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Order Ess/952/2015, May 22, By Which Dictate Rules For The Application Of The Provisions Of Article 12 Of The Royal Decree-Law 2/2015, March 6, By Which Adopt Urgent Measures To Repair The Damage Caused By The Flooding...

Original Language Title: Orden ESS/952/2015, de 22 de mayo, por la que se dictan normas para la aplicación de lo dispuesto en el artículo 12 del Real Decreto-ley 2/2015, de 6 de marzo, por el que se adoptan medidas urgentes para reparar los daños causados por las inundacio...

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TEXT

The Royal Decree-Law 2/2015 of 6 March, adopting urgent measures to repair the damage caused by the floods and other effects of the storms of rain, snow and wind in the months of January, February and March 2015, establishes in Article 12, together with other measures of a working nature, exemptions and moratoriums in the payment of the Social Security contributions and by concepts of joint collection, with the scope and conditions in the above mentioned.

In order to ensure the effective application of these exemptions and moratoriums, and to unify criteria in their implementation, it is necessary to issue the appropriate rules in this respect, which is the purpose of the disposition.

This order is made in use of the privileges conferred on the final disposition of the third of the aforementioned Royal Decree-Law 2/2015 of 6 March, which empowers the holders of the ministerial departments for the affected, in the field of their respective powers, to lay down the necessary provisions and to set the time limits for the implementation of their measures.

In its virtue, I have:

Article 1. Exemption in the payment of quotas.

1. The exemption in the payment of quotas provided for in Article 12.1 of Royal Decree-Law 2/2015 of 6 March 2015 adopting urgent measures to repair the damage caused by the floods and other effects of the storms, snow and rain. In January, February and March 2015, to be granted by the General Treasury of Social Security, it will comprise the Social Security contributions, both for common contingencies and for professional contingencies, and the corresponding to the concepts of joint collection with those.

The exemption shall apply for the duration of the period of suspension of the contract of employment or the temporary reduction of the working day referred to in Article 47 of the recast of the Law on the Staff Regulations, approved by the Royal Legislative Decree 1/1995 of 24 March, considering that period as effectively listed by the worker for all purposes.

2. In case of suspension of the work contract the exemption shall be 100 per 100 and in the event of temporary reduction of the working day it shall be proportional to that reduction.

Article 2. Moratorium in payment of quotas.

The moratorium of up to one year without interest in the payment of quotas, to be granted by the General Treasury of Social Security, as provided for in Article 12.2 of Royal Decree-Law 2/2015, of March 6, will comprise the (i) contributions to the social security contribution and the contributions of the self-employed in both cases, both for common contingencies and for occupational contingencies, as well as for the cessation of activities and for joint collection concepts, corresponding to three consecutive calendar months, to be counted from the prior to the production of the claim or, in the case of workers included in the Special Scheme of Workers for Own or Autonomous Account, from the month in which it was produced.

The period of up to one year of the moratoria granted shall be computed from the day of the beginning of the statutory period of entry of the quotas in question.

Article 3. Submission of requests.

1. Applications for exemption and a moratorium on the payment of quotas may be submitted in the provinces of the General Treasury of Social Security or in the Social Security Administrations which are dependent on them. the provinces affected by the disaster; in the Government Delegations or Subdelegations in the Autonomous Communities and affected provinces, as well as in any other of the places provided for in Article 38.4 of Law No 30/1992 of 26 November 1992; The Legal Regime of the General Administration and the Common Administrative Procedure, for referral to the competent body to agree on the granting or refusal of the exemption and the moratorium provided for in Article 4.1.

Applications for exemption in the payment of quotas may also be submitted to the labour authority in which the procedure for establishing the existence of force majeure is followed in Article 51.7 of the recast text. of the Law on the Status of Workers.

Notwithstanding the above paragraphs, employers who are authorized to centrally manage certain formalities related to the listing and collection must formalize their applications, in any case case, to the Provincial Directorate of the General Treasury of Social Security or Social Security Administration in which such centralized management is authorized.

2. The time limit for the submission of applications for exemption and moratorium on the payment of quotas shall be the period of three months following that of the publication of this order in the "Official Gazette of the State".

3. Applications shall be accompanied by the following documentation:

(a) For the exemption in the payment of quotas, the resolution of the labour authority shall be subject to the procedure followed for the purpose, in which the existence of force majeure is established as a direct cause of the damage produced and the loss of activity in the sectors referred to in Article 12.1 of Royal Decree-Law 2/2015 of 6 March 2015, as a result of the floods and temporary floods, as well as of the documentation corresponding to the company's decision on the suspension of work contracts or the temporary reduction of the working day, in accordance with that resolution of the labour authority.

(b) For the moratorium on the payment of quotas, the supporting documentation of the damages suffered or the loss of activity of them derived, issued to that effect by the respective city council, by the competent regional body or by government delegates or subdelegates in the provinces of the autonomous communities concerned, in which the damage or loss of activity and the location of the undertakings or holdings concerned or the place where the activity is carried out are credited. activity.

To the same effects, it will also be possible to contribute certificate of the marine captaincy of the cessation of activity of the vessel, favorable resolution of the labor authority in the procedure of confirmation of force Greater, regulated in Article 51.7 of the recast text of the Law of the Workers ' Statute, or resolution or communication of the Ministry of Agriculture, Food and the Environment or, where appropriate, the State Entity for Agricultural Insurance (ENESA), on which the condition of the beneficiary of the compensation granted in respect of the damage caused by floods and storms of rain, snow and wind in the months of January, February and March 2015, in the affected autonomous communities referred to in Article 1.1 of Royal Decree-Law 2/2015 of 6 March 2015, and the Order INT/673/2015 of 17 April 2015 determining the municipalities to which the measures provided for in Royal Decree-Law 2/2015 of 6 March 2015 are applicable, in which Annex I the municipal terms and population centres are determined Those resulting from the application of the measures provided for in Article 12 of the Royal Decree-Law.

In the case of companies, the above documentation will be individualized for each of them.

Article 4. Resolution of requests.

1. The granting or refusal of the exemption and the moratorium regulated in this order shall be agreed by the holders of the Social Security Administrations corresponding to the provinces affected by the disaster.

2. The decision shall be issued and notified within three months of the date on which the application has entered the Register of the Social Security Administrations competent for processing and granting or refusing.

After that period of time without notification of the decision, the request may be understood to be rejected by administrative silence, in accordance with the provisions of the additional provision twenty-first paragraph 3 of the text recast of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

3. The decision shall not terminate the administrative procedure and may be contested in the form, time-limits and other conditions laid down in Chapter II of Title VII of Law No 30/1992 of 26 November 1992 and Law No 29/1998 of 13 July 1998 on the Litigation-administrative Jurisdiction.

Article 5. Transfer of settlement or presentation of listing documents.

If not previously done, the requests for exemption or moratorium shall be transmitted simultaneously to the settlement or the listing documents shall be submitted for the months prior to their granting, even if the respective quotas are not entered, where appropriate.

Applicants who have been granted the exemption or moratorium shall, however, be obliged to transmit the settlement of quotas or to submit the listing documents for periods after the date of the date of the application. the granting, in the same form and time limits, as a general rule, even if the quotas are not entered. Failing that, the exemption or moratorium shall be without effect from the date on which the transmission or submission of documents was made.

Article 6. Return of quotas already entered.

The fees already entered which are the subject of the exemption or the moratorium referred to in this order, including, where appropriate, only the surcharges, interest on late payment and costs which would have been satisfied, shall be returned at the request of the the persons concerned, together with the application for the grant of the aid and, in any event, within the time limit laid down in Article 3.2, the supporting documents for their payment must be accompanied to that effect.

If the return of these quotas is not requested within the time limit, it shall be presumed that the period of exemption or moratorium on which they relate is waived.

If the person who is entitled to the refund is liable for payment of the Social Security for other periods or for other resources of the system, the credit for the refund will be applied to the payment of the outstanding debts with that in the form that it legally proceeds, without prejudice to its right to request the deferral of all outstanding fees which are not, in this way, compensated, in the terms of the General Social Security Collection Regulation, approved by Royal Decree 1415/2004 of 11 June.

Single additional disposition. Application to worker and worker partners of cooperatives.

In the references made by this order to employed persons and to self-employed or self-employed persons, the worker and worker members of cooperatives shall be included, respectively. (a) the employees and the employees of the cooperatives who are employed as self-employed persons in the respective social security scheme.

Single end disposition. Entry into force.

This order shall enter into force on the day of its publication in the "Official State Gazette".

Madrid, May 22, 2015. -Minister of Employment and Social Security, Fatima Banez García.