless the parties responsible opting for electronic notifications addressed to them are made exclusively available or also subject responsible the third party who have given their representation.

Electronic notifications shall be construed practiced, to all legal effects, at the time that access to its content on the website of the Ministry of Social Security occurs, whenever that takes place within the ten days following the provision of notice calendar days.

Expressly rejected the notification shall be made the procedure, continuing the procedure. The notification shall also be deemed rejected, with the same effect, if not its content accessed within the period specified in the preceding paragraph.

B) With respect to the parties responsible for payment of debts to the Social Security, not forced to join or voluntarily incorporated the RED System who choose to be notified by electronic means, notifications also be made mandatory by appearing at the headquarters electronics of the Ministry of Social Security, as indicated in paragraph a).

For the purpose of receiving electronic notifications, these subjects responsible may decide that address also your representative, if any, in which case these notifications will be made available to both parties responsible and their representatives.

C) For mutual collaborating with Social Security and its entities and joint centers, notifications regarding collection management will also be carried out in the electronic office of the Secretary of State for Social Security, in the terms and to the extent determined by the Ministry of Employment and Social Security.

D) With respect to the parties responsible to paragraph b) not choosing to be notified by electronic means, shall be effected at the address had expressly indicated and, failing that, which appears in the records of the Social Security Administration or other suitable place for that purpose, practiced in accordance with paragraphs 1, 2 and 4 of Article 59 of Law 30/1992 of 26 November.


3. Notifications concerning other stakeholders in the collection procedure, provided for in these regulations, shall be as stated in paragraph 2-d) unless already are obliged to receive them by electronic or choose to be notified by the media, in which case it will be applicable the provisions of paragraphs a) and b) of paragraph 2, subject to the exceptions, if any, can establish the Ministry of Employment and Social Security.

4. When interested in a collection procedure are unknown, the place of service or the means to carry it out, either ignore, attempted notification, had not been able to practice in any of the cases provided for in the preceding paragraphs, the notification shall be made exclusively by means of a notice to be published for free in the "Official Gazette", in accordance with the provisions of the additional provision quincuagésima.4 the revised text of the General Law on Social Security. "

Four. Paragraphs 1 and 2 of Article 10 are worded as follows:

"1. Debts to Social Security whose purpose is constituted by quotas, when they are paid within the statutory period income will accrue the following surcharges:

A) When the parties responsible for payment had fulfilled within term settlement obligations set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security, a surcharge of 20 percent debt, if quotas are due abonasen after the deadline for entry.

B) When the parties responsible for payment had not fulfilled within term settlement obligations set out in paragraphs 1 and 2 of Article 26:

1st surcharge of 20 percent of the debt, if quotas are abonasen due before the end of the payment period established in the debt claim or liquidation act.

2nd Surcharge of 35 percent of the debt, if fees due from the termination of the payment period is abonasen.

2. Debts to Social Security in the nature of public revenue and whose object is constituted by resources other than shares, when not paid within the deadline they have set will increase the surcharge referred to in paragraph 1.a.). "

Five. Paragraphs 2 and 3 of Article 13 are worded as follows:

'2. When the debtor had fulfilled within term obligations settlement quotas set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security, without making their entry into statutory period, or when it had been issued debt claim or notice of assessment against him, the General Treasury of the Social Security may require only that the debt to another jointly and severally liable with debt claim derivatively, or will, where appropriate, the Labour Inspectorate and Security social, in the minutes of settlement, subject to the precautionary measures that can be taken on its assets, at any time, to ensure collection of the debt.

3. Unless the joint and several liability is found limited by law, the debt claim bypass include the principal debt and surcharges and interest that have accrued at the time of issuance, in the tax collection proceedings against the first jointly liable whom he had claimed, or that he had fulfilled within term settlement obligations quota. It shall also include the costs that would have been generated for debt collection.

Since the debt claim or liquidation act derivatively be payable jointly and severally liable for all the principal, surcharges and interests to be required for that primary responsibility, and all costs generated for debt collection . "

Six. Paragraphs 2, 3 and 4 of Article 25 are worded as follows:

'2. The payment documents shall, as appropriate:

A) Receipts settlement of contributions and other income documents debt with the Social Security, duly completed and validated by collaborators in collection management.

B) Receipts issued by the collection bodies or collaborators in collection management.

C) The accrediting certifications payment made.

D) Any other document to which specific character of proof of payment is granted by the Director General of the General Treasury of the Social Security.


3. Entrepreneurs and other persons responsible for compliance with the obligation to contribute must keep a copy of proof of payment for a period of four years. When the settlement of fees is not made by electronic means shall also keep, during the same period, a copy of the contribution documents presented.

4. Employers shall inform interested parties within one month following that in appropriate entry quotas, data concerning the contribution to Social Security and joint collection.

When such data are transmitted electronically or obtain, the reporting obligation is deemed to be fulfilled by placing or making available of workers, through the display of computer or computer terminal, its data files that, for these purposes, be considered authorized copy of nominal labor relations, settlement receipts and, if necessary, other documents evidencing the receipt of contributions.

In other cases, employers must submit, in the workplace and during the period indicated in the first paragraph of this section, a copy of the nominal ratio of workers and the respective listing bulletin, completed and validated by collaborator appropriate tax collection management, or authorized copy of both. This requirement may be replaced documentation demonstrating that the representatives of workers during the same period. "

Seven. Paragraph 1 of Article 36 shall read as follows:

"1. In case of breach of any of the conditions or delay payments will continue, without further ado, the proceedings would have been initiated before it is granted. enforcement order was also issued, without further ado, on that debt would not have been hard-pressed, at which the surcharge of 20 percent of the principal shall apply if the person responsible for payment had fulfilled within term obligations settlement quotas set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security, or 35 percent otherwise.

In such proceedings would collecting bodies will proceed first to implement the guarantees that have been made.

In any case, the default interest accrued will be required from the expiration of the respective regulatory deadlines income. "

Eight. Paragraph 4 of Article 54 shall read as follows:

"4. When the debt to Social Security is not found yet settled but has been earned and the regulatory deadline for payment has passed, and whenever appropriate to determinable amounts by the application of the rules, types and other objective data previously set for fixing a maximum amount of liability, would require the prior authorization, in their respective fields, the provincial director of the General Treasury of the Social Security or, where applicable, its Director General, or who delegated authority.

When you have overcome the regulatory payment period and the payment responsible had fulfilled within term settlement obligations quota set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security , or had already issued against him debt claim or record high to final settlement, precautionary measures may be taken without further ado and practiced by executive collection units of the Social Security. "

Nine. Paragraph 3 of Article 56 shall read as follows:

'3. Payment of dues for Social Security and joint collection items may, under the assumptions and conditions set by the Ministry of Employment and Social Security, through periodic partial payments on account of those with subsequent annual adjustment or when that the obligation to contribute, if they occur before the expiry of the annual period is terminated. "

Ten. Article 58 shall read as follows:

"Article 58. Form of payment.

1. The income of social security debts shall be effected by payment systems and formalities established by the General Treasury of the Social Security.


2. At the time of voluntary period payment of amounts owed to Social Security the person responsible must submit to reviewers indicated in the previous article the document or documents corresponding income, except in cases where it is performed by the system of direct debit.

The presentation may also be made through electronic means, with the particularities and by charging systems determined by the Director General of the General Treasury of the Social Security.

3. Done income, the employee shall provide the person the appropriate proof of payment, submitting to the General Treasury of the Social Security documents submitted to receive income or references or codes established for each payment system in the form and terms established the director General of the common service of the Social Security. "

Once. Article 59 shall read as follows:

"Article 59. Compliance with obligations settlement fees.

1. The settlement obligations quota set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Social Security Act must be met if the parties responsible for payment shall not enter those within the statutory period applicable.

To this end, the settlement of fees must be made in the manner and deadlines for each settlement system in Article 26 and Article 18 of the General Regulations on contributions and settlement of other social security rights, approved by Royal Decree 2064/1995 of 22 December.

2. In cases where the settlement of fees are to be subject to submission by contribution documents, lack of reception of these, when issued by the General Treasury of the Social Security, shall not relieve the person responsible for the obligation to pay within regulatory term. "

Twelve. Article 60 shall read as follows:

"Article 60. Compensation and deduction quota settlements.

1. The parties responsible for payment fulfill in term obligations settlement quotas set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security, regardless of income or not those may offset the amount of benefits paid, if any, under compulsory collaboration with the Social Security, with quotas due corresponding to the same period.

In the reverse charge system of quotas, compensation will apply the proper subject responsible liquidations transmitted in time or, where appropriate, in the contribution documents submitted within that period.

In the direct settlement system of quotas, compensation will be applied by the General Treasury of the Social Security regarding workers who may be practiced within the settlement period, according to data provided by the managing bodies and collaborating Social Security.

2. The parties responsible for payment have recognized bonuses, rebates or other deductions on contributions to Social Security and joint collection, and would not have lost the right to those benefits for any reason shall be entitled to the discount of fines in the quota settlements appropriate application in the terms set out in Article 17 of the General Regulations on contributions and settlement of other social security rights and provided their income is made within the statutory period. "

Thirteen. Article 62 shall read as follows:

"Article 62. Claims debt.

1. It will proceed the debt claim on the following assumptions:

A) Lack of respect for workers quotation discharged, when they had not fulfilled within term settlement obligations quota set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law Social security or when, having fulfilled the quota settlements or transmitted data contribution or contribution documents presented contain materials, arithmetic or calculation errors resulting directly from them.

If these circumstances were checked by the Inspectorate of Labour and Social Security, it shall inform the Treasury of the Social Security with the proposed settlement as appropriate.


B) Lack of contribution in relation to workers discharged that are not in the settlement of fees or trading data transmitted or contribution documents submitted on time, for which shall be deemed to have not been met obligations set out in paragraphs 1 and 2 of Article 26.

C) differences between the tax; amount and settle legally required, resulting directly from the liquidation or quote data transmitted or contribution documents submitted, provided that appropriate not make any legal assessment by the Inspectorate Labour and Social Security on his quotable nature, in which case it shall proceed as provided in Article 65.1.b) of this regulation.

Is understood to be included within this paragraph the differences arising from the application of compensation or deductions in the price and, where appropriate, corresponding to the omission or incorrect application of surcharges.

D) Debt installments whose settlement does not correspond to the Inspectorate of Labour and Social Security.

2. Commission will also conduct the debt claim when, in response to the evidence in the General Treasury of the Social Security or releases by the Inspectorate of Labour and Social Security and application of any provision having the force of law that does not exclude liability for debts Social security should be required to pay such debts:

A) those jointly responsible, in which case the claim shall include the principal of the debt to joint and several liability and surcharges, interest and costs accrued up to the time such claim is issued spreading.

B) A subsidiary responsible, in which case and unless its liability is assumed limited by law, the claim claimable understood from the initial borrowing the principal at the time of issue, excluding surcharges, interest and costs.

C) To whom it has assumed responsibility because of the death of the original obligor; In this case, the claim shall include the principal debt and surcharges, interest and costs accrued until it is issued.

3. In cases of lack of quotation regarding workers discharged, debt claims will be extended according to the following rules:

A) have been met within term settlement obligations quota set out in paragraphs 1 and 2 of Article 26 of the revised text of the General Law on Social Security, debt claim will be extended depending on the contribution bases for which had made the settlement of assessments and under contribution rate prevailing on the date on which those were earned with.

B) those obligations have not been fulfilled on time, the debt claim will be extended on the basis of the average contribution basis between the minimum and maximum for the last known contribution group that were framed professional group or category of workers to the claim, except in cases resulting from single base application relates.

In this case, after expiry of the payment deadlines laid down in Article 64 of this regulation will have no effect on the collection procedure that the wages earned by workers is less than the bases set forth in the complaint debt repayment not proceeding in respect of those bases. "

Catorce. Article 65 shall read as follows:

"Article 65. Proceedings of liquidation.

1. minutes of settlement fees will be issued in the following cases:

A) Lack of high membership or workers in any of the schemes of the Social Security system.

B) exchange price by workers discharged, resulting directly or liquidations or quote data transmitted or presented the contribution documents within or out of time, including those applied for compensation or deductions.

Is understood to be included within this course the differences between the wages actually received subject to trading and estimated bases contained in the debt claims issued under Article 62.3.b).


C) Derivation of responsibility of the obligor subject, whatever its cause and regime applicable Social Security, and under any standard range of law that does not exclude liability for debts of Social Security. In cases of joint and several liability provided by law, the Inspectorate may extend record all responsible subjects or any of them; in this case, the minutes of settlement include the principal of the debt to joint and several liability and surcharges, interest and costs accrued to the date the certificate extends from spreading.

D) Misapplication of the reductions in social security contributions provided for by regulation for the financing of the training vocational training subsystem for employment.

In the cases referred to in paragraphs a), b) and c), the Inspectorate of Labour and Social Security requirements may make those responsible for the payment of installments due for any reason, prior recognition of debt by those before the acting official. In this case, income debt quota contained in the request must be made within the period determined by the Inspectorate of Labour and Social Security, which shall not be less than one month nor more than four months. Not complied with the requirement shall be extended notice of assessment and infringement for non-payment of dues.

2. The minutes of settlement will be extended according to the total compensation that is entitled to receive the worker or actually perceived to be the top because of the work done by others and should integrate the contribution base.

When the Inspectorate of Labour and Social Security see the impossibility of knowing the amount of remuneration received by the worker, shall be deemed as the average contribution basis between the minimum and maximum basis for the last known contribution group which were framed professional group or category of workers to the minutes of settlement, except in cases resulting from single base application relates. "
Fifteen
. Paragraph 1 of Article 85 shall read as follows:

"1. enforcement order will be issued without prior debt claim or liquidation act, in the following cases:

A) Lack of income of all or some of the contributions that make up the quota, for workers discharged and included in the transmitted settlements or contribution documents submitted in time, the system applied autoliquidación quota, or the calculations performed by the General Treasury of the Social Security within the prescribed period, to apply the system of direct payment of fees when the debt were calculated correctly.

B) Lack of income of quotas on workers whose price is determined by the simplified system settlement under the provisions of Articles 19.1.c with) and 26.4 of the revised text of the General Law on Social Security and articles 15 and following of the General Regulations on contributions and settlement of other social security rights. "

Sixteen. Paragraph 4 of Article 87 shall read as follows:

"4. If as a result of the actions of enforcement overcharged for the amount of the debt is menaced, the General Treasury of the Social Security, according to the division of powers that has established occur, proceed to the immediate restitution of the surplus to hard pressed or, where appropriate, who shall be identified as good or right holder whose execution has occurred, except with seizure or detention order. "

Seventeen. Paragraph 1 of Article 117 shall read as follows:

"1. The announcement of the auction will be posted on the bulletin board of the Social Security located in the electronic office of the Secretary of State for Social Security.

When, according to the provincial director of the General Treasury of the Social Security, it is convenient for the purpose intended and is proportionate to the value of the goods, the announcement of the auction may also be published in media widely or in specialized publications. "
Eighteen
. Paragraph 6 of Article 122 shall read as follows:

'6. It as provided in Article 87.4 and unless there seizure or detention order, the excess of the price obtained in the auction, if any, will be delivered to hard-pressed or, if applicable, who recorded as owner of the asset or right subject to sale. "

Nineteen
. The second additional provision is worded as follows:

"Second additional provision. Collaboration Social Marine Institute.

The Social Marine Institute will work with the General Treasury of the Social Security in performing the collection function within the scope of the Special Regime of the Social Security of Sea Workers "
Article
room. Modification of the General Regulations of the financial management of the Social Security, approved by Royal Decree 1391/1995, of 4 August.

Article 7 of the General Regulations of the financial management of the Social Security, approved by Royal Decree 1391/1995, of August 4 is amended as follows:

"Article 7. Financial movements and treasury operations.

1. The General Treasury of the Social Security remain at the collaborating financial institutions, as compensation for its management, an average balance of the amount of the net revenue obtained during five working days per month of collaboration referred to annualization valuations. For this purpose, it may order the movements of funds needed between different financial institutions and consortia or partnerships in any case, to obtain that purpose.

The Director General of the General Treasury of the Social Security may extend the annual calculation in the preceding paragraph, to attend financial circumstances so warrant concerns.

The percentage that each financial institution will partner on the average balance its revenue in the first paragraph of this section shall be equal in each month of the period of calculation, to the extent it relates to the distribution between receipts and payments each so permits. The General Treasury of the Social Security will eliminate the deviations that occur on the same percentage of average balance calculated for the total of the entities.

2. Without prejudice to the provisions of the preceding paragraph, the General Treasury of the Social Security remain generally remaining funds in the Bank of Spain, although in order to facilitate management, may contract centralizing the funds with one or several financial institutions, in accordance with the procurement rules in the field of public sector.

3. The General Treasury of the Social Security will supply movements necessary funds between accounts in accordance with efficient management of its financial circuit.

4. Financial transactions between accounts titled in the name of the Treasury will not generate any expenditure from the Social Security Administration, except as may be expressly established by that agreement or contract.

5. With the funds deposited in the Bank of Spain or in financial institutions, the General Treasury of the Social Security may materialize in securities issued by public corporations quantities and for the periods foreseen that payments under warrant, in which case you will chargeable expenses such operations entail.

Also, in order to facilitate cash management, the General Treasury of the Social Security can perform liquidity auctions, short-term operations of repurchase agreements, time deposits and placements with treasurers bearing accounts, in the general terms and conditions established by the head of the Ministry of Employment and Social Security, which should respect the principles of solvency, publicity, competition and transparency.

Operations repurchase agreements may concern the same values ​​as the Bank of Spain admits in its monetary policy operations.

The General Treasury of the Social Security may arrange adherence to secondary markets when necessary to use the values ​​in these operations traded in repos. "

Single transitional provision. Communication code collective agreement.


In order to comply with Articles 11.1 and 30.2.1.º the general regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security, as amended either by this royal decree, registered companies and workers high on the date of its entry into force shall communicate to the General Treasury of the Social Security, within its publication in the "Official Gazette" six calendar months the code or codes of collective agreement apply to them, if any, and the code or codes of collective agreement, if any, are applicable to each of its workers, who must match the corresponding the contribution account code appearing on the high or pleading application in the enterprise over an agreement with that or those representing them from among those linked to that account trading.

Single derogatory provision. Repeal legislation.

Are repealed few rules of equal or lower rank opposing the provisions of this royal decree.

Express, and from the first day of the second month following the publication of this Royal Decree in the "Official Gazette" are repealed:

A) Article 5 of Royal Decree 2621/1986, of December 24, by which the Special Schemes of the Social Security of Railway Workers, Football Players, Trade Representatives, Bullfighters and Artists are integrated into the System General, as well as the integration proceeds Regime Writers Books Special scheme for Self-Employed.

B) Articles 3 to 6 of the Order of July 20, 1987, by which develops the Royal Decree 2621/1986, of December 24, which comes to the integration of various special schemes, in terms of scope, company registration, affiliation, high and low, contribution and collection.

First final provision. competential title.

This royal decree is issued under the title powers under Article 149.1.17.ª of the Spanish Constitution, which grants the State exclusive competence in economic system of Social Security, except the first article, which is issued under competition Article 149.1.17.ª of the Constitution it gives the State to enact basic legislation on Social Security.

Second final provision. Enabling legislation.

The Minister of Employment and Social Security to issue any general provisions is authorized as required for the application and development of the provisions of this royal decree.

Final disposition third. Entry into force.

1. This royal decree shall enter into force on the day following its publication in the "Official Gazette" day, without prejudice to paragraph 2.

2. Article 43.1.1.ª the general regulation on registration of companies and membership, high, low and variations of data of workers in the Social Security and Article 31 of the General Regulations on contributions and settlement of other social security rights in as amended by this royal decree shall enter into force on the first day of the second month following the publication of this royal decree in the "Official Gazette".

Given in Madrid, on 24 July 2015.
FELIPE R.


The Minister of Employment and Social Security,

Báñez FATIMA GARCIA