Subscribe to a Global-Regulation Premium Membership Today!

The legal regulation of the mutual work accidents and occupational diseases of Social Security, contained in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, was amended by Law 39/2010 of 22 December, of General State Budgets for the year 2011, simplifying the reserves to constitute by mutual, by replacing the currently existing ones in relation to the professional contingencies for a single stabilisation reserve to increase the level of It is necessary to provide for a regulatory development that will enable it to be implemented. In this respect, the Law 39/2010 of 22 December 2010 orders the closing operations for the financial year 2010 to be carried out on the terms that are determined to be determined.

To this end, already in December 2010, a draft royal decree was drawn up that was submitted to the first mandatory reports, including other pending issues of regulatory development. Subsequently, the processing of the aforementioned royal decree was paralyzed at the request of the business organizations, represented at the social dialogue table, to avoid possible interference with some of the issues to be dealt with at that table.

Once the negotiation round has been concluded, without agreement, the urgency of concluding the fulfillment of the royal decree in the aspects mentioned and in those related to the management of the mutuals whose dilation in time has been concluded. could adversely affect such management.

On the other hand, Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system establishes, in its additional provision fourteenth, that the Government, with the participation of the It will, within one year, address a reform of the regulatory framework for the implementation of mutual funds, in accordance with the criteria and objectives set out in that provision.

Consequently, this royal decree is limited to the regulation of the indefertable cases in coherence with the current regulatory framework, leaving aside the rest of the content of the project initially submitted to report.

Finally, the possible performance of the mutual societies, as holders of the social capital of the respective society of prevention, is adapted to the modification of article 32 of the Law 31/1995, of 8 November, of Prevention of Risks Labour, collected in the sixth final provision of Law 32/2010 of 5 August, establishing a specific system of protection for the cessation of the activity of self-employed workers.

Under its virtue, on the proposal of the Minister of Labour and Immigration, in agreement with the Council of State and after deliberation by the Council of Ministers at its meeting on 11 November 2011,

DISPONGO:

Single article. Amendment of the Regulation on the collaboration of mutual accidents at work and occupational diseases of Social Security, approved by Royal Decree 1993/1995 of 7 December.

The Regulation on the collaboration of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, is amended as follows:

One. Point (c) of paragraph 3 and paragraph 4 shall be deleted and the third subparagraph of paragraph 1, paragraph 2, the first subparagraph and points (a) and (b) of paragraph 3 and Article 13 (5) shall be amended as follows:

" 1. [...]

Mutual institutions may establish centres and facilities for the supply of the activities provided for in this paragraph. The creation, modification and deletion of these shall require prior authorisation from the Ministry of Labour and Immigration, in accordance with Articles 26 to 29. "

" 2. Irrespective of the preventive activities referred to in the previous paragraph, and in accordance with Article 32 of Law 31/1995 of 8 November 1995 on the Prevention of Occupational Risks, mutual associations may participate, with a view to their historical heritage, in the commercial societies of prevention constituted for this only purpose.

In no case may mutual authorities directly develop the functions corresponding to the non-foreign prevention services. "

" 3. The participation in the preventive commercial companies referred to in the preceding paragraph shall comply with the following requirements:

a) The social object of the prevention societies will be the act as a foreign prevention service.

(b) The name of the company shall not include the name of the mutual or the expression "mutualof occupational accidents and occupational diseases of the Social Security" or its acronym "MATEPSS". "

" 5. The securities received by a mutual fund pursuant to the cash and non-cash contributions made to the prevention company, as well as the price they may obtain for possible transmissions, or the remainder which may result from the cessation of their activities, they are part of the historical heritage of the mutual.

The operations for the transfer of shares, as well as for the dissolution and liquidation of the prevention societies, will be governed by the provisions of the Royal Decree of Law 1/2010 of 2 July, approving the text of the text of the text of the text of the text of the text of the text of the text of the text of the recast of the Capital Companies Act and its development provisions.

Prevention societies in which mutual participation may be involved may be carried out with other prevention societies or with third-party merger operations and other structural modifications related to such companies, prior to report, as appropriate, of the National Competition Commission, and subject to the provisions of Law No 3/2009 of 3 April on structural modifications of the commercial companies and their development provisions. The company resulting from those operations shall have as its sole purpose the one referred to in paragraph 2.

In order to initiate the operations referred to in the preceding paragraphs, it will be necessary and essential that the effective segregation of the means attributed to the prevention society and, in particular, that the (a) the separation of mutual benefit as a service of foreign prevention is completed, for which prior audit of the General Intervention of Social Security will be required, in accordance with the terms set out in that intervention; powers conferred by Law 47/2003, 26 November, General Budget. '

Two. Article 30 is worded as follows:

" Article 30. Financial resources.

1. The financial resources of Social Security administered by the mutual occupational accidents and occupational diseases of the Social Security shall be managed through the corresponding treasury services in the terms and conditions to lay down the implementing and development provisions.

Such treasury services shall maintain an overall average annual balance within the minimum and maximum limits to be established by the Ministry of Labour and Immigration.

2. Any surplus produced at any time on this annual average balance must be realised in the financial investments referred to in

following paragraph.

Such a materialization must combine security and liquidity with obtaining the right return.

3. The mutual benefit of occupational accidents and occupational diseases of social security may be acquired only in terms of financial assets issued by the State, or by other national public legal entities which have the minimum credit rating established by a credit rating agency recognised by the National Securities Market Commission and admitted to trading on a regulated market or a multilateral trading system.

Taking into account the above and in order of due knowledge of these mutual investments, it will be sufficient for the formalised operation to be communicated to the Ministry of Labour and Immigration within a period of one month from the the date of its implementation, also giving account to the General Treasury of Social Security.

4. The disposal of securities forming part of the mutual portfolio, where not for replacement purposes, shall require the prior authorisation provided for in Article 22 of Royal Decree 1221/1992 of 9 October 1992 on the security assets Social.

However, where the disposal is required to ensure the minimum average annual balance established for treasury services, it shall be carried out directly without requiring prior authorisation, giving immediate account to the Ministry of Labour and Immigration.

5. Without prejudice to the second subparagraph of paragraph 2, mutual funds shall keep at least an amount of their assets equivalent to the amount of 80% of their reserves at each time of the financial year. cash or in some form of financial assets of those referred to in paragraph 3. '

Three. Article 31 is deleted.

Four. Article 50 (2) is worded as follows:

" 2. Such assets shall be materialised in assets of fixed assets directly used in the management of the institution or invested with security, liquidity and profitability criteria, subject to the provisions of Article 30.2, with the sole the exception of the shares in prevention companies in accordance with the provisions of Article 32 of Law 31/1995 of 8 November 1995 on the Prevention of Occupational Risks, without the possibility of such goods or of the income which they produce in their case deviating towards the end of commercial activities, with the only exception identified, and without they cannot be derived from their use or administration of any kind, which are in breach of the principle of equal rights of the associated employers.

The returns referred to in the preceding paragraph shall, in any event, revert to the historical assets of the institution and, where they arise from financial investments, shall apply to them as set out in paragraphs 2 and 3. Article 30. "

Five. Article 58 is worded as follows:

" Article 58. Audit reports.

1. The final audit report on compliance, in addition to the audit of the annual accounts, once the referral procedure laid down in the fourth paragraph of Article 34.6 of Royal Decree 706/1997 of 16 May 1997, for which it is develops the internal control system exercised by the General Intervention of Social Security, shall give rise, in the case of conformity to which the said precept refers, to the decision of the Ministry of Labour and Immigration to proceed as indicated in the report.

2. Decisions given in accordance with the provisions of the preceding paragraph shall contain, where appropriate, the measures and actions to be taken by the mutual, entity or joint centre, in accordance with the provisions of the audit reports. If it were to reintegrate amounts into the Social Security patrimony, the same resolution shall set the time limit for its entry, after which interest on late payment shall be payable in accordance with the provisions of Article 17 of Law 47/2003, November 26, General Budget. "

Six. Article 60 (1) and (4) shall be drawn up in the following terms

" 1. The Ministry of Labour and Immigration may adopt the precautionary measures contained in the following paragraph, where the mutual of occupational accidents and occupational diseases is in one of the following situations:

(a) Where the professional contingency stabilization reserve does not reach 80 percent of its minimum amount.

(b) Situations in fact, deducted from checks carried out by the administration, which determine economic and financial imbalances, which endanger the solvency or liquidity of the institution, the interests of the mutualists and beneficiaries or non-compliance with the obligations incurred, as well as the inadequacy or irregularity of the accounting or administration, in terms of preventing the situation of the entity from being known. '

" 4. Irrespective of the precautionary measures provided for in paragraph 2, and in accordance with Article 8 of this Regulation, the Ministry of Labour and Immigration may agree, where the case referred to in paragraph (a) is concerned, to (a) to ensure adequate supply of the services provided by the institution to its protected workers, the replacement of the stabilisation reserve by professional contingencies of the mutual benefit of the accidents at work and occupational diseases of social security up to the minimum amount envisaged for the same in this regulation, by establishing the corresponding spill among its associates, as partial execution of the joint responsibility that they assume in the results of the management of the mutual. "

Seven. Article 63 (4) is worded as follows:

" 4. Irrespective of the provisions set out in the preceding paragraphs, each mutual shall apply, for the compensation of the loss-making results of its management which may occur annually, the reserve for professional contingencies. "

Eight. Article 65 is worded as follows:

" Article 65. Provision and reservation.

1. Mutual funds shall, at the end of each financial year, constitute the reserve for professional contingencies. It shall be equipped with the annual positive economic result obtained by mutual funds in their management of such contingencies and shall be intended to correct the possible inequalities of economic performance between the different financial years. The minimum amount of the reserve is fixed at 30% of the annual average of the contributions received in the last three years by the mutual and by the expressed contingencies.

Once the minimum level of the stabilization reserve is covered, the mutual funds will be able to allocate 50 percent of the non-applied annual positive economic result.

2. The provision for contingencies in processing to be provided by the mutual occupational accidents and occupational diseases of the Social Security, as well as the other provisions which are constituted by those entities, shall be provided and applied in accordance with the accounting rules of the public sector. "

Nine. Article 66 is worded as follows:

" Article 66. Positive economic results.

1. The annual positive economic result obtained by the mutual funds in their management of the professional contingencies shall first be affected by the allocation of the stabilisation reserve referred to in the previous Article.

2. The excess of the positive economic result obtained by the management of the professional contingencies, after the indicated reserve of stabilization, will be assigned to the general purposes of prevention and rehabilitation, through its income, until the 31 July of each financial year, in the special account of the Prevention and Rehabilitation Fund.

The resources of this fund, prior to the authorization of the Ministry of Labor and Immigration, will preferably be used to carry out the following activities:

By promoting the extraordinary actions of companies in the prevention of accidents at work and occupational diseases.

To the creation or renovation of centers or services of prevention, recovery and rehabilitation managed by the mutual accidents of work and occupational diseases of Social Security.

To the adoption of measures and processes that contribute effectively and in a verifiable manner to the reduction of work accidents, by means of a system of incentives to companies that have cooperated especially to this reduction. "

Ten. The first subparagraph of Article 67 (1) is worded as follows:

" 1. The Commission for special benefits referred to in Article 32.4 shall be responsible for the granting of the benefits of social assistance which are to be satisfied by the mutual benefit, in respect of the budget appropriations for each financial year. "

Once. Article 73 (2) and (3) are worded as follows:

" 2. The annual result of this management shall be determined by the difference between the revenue and the corresponding expenditure, charged according to the nature of the benefit and on the basis of the analytical accounting rules to be determined by the General Social Security Intervention ".

" 3. The positive results resulting from this management, calculated as provided for in the previous paragraph, shall be maintained in a reserve called 'temporary incapacity stabilization reserve for common contingencies', the maximum amount of which shall be establishes in 25% of the contributions received by the mutual in the exercise and by the expressed contingencies and their exclusive destination will be to attend to the possible future negative results that occur in such management.

When, due to the existence of negative results or the inadequacy of the positive results of this management, the reserve for the stabilization of temporary incapacity for common contingencies does not reach an equivalent amount 5% of the quotas referred to in the preceding paragraph, the institution may provide for the cancellation of the deficit, where appropriate, and for its allocation up to that amount, of the remaining positive results obtained in the financial year, provided that the reservation provided for in Article 65 is correctly provided. If these positive results are also insufficient, the mutual fund may allocate to the same purpose the excess constituted over the minimum amount of the reserve for professional contingencies.

Also, when the reserve for the stabilization of temporary incapacity for common contingencies is endowed with its maximum amount, the positive results resulting from this management will be entered into the Reserve Fund. of Social Security.

However, once the system of reduction of the contributions for common contingencies of the companies provided for in Article 73.4 of the General Law of Social Security is established, in proportion to the the cost savings generated to the system through the collaborative processes provided for in that Article, a maximum percentage of 10% of those positive results may be allocated to that end in terms and conditions which establish the specific provisions for development. "

Twelve. The title and Article 79 (1) shall be drawn up in the following terms

" Article 79. Financial Regime.

1. The revenue and expenditure of the mutual benefit of occupational accidents and occupational diseases arising from the cooperation in the management of the economic benefits of temporary incapacity for the benefit of the employed persons own persons shall be integrated into all the effects with the other income and expenditure incurred and incurred by these entities in the management of the provision referred to in Article 73.2.

Taking into account the integration of results as set out in the preceding paragraph, the contributions received shall be included in the basis of calculation of the annual amount of the stabilisation reserve set out in the Article 73.3. It shall also apply the provisions of that paragraph with regard to the destination of the resulting excess positive economic result, in accordance with the terms laid down therein. '

Thirteen. Article 84 is worded as follows:

" Article 84. Drawback of unduly perceived amounts.

Mutual occupational accidents and occupational diseases shall inform the General Treasury of the Social Security of its agreements and the decisions of the Court of Justice for the existence of amounts unduly paid for by temporary incapacity for economic benefits managed by them, so that they are required to be reimbursed in accordance with the rules laid down in the general rules on the collection of Social Security, approved by Royal Decree 1415/2004 of 11 June. The proceeds to be obtained shall be transferred by the General Treasury of Social Security to the corresponding mutual fund, at which time they shall be charged to their budget of expenditure, as a minorite of the obligations of the current financial year. "

Fourteen. Article 90 is worded as follows:

" Article 90. Financial regime.

1. The revenue and expenditure of mutual occupational accidents and occupational diseases arising from cooperation in the management of the protection of occupational accidents and occupational diseases in the Member States of the European Community workers shall be integrated into all effects with the other income and expenditure incurred and incurred by these entities in the management of the relevant occupational accident and occupational diseases.

The mutuals shall provide the Ministry of Labour and Immigration with the periodicity and in the terms established by it, the economic data and other information relating to the mode of collaboration in regulated management in this sector. chapter.

2. Taking into account the integration of results as set out in the previous paragraph, the contributions received shall be included in the basis of calculation of the amounts of the stabilisation reserve set out in Article 65.1. It shall also apply the provisions of Article 63 as regards the financial system. "

Fifteen. An additional twelfth provision is added, with the following text:

" Additional Disposition 12th. Collaboration in the management of child care delivery affected by cancer or other serious illness.

The outcome of management of child care delivery for children affected by cancer or other serious illness, in terms of the specific development provisions, will be included in the outcome. the annual economic rate referred to in Article 66. "

Additional provision first. Social assistance assistance.

Aid for social assistance in favour of workers protected by the mutual or their rightholders who, until the entry into force of this royal decree, have been paid by the Social Assistance Fund, will do so in the from the budget appropriations for each financial year, the allocation of which shall be based on the positive economic outcome of professional contingencies recorded in the last financial year. In the event of these initially insufficient, the necessary credit modifications will be carried out in order to meet the needs of the loan, provided that they do not exceed the average of the last three financial years. liquidated.

Additional provision second. Viudad pension in favour of pensioners with 65 or more years who do not receive another public pension.

By virtue of the provisions of Article 66a of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, and in order to comply with the provisions of the Additional provision of Law 27/2011 of 1 August of 1 August updating, adapting and modernising the system of social security, social security management bodies shall apply to the competent bodies which are dependent on the social security system. Ministry of Economic and Financial Affairs or, where appropriate, of the Autonomous Communities or of the Foral Members, the information contained in their corporate databases, in relation to the income or income received by the pensioners of widowage with 65 or more years, who do not receive any other public pension or income from the performance of a job by self-employed or self-employed.

For the purposes of the application, in the financial year 2012, as provided for in that additional provision, the following rules shall be taken into account:

First.

The amounts established for the financial year 2011 shall be taken as a limit for income or income in order to be eligible for the minimum widow's pension.

Second.

For the accreditation that the beneficiary does not receive income or income in excess of those mentioned in the first rule, account shall be taken of the information supplied by the competent bodies in accordance with the forecasts of this provision.

Third.

Accredited the requirement of income or income, as provided for in the previous rule, the improvement of the widow's pension for the financial year 2012 will not be subject to revision, although the person would benefit, with After the exercise of the information provided by the relevant tax administration, the following financial years have been paid in respect of the information provided by the relevant tax administration.

First transient disposition. Association conventions and adhesion documents.

Once the exceptional extension of the duration of the association agreements and the documents of accession established in the first transitional provision of Royal Decree 38/2010 of 15 January 2010, for which the amend the Regulation on the cooperation of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, and until such time as the development of the the additional provisions of Law 27/2011 of 1 August, on updating, (i) adapting and modernising the social security system, the business decision to terminate the association agreement and to sign a new convention, as referred to in Articles 61.3 and 62.2 of the said Regulation, must be adjusted to set in the following paragraphs.

In accordance with the criteria for the participation of workers in paragraph (b) of that additional provision between the criteria and purposes to be used by the reform of the regulatory framework for implementing the (a) the non-binding report of the business committee or the staff delegates referred to in the report shall be obtained prior to the implementation of the business decision to denounce and subscribe to a new association agreement; Article 61.3 above, unless such representation bodies do not exist.

To this end, the representatives of the workers will have the right to ask the new mutual as well as the previous one, if necessary, and to know the criterion of the administration of protection in this respect, with an advance Three months to the proceedings before the organs of the Social Security of the repeated business decision. After this period has not been issued, the company may promote such processing.

Second Transient Disposition. Acquisition or disposal of mutual participation in prevention societies.

1. In accordance with Article 68.4 of the recast text of the General Law on Social Security, in relation to the transitional provision secondary to Royal Decree 688/2005 of 10 June 2001 governing the system of the operation of mutual occupational accidents and occupational diseases as a service of foreign prevention, the acts of disposal on property and rights belonging to the historical heritage incorporated into the the participation of mutual societies in the prevention societies must be carried out at market price and require the prior authorization of the Ministry of Labor and Immigration, for which the report of the General Treasury of Social Security will be required and determinative.

2. Before they acquire or dispose of their participation in the prevention societies, mutual societies must present in the Ministry of Labour and Immigration a definitive separation audit of their activities as a foreign prevention service, which will be subject to the report of the General Intervention of Social Security. For the purpose of issuing such a report, the General Intervention of Social Security, on the basis of Articles 144 and 145 of Law 47/2003, of 26 November, General Budget, may access any information required to the prevention society, including audits of any kind that have been carried out on that society.

3. For a transitional period of three years from the entry into force of this royal decree, the name of the prevention societies constituted under the provisions of Royal Decree 688/2005 of 10 June, may retain the name of the mutual, the expression "mutual occupational accidents and occupational diseases of the Social Security" or its acronym "MATEPSS".

Transient disposition third. Stabilization reserves.

The mutual associations which, at the entry into force of this royal decree, do not reach the minimum amounts of the stabilization reserve provided for in Articles 65.1 and 73.3 of the Regulation on the cooperation of mutual accident accidents Social security work and occupational diseases, approved by Royal Decree 1993/1995 of 7 December, will have a maximum period of three years for their regularisation.

The Ministry of Labour and Immigration will set the terms of this adequacy so that there will not be a decrease in the overall level of the current allocation of reserves constituted by each mutual after the last financial year. cleared budget.

Fourth transient disposition. Adaptation of the statutes.

Within six months of the entry into force of this royal decree, the mutual work accidents and occupational diseases of the Social Security will adapt their statutes to the provisions of the same.

The fifth transient disposition. Adaptation of the value portfolio.

The adaptation of the securities portfolio of mutual securities to the provisions of Articles 30 and 50 of the Regulation on the collaboration of mutual occupational accidents and occupational diseases, approved by the Royal Decree 1993/1995, of December 7, will be carried out in terms determined by the Ministry of Labor and Immigration.

Single Repeal Disposition. Regulatory Repeal.

How many provisions of equal or lower rank contradict or oppose the provisions of this royal decree are repealed.

Final Disposition first. Modification of Royal Decree 1221/1992, of October 9, on the patrimony of Social Security.

Article 27 (2) and (4) are amended, which are worded as follows:

" 2. The disposal of securities which form part of the portfolio of mutual occupational accidents and occupational diseases, where it is not for their replacement and has not been acquired from revenue from the premiums for accidents at work and occupational diseases, the authorisations referred to in Article 22 shall be carried out in advance.

However, where the disposal is required to ensure the minimum average annual balance established for the treasury services referred to in Article 30.1 of the Regulation on the cooperation of mutual accidents The Ministry of Labour and Social Security, approved by Royal Decree 1993/1995 of 7 December, will be carried out directly without requiring prior authorization, giving immediate account to the Ministry of Labour and Immigration. "

" 4. The provisions of the above paragraph shall be without prejudice to the powers reserved to the Ministry of Labour and Immigration on the availability of the excess of the positive economic result obtained by the management of the contingencies. in accordance with Article 66 of the Regulation on the cooperation of mutual occupational accidents and occupational diseases in the field of social security. "

Final Disposition Second. Competential title.

This royal decree is issued in accordance with the provisions of Article 149.1.17. of the Constitution, which attributes exclusive competence to the State in matters of the economic regime of social security.

Final disposition third. Enabling for regulatory development.

The Minister of Labor and Immigration is empowered to develop the provisions of this royal decree.

Fourth Final Disposition. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on November 14, 2011.

JOHN CARLOS R.

The Minister of Labor and Immigration,

VALERIAN GOMEZ SANCHEZ