Key Benefits:
Article 9 of the Royal Decree-Law 3/2016 of 2 December, adopting measures in the field of taxation aimed at the consolidation of public finances and other urgent social measures, provides for a updating of the maximum ceiling and the maximum rates of contribution in the system of social security for the financial year 2017, with the single additional provision of the same rule regulating an increase in the inter-professional minimum wage of 8 percent. percent.
Both measures require the approval of this order to update the maximum contribution ceiling in the different systems of the Social Security system, as well as those minimum bases that increase annually the proportion in which the minimum inter-professional salary is paid.
To the quotation bases that cannot be updated by virtue of Royal Decree-Law 3/2016, of December 2, the content of Article 115 of Law 48/2015 of 29 October, of the General Budget of the State for the year 2016, referring to bases and types of contribution to Social Security, unemployment, cessation of activity of the self-employed, Guarantee Fund Wage and vocational training for the financial year 2016, due to the automatic extension of the budgets for the financial year 2016 to the approval of the corresponding year 2017, in application of the forecast contained in Article 134.4 of the Spanish Constitution.
Thus, by this order, the legal provisions for social contributions for the financial year 2017 are developed, in addition to the bases of contributions established in general in the case of contracts to partial time.
In the case of accidents at work and occupational diseases, the premium rate set out in the fourth additional provision of Law 42/2006 of 28 December 2006 of the General State Budget for the year 2007, in the wording given by the eighth final provision of Law 48/2015 of 29 October.
In turn, and in accordance with the provisions of the General Regulation on the Listing and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December 1995, the Coefficients applicable to determine the contribution to Social Security in specific cases, such as those of a special agreement, collaboration in the management of Social Security or exclusion of any contingency.
The coefficients are also established for the determination of contributions by mutual partners with social security to the support of the common services of social security, contributions through the ensuring the maintenance of the financial balance between the identified collaborating entities and the Social Security Administration, as well as the limit values for the overall claims and extreme claims rates; for the financial year 2016, and the volume of contributions by professional contingencies to to reach during the period of observation, for the calculation of the incentive provided for in Royal Decree 404/2010 of 31 March, governing the establishment of a system of reduction of contributions by professional contingencies to the companies that have contributed in particular to the reduction and prevention of occupational accidents.
It should be noted that this order complies with the principles of good regulation referred to in Article 129 of Law 39/2015 of 2 October of the Common Administrative Procedure of the Public Administrations. Thus, the rule is respectful of the principles of necessity, effectiveness and proportionality as long as it achieves the aim pursued, the general increase of the maximum contribution ceiling, as well as the development of the For the financial year 2017, not in the case of a restrictive rule of law or imposing obligations on the parties concerned.
addition, the initiative is consistent with the rest of the national and European Union legal systems, its objectives are clearly defined and does not impose new administrative burdens, thus fulfilling the principles of legal certainty, transparency and efficiency.
In its processing process, in accordance with the provisions of Article 26.6 of Law 50/1997 of 27 November of the Government, this order has been submitted to the process of hearing and public information through the consultation process. direct to the social partners and their publication on the website of the Ministry of Employment and Social Security.
The order is made in use of the privileges conferred on the Minister of Employment and Social Security in the final disposition of the Royal Decree-Law 3/2016, of December 2, for which measures are adopted in the field of taxation aimed at the consolidation of public finances and other urgent social measures, and in the single final provision of the General Regulation on the listing and settlement of other social security rights.
In its virtue, according to the State Council, I have arranged:
CHAPTER I
Social Security Quote
Section 1. General Social Security Regime
Article 1. Determination of the quote basis.
1. In order to determine the contribution basis for each month for the common contingencies in the General Regime, the following rules shall apply:
First.-The remuneration payable in the month referred to in the quotation shall be computed.
Second. The remuneration computed in accordance with the preceding standard shall be added to the proportional portion of the established extraordinary rewards and to those other remuneration concepts which have a periodicity in their accrual. higher than the monthly or non-periodic in nature and are satisfied within the financial year 2017. To this end, the estimated annual amount of such extraordinary rewards and other remuneration shall be divided by 365, and the ratio resulting shall be multiplied by the number of days covered by the contribution period of each month. In the case where the remuneration corresponding to the worker is monthly, the annual amount shall be divided by 12.
Third. -If the basis of quotation resulting from the above rules is not included between the amount of the minimum base and the maximum corresponding to the contribution group of the professional category of the worker, in accordance with the table set out in Article 3, shall be listed on the basis of minimum or maximum basis, depending on whether the result is lower than or above that. The minimum indicated base shall be of application whatever the number of hours worked per day, except in those cases where the contrary is established by law.
2. The first and second rules of the previous paragraph shall apply in order to determine the basis of contributions for each month for the contingencies of occupational accidents and occupational diseases. The quantity thus obtained may not exceed the maximum ceiling nor less than the corresponding minimum ceiling, provided for in Article 2, irrespective of the number of hours worked per day, except in those cases in which the legal disposition is set to the contrary.
Item 2. Maximum and minimum quote tops.
1. The maximum ceiling for the contribution base to the General Scheme shall be EUR 3,751,20 per month from 1 January 2017.
2. From the date referred to in paragraph 1, the minimum contribution ceiling for occupational accident and occupational disease contingencies shall be equal to the minimum inter-professional salary in force at any time, increased by the a pro rata of the maturity perceptions higher than the monthly payment received by the employee, without being less than EUR 825,60 per month.
Article 3. Maximum and minimum contribution bases.
For the year 2017, the contribution to the General Scheme for common contingencies shall be limited for each group of professional categories for the following minimum and maximum bases:
| Group | Professional Categories | Minimum Bases - Euros/month | Maximum Bases - Euros/month | |||
|---|---|---|---|---|---|---|
| Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute. | 1.152.90 | 3.751.20 | ||||
| 2 | Technical Engineers, Perits, and Entitled Helpers. | 956.10 | 3.751, 20 | |||
| 3 |
831.60 | 3.751.20 | 3.751.20 | |||
| 4 | Help Not Titled. | 825.60 | 3.751.20 | |||
|
5 | Administrative Officers. | 825.60 | 3.751.20 | |||
| 6 | Subalternate. | 825.60 | 3.751.20 | |||
|
7 |
825.60 | 3.751.20 |
| Group | Professional Categories | Minimum Bases - Euros/day | Maximum Bases - Euros/day |
|---|---|---|---|
| 8 |
2752 | 125.04 | |
| 9 | Third and Specialist Officers | 27.52 | 125.04 |
|
10 | Peons | 2752 | 125.04 |
|
11 | Workers under eighteen years, whatever your professional category. | 27.52 | 125.04 |
Article 4. Quote Types.
As of January 1, 2017, the rates of the General Regime will be as follows:
a) For common contingencies, 28.30 percent, of which 23.60 percent will be in charge of the company and 4.70 percent in charge of the worker.
(b) For the contingencies of occupational accidents and occupational diseases, the rates of the premium rate laid down in the fourth additional provision of Law 42/2006 of 28 December 2006 on Budgets shall apply. State generals for the year 2007, with the resulting premiums being the sole responsibility of the company.
Article 5. Additional contribution for overtime.
The remuneration to be paid by workers for the concept of overtime is subject to an additional levy, which shall not be computable for the purpose of determining the regulatory basis for the benefits.
The additional levy for the overtime-motivated overtime will be made by applying the rate of 14.00 percent, of which 12.00 percent will be in charge of the company and the 2.00 percent in charge of the company. worker.
The additional levy for overtime that does not have the consideration referred to in the previous paragraph will be made by applying the 28.30 percent rate, of which 23.60 percent will be in charge of the company and 4.70 percent. percent by the worker.
Article 6. Contributions during situations of temporary incapacity, risk during pregnancy, risk during natural lactation, maternity and paternity, and in cases of compatibility of maternity or paternity allowance with periods of rest in Part-time regime of working time.
1. The obligation to list remains during situations of temporary incapacity, risk during pregnancy, risk during natural lactation and the enjoyment of periods of rest by maternity or paternity, even if they involve a cause of suspension of the employment relationship.
2. In the situations referred to in the preceding paragraph, the contribution basis applicable to the common contingencies shall be that corresponding to the month preceding the date of the incapacity, the situations of risk during pregnancy or risk during natural breast-feeding, or at the beginning of the enjoyment of periods of maternity or paternity leave.
For the application of the provisions of the preceding paragraph, the following rules will be taken into account:
First.-In the case of remuneration that is satisfied on a daily basis, whether or not the worker remained in the company during the whole of the preceding calendar month, the amount of the contribution base of that month was divided by the number of days to which the quotation relates. The resulting quotient shall be the daily basis of quotation, which shall be multiplied by the number of days in which the worker remains in a situation of temporary incapacity, risk during pregnancy, risk during natural lactation or the enjoyment of periods of maternity or paternity leave to determine the basis of contribution during that situation.
Second.-When the worker had a monthly remuneration and had stayed in the company for the entire calendar month prior to the start of those situations, the basis of the listing of that month would be divided by 30. If it has not remained high in the company for the whole of the preceding calendar month, the amount of the listing basis for that month shall be divided by the number of days referred to in the quotation. In both cases, the resulting quotient will be the daily basis of quotation, which will be multiplied by 30 to remain all month in the situation of temporary incapacity, risk during pregnancy, risk during the natural lactation or enjoyment of the periods of maternity or paternity leave, or the difference between that number and the number of days you have actually worked in that month.
Third.-When the worker has entered the company in the same month in which he has initiated any of the situations referred to in this article, it shall apply to that month as set out in the preceding rules.
3. The provisions of the preceding paragraph shall apply in order to calculate the contribution base, for the purposes of the contingencies of occupational accidents and occupational diseases, during situations of temporary incapacity, at risk during the pregnancy, risk during natural lactation and maternity or paternity. However, in order to determine the contribution to be made by the concept of overtime, the average of those actually carried out and quoted during the year immediately preceding the date of the year immediately preceding the date of initiation of such situations. To this end, the number of hours made shall be divided by 12 or 365, depending on whether the worker's remuneration is satisfied or not on a monthly basis.
4. Except in cases where the contrary is established by law, in no case shall the basis of contributions for common contingencies, in the situations referred to in this Article, be lower than the minimum basis in force at any time corresponding to the professional category of the worker. For this purpose, the corresponding subsidy shall be updated from the date of entry into force of the new minimum contribution base.
5. In the case of accidents at work and occupational diseases, during periods of absence due to temporary incapacity and other situations with a suspension of the employment relationship with a contribution obligation, the rate shall continue to apply. of the contribution corresponding to the respective economic activity or occupation, in accordance with the premium rate laid down in the fourth provision of Law 42/2006 of 28 December 2006.
6. Where the receipt of the maternity or paternity allowance is compatible with the enjoyment of the rest periods on a part-time basis, the contribution base shall be determined by the following two commands:
(a) The basis for the subsidy, in proportion to the working time portion of the rest period.
(b) Remuneration subject to quotation, in proportion to the day actually performed.
Article 7. Contribution to the high level of remuneration.
1. Where the worker remains in the General Social Security Scheme and the obligation to list under Article 144.2 of the recast text of the General Law on Social Security, approved by the Royal, is maintained. Legislative Decree 8/2015 of 30 October, without receiving any computable remuneration, shall be taken as the basis of quotation the minimum corresponding to the group of its professional category. For the purposes of listing for the contingencies of occupational accidents and occupational diseases, the minimum contribution ceiling set out in Article 2.2 of this order shall be taken into account.
2. The provisions of the preceding paragraph shall not apply to the situations provided for in the Order of the Ministry of Labour and Social Security of 27 October 1992 for which instructions are given in relation to the contribution to the General Regime. of the Social Security of civil servants included in the field of application of such a scheme, during periods of unpaid leave or leave, temporary suspension of duties, compliance with the military service or the provision of services replacement social and post-term period for change of destination.
Article 8. Basis for listing in the protected unemployment situation.
1. During the receipt of the unemployment benefit due to the termination of the employment relationship, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list shall be the basis for the provision by unemployment, determined in accordance with Article 270.1 of the recast text of the General Law on Social Security, with respect, in any case, to the amount of the minimum basis for common contingencies provided for in each professional category; having such a basis on the basis of common contingencies for the purposes of the Social Security.
2. During the receipt of the unemployment benefit by temporary suspension of the employment relationship or by temporary reduction of working time, either by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute, adopted by Royal Decree-Law 2/2015 of 23 October, or by virtue of a judicial decision taken within the framework of an insolvency proceedings, the basis for the contribution to the Social Security of those workers the legal obligation to list will be the equivalent of the average of the bases of the last six months of listed occupation, by common contingencies and by contingencies of occupational accidents and occupational diseases, prior to the legal status of unemployment or at the time the legal obligation to list is terminated.
3. The resumption of the unemployment benefit in the cases of suspension of the duty will result in the resumption of the obligation to list on the basis of the contribution indicated in the preceding paragraphs at the time of the birth of the right.
4. Where the right to unemployment benefit had been extinguished and, pursuant to Article 269.3 of the recast of the General Social Security Act, the worker chooses to reopen the initial right, the basis of contribution to the Social security shall be as referred to in paragraph 1 of this Article, corresponding to the time of birth of the right for which the right to opt or, where appropriate, those referred to in paragraph 2 of this Article, corresponding to the time of the birth of the the right to opt for.
5. During the receipt of the benefit, only the basis of the quotation referred to in the preceding paragraphs shall be updated where it is lower than the minimum social security contribution base in force at any time corresponding to the group of the contribution of the worker at the time of the legal situation of unemployment and up to that ceiling.
6. During the receipt of the unemployment benefit from the training and apprenticeship contract, the rules laid down in the preceding paragraphs shall apply, except in the cases referred to in paragraph 2, where the Social security contributions shall be made by applying the single quotas referred to in Article 44.1 of this order, and, in any case, as provided for in Article 273 of the recast text of the General Law on Social Security.
Article 9. Contribution to the situation of pluriemployment.
1. Where the worker is in a multi-employment situation, the following rules apply:
a) For common contingencies:
First. The maximum ceiling of the quotation bases, set at EUR 3,751,20 per month, shall be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.
Second. -Each of the companies will be quoted by the computable remuneration concepts that satisfy the worker, with the limit corresponding to the fraction of the maximum ceiling assigned to him.
Third. The minimum base corresponding to the worker, according to his professional category, will be distributed among the different companies and will be applied for each one of them in the same way as the one indicated for the maximum ceiling. If the worker concerned was given different minimum rates of contribution for his work classification, the minimum base of higher value would be taken for distribution.
b) For occupational accident and occupational disease contingencies:
First. The maximum ceiling of the contribution base, set at EUR 3,751,20 per month, shall be distributed among all the companies in proportion to the remuneration paid to the worker in each of them.
Second. The minimum quote ceiling will be distributed among the different companies and will be applied for each of them in the same way as the one indicated for the maximum ceiling.
Third. The basis of quotation shall be for each undertaking as referred to in Article 1, with the limits assigned to it in accordance with the above rules.
2. In the event that one of the jobs involves the inclusion in the General Social Security Regime in the terms indicated in Article 136.2.c) and e) of the recast text of the General Law of Social Security, the distribution of the ceiling (a) a maximum of the contingency of occupational accidents and occupational diseases shall be carried out only for the purpose of determining the quotas corresponding to the contingencies commonly protected by both forms of inclusion, and the other concepts of joint recovery. To this end, a double distribution of the abovementioned maximum contribution ceiling will be made, one of which is to determine the contribution to occupational accidents and occupational diseases, as well as to vocational training, and the other to determine the Unemployment contribution and for the Wage Guarantee Fund.
3. The pro rata referred to in the preceding paragraphs shall be carried out at the request of the undertakings or workers concerned. The distribution thus determined shall have effect from the settlement of quotas corresponding to the month in which the existence of the situation of pluriemployment is established, except in the case of periods in which the obligation of the Quote.
4. The provincial addresses of the General Treasury of Social Security or its administrations, on its own initiative or at the request of the worker or employer concerned, may rectify the distribution between the various undertakings, carried out in accordance with the provided for in paragraph 1, where, in accordance with that distribution, deviations are produced in the resulting contribution bases.
Article 10. Contribution of the artists.
1. As from 1 January 2017, the maximum basis for contributions by common contingencies for all professional categories of artists referred to in Article 32.3 of the General Regulation on the listing and settlement of other rights of the Social security, approved by Royal Decree 2064/1995, of December 22, will be of 3,751,20 euros a month.
The maximum ceiling on the basis of contributions due to the activities carried out by an artist, for one or more companies, will be annual and will be determined by the annual increase in the maximum monthly basis indicated.
2. The listing bases for determining the price of the artists, as provided for in Article 32.5.b) of the general regulation referred to in the preceding paragraph, shall be, as from 1 January 2017 and for all trading groups, the following: following:
| Integrations | Euros/day |
|---|---|
|
Up to 425.00 euros | 249.00 |
|
425,01 and 764.00 euros | 315.00 |
|
Between 764.01 and 1,277,10 euros | 375,00 |
| 1,277.10 euros | 500,00 |
Article 11. Contribution of the Taurian professionals.
1. As from 1 January 2017, the maximum basis for common contingencies for all categories of taurine professionals referred to in Article 33.3 of the General Regulation on the listing and settlement of other rights of the Social security will be EUR 3,751.20 per month.
The maximum ceiling of the bases of quotation for the taurine professionals will be annual and will be determined by the elevation to annual computation of the maximum monthly basis indicated.
2. The basis for listing the provisional liquidations by the Taurian professionals provided for in Article 33.5.b of the General Regulation referred to in the preceding paragraph shall be as from 1 January 2017 and for each group of quotation, the following:
| Group | Euros/day |
|---|---|
|
1 | 1.158.00 |
| 2 | 1,066.00 |
|
3 | 800.00 |
| 7 | 478.00 |
Article 12. Contribution to the Special System for the handling and packaging of fresh tomatoes within the General Social Security System.
The quota per tonne of fresh tomato packed or fraction of 500 or more kilograms is fixed at EUR 1.47.
In cases where the price per tonne referred to in the preceding paragraph is less than 75% of the total social security contributions for common contingencies, including the contribution of the workers, the companies will be obliged to present to the provincial directorate of the General Treasury of the corresponding Social Security or administration of the same the documents proof of the exports made, in the form and with the periodicity determined by the General Directorate of the General Treasury of Security Social.
Article 13. Bases and rates of contribution in the Special System for Agricultural Employed Persons established in the General System of Social Security.
1. Contribution basis for both common and professional contingencies during periods of activity:
(a) As from 1 January 2017, the monthly basis applicable for workers included in this special system providing services throughout the month shall be determined in accordance with Article 147 of the recast text of the General Law on Social Security, with the following maximum and minimum bases:
| Group | Professional Categories | Minimum Bases - Euros/month | Maximum Bases - Euros/month | |
|---|---|---|---|---|
| Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute. | 1.152.90 | 3.751.20 | ||
| 2 | Technical Engineers, Perits, and Entitled Helpers. | 956.10 | 3.751, 20 | |
| 3 | Chiefs Administrative and Workshop. | 831.60 | 3.751.20 | |
|
4 |
825.60 | 3.751.20 | ||
|
| Administrative Officers. | 825.60 |
| |
| Subalters. | 825.60 | 3.751.20 | ||
|
7 |
825.60 | 3.751.20 | ||
| First and second officers. | 825.60 |
| ||
| and Specialist Officers. |
9 |
9 | 825.60 | 3.751.20 |
| 10 | Peons. | 825.60 | 3.751.20 | |
|
11 | Workers under 18 years. | 825.60 | 3.751.20 |
Companies that opt for this monthly listing should communicate that option to the General Treasury of Social Security at the beginning of the workers ' activity, in the terms and conditions it determines. such a common social security service.
This mode of quotation must be maintained throughout the period of service provision, the completion of which must also be communicated to the General Treasury of Social Security, in the terms and conditions which it is determine.
When workers start or finish their activity without matching the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, the contribution shall be carried out in proportion to the days worked in the month.
This mode of monthly contribution shall be compulsory for employed persons on an indefinite basis, not including those for whom they provide services on a permanent basis, for which it will be optional.
(b) As from 1 January 2017, the daily basis of the actual day contributions for each of the groups of workers engaged in agricultural work for the employed and for which there was no other opted for the method of listing provided for in paragraph 1 (a) above shall be determined in accordance with Article 147 of the recast text of the General Law on Social Security, with the application of the following maximum bases and minimum:
| Group | Professional Categories | Minimum Daily Bases of Quote - Euros | Daily Max Bases of Quote - Euros | |
|---|---|---|---|---|
| Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute. | 50.13 | 163.10 | ||
| 2 | Technical Engineers, Perits, and Entitled Helpers. | 41.57 | 163.10 | |
| Chiefs Administrative and Workshop. | 36.16 | 163.10 | ||
| 4 |
35.90 | 163.10 | ||
| 5 | Administrative Officers. | 35.90 |
| |
| Subalters. | 35.90 | 163.10 | ||
|
7 |
35.90 | 163.10 | ||
| First and second officers. | 35.90 | 163.10 | ||
| Third and Specialist Officers. | 35.90 | 163.10 | ||
| 10 | Peons. | 35.90 | 163.10 | |
|
11 | Workers under 18 years. | 35.90 | 163.10 |
When 23 or more actual days are made in the calendar month, the quotation basis corresponding to them shall be that set out in paragraph 1.a) of this article.
2. In the year 2017, the applicable monthly contribution basis for the employed persons included in this special system during the periods of inactivity shall be EUR 825,60.
Quotation for these periods of inactivity will be determined by applying the following formula:
C = [(n/N)-(jr x 1,304 /N)] bc x tc
In which:
C= The value of the quote.
n= Number of days in the special system without quotation by monthly quotation bases.
N= Number of days of high in the special system in the calendar month.
jr= Number of days in the calendar month in which actual days were taken.
bc= Monthly Quote Base.
tc= The applicable quote type, as referred to in point 3.b).
In no case, the application of the above formula can result in C reaching a value less than zero.
When workers are not listed on this special system for a full calendar month, the contribution for the periods of inactivity shall be carried out on a proportional basis to the days on the high in that month.
3. The rates applicable to the contribution of the employed persons included in this special scheme shall be as follows:
a) During periods of activity:
For the common contingency contribution, in respect of the workers surveyed in the contribution group 1, 28.30 percent, with 23.60 percent in charge of the company and 4.70 percent in charge of the worker.
With regard to workers surveyed in the 2 to 11 contribution groups, 22.90 percent, the company's 18.20 percent, and the worker's 4.70 percent.
For the contribution of occupational accidents and occupational diseases, the rates of the premium rate set out in the fourth provision of Law 42/2006 of 28 December 2006 shall apply. the resulting premiums at the sole expense of the company.
b) During the periods of inactivity, the rate of contribution shall be 11.50%, with the resulting contribution being the sole responsibility of the worker.
4. During the year 2017, the following reductions in business contributions will be applied to the contribution to this special system during periods of activity with the provision of services:
(a) In the listing for the workers in the listing group 1, a reduction of 8,10 percentage points of the contribution basis shall be applied, resulting in an effective rate of contribution 15.50 percent common.
In no case will the resulting business share be greater than EUR 279.00 per month or EUR 12,13 per day.
(b) In the contribution to the employees in the contribution groups 2 to 11, the reduction shall be in accordance with the following rules:
1. For trading bases equal to or less than EUR 986,70 per month or EUR 42.90 per day, a reduction of 6,97 percentage points of the contribution basis shall be applied, resulting in an effective rate of 11.23 percent common contingencies for contingencies.
2. For bases of quotation higher than the amounts indicated in the preceding paragraph, and up to EUR 3,751,20 per month or EUR 163,10 per day, the percentage resulting from the application of the following shall apply to them. formulas:
For monthly quotation bases the formula to apply will be:
For trading bases for real days the formula to apply will be:
However, the resulting business share may not be less than EUR 76.09 per month or EUR 3,31 per day.
5. During situations of temporary incapacity, risk during pregnancy and risk during natural breast-feeding, as well as maternity and parenthood caused during the activity, the contribution shall be made on the basis of the hiring of workers:
(a) For agricultural workers with an indefinite contract, the contribution during these situations shall be governed by the general rules applicable to the General Social Security System.
In accordance with the provisions of Article 115 of Law 48/2015 of 29 October 2015, the rate to be applied shall be as follows:
1. º For workers surveyed in the listing group 1, the rate of 15.50 percent, applicable to the base of contributions for common contingencies.
2. º For workers surveyed in the 2 to 11 contribution groups, the rate of 2.75 percent, applicable to the base of contributions for common contingencies.
(b) In respect of agricultural workers on a temporary and fixed contract, the provisions of paragraph (a) shall apply in respect of the days engaged in those who have not been able to provide their services by be in any of the situations listed above.
As to the days in which the provision of services is not planned, these workers will be obliged to enter the contribution for the periods of inactivity, except in the case of perceived maternity and paternity allowances, which shall be taken into account for periods of effective contribution for the purposes of the corresponding retirement benefits, permanent incapacity and death and survival.
6. During the perception of the contributory level unemployment benefit, if it is to be listed in this special scheme, the contribution basis shall be that laid down in Article 8.
The quote type will be 11.50 percent.
7. For workers included in the special scheme, the additional contribution for overtime referred to in Article 115.do.3 of Law 48/2015 of 29 October 2015 shall not apply.
Article 14. Bases and types of contributions in the Special System for Home Employees, established in the General System of Social Security.
1. As of 1 January 2017, the basis for contributions to this special system for contingencies shall be determined on the following scale, depending on the remuneration received by the household employees for each employment relationship:
| Increased Monthly Remuneration with the Ratio of Extraordinary Pages - Euros/month | Quote Base - Euros/month |
|
|---|---|---|
|
1. º | Up to 188.61 | 161.29 |
| 2. º | From 188.62 to 294.60 | 266.84 |
|
3. | From 294.61 to 40,80 | 372.39 |
| 4. º | From 40,81 to 506.80 | 477.96 |
|
5. | From 506.81 to 612.90 | 583.52 |
|
6. | From 612.91 to 718.20 | 689.09 |
|
7. | From 718.21 to 825.65 | 825.60 |
| 8. | From 825.66 | 862.44 |
For the purposes of determining the monthly remuneration of the household employee, the amount collected on a monthly basis shall be increased, in accordance with Article 147.1 of the recast of the General Law of the Social security, with the proportional portion of the extraordinary payments that the employee is entitled to receive.
2. During the year 2017, the rate of contribution for common contingencies, on the basis of the corresponding contribution as indicated in the previous section, will be 26.50 percent, with 22.10 percent from the employer and 4.40 percent from employee charge.
3. For the contribution of professional contingencies, on the basis of the contribution referred to in paragraph 1, the rate of contribution provided for in the premium rate approved by the fourth additional provision of Law 42/2006 of 28 of December, the resulting quota being the sole charge of the employer.
4. In accordance with the provisions of the single transitional provision of Law 27/2011 of 1 August on the updating, adjustment and modernisation of the social security system, the effects of which have been extended by the additional provision octagesima seventh of Law 48/2015, of October 29, during the financial year 2017 will be applicable a reduction of 20 percent in the business contribution to the contribution to Social Security for common contingencies in this special system.
It will be beneficiaries of such reduction for employers who have contracted, in any form of contract, and discharged from the General Regime to a household employee as of January 1, 2012, provided that the the employee would not have been registered as a full time Home Employee Special Scheme, for the same employer, within the period from 2 August to 31 December 2011.
This reduction in quotas will be extended with a bonus of up to 45 percent for large families, in the terms provided for in Article 9 of Law 40/2003 of 18 November, for the protection of families. numerous.
These benefits to the Social Security from the employer shall not be applicable in the cases where the employees of the household who provide their services for less than 60 hours per month per employer assume compliance of the obligations relating to the framing, listing and collection of such special system, in accordance with the provisions of the additional twenty-fourth provision of the recast text of the General Law on Social Security.
Section 2. Special social security scheme for self-employed or self-employed workers
Article 15. Bases and types of quotation.
As of 1 January 2017, the basis and rates of contributions for common contingencies under this special scheme will be as follows:
1. Types of contributions for common contingencies: 29.80 percent. If the person concerned is subject to protection by professional contingencies or by cessation of activity, it shall be 29.30%.
When the self-employed or self-employed person does not have temporary disability protection under the scheme, the rate of contribution shall be 26.50%.
Workers included in this special scheme who are not covered by the protection afforded to contingencies arising from accidents at work and occupational diseases shall make an additional contribution equivalent to the 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters VIII and IX of Title II of the recast text of the General Law on Social Security.
2. Quote bases:
(a) Minimum contribution basis: EUR 893,10 per month.
b) Maximum contribution basis: EUR 3,751,20 per month.
3. The contribution base for self-employed workers who, at 1 January 2017, are less than 47 years of age will be the one chosen by them, within the limits representing the minimum and maximum basis.
Equal choice may be made by self-employed persons who at that date have an age of 47 years and their contribution base in the month of December 2016 has been equal to or greater than EUR 1,964,70 per month, or cause high in This special scheme.
Self-employed persons who, as at 1 January 2017, are 47 years of age, if their contribution base is less than EUR 1,964,70 per month, shall not be eligible for a base of more than EUR 1,964,70 per month, unless exercise their option in such a way before 30 June 2017, which shall have effect from 1 July of the same year, or in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to be at the front of the same and to be discharged in this special regime with 47 years of age, in which case it will not exist such limitation.
4. The contribution base of self-employed persons who, as at 1 January 2017, are aged 48 or over, shall be between the amounts of EUR 963,30 and EUR 1,964,70 per month, except in the case of the surviving spouse of the holder of the business which, as a result of the death of the latter, has had to face the same and be discharged in this special scheme with 45 or more years of age, in which case the choice of bases shall be between the amounts of 893,10 and EUR 1,964,70 per month.
However, the basis for the contribution of self-employed workers who have previously been 50 years of age in any of the schemes under the Social Security system five or more years will have the following amount:
(a) If the last credited contribution basis has been equal to or less than EUR 1,964,70 per month, it shall be listed on a basis between EUR 893,10 per month and EUR 1,964,70 per month.
(b) If the last credited contribution basis has been higher than EUR 1,964,70 per month, it shall be listed on a basis of between EUR 893,10 per month and the amount of that increased by 1,00%.
The provisions of paragraph (b) above shall also apply in respect of self-employed persons who, at 48 or 49 years of age, have exercised the option provided for in the second subparagraph of Article 132 (4) (2). of Law 39/2010 of 22 December of the General Budget of the State for the year 2011.
5. Workers whose discharge in this special scheme has been carried out on their own initiative as a result, in turn, of a discharge in the General Social Security Scheme or in another scheme of employed persons may be eligible, either the age at the time of the discharge, between maintaining the basis of quotation for which they were trading in the scheme in which they caused a discharge or choosing a basis of contribution by applying the general rules laid down, for such purposes, in this scheme special.
6. Self-employed persons engaged in street or street sales (CNAE 4781 Retail trade in foodstuffs, beverages and tobacco in sales and market places; 4782 Retail trade in textile products, clothing and clothing and clothing and clothing) (a) footwear in sales and market places; 4789 retail trade in other products in sales and markets; and 4799 Other retail trade not carried out in establishments or in retail or market places) may choose to minimum basis for listing, during the year 2017, a basis of 893,10 euro per month or a basis of 825.60 Monthly euros.
Self-employed workers engaged in home sales (CNAE 4799) will also be able to choose as a minimum basis for the year 2017 a base of 893,10 euros per month or a base of 491.10 euros per month.
7. The first subparagraph of paragraph 6 shall apply to the working partners of the associated worker cooperatives engaged in the street sale who receive income directly from the buyers.
In such cases, in the case where it is credited that the street sale is carried out in traditional markets or "markets", with sales hours less than eight hours a day, it will be possible to choose between a list of 893,10 monthly euros or a base of 491.10 euros per month.
The choice of quotation bases provided for in the preceding paragraph shall also apply to persons who are individually engaged in the street sale in traditional markets or "markets" with sales hours. less than eight hours per day, provided that they do not have their own fixed establishment or produce the items or products they sell.
In any case, it must be made compulsory for the contingencies of occupational accidents and occupational diseases, applying, on the basis of the chosen quotation, the rate of premiums referred to in paragraph 9.
8. In the cases referred to in paragraphs 6 and 7, as they are exclusive sales activities, there are no cases where, in addition, the products to be sold are manufactured or manufactured.
9. For the contingencies of occupational accidents and occupational diseases, the rates of the premium rate laid down in the fourth additional provision of Law 42/2006 of 28 December 2006 on the same basis of contribution as chosen by the stakeholders for common contingencies.
10. Self-employed workers who, by reason of their work as an employed person at the same time, have paid contributions in 2016, with regard to common contingencies under the multi-activity scheme and taking into account both the business and the the worker in the General Regime, as well as those in the special scheme, for a sum equal to or greater than EUR 12,368,23 shall be entitled to a refund of 50% of the excess in which his contributions are paid exceed that amount, with the ceiling of 50% of the quotas entered into the scheme special reason for their contribution to the common contingencies of compulsory coverage.
The return will be made at the request of the person concerned, which will be made in the first four months of 2017.
11. The worker members of the associated worker cooperatives engaged in the street sale who have been included in the Special Scheme of Workers for the Account of Own or Autonomy in accordance with the provisions of Article 120.4. 8 of the Law 2/2008, of December 23, of General State Budgets for the year 2009, will be entitled, during 2017, to a reduction of 50 percent of the quota to enter.
Also, the worker cooperative members of the associated cooperative working cooperatives who have started their activity and who are included in the special scheme from 1 January onwards will also be entitled to this reduction. January 2009.
The reduction shall be applied to the fee to be applied, on the basis of the minimum basis chosen in accordance with paragraph 7, the rate of contribution applicable in accordance with paragraph 1.
12. In respect of self-employed workers who at some point in the year 2016 and at the same time have employed a number of employed persons equal to or more than 10 employed at their service, the minimum contribution base shall be equal to the minimum basis for the workers covered by the levy group 1 of the General Scheme which, for the year 2017, is fixed at EUR 1,152,90 per month.
13. The self-employed persons included in this special scheme under the provisions of Article 305.2.b) and e) of the recast text of the General Law on Social Security, with the exception of those who cause initial discharge in the case of the For the first 12 months of its activity, from the date of the discharge, they shall have a minimum value contribution base equal to that provided for as a minimum basis for the workers in the General Regime's contribution group 1, fixed for the year 2017 at 1,152,90 euro per month.
14. For the purposes of Article 313 of the recast text of the General Law on Social Security, the amounts corresponding to the various percentages of the contribution base for which the workers included in the levy may be eligible In the case of multi-activity with full-time or part-time working hours of more than 50%, the following shall be the case for the year 2017: EUR 446,70, where the base chosen is 50% of the minimum base of the EUR 669.90, when it corresponds to 75%, and EUR 759.00, when it coincides with 85% percent of that minimum base.
Article 16. Bases and types of contributions in the Special System for Agricultural Own Account Workers, established in the Special Regime of Social Security of Workers for Account Own or Autonomous.
1. From 1 January 2017, the bases of contribution to this special system shall be those established in general for the Special Regime of Workers for Own or Autonomous Account in the preceding article.
2. The common contingency contribution rates shall be as follows:
(a) In respect of compulsory cover contingencies, where the worker has chosen to make a basis of contribution from a base of between EUR 893,10 per month and EUR 1,071,60 per month, the rate of contribution It will be 18.75 percent.
If the worker is listed on a basis of contribution of more than EUR 1,071,60 per month, the amount exceeding the amount of the contribution shall apply to the contribution rate of 26.50%.
b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the interest rate of the person concerned shall be 3,30%, or 2,80% if the The person concerned is subject to protection by professional contingencies or by cessation of activity.
3. For the contingencies of occupational accidents and occupational diseases, the provisions of Article 15.9 shall apply.
In the case of workers who have been framed in the Special Agrarian Regime, they have gone into this special system and have not opted for the coverage of all the professional contingencies, a quota resulting from the application of the rate of 1,00 per cent to the contribution base chosen shall continue to be paid, as a cover for the contingency of permanent incapacity and death and survival.
4. Similarly, workers included in this special system who have not chosen to cover, in the field of protection provided, all the contingencies of occupational accidents and occupational diseases, shall carry out a additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters VIII and IX of Title II of the recast text of the General Law on Social Security.
Section 3. Special Social Security Regime for Seafarers
Article 17. Applicable rules.
1. The provisions of Articles 1 to 9 of this Chapter shall apply to employed persons and persons treated as members of the Special Regime for the Social Security of the Workers of the Sea, without prejudice to the provisions of Articles 1 to 9 of this Chapter. common contingencies, for the application of the workers included in the second and third groups of the weightings referred to in Article 11 of Law 47/2015 of 21 October 2015 on the social protection of workers working people in the maritime-fisheries sector.
2. The contribution for all the contingencies and protected situations of the self-employed persons included in the first contribution group referred to in Article 10 of Law 47/2015 of 21 October shall be governed by the provisions of the regulatory regulation of the Special Scheme of Workers for Own or Self-Employed.
3. As of 1 January 2017, the rate of contribution for the common contingencies of self-employed persons shall be 29.30%, when they are made compulsory for protection by professional contingencies.
Section 4. Special Social Security Regime for Coal Mining
Article 18. Peculiarities in the contribution of the Social Security Special Regime for Coal Mining.
1. During the receipt of the unemployment benefit, if it corresponds to the Special Scheme for Coal Mining, the contribution base shall be the standard in force corresponding to the category or professional craft of the worker in question. the time of the legal situation of unemployment. Such a contribution basis shall be updated in accordance with the basis in force at any time corresponding to the category or professional craft of the worker at the time of the legal situation of unemployment.
2. The contribution by common contingencies, in respect of workers belonging to newly created professional categories or specialties which are not assigned the corresponding standard base, and until it is determined, shall be made in function of the basis of contribution for accidents at work and occupational diseases.
This criterion will also apply to the assumptions of professional categories or specialties that, having disappeared, will be re-created again.
3. The quotation in the special agreement signed in the Special Regime for Coal Mining shall be as follows:
(a) Categories or professional specialties that have a standardized basis of quotation, at the time of subscription of the special agreement. In the scenarios outlined, the following rules apply:
First. The initial basis of quotation corresponding to the special agreement shall be the standard basis in force at the time of the subscription of the agreement for the professional category or specialty to which the worker belonged. The successive listing bases shall be equivalent to the standard bases which, in each financial year, are fixed for the respective professional category or craft.
Second. -If the standard basis of the professional category or specialty concerned has, in the relevant economic year, a lower amount than the special agreement, it shall remain unchanged until the the standard base to be set is a value equal to or greater than that of the special agreement.
Third.-In the event that the professional category or specialty to which it belonged, the worker who signed the special agreement, at the time, disappears, the contribution base of the special agreement may be updated. in accordance with the provisions of Article 6.2.2 of Order TAS/2865/2003 of 13 October 2003 governing the special convention in the social security system, which may be increased by a maximum of the percentage of variation of the minimum basis for listing in the General System of Social Security.
As from the time the normalized listing basis for the relevant professional category or specialty is reestablished, the basis for listing in the special agreement will be the basis for the creation of the new category normalized, without prejudice to the second rule.
b) New professional categories or specialties that do not have a standard base fixed at the time of the special convention subscription.
In the cases indicated, the basis for listing, at the time of subscription of the special agreement, shall be that which results from the application of the procedure laid down in Article 6.2.1.b) of Order TAS/2865/2003 of 13 October 2003. The initial base so determined shall be replaced by the standard basis which, for the professional category or craft, is fixed by the Ministry of Employment and Social Security.
4. For the purposes of determining the contribution by pensioners of permanent incapacity, in the cases referred to in Articles 20 and 22 of the Order of 3 April 1973, for the application and development of Decree 298/1973 of 8 February 1973, updating of the Special Scheme for Social Security for Coal Mining, and where there is no standard basis for listing corresponding to the professional category or specialty occupied by pensioners, in all or some of the periods to be taken into account for the calculation of the retirement pension and for the purposes of determining the amounts to be deducted from the retirement pension, the following rules apply:
First.-It shall be taken into account as a basis of quotation and for the periods indicated the basis of quotation fixed for the professional category or specialty concerned, prior to its disappearance.
Second. The quoted basis shall be increased by applying the percentage of the increase which the minimum basis for listing in the General Regime corresponding to the listing group in which it was placed. the professional category or craft to which the worker belongs, at the time, the worker.
5. For the purposes of the calculation of the standard quotation bases, the General Treasury of Social Security shall take the days worked and released in the General File of Affiliation, according to the information provided by the companies in the sector in accordance with the obligations set out in the General Regulation on the registration, affiliation, high, low and variations of data of workers in social security, approved by Royal Decree 84/1996 of 26 January.
Section 5. Rd Quotation-reducing coefficient to companies excluded from any contingency and to collaborating companies
Article 19. Coefficients applicable to companies excluded from any contingency.
From 1 January 2017, the reducing coefficients to be applied to the fees payable by the companies excluded from any contingency shall be as follows:
(a) In companies excluded from the contingency of temporary incapacity arising from common illness or non-work accident, the coefficient 0.045 shall be applied, corresponding to 0,038 to the business quota and 0,007 to the quota of the worker.
(b) In the cases referred to in the second subparagraph of paragraph 2, first subparagraph, of the fifth transitional provision of Royal Decree 480/1993 of 2 April 1993, which is integrated into the General System of Social Security The Special Scheme of Social Security of Local Government Officials shall apply the coefficient 0,020, corresponding to 0,017 to the business quota and 0,003 to the fee charged by the worker.
(c) In the event of exclusion from temporary incapacity, maternity, paternity, risk during pregnancy and risk during natural lactation, in respect of public servants and other staff, refers to the additional third provision of the recast text of the General Law of Social Security, the coefficient 0,055 shall apply, corresponding to 0,046 to the business contribution and 0,009 to the contribution of the worker.
Article 20. Coefficients applicable to undertakings authorised to cooperate voluntarily in the management of social security.
From 1 January 2017, the coefficient of reduction applicable to undertakings authorized to cooperate voluntarily in the management of the economic benefit of temporary incapacity arising from common illness or accident In the form provided for in Article 102.1.b) of the recast text of the General Law of Social Security, it will be 0.045 on the quota that would correspond to the absence of collaboration.
Article 21. Application of the reducing coefficients.
The amount to be deducted from the quotation in the cases referred to in the preceding articles shall be determined by multiplying by the coefficients indicated or the sum of the same, if any, the full quota resulting from the application of the the single rate in force for the relevant trading bases.
Section 6. Coefficient applicable to determine quote on assumptions special convention
Article 22. Applicable coefficients.
1. The following coefficients shall apply from 1 January 2017 in the special agreement:
(a) Where the special convention is intended to cover all benefits arising from common contingencies, except for temporary incapacity, risk during pregnancy, risk during breast-feeding natural, maternity and fatherhood, 0.94.
(b) Where the special agreement had been concluded before 1 January 1998 and covers the coverage of retirement benefits, permanent incapacity and death and survivor's survival common and social services, the 0.77.
(c) In the cases of special agreement concluded before 1 January 1998 by workers hired on a part-time basis and in the cases of reduction of the working day with a proportional reduction in salary, the 0.77. If the special agreement had been concluded after 1 January 1998, in the cases indicated or during the situation of a special high motivated by a statutory strike or a lockout, 0,94.
(d) In the case of workers receiving unemployment benefit, entitled to a contribution for the retirement pension, who subscribe to the special convention governed by Article 24 of Order TAS/2865/2003 of 13 December 2003, October:
For the entire contribution base chosen by the person concerned, for the coverage of the contingencies of permanent disability and death and survival, the 0.14.
By the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, 0.80 at every moment, the 0.80.
If the special agreement had been concluded before 1 January 1998 or brought its cause of authorized employment regulation files prior to that date, the following coefficients shall apply:
For the entire contribution base chosen by the person concerned, for the coverage of permanent disability and death and survival contingencies, 0.33.
For the difference between that quotation base and the one by which the State Employment Public Service, for the coverage of the retirement contingency, is at every moment, 0.40.
e) In the special agreements regulated by Royal Decree 2805/1979 of 7 December 1979 on the inclusion in the General System of Social Security of Spaniards not resident in national territory who have the status of officials or employees of international intergovernmental organisations, where they have been signed before 1 January 2000, shall apply the 0,77. To those subscribed after that date shall be of application the 0.94.
(f) In the cases of a special agreement signed by those who are to serve in the European Union Administration, for the coverage of permanent disability benefits, 0.25.
g) In the special agreements signed under the Royal Decree 996/1986 of 25 April, which regulates the subscription of a special convention for emigrants and children of emigrants, 0.77 will apply.
(h) In the special agreements signed under Royal Decree 615/2007 of 11 May, which regulates the Social Security of caregivers of persons in a situation of dependence, 0.77 will apply. A contribution shall also be made for vocational training in a value equivalent to 0,20% of the contribution base referred to in Article 4.1 of the said royal decree.
(i) In the special agreements signed under the provisions of the first provision of Royal Decree 1493/2011 of 24 October 2011 governing the terms and conditions of inclusion in the scheme General of Social Security of persons participating in training programs, in development of the provision of the additional provision of Law 27/2011, of August 1, will apply the 0.77.
(j) In the special agreements signed under Royal Decree 156/2013 of 1 March 2013 regulating the subscription of a special convention for persons with disabilities who have special difficulties in insertion The work will be carried out at 0.89.
2. In order to determine the price in the cases referred to in the preceding paragraph, the full quota shall be calculated by applying to the levy base corresponding to the single rate of contribution in force in the General Regime, and the result obtained multiply by the coefficient that in each case corresponds, constituting the product that results the quota to be entered.
Section 7. Applicable Coefficient to determine quotation in assumptions of allowance for unemployment level of care
Article 23. Determination of the coefficient.
In order to determine the contribution to be made by the workers benefiting from the unemployment benefit referred to in Article 280 of the recast of the General Law on Social Security, including the Employed persons of a fixed character of the Special System for Workers on the Agricultural Account, established in the General Social Security Scheme, the reduction coefficient 0.20 shall be applied, to be deducted from the full quota result.
Section 8. Financing of the functions and activities attributed to mutual partners with social security in relation to the coverage of the economic benefit of temporary disability
Article 24. Determination of the quota fraction.
1. The financing of the functions and activities attributed to the mutual partners with the Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies in favor of the workers of the enterprises members who have chosen to formalise the coverage with them will be carried out during the year 2017 by the fraction of the quota referred to in Article 71.2 of the Regulation on the collaboration of those entities, approved by the Royal Decree 1993/1995, of 7 December, applying the coefficient of 0,051 on the corresponding full quota to the contribution of business and workers to common contingencies. This percentage shall be 0,055 for those mutuals who credit the financial insufficiency of the general coefficient on the basis of structural circumstances, all in terms which, in good time, are determined by the Directorate-General. General for the Management of Social Security, by means of a judgment given to the effect and published in the "Official State Gazette".
Notwithstanding the foregoing paragraph, in the Special System for Agricultural Employed Persons, established in the General System of Social Security, the determination of the proportion of the quota to which the Article 71.2 of the abovementioned cooperation regulation shall be carried out by applying the coefficient of 0,030 on the full share of the business and workers ' contribution for common contingencies; a coefficient of 0,033 for those mutuals who credit the financial insufficiency of that coefficient on the basis of structural circumstances, with the same requirements as those required in the preceding paragraph for the application of the specific coefficient for the assumptions of financial insufficiency on the basis of structural circumstances.
2. The proportion of the quota provided for in Article 76.2 of the Regulation referred to in the previous paragraph, which must be received by mutual partners with social security for the financing of the coverage of the economic benefit due to temporary incapacity of the workers included in the Special Scheme for the Own or Autonomous Workers ' Account and of the workers included in the Special System for Agricultural Own Account Workers, is fixed for the year 2017 in the the result of applying the rate of 2.70% or 3.20% to the corresponding listing basis, protection by professional contingencies or by cessation of activity is available.
Section 9. Coefficient to determine the contributions to charge of the mutual partners for social security and collaborating companies for support of services common, and percentage for determination of the envelope of the reservation by cessation of activity
Article 25. Applicable coefficients and percentage.
1. Contributions from mutual partners with social security for the support of the common social security services referred to in Article 75 of the general regulation on the listing and settlement of other rights of the Social security will be determined by applying the ratio of 16.00 percent.
The General Treasury of Social Security shall apply the coefficient referred to in the preceding paragraph on the fees entered in respect of each of the mutuals concerned, once the part relating to reinsurance has been discounted. mandatory.
2. The coefficient to determine the amount to be entered by the companies authorized to collaborate in the management of the health care and temporary incapacity arising from the contingencies of accidents of work and the occupational diseases as a contribution to the maintenance of the common services of social security and to the contribution to other general expenses and to the requirements of national solidarity.
This coefficient shall apply to the contributions of accidents at work and occupational diseases raised by permanent incapacity and death and survival.
3. For the purpose of the supplementary equalization reserve for the cessation of activity referred to in Article 95.2 (c) of the recast text of the General Law on Social Security, mutual partners with social security shall be required to enter the year 2017 in the General Treasury of Social Security an amount corresponding to the difference between the total net positive result of the previous financial year and the amount allocated to the stabilisation reserve that same year.
Section 10. Cotization to social security on special assumptions
Article 26. Increase in the business quota for common contingencies in short-term temporary contracts.
In contracts of a temporary nature whose effective duration is less than seven days, the business quota for Social Security for common contingencies will be increased by 36.00 percent. Such an increase shall not apply to contracts of interinity. It shall also not apply to the Special System for Agricultural Employed Persons established in the General Social Security Scheme.
Article 27. Contribution to the payment of wages on a retroactive basis.
1. Where wages are to be paid retroactively, the income of the liquidations to be paid for Social Security, unemployment, the Guarantee Fund and vocational training as a result of them shall be made within the time limits. Article 56 (1) (c) of the General Regulation on the collection of social security, approved by Royal Decree 1415/2004 of 11 June.
In such cases, the income shall be made by the corresponding supplementary settlement, to the end of which the bases, ceilings, rates and conditions in force in the months to which the said salaries correspond shall be taken.
2. In the same way, any consideration which may not be the subject of an early quantification, in whole or in part, for the purposes of the pro rata referred to in Article 1, to which the undertakings must conclude a settlement, shall be settled. complementary to the differences in contributions for the months of the year already elapsed, and to increase, in the relevant part, the outstanding contributions during the financial year 2017.
3. The additional liquidations referred to in the preceding paragraphs shall be drawn up in detail separately from each of the intervening months.
Article 28. Price for perceptions for holidays accrued and not enjoyed.
Perceptions for annual leave accrued and not enjoyed and that are paid to the end of the employment relationship will be the subject of liquidation and additional contribution to the month of the extinction of the contract.
The settlement and supplementary contribution shall comprise the days of the holiday period, even if they also reach the following calendar month or a new employment relationship is initiated during the holidays, without any pro-rata application, where appropriate, of the maximum contribution ceiling for the month or months concerned.
Notwithstanding the provisions of the preceding paragraph, in cases where, by law or in implementation thereof, it is established that the remuneration to be paid by the worker must include the proportional share corresponding to the the accrued holiday, the general listing rules shall apply.
Article 29. Quotation for the processing salaries.
According to the provisions of Article 268.6 of the recast text of the General Law of Social Security, the employer is the subject responsible for the fulfilment of the obligation to pay for the processing salaries in the Article 56 of the recast text of the Law of the Workers ' Statute, without prejudice to the right of the State to claim the amount of the quotas corresponding to those salaries in the terms provided for in the Article 56.5 of the latter law and in Royal Decree 418/2014 of 6 June 2014 amending the the procedure for dealing with complaints to the State for processing salaries in dismissal and other supplementary provisions.
The revenue of the corresponding quotas shall be made within the time limit provided for in Article 56.1.c. 4. of the General Regulation on the collection of social security.
Article 30. Quote type in special assumptions.
1. The rate of temporary incapacity arising from common contingencies in the cases referred to in Article 152 of the recast text of the General Law on Social Security shall be 1,50%, of which 1,25% shall be The company's position and the 0.25 percent of the employee's position.
2. The rate of temporary incapacity in the cases referred to in Article 311 of the recast of the General Law on Social Security shall be 3,30 or 2,80%, as appropriate, for the self-employed or self-employed and self-employed farmers included in the special scheme referred to in Article 16 of this order, and 2.80 per cent for the self-employed of the Special Scheme of the Sea Workers.
3. In relation to the firemen referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient reducing the retirement age in favour of the firemen at the service of the administrations and public bodies, it will proceed apply an additional rate of 9.20 percent, of which 7.67 percent will be borne by the company and 1.53 percent by the worker.
4. With regard to the members of the Ertzaintza Corps, which refers to the additional twentieth text of the General Law on Social Security, an additional rate of 8,8% will be applied, of which the 6.67 percent will be in charge of the company and 1.33 percent will be in charge of the worker.
Article 31. Reduction of contributions by professional contingencies. Limit values and volume of contributions applicable for the financial year 2016.
In accordance with the provisions of Article 4.4 of Royal Decree 404/2010 of 31 March 2010 regulating the establishment of a system for the reduction of contributions by professional contingencies to undertakings which have contributed in particular to the reduction and prevention of occupational accidents, in the Annex to this order the limit values of the general claims and extreme claims rates to be taken into account for the financial year 2016 for the calculation of the applicable incentive.
For the financial year 2016, the amount of contribution by professional contingencies to be exceeded during the period of observation referred to in Article 4.4 of Royal Decree 404/2010 of 31 March 2010 shall be EUR 5 000, as provided for in Article 2.1.b) of that royal decree.
CHAPTER II
Unemployment contribution, Guarantee Fund, vocational training and the cessation of activity of self-employed workers
Article 32. Bases and types of unemployment contributions, Guarantee Fund and vocational training.
1. The unemployment contribution base, the Guarantee Fund and vocational training in all the social security schemes covered by such contingencies, with the exception of the workers included in the second and third groups of the Special arrangements for the Workers of the Sea, the basis of which will be determined by the order of the Ministry of Employment and Social Security, shall be that corresponding to the contingencies of accidents at work and occupational diseases.
In the case of contracts for training and learning, this will be provided for in Article 44.
irrespective of their inclusion in the unemployment contribution basis, the calculation of the benefit regulatory basis shall exclude the remuneration for overtime, as provided for in Article 270.1 of the recast text of the the General Law of Social Security.
2. The rates of unemployment contributions, the Wage Guarantee Fund and vocational training shall, as from 1 January 2017, be as follows:
a) Unemployment:
1. Indefinite recruitment, including indefinite and part-time permanent contracts, as well as the employment of fixed-term contracts in the form of training contracts in practice and for training and training. learning, relief, interinity and contracts, whatever the modality used, performed with workers who have recognized a degree of disability of not less than 33 percent: 7.05 percent, of which 5.50 percent will be in charge of the company and 1.55 percent of the worker.
2. Determined duration:
Full-time hiring: 8.30 percent, of which 6.70 percent will be in charge of the employer and 1.60 percent of the worker.
Partial-term hiring: 8.30 percent, of which 6.70 percent will be borne by the employer and 1.60 percent by the worker.
3. The processing of fixed-term contracts for indefinite duration: Where the fixed-term, fulltime or part-time contract is transformed into an open-ended contract, it shall be apply the rate of contribution provided for in paragraph 2.a) .1. from the date of the date of the transformation.
4. Worker and worker partners of cooperatives: the worker partners of the worker cooperatives, the workers ' partners of the Community's cooperatives of the land, as well as the partners of (a) the employment of cooperatives, including in social security schemes which are provided for in the unemployment contribution, shall be listed at the rate referred to in paragraph 2.a) .1, if the societarium link with the cooperative is indefinite, and at the rate provided for in Paragraph 2.a) .2., if the societarium link with the cooperative is of a fixed duration.
5. Collective with a relationship of services of a temporary nature with the administrations, the health services or the armed forces: The employment officers of the public administrations, the staff with appointment temporary staff of the health services, the military in addition and the military personnel of the armed forces who maintain a relationship of services of a temporary nature shall be listed as provided for in paragraph 2.a) .1, if those services are of interinity or substitution, and as provided for in paragraph 2.a) .2. services are of an eventual nature.
6. No recognition of disability during the term of the contract of a given duration: The rate of contribution provided for in paragraph 2.a) .2. shall be amended by the rate laid down in paragraph 2.a) .1 from the date on which the recognize the worker with a disability degree of not less than 33 percent.
7. Trade representatives providing services for several companies: Trade representatives who provide services as such for several companies will be subject to the type of unemployment contribution. corresponds to each procurement.
8. Inmates working in prison and juvenile workshops: Penados and minors who carry out work activities in prison workshops and detention centers will apply the type provided for in the 2.a) .1.
9. Public and trade union charges: The public and union charges referred to in Article 264.1.e) and f) of the recast text of the General Law on Social Security, shall be quoted at the rate provided for in paragraph 2.a) .2.
10. º Reserves: Volunteer reservists, except when they are career officials, and reservists of special availability, when activated to provide services in units, centers and agencies of the Ministry of Defence shall be listed at the rate referred to in paragraph 2.a)
.b) Salarial Guarantee Fund: 0.20 percent, in charge of the company.
c) Vocational training: 0.70 per cent, of which 0.60 per cent will be in charge of the company and 0.10 per cent in charge of the worker.
Article 33. Bases and types of unemployment contributions, Guarantee Fund and vocational training in the Special System for Workers for Agricultural Account, established in the General Social Security System.
The contribution of unemployment, Guarantee Fund and vocational training of employed persons included in this special system will be obtained by applying to the bases of contributions established in the Article 13 (1) (a) and (1) (b), according to the professional contingency contribution method corresponding to the worker, the following types:
1. Unemployment:
(a) For employed persons of a fixed character, 7.05 percent, of which 5.50 percent will be in charge of the company and 1.55 percent of the worker.
b) For employed persons of an eventual character, 8.30 percent, of which 6.70 percent will be in charge of the company and 1.60 percent by the worker.
By way of derogation from the preceding subparagraph, in the case of fixed-term contracts or concluded with disabled workers referred to in Article 32.2.a) .1, the applicable rate shall be 7,05 per percent, of which 5.50 percent will be in charge of the company and 1.55 percent in charge of the worker.
By way of derogation from the preceding paragraphs of this paragraph, during the year 2017 it shall apply to all workers in temporary incapacity, risk during pregnancy and risk during natural lactation. as well as maternity and paternity caused during the activity situation, whatever the group in which they may be placed, a reduction in the share of the unemployment contribution equivalent to 2.75 percentage points of the base of the quotation.
2. Salary Guarantee Fund: 0.10 percent, which will be the sole responsibility of the company.
3. Vocational training: 0.18 per cent, of which 0.15 per cent will be in charge of the company and 0.03 per cent in charge of the worker.
Article 34. Applicable rules for the unemployment contribution in the Special Regime of the Sea Workers.
In the Special Regime of the Workers of the Sea the basis of unemployment contribution shall be determined in accordance with the provisions of Article 32 of this order.
To the basis of the unemployment contribution of the second and third groups, the correction coefficients referred to in Article 11 of Law 47/2015 of 21 October 2015 shall apply.
Article 35. Bases and type of contribution for the protection by cessation of the activity of the self-employed.
1. The contribution base corresponding to the protection by cessation of activity of the workers included in the Special Regime of the Workers for Account Propia or Autonomos and the workers included in the Special System for Workers Agricultural Own Account, set out in the special scheme, shall be the one for which the workers included in those special arrangements and arrangements have opted.
In the Special Regime of the Workers of the Sea, the basis for the cessation of activity of the self-employed persons included in the group first will be that for which they have opted. For the self-employed persons included in the second and third group, the contribution base shall be determined by means of the Order of the Ministry of Employment and Social Security, with the correction coefficients to which it is applied. refers to Article 11 of Law 47/2015 of 21 October.
2. Both in the Special Regime of the Workers for Account Own or Autonomous, and in the Special System of the Workers for Own Agricultural Account, established in the Special Regime of the Workers for Account Own or Autonomous, as well as in The Special Regime of the Workers of the Sea, the basis of contribution during the collection of benefits by cessation of activity shall be that corresponding to the regulatory basis of the same in the terms laid down in Article 339.1 of the text recast of the General Law of Social Security, without, in any case, being less than the amount of the minimum base or single base in force in the relevant scheme and in accordance with the specific circumstances in the beneficiary.
Those collectives which, in accordance with the rules governing the contribution to social security, during the activity are based on a lower basis than the ordinary minimum basis for the contribution of the employees on their own account or They shall be listed on the basis of a reduced contribution during the receipt of the cessation of activity.
3. During the year 2017, the rate of contribution for the protection by cessation of activity will be 2.20% of the worker's job.
CHAPTER III
Listing on partial-time contract assumptions
Article 36. Quotation bases.
1. The contribution to social security, unemployment, the Guarantee Fund and vocational training resulting from part-time work contracts shall be made on the basis of the remuneration actually paid on the basis of the hours worked. in the month that is considered.
2. The following rules shall apply to determine the monthly contribution basis for common contingencies:
First.-The remuneration payable for the ordinary and supplementary hours in the month referred to in the quotation shall be computed, whatever form or denomination, irrespective of whether it has been satisfied on a daily basis, weekly or monthly.
Second. Such remuneration shall be added to the proportional share corresponding to weekly rest and bank holidays, extraordinary payments and other remuneration concepts that have a periodicity in their accrual. higher than the monthly or non-periodic in character and are satisfied within the year 2017.
Third. -If the monthly contribution basis, calculated in accordance with the above rules, is lower than the minimum bases resulting from the provisions of Article 37, or higher than the maximum laid down for general purposes, the various groups of professional categories shall be taken, respectively, as a basis for quotation.
3. In order to determine the basis of contributions for occupational accidents and occupational diseases, as well as unemployment, the Guarantee Fund and vocational training, the remuneration for such accidents shall also be taken into account. (a) the first and second subparagraph of the preceding paragraph shall be taken into account in the case of overtime. In no case shall the basis thus obtained be higher, from 1 January 2017, to the maximum ceiling referred to in Article 2.1 and not less than EUR 4,97 per hour worked.
Regardless of their inclusion in the unemployment contribution basis, the calculation of the benefit regulatory basis shall exclude remuneration for these overtime hours.
4. The remuneration to be paid by part-time workers for the concept of overtime motivated by force majeure, as referred to in Article 35.3 of the recast of the Law on the Staff Regulations, is subject to the additional contribution as regulated in Article 5 of this order.
Article 37. Minimum basis for common contingency contributions.
1. From 1 January 2017, the minimum basis for hours applicable to part-time work contracts shall be as follows:
| Group | Professional Categories | Minimum Base Per Hour - Euros | |
|---|---|---|---|
| Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute. | 6.95 | ||
|
2 | Technical Engineers, Perios, and Assistants Titled. | 5.76 | |
|
3 |
5.01 | 5.01 | |
| 4 | Untitled Assistant | 4.97 | |
|
5 |
Administrative Officers | 4.97 | |
|
6 |
4.97 | ||
|
7 |
7 |
| 4.97 |
| 8 | 8 | first and second | 4.97 |
| 9 | Third and Specialist officers |
4.97 | |
| 10 | Unskilled eighteen-year-old workers | 4.97 | |
|
11 | Workers under the age of eighteen, whatever their professional category | 4.97 |
2. The minimum monthly contribution base will be the result of multiplying the number of hours actually worked by the minimum hourly base set in the previous section.
Article 38. Contribution to temporary disability, risk during pregnancy, risk during natural breastfeeding and maternity or paternity.
During situations of temporary disability, maternity, paternity, risk during pregnancy and risk during natural lactation, the daily basis of contribution will be the daily basis of the corresponding benefit. In situations of temporary incapacity and maternity in which no entitlement has been given to the respective allowance, the daily basis of contributions shall also be calculated on the basis of the daily basis of the benefit which the the right to have been caused to the same.
This quotation basis will apply during all calendar days when the worker remains in one of the situations listed above.
Article 39. Contribution to the situation of pluriemployment.
Where the worker provides services in two or more undertakings on a part-time basis, each of them shall be listed on the basis of the remuneration paid to him. If the sum of the remuneration received exceeds the maximum contribution ceiling for social security, it shall be distributed in proportion to those paid to the worker in each of the undertakings.
Article 40. Quotation in the case of concentrated work in periods of less than high.
1. In accordance with Article 65.3 of the General Regulation on the Listing and Settlement of Other Social Security Rights, in those cases where workers have agreed with their employer that the whole of the hours which each year they must perform at certain periods of each year, by receiving all the annual remuneration or the remuneration corresponding to the lower period in question, in those periods of concentrated work, In the case of the social security contributions, the social security contribution will be made from agreement with the following rules:
First. The basis of quotation shall be determined when the contract of employment is concluded and at the beginning of each year in which the worker is in that situation, counting the total amount of the remuneration that is entitled to to receive the part-time worker in that year, excluding in any case the amounts corresponding to the non-computable concepts in the social security contribution base, in accordance with the provisions of Article 23 of the Regulation Cited general and other supplementary provisions.
Second. The amount obtained shall be prorated between the twelve months of the year or the lower period in question, thereby determining the amount of the contribution base corresponding to each of them and irrespective of the remuneration is paid in full in the periods of work concentrated or in a pro rata manner throughout the respective year or lower period.
Third. The monthly basis of quotation, calculated in accordance with the above rules, may not be less than the amount of the minimum bases resulting from the provisions of Article 37.
Fourth. -If, at the end of the financial year or period in question, the part-time contract worker, in the absence of his employment relationship, had received remuneration for a different amount than initially considered in the that year or period for determining the monthly basis of contribution during the same period, in accordance with the above rules, the corresponding regularisation shall be carried out. To this end, the employer must either practise the corresponding supplementary settlement of quotas for the differences in more and make the payment within the month of January of the following year or the month following that in which the relationship is extinguished. or request, where appropriate, the return of the fees that are unduly paid.
Fifth. -Also, the Administration of Social Security will be able to carry out the settlement of quotas of its own motion and to agree the requested returns that are, in particular, in the cases of extinction of the relationship of these workers on a part-time or early retirement basis, on the basis of a permanent disability pension, death or any other cause, with the result that the scheme is reduced corresponding to the Social Security and to cease the obligation to list.
2. The provisions of the above paragraph shall not apply to the fixed-discontinuous workers referred to in Article 16 of the recast text of the Law of the Workers ' Statute, in accordance with the provisions of the additional provision third of Royal Decree 1131/2002 of 31 October 2002 regulating the social security of part-time contract workers, as well as partial retirement.
Article 41. Minimum contribution basis for the associated worker cooperative partners, in the case of a part-time contract.
The basis of contributions by common and professional contingencies of worker cooperative members who have opted in their statutes to assimilate the workers ' employees to employed persons, (a) in the case of the cooperative activity in the General Regime, in the Special Regime of the Workers of the Sea or in the Special Regime for Coal Mining, in the case of the provision of part-time services, it may not be less than the amounts which are shown below for the different trading groups:
| Group | Monthly Minimum Base - Euros |
|---|---|
| 518.80 | |
| 382.40 | 382.40 |
| 332.60 | |
|
4 to 11 | 330.20 |
Article 42. Contribution to the Special System for Agricultural Employed Persons established in the General Social Security System.
Regardless of the number of hours of work performed on each day, the contribution base of the special system workers may not be less than 35.90 euro/day.
Article 43. Quote in the legal guardian or direct care assumptions of a family member.
In the case of workers and public employees who, by virtue of the provisions of Article 37 of the recast of the Law of the Workers ' Statute, in Article 30 of Law 30/1984, of 2 August, of measures for the reform of the Civil Service, and in Articles 48 and 49 of the recast text of the Law of the Basic Staff Regulations, approved by the Royal Legislative Decree 5/2015 of 30 October, make a reduced day with a proportional decrease of their remuneration, the contribution shall be made on the basis of the remuneration they receive without no case, the contribution basis may be less than the amount resulting from multiplying the hours actually worked in the month referred to in the quotation for the minimum hourly basis referred to in Article 37.1 of this order.
CHAPTER IV
Listing on contracts for training and learning
Article 44. Determination of quotas.
1. During the year 2017, the contribution to Social Security and other contingencies protected by workers who have concluded a contract for training and learning shall be carried out in accordance with the following:
(a) The contribution to Social Security shall consist of a single monthly fee of EUR 40,13 for common contingencies, of which EUR 33,46 shall be borne by the employer and EUR 6,67 by the worker, and EUR 4,60 per professional contingencies, in charge of the employer.
(b) The contribution to the Salarial Guarantee Fund shall be a monthly fee of EUR 2,54, by the employer.
(c) For the purposes of professional training, a monthly fee of EUR 1,39 shall be paid, of which EUR 1.23 shall correspond to the employer and EUR 0,16 to the worker.
(d) Where an unemployment contribution is made, the contribution base shall be the minimum basis for the contingencies for occupational accidents and occupational diseases, to which the type and distribution of the
article 32 (2) (a) (a), (c), (c) and ((e) During the receipt of unemployment benefit, the contribution to the Social Security contribution shall be made in accordance with the provisions of Article 8.6.
(f) The remuneration to be paid by workers in respect of overtime shall be subject to the additional levy provided for in Article 5.
2. The provisions of paragraph 1 (a) shall also apply to the contribution of research staff in training for grants included in Royal Decree 63/2006 of 27 January 2006 approving the Staff Regulations of the investigating staff in the training.
This trading system will not affect the determination of the amounts of the economic benefits to which it is entitled, in respect of which the amount of the minimum base corresponding to the group will continue to be applied Contribution of the General Regime.
3. Similarly, the provisions of paragraph 1 (a) shall also apply to the contribution of persons treated as selfemployed persons referred to in Royal Decree No 1493/1999 of 24 October 2011 on the terms and conditions of the the conditions for inclusion in the General Social Security Scheme of persons participating in training programmes, as provided for in the third provision of Law 27/2011 of 1 August, and for the purpose of carrying out the the contribution of persons who carry out non-work practices under the provisions of the Royal Decree 1543/2011, of 31 October, for which non-working practices are regulated in companies.
Additional disposition first. Contribution by professional contingencies in the cases of suspension of the employment relationship.
The contribution of occupational accidents and occupational diseases by those workers who have suspended the employment relationship due to economic, technical, organizational or production causes or due to force majeure, Article 47 of the recast text of the Law of the Staff Regulations, which are in a state of total unemployment, shall be effected by applying the rates established for the respective economic activity, in accordance with the of the premiums laid down in the fourth provision of Law 42/2006, 28 of December.
Additional provision second. Contribution of unemployed workers to work for social collaboration work.
1. In accordance with the provisions of the fifth additional provision of the General Regulation on the listing and settlement of other social security rights, public administrations which, in accordance with the provisions of Article 38 of the Royal Treaty, Decree 1445/1982 of 25 June 1982 regulating various measures for the promotion of employment, using unemployed workers for the work of social collaboration, will be obliged to formalize the coverage of the accidents at work and occupational diseases by such workers and to enter the quotas for those contingencies.
2. The basis of contributions for the contingencies referred to in the preceding paragraph shall be calculated on the basis of the average of the basis of contributions for such contingencies in the last six months of effective occupation, without prejudice to the application, (c) case, as provided for in Article 8 (3) and (4
.In the case of workers receiving unemployment benefit, the contribution base shall be equal to the minimum contribution ceiling referred to in Article 2.
Additional provision third. Contributions during the collection of unemployment benefits by victims of gender-based violence.
During the period of receipt of unemployment benefits by victims of gender-based violence that have suspended the employment relationship, the management entity of the benefits will pay the contribution to the Social security as established for the purposes of the termination of the employment relationship.
Additional provision fourth. Contribution of the public employees to the General Social Security Scheme.
During the year 2017, the basis for listing all the contingencies of the public employees in the General Social Security Regime to whom the provisions of the additional provision would have been applied The seventh of the Royal Decree-Law 8/2010 of 20 May 2010 adopting extraordinary measures for the reduction of the public deficit, as long as their employment or service relationship remains, will be in line with that in December 2010, except that, on the basis of the remuneration they receive, a higher amount may be where the monthly contribution is to be made, the monthly contribution shall be made.
For the purposes of the preceding paragraph, the contribution basis for the month of December 2010 shall be deducted, where appropriate, from the amounts of the remuneration concepts which have a periodicity in their accrual. higher than the monthly or non-periodic in character and which would have integrated that base without having been subject to a pro-rata basis.
First transient disposition. Option of bases of quotation, in certain assumptions, in the Special Regime of Workers for Account Own or Autonomous.
Workers covered by the Special Scheme for the Own or Self-Employed Workers and the self-employed persons included in the first contribution group of the Special Regime of Sea Workers, which, on the date of which the contributions provided for in Article 15 have taken effect, they shall have opted for the maximum permitted basis up to that time, until the last day of the month following that of the publication of that order in the 'Bulletin'. Official of the State ", any basis of quotation of the same between the one for which They should be listed and the maximum limit applicable to them. The new base chosen shall have effect from 1 January 2017.
Second transient disposition. Income from contribution differences.
1. The differences in contributions which may have been made by the application of the provisions of this order in respect of contributions which, as from 1 January 2017, may have been made may be entered without a surcharge within the period specified in the end on the last day of the second month following the publication of this order in the "Official State Gazette".
2. In addition, the differences in contributions which arise as a result of what is laid down in the first transitional provision, where the workers concerned opt for a higher contribution basis than that for which they are based. By listing, they may be entered without a surcharge until the last day of the month following the end of the period of option set out in the above provision.
Transitional provision third. Provisional determination of the applicable contribution bases in the Special Regime for Coal Mining.
The contribution of the workers included in the Special Regime for Coal Mining, with respect to common contingencies, will be carried out on the bases established for 2016, until the bases of the contribution are approved they are to be governed in this financial year, without prejudice to the regularisations to which, subsequently, there is a place.
Final disposition first. Application of the rule.
The Directorate-General for Social Security Management will resolve any questions of a general nature in the application of this order.
Final disposition second. Entry into force.
This order shall enter into force on the day following that of its publication in the "Official State Gazette", with effect from 1 January 2017.
Madrid, February 9, 2017. -Minister of Employment and Social Security, Fatima Banez García.
ANNEX
Limit values of the general claims and extreme claims rates for the financial year 2016
| CNAE-2009 Codes and Economic Activity Title | i | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
| i | IIIi | ||||||||
| Agriculture, animal husbandry, hunting and related services. Except: | 6.43 | 0.58 | ||||||||
| 0113 | Vegetables, roots, and tubers | 6.43 | 0.58 | |||||||
| 0119 | Other non-perennial crops | 6.43 | 0.58 | |||||||
| 0129 | Other perennial crops | 13.71 | 1.24 | |||||||
| 0130 |
6.43 | 0,58 | ||||||||
|
014 | Livestock production (except 0147) | 8.50 |
0,48 | 0,48 | ||||||
| 0147 |
Alog | 6.43 | 0.58 | |||||||
| 015 | Agricultural production combined with livestock production | 8.50 |
0,48 | 0,48 | ||||||
| 016 | Agriculture, livestock and post-harvest support activities (except 0164) | 8.50 |
0,48 | 0,48 | ||||||
| 0164 | Seed Treatment for playback | 6.43 | 0.58 |
017 |
017 | 017 | 017 |
0,77 | 0,48 | |
| 0,48 | ||||||||||
|
13.71 | 13.71 | Centro_table_body "> 1.24 | ||||||||
| 03 | Fishing and aquaculture (except 0322) | 18.85 | 1.70 | |||||||
| 0322 | Freshwater Aquaculture | 18.85 |
1.70 | |||||||
|
05 | Extraction of anthracite, hard and lignite | 20.79 | 1.88 | |||||||
| 06 | Extraction of oil and natural gas crude | 1,70 | 1,06 | |||||||
| 07 |
13.71 | 1.24 | 0.77 | 1.24 |
||||||
| 08 | Other extractive industries (except 0811) | 13.71 | 1.24 | |||||||
| 0811 | Removing ornamental stone and for construction, limestone, plaster, creta, and slate | 20.79 |
1.88 | |||||||
|
09 | Support activities for extractive industries | 13.71 | 1.24 |
10 | ||||||
| Industry except 101,102,106, 107, and 108) |
10 | 8.50 | 0.77 | 0.48 |
||||||
|
101 | Meat processing and processing and meat processing | 13.13 |
1.19 | |||||||
|
102 | Processed and conservation of fish, crustaceans and molluscs | 8.50 |
0,48 | 0,48 | ||||||
| 106 | Manufacture of products molinery, starches, and starchy products | 8.50 | 0.77 | |||||||
| 107 | Manufacture of bakery products and pastes food | 6.43 | 0.58 | |||||||
| 108 | Manufacture of other food products | 6.43 | 0.58 | |||||||
|
11 |
8.50 | 0,77 | 0,48 | 0,48 | ||||||
| 12 | Tobacco industry | 6.43 | 0.58 |
|||||||
|
13 | Textile Industry (except 1391) | 6.43 | 0.58 | 0.36 |
||||||
|
1391 | Manufacture of point fabrics | 6.43 |
0,36 | 0,36 | ||||||
| Apparel clothing (except 1411, 1420, and 143) | 4.28 | 0.39 | ||||||||
| 1411 | Leather Garment Garments |
0,58 | 0,36 | 0,58 | ||||||
| 1420 | Manufacture of fur items | 6.43 | 0.58 |
|||||||
|
143 | Garment of knitted garments | 6.43 | 0.58 | 0.36 | ||||||
| 15 | Leather and footwear industry | 6.43 |
0,36 | 0,36 | ||||||
| 16 | Wood and cork industry, except furniture; stings and spreaders (except 1624 and 1629) | 13.71 | 1.24 | |||||||
|
1624 | Manufacture of packaging and packaging wood | 13.13 | 1.19 | |||||||
| 1629 | Manufacture of other wood products; cork, basket, and Scatter | 13.13 | 1.19 | |||||||
| 17 | Paper industry (except 171) | 6.43 | 0.58 |
|||||||
|
171 | Manufacturing trash, paper, and cardboard | 8.50 | 0.77 | |||||||
| 18 | Graphic arts and playback of recorded media | 6.43 | 0.58 | |||||||
| 19 |
6.43 | 0,58 | 0.74 | 0,58 | 0,58 | |||||
|
20 | Chemical industry (except 204 and 206) | 8.50 |
0,48 | 0,48 | ||||||
| 204 |
Manufacture of soaps, detergents, and other cleaning and brightening items; perfume and cosmetics manufacturing | 6.43 |
0,36 | |||||||
|
206 |
206 | 206 synthetic | 6.43 | 0.58 |
||||||
|
21 | Manufacturing of pharmaceuticals |
0,58 | 0,36 | |||||||
| 22 |
8.50 | 8.50 | 8.50 Centro_table_body"> 0.77 | |||||||
| 23 | Manufacture of other products non-metallic minerals (except 231, 232, 2331, 234, and 237) | 13.13 | 1.19 | 0.74 |
||||||
| 231 | Manufacture of glass and products glass | 8.50 | 0.77 | |||||||
| 232 | Manufacture of refractory ceramic products | 8.50 | 0.77 | |||||||
|
2331 | Ceramic tile and tile manufacturing | 8.50 | 0.77 |
| ||||||
|
| of other ceramic products | 8.50 | 0.77 | |||||||
| 237 | Court, carving, and finishing of the stone | 18.85 | 1.70 |
|||||||
|
24 | Metallurgy; manufacturing of iron, steel, and ferroalloy products | 13.13 | 1.19 | |||||||
| 25 | Manufacture of metal products, except machinery and equipment | 13.13 | 1.19 | |||||||
|
26 | Manufacturing of computer, electronic, and optical products | 8.50 | 0.77 | |||||||
|
27 | Manufacturing of electrical equipment and equipment | 8.50 | 0.77 | |||||||
| 28 | Manufacture of ncop machinery and equipment. | 13.13 | 1.19 | |||||||
|
29 | Manufacture of motor vehicles, trailers, and semitrailers | 8.50 | 0.77 |
|
30 | 30 other transport material (except 3091, 3092) | 13.13 | 1.19 | ||
|
3091 | Motorcycle manufacturing | 8.50 | 0.77 | |||||||
| 3092 |
8.50 | 0.77 | 0,77 | 0,77 | 0,77 | 31 | ||||
|
| of furniture | 13.13 |
1.19 | |||||||
| 32 | Other manufacturing industry (except 321, 322) | 8.50 | 0.77 | |||||||
| 321 | Making jewelry items and similar items |
6.43 | 0.58 | |||||||
|
322 | Manufacture of musical instruments |
0,58 | 0,36 | |||||||
| 33 | Repair and installation of machinery and equipment (except 3313, and 3314) | 13.13 |
0.74 | |||||||
| 3313 | Electronic Equipment Repair and optical | 8.50 | 0.77 | |||||||
| 3314 | Electrical Equipment Repair |
0,77 | 0,48 | |||||||
| Power, gas, steam, and air conditioning supply | 8.50 | 0.77 |
| |||||||
| Captation debugging and distributing water | 8.50 | 0.77 | ||||||||
|
37 | Collecting and treating wastewater | 8.50 | 0.77 | |||||||
| 38 | Collection, treatment and disposal of waste; valorization | 8.50 | 0.77 |
39 | ||||||
|
| decontamination activities and other waste management |
8.50 | 0.77 |
| ||||||
|
41 | Building Construction (except 411) | 1,70 | 1,06 | |||||||
| 411 | 1,70 |
6.43 | 0.58 | 6.43 |
||||||
| 42 | Civil Engineering | 18.85 | 1.70 | |||||||
|
43 | Activities specialized build | 18.85 | 1.70 | |||||||
| 45 | Selling and repairing motor vehicles and motorcycles (except 452 and 454) | 6.43 | 0.58 | |||||||
| 452 | Maintenance and repair of motor vehicles | 13.13 | 1.19 | |||||||
|
454 | Sale, Maintenance, and Repair of Motorcycles and their Spares and Accessories | 8.50 | 0.77 |
| ||||||
| 46 | 46 The_table_table_izq"> Wholesale trade and trade intermediaries, except for motor vehicles and motorcycles. Except: | 8.50 | 0.77 | |||||||
| 4623 | Live Animals Wholesale Trade | 8.50 | 0.77 | |||||||
| 4624 | Trade wholesale of hides and skins | 8.50 | 0.77 | |||||||
|
4632 | Meat and meat products wholesale trade | 8.50 |
0,48 | |||||||
| 4638 |
8.50 | 0.77 | 0,77 | 0,77 |
4672 | |||||
|
4672 | 4672 | 4672 | 8.50 | 0.77 | 0.48 | |||||
| 4673 | Wholesale trade in wood, building materials, and sanitary appliances |
0,77 | 0,48 | |||||||
|
8.50 | 8.50 | 8.50 | 8.50 | 0,48 | ||||||
| 4677 | Scrap Wholesale Trade and waste products | 8.50 | 0.77 | |||||||
| 4690 | Unspecialized Wholesale Trade |
0,77 | 0,48 | |||||||
| Retail trade, except for motor vehicles and motorcycles (except 473) | 6.43 | 0.58 | ||||||||
|
473 |
6.43 | 0.58 | 6.43 | 6.43 |
||||||
| 49 | Land and pipe transport (except 494) | 8.50 | 0.77 |
|
494 | Transport of goods by roads and moving services |
0,77 | 0,48 | ||
| 0,48 | ||||||||||
| Maritime and Inland Waterways | 13.13 |
1.19 | ||||||||
| 51 | Air Transport | 8.50 | 0.77 | |||||||
|
52 | Storage and activities attached to transport (except 5221) |
0,77 | 0,48 | |||||||
| 5221 | Activities Attached to Land Transport | 6.43 | 0.58 | 0.36 | ||||||
| 53 | Postal and Post Activities | 6.43 | 0.58 | |||||||
| 55 | Hosting Services | 4.28 | 0.39 | |||||||
| 56 | 56 | 56 | 4.28 | 0.39 | 0.24 | |||||
| 58 | Edit | 6.43 | 0.58 | |||||||
|
59 | Film, video, and program activities television, sound recording and music editing | 4.28 | 0.39 | 0.24 | ||||||
|
60 | Radio and television programming and broadcast activities | 4.28 |
0.24 | 0.24 | ||||||
| 61 | Telecom | 6.43 | 0.58 |
62 | ||||||
| , consulting, and other computing-related activities | ||||||||||
| 6.43 | 0.58 |
| ||||||||
|
| Services (except 6391) |
63 |
| 0,58 | 0,36 | |||||
| 0,58 | Activities of news agencies | 4.28 |
0.24 | 0.24 | ||||||
| Financial Services, except insurance and pension funds | 4.28 | 0.39 | 0.24 | |||||||
| 65 | Insurance, Reinsurance, and Pension Funds, except Social Security required | 4.28 | 0.39 | 0.24 | ||||||
| 66 | Auxiliary activities to financial services and insurance | 4.28 | 0.39 | 0.24 | ||||||
| 68 |
6.43 | 0,58 | 0,58 | |||||||
|
69 | Legal and accounting activities | 4.28 | 0.39 | 0.24 | ||||||
| 70 |
Central headquarters activities; business management consulting activities | 4.28 | 0.39 | |||||||
| 71 | Architecture and engineering technical services; technical testing and analysis | 6.43 | 0.58 |
| ||||||
|
| and Development | 6.43 | 0.58 | |||||||
| 73 | Advertising and market studies | 6.43 | 0.58 |
| ||||||
| professional, scientific, and technical activities (except 742) |
6.43 | 0.58 | ||||||||
| 742 |
4.28 | 4.28 | Photo Activities | |||||||
| 75 | ||||||||||
| Veterinary Activities | 6.43 | 0.58 | ||||||||
|
77 | Rental activities | 6.43 |
0,36 | |||||||
| 6.43 | 0.58 | |||||||||
| 781 | Placement agencies activities |
0,58 | 0,36 | 79 | Activities of travel agencies, tour operators, reservation services, and related activities | 6.43 |
0,58 | |||
| 80 | Security and Research Activities | 8.50 | 0.77 | |||||||
|
81 | Services to buildings and gardening activities (except 811) |
8.50 | 0.77 |
| 811 | 811 | 811 |
| 0,58 | 0,36 |
| Office administrative activities and other auxiliary activities to enterprises (except 8220 and 8292) |
0,58 | 0,36 | ||||||||
|
6.43 | 0,58 | 0.36 | ||||||||
| 8292 | Packaging and packaging activities packaging | 8.50 | 0.77 | |||||||
| 84 | Public Administration and Defense; Mandatory Social Security (except 842) | 6.43 |
0,36 | |||||||
| 842 |
Providing services to the wider community | 8.50 | 0.77 |
| ||||||
| Education | 4.28 | Centro_table_body "> 0.39 | 0.24 | |||||||
| 86 | Health Activities (except 869) | 6.43 | 0.58 | 0.36 | ||||||
| 869 | Other health activities | 6.43 |
0,36 | 0,36 | ||||||
| 87 | Assistance in residential establishments | 6.43 | 0.58 | |||||||
| 88 | Unhosting social services activities |
0,58 | 0,36 | 0,58 | ||||||
| 90 | Create, artistic, and show activities | 4.28 | 0.39 | 0.24 | ||||||
| 91 | Library activities, files, museums and other cultural activities (except 9104) | 4.28 |
0.24 | 0.24 | ||||||
| Gardens Activities botanicals, zoos and nature reserves | 8.50 | 0.77 | ||||||||
| 92 | Gambling and betting activities | 4.28 | 0.39 | 0.24 | ||||||
| 93 | Sports, recreational and entertainment activities | 8.50 | 0.77 |
| ||||||
| 94 | 94 | 6.43 | 0,58 | 0,58 | ||||||
|
95 | Repair of computers, personal effects, and household items (except 9524) | 8.50 | 0.77 | |||||||
| 9524 | Repair of furniture and menage items | 13.13 | 1.19 | |||||||
| 96 | Other personal services (except 9602, 9603, and 9609) | 6.43 | 0.58 | |||||||
|
9602 | Barber and other beauty treatments | 4.28 | 0.39 | 0.24 | ||||||
| 9603 |
8.50 | 8.50 | 8.50 | 0,48 | 0,48 | |||||
| 9609 | Other ncop personal services. | 6.43 | 0.58 | |||||||
| 97 | Household activities as employers of domestic staff | 0,39 | 0.24 | |||||||
|
6.43 | 0.58 | 0,58 | 0,58 Centro_table_body"> | |||||||
