New labour and Social Security measures for 2019

Royal Decree Law 28/2018 has been published, which establishes the revaluation of public pensions for 2019, as well as the updating of contribution bases in all Social Security schemes. In addition, it includes the extension of the scope of protection of the Special Regime for the Self-Employed, as well as important modifications in labor and Social Security matters.

Notable measures

In accordance with the provisions of article 134.4 of the Constitution, not having approved before January 1, 2019 the Law of General State Budgets for this year, the Budgets of the previous year, approved by 6/2018, are automatically extended until the approval of the new ones. However, Royal Decree Law 28/2018 introduces urgent measures in social, labor and employment matters that must be taken into account as of January 1, 2019.

The most relevant developments occur in the following areas:

I. Social security

(a) Revaluation of pensionswith effect from January 1, 2019 and establishment of an extra payment before April 1, 2019.

(b) Newlisting rules, among which stand out: the increase of the contribution bases for 2019 in all social security schemes; modification of the premium rate and new types of contributions for certain groups, among others, short-term jobs. In addition, the application of the prevention bonus is suspended.

(c) Inclusion in the General Social Security Scheme (RGSS) of people who develop training programsand non-labor and academic practices. Inclusion is carried out assimilated to employed persons, excluding unemployment protection. The contribution is made applying the rules corresponding to the contracts for training and apprenticeship, without there being any obligation to contribute for unemployment, FOGASA or FP. If the practice or training is carried out on board a vessel, the inclusion occurs in the Special Regime of the Sea.

d) Introduction of a new case ofspecialagreementwith the General Taxation of the Social Security (TGSS) for those affected by the crisis. This special agreement will allow those who prove an age between 35 and 43 years and a contribution gap of at least 3 years between October 2, 2008 and July 1, 2018, to recover a maximum of 2 years of contributions for the purposes of permanent disability benefits , retirement and death and survival. The measure will enter into force when it is developed by regulation.

(e) The modality of voluntary collaboration in the management of the Social Security is abolished,by means of which the companies assumed directly the payment, at their expense, of the economic benefits forTemporary Disability(TD) derived from common contingencies. Companies that, on December 31, 2018, were covered by this type of collaboration must have ceased in it on March 31, 2019, establishing the following transitional rules:

within 3 months of the termination, they must settle the operations relating to the collaboration;
the responsibility for the payment of the subsidy for the IT processes that are in progress at the date of the cessation, remains with the collaborating company until the extinction of the TD, or for the prolongation of its effects, without the company being able to compensate itself in the settlements of contributions;
companies can choose, until 1-4-2019, to formalize the protection of TD derived from common contingencies with a mutual collaborator with the Social Security.

(f) With regard tounemployment protection,the following new features stand out:

the number of actual working hours needed to access unemployment benefit or agricultural income for temporary agricultural workers residing in the provinces of Malaga, Seville and Cadiz declared as “areas seriously affected by a civil protection emergency” is reduced. For these workers it is required to have a minimum of 20 real days of contributions in the 12 calendar months immediately prior to the unemployment situation. The same number of real days is required for those who reside in Andalusia or Extremadura and prove the realization of the real days in the affected provinces in the 12 calendar months immediately prior to January 1, 2019. Those who submitted their application between October 1, 2018 and December 31, 2012 must submit a new application within the stated period.
the temporary nature of the extraordinary unemployment benefit, until now linked to an unemployment rate of more than 15%, is eliminated to ensure the coverage of the beneficiaries until it is replaced by a new model of assistance unemployment protection that is expected to be adopted during the first 4 months of 2019.

Ⅱ. Autonomous

The protection of self-employed or self-employed workers is extended by joining the RETA, in a mandatory way, all contingencies that until now were voluntary, such as protection for cessation of activity and professional contingencies.

In addition, the regulation of the cessation of activity is reformed, doubling the period of receipt of its payment with respect to that provided for now.

In terms of contributions, the bases are increased by 1.25% and the flat rate is extended to the special system of self-employed agricultural workers.

On the other hand, the fight against the fraudulent use of the figure of the self-employed worker is strengthened by the creation of a new type of serious infraction that penalizes this conduct.

Iii. Labour and employment measures

The main developments concern the following issues:

(a) Rules for affecting the amounts of the Minimum Interprofessional Wage (SMI)to collective agreements. The amounts of the SMI for 2019, which have meant an increase of 22.30% with respect to those established for 2018, will not be applicable for collective agreements that use the SMI as a reference to determine the amount or increase of the base salary or salary supplements. In these cases, the references to the SMI should be understood as referring to the following amounts:

collective agreements in force on 1-1-2017: to the SMI 2016 + 2%;
collective agreements that entered into force after 1 January 2017 and that remained in force as of 26 December 2017: SMI 2017 + 2%;
collective agreements that entered into force after December 26, 2017: SMI 2018.

However, wages established in a collective agreement that are lower, as a whole and in annual calculation, than the SMI set for 2019, must be increased by the amount necessary to ensure the receipt of said SMI.

(b) The possibility of establishing, by means of collective bargaining, forced retirement clauses is recovered, provided that the following requirementsare met:

that the worker meets the necessary requirements to access 100% of the contributory retirement pension;
that the measure be linked to employment policies such as the transformation of temporary contracts into permanent ones, the hiring of new workers, the generational changeover or any other measure aimed at promoting the quality of employment.

(c) Very short-term contracts. In order to combat temporary employment, the employer’s contributionto the Social Security for common contingencies of contracts of less than 5 days duration whose provision of services begins from January 1, 2019. Until now, an increase of 36% has been established in respect of contracts of less than 7 years’ duration.

In these cases, each day worked will be considered as 1.4 days of contributions for the sole purpose of accrediting the period of lack of retirement benefits, permanent disability, death and survival, Temporary Disability, maternity and paternity and care of children affected by cancer or other serious illness. In no case can a number of days greater than that corresponding to the respective month be computed monthly).

(d) Contracts linked to an unemployment rate of more than 15% are repealed. As of January 1, 2019, the following contracts can no longer be concluded:

indefinite contract of support to entrepreneurs;
contracts for training and apprenticeship with workers under the age of 30.
the incentives to hiring provided for in Law 11/2013 for the part-time contract with training ties, indefinite hiring of a young person by microenterprises and self-employed entrepreneurs, hiring in new projects of young entrepreneurship, contract of first young employment and incentives to the contracts in practices.
the accompanying financial aid of the national youth guarantee system, however, the possibility of receiving it is maintained for those who already had the status of beneficiaries of this aid before January 1, 2019.

Royal Decree Law 28/2018 is structured in two titles dedicated to social security measures, the first, and measures in labor and employment matters, the second. In addition, it includes 7 additional provisions, 8 transitional provisions, a derogatory provision and 5 final provisions amending, among other normative texts, the Workers’ Statute, the General Social Security Law, Law 20/2007 on the Statute of Self-Employment (LETA), lisos, the premium rate for contributions for work accidents and occupational diseases (L 42/2006 disp.adic.4ª) and the Law on Passive Classes of the State (RDLeg 670/1987).

Amendments to the Statute of Self-Employment (LETA)

>> UNTIL DECEMBER 31, 2018 <<

Article 26. Protective action

1. The protective action of the Special Social Security Scheme for Self-Employed Or Self-Employed Workers, under the terms and in accordance with the legally provided conditions, shall include, in any case:

(a) Health care in cases of maternity, common or occupational disease and accidents, whether or not they are at work.
(b) Financial benefits in situations of temporary disability, risk during pregnancy, maternity, paternity, risk during breastfeeding, permanent disability, retirement, death and survival and dependent family members.

2. (…)

3. Economically dependent self-employed workers must incorporate, within the scope of the social security protection action, the social security cover for temporary disability and accidents at work and occupational diseases.

For the purposes of this coverage, an accident at work shall be understood as any bodily injury suffered by the economically dependent self-employed worker who suffers on the occasion or as a result of the professional activity, and an accident at work is also considered to be that suffered by the worker when he or she goes to or return from the place where the activity is provided, or by cause or consequence thereof. Unless there is proof to the contrary, the accident shall be presumed to be unrelated to work when it occurred outside the course of the professional activity in question.

Article 31. Reductions and bonuses in social security contributions applicable to self-employed persons

1. Self-employed or self-employed workers who cause initial registration or who had not been in a situation of registration in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers, will be entitled to a reduction in the contribution for common contingencies, including temporary disability, which will be fixed at the amount of 50 euros per month during the 12 months immediately following the date of effect of the registration, in the event that they choose to contribute for the minimum base that corresponds to them.

Alternatively, those self-employed or self-employed who, complying with the requisitos provided for in the previous paragraph, opt for a contribution base higher than the minimum that corresponds to them, may be applied during the first 12 months immediately following the date of effect of the registration, a reduction of 80% on the quota for common contingencies,being the quota to be reduced the resulting from applying to the minimum contribution base that corresponds to the corresponding minimum contribution rate in force at all times, including temporary disability.

After the initial period of 12 months provided for in the previous two paragraphs, and regardless of the contribution base chosen, self-employed workers who benefit from the measure provided for in this article may apply the following reductions and bonuses on the contribution for common contingencies, being the quota to be reduced or subsidized the result of applying to the minimum contribution base that corresponds to the minimum contribution rate in force at any given time , including temporary disability, for a maximum period of up to 12 months, until completing a maximum period of 24 months after the date of effect of discharge, according to the following scale:

a) A reduction equivalent to 50% of the quota during the 6 months following the initial period provided for in the first two paragraphs of this paragraph.
(b) A reduction equivalent to 30% of the quota during the 3 months following the period referred to in point (a).
c) A bonus equivalent to 30% of the quota for the 3 months following the period referred to in point (b).

In the event that the self-employed or self-employed worker resides and develops his activity in a municipality in whose updated municipal register at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of reductions in the contributions for common contingencies, including temporary disability, established in the first two paragraphs of this section , you will be entitled for the next 12 months to these same incentives. In these cases, the reductions and bonuses for the 12 months following the initial period referred to in the preceding letters shall not apply.

In order to benefit from these reductions during the 12 months following the initial period, the self-employed or self-employed worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the self-employed or self-employed activity in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

The General Treasury of the Social Security will carry out the control of this reduction for which the National Institute of Statistics and the aforementioned Tax Administrations must make available to this Common Service the necessary means and information to verify compliance with the requirements required to benefit from this reduction.

In case of not fulfilling these requirements, the self-employed or self-employed worker must refund all the amounts left to pay by the application of the incentive, from the first day of the following month in which such non-compliance is accredited.

2. In the event that the self-employed workers are under 30 years of age, or under 35 years of age in the case of women, and cause initial registration or have not been in a situation of affiliation in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers , may be applied, in addition to the reductions and bonuses provided for in the previous section, an additional bonus equivalent to 30%, on the quota for common contingencies, in the 12 months following the end of the period of bonus provided for in paragraph 1, the bonus being the one resulting from applying to the minimum contribution base corresponding to the tipo minimum contribution in force at all times, including temporary disability. In this case the maximum duration of the reductions and bonuses it will be 36 months.

3. The period of withdrawal from the Special Social Security Scheme for Self-Employed or Self-Employed Workers, required in the previous sections to be entitled to the benefits in the contribution in them provided for in case of resuming a self-employed activity, will be 3 years when the self-employed workers had enjoyed said benefits in their previous period of registration in the aforementioned special regime.

4. In the event that the date of effect of the registrations referred to in paragraphs 1 and 2 does not coincide with the first day of the respective calendar month, the benefit corresponding to that month will be applied in proportion to the number of days of registration in it.

5. The provisions of the preceding paragraphs shall also apply, when they meet the requirements laid down therein, to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Sea Workers and to members of labour companies and to worker members of associated work cooperatives that are included in the Special Scheme for Workers’ Social Security. for Self-Employed or Self-Employed or in the Special Social Security Scheme for Sea Workers, within the first group of contributions.

6. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons.

7. The contribution bonuses provided for in this article shall be financed from the corresponding budget line of the State Public Employment Service and the reductions in contributions shall be borne by the social security revenue budget, respectively.

8. The benefits in the contributions provided for in this article will consist of a bonus in the case of self-employed or self-employed workers registered in the National Youth Guarantee System who meet the requirements established in article 105 of Law 18/2014, of 15 October, on the approval of urgent measures for growth, competitiveness and efficiency, applying this bonus in the same terms as the incentives provided for in paragraph 1 and also being entitled to the additional bonus referred to in paragraph 2.

Article 32. Reductions and bonuses of social security contributions for people with disabilities, victims of gender-based violence and victims of terrorism who establish themselves as self-employed

1. The fee for common contingencies, including temporary disability, of people with a degree of disability equal to or greater than 33%, victims of gender violence and victims of terrorism, who cause initial discharge or who had not been in a situation of affiliation in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers , it will be reduced to the amount of 50 euros per month during the 12 months immediately following the date of effect of the registration, in the event that they choose to contribute for the minimum base that corresponds to them.

Alternatively, those self-employed or self-employed workers who, fulfilling the requirements set out in the previous paragraph, opted for a contribution base higher than the minimum that corresponds to them, may apply during the first 12 months immediately following the date of effect of the registration, a reduction on the quota for common contingencies, being the quota to be reduced 80 per cent of the result of applying to the corresponding minimum contribution base the minimum contribution rate in force at any given time, including temporary disability.

After the initial period of 12 months provided for in the two preceding paragraphs, and regardless of the contribution base chosen, self-employed workers who benefit from the measure provided for in this article may apply a bonus on the contribution for common contingencies, the contribution to be subsidized being 50% of the result of applying to the minimum contribution base that corresponds to the minimum contribution rate in force at any given time , including temporary disability, for a maximum period of up to 48 months, until completing a maximum period of 5 years from the date of effect of discharge.

In the event that the self-employed or self-employed worker resides and develops his activity in a municipality in whose updated municipal register at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of reductions in contributions for common contingencies, including temporary disability, established in the first two paragraphs of this paragraph, shall be entitled during the 12 months following these same incentives. In these cases, the application of the 50 per cent bonus provided for in the previous paragraph shall be applied, once the initial 24 months have elapsed, for a maximum period of up to 36 months, until a maximum period of 5 years from the date of effect of registration has been completed.

In order to benefit from these reductions during the 12 months following the initial period, the self-employed or self-employed worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the self-employed or self-employed activity in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

2. The period of withdrawal from the Special Social Security Scheme for Self-Employed or Self-Employed Workers, required in the previous section to be entitled to the benefits in the contribution in it provided for in case of resuming a self-employed activity, will be 3 years when the self-employed workers had enjoyed said benefits in their previous period of registration in the aforementioned special scheme.

3. In the event that the date of effect of the registrations referred to in paragraph 1 does not coincide with the first day of the respective calendar month, the benefit corresponding to that month shall be applied in proportion to the number of days of registration in it.

4. The provisions of the preceding paragraphs shall also apply, when they meet the requirements laid down therein, to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Sea Workers and to members of labour companies and to worker members of associated work cooperatives that are included in the Special Scheme for Workers’ Social Security. for Self-Employed or Self-Employed or in the Special Social Security Scheme for Sea Workers, within the first group of contributions.

5. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons.

6. The contribution bonuses provided for in this Article shall be financed from the corresponding budget line of the State Public Employment Service and the reductions in contributions shall be borne by the social security revenue budget, respectively.

Article 38 bis. Bonuses for self-employed women who return to work in certain cases

Workers included in the Special Social Security Scheme for Self-Employed Or Self-Employed Workers or as self-employed workers in the first contribution group of the Special Social Security Scheme for Sea Workers, who, having ceased their activity due to maternity, adoption, keep for the purpose of adoption , foster care and guardianship, in the legally established terms, return to carry out an activity on their own account within two years of the date of termination, they shall be entitled to a bonus under which your quota for common contingencies, including temporary incapacity, shall be fixed at the amount of 50 euros per month during the 12 months immediately following the date of their return to work, provided that they choose to contribute for the minimum base established in general in the special regime that corresponds by reason of the activity on their own account.

Those self-employed or self-employed workers who, fulfilling the above requirements, opt for a contribution base higher than the minimum indicated in the previous paragraph, may apply during the aforementioned period a bonus of 80 per cent on the quota for common contingencies, being the contribution to be subsidized the result of applying to the minimum contribution base established in general in the corresponding special regime the minimum rate of contribution in force at all times, including temporary disability.

Third additional provision. Coverage of temporary disability and occupational contingencies in the Social Security Scheme for Self-Employed or Self-Employed Workers

1. (…)

2. The Government shall determine those professional activities carried out by self-employed workers who present a higher risk of accidents, in which the coverage of contingencies of work accidents and occupational diseases of the Social Security will be mandatory. In such cases, the provisions of Article 26(3) shall apply.

Fourth additional provision. Cessation of activity benefit

The Government, provided that the principles of contributory, solidarity and financial sustainability are guaranteed and this responds to the needs and preferences of self-employed workers, will propose to the Cortes Generales the regulation of a specific system of protection for cessation of activity for them, depending on their personal characteristics or the nature of the activity carried out.

The articulation of the benefit for cessation of activity will be carried out in such a way that, in the cases in which it must be applied at ages close to the legal retirement, its application guarantees, in combination with the measures of anticipation of the retirement age in specific circumstances contemplated in the General Law of the Social Security , that the level of protection provided is the same, in equivalent cases of contribution career, contributory effort and causality, as that of employed workers, without this implying additional costs at the non-contributory level.

Public administrations may, for duly justified economic policy reasons, co-finance cessation of activity plans aimed at specific groups or economic sectors.

>> AS OF JANUARY 1, 2019 <<

Article 26. Protective action

(a) Health care in cases of maternity, common or occupational disease and accidents, whether or not they are at work.
(b) Financial benefits in situations of temporary disability, risk during pregnancy, maternity, paternity, risk during breastfeeding, care of children with cancer or other serious illnesses,permanent disability, retirement, death and survival and dependent family members.
(c) Coverage of accidents at work and occupational diseases.

For the purposes of this coverage, an accident at work of the economically dependent self-employed worker shall be understood as any bodily injury suffered on the occasion or as a result of the professional activity, and an accident at work is also considered to be that suffered by the worker when he or she goes to or return from the place where the activity is provided, or by cause or consequence thereof. Unless there is proof to the contrary, the accident shall be presumed to be unrelated to work when it occurred outside the course of the professional activity in question.

For the rest of the self-employed workers and for the purposes of the same coverage, an accident at work of the self-employed worker will be understood as occurring as a direct and immediate consequence of the work carried out on their own account and which determines their inclusion in the scope of application of this special regime. For the same purposes, an occupational disease shall be understood as one contracted as a result of self-employment, which is caused by the action of the elements and substances and in the activities specified in the list of occupational diseases with the relationships of the main activities capable of producing them, annexed to Royal Decree 1299/2006, of 10 November, which approves the table of occupational diseases in the Social Security system and establishes criteria for its notification and registration.

An accident at work shall also be understood as an accident suffered on going to or returning from the place where the economic or professional activity is being provided. For these purposes, the place of the benefit shall be understood as the establishment where the self-employed worker habitually carries out his activity provided that it does not coincide with his domicile and corresponds to the premises, warehouse or office declared as affected by the economic activity for tax purposes.

2. (…)

3. Repealed

Article 31. Social security contribution benefits applicable to self-employed workers

Social Security contributions of self-employed or self-employed workers who cause initial registration or who had not been in a situation of affiliation in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers, shall be carried out as follows:

1. In the event that it is chosen to contribute for the corresponding minimum base, they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of effect of the registration, which it will consist of a single monthly fee of 60 euros, which will include both common contingencies and professional contingencies, leaving these workers exempt from contributions for cessation of activity and professional training. Of this fee of 60 euros, 51.50 euros correspond to common contingencies and 8.50 euros to professional contingencies.

2. Alternatively, those self-employed or self-employed workers who, fulfilling the requirements set out in the previous section, opt for a contribution base higher than the corresponding minimum, may be applied during the first 12 months immediately following the date of effect of the registration, a reduction of 80% on the contribution for common contingencies,being the quota to be reduced the resulting from applying to the minimum contribution base that corresponds to the minimum contribution rate in force for common contingencies.

After the initial period of 12 months provided for in the two previous sections, and regardless of the contribution base chosen, self-employed workers who benefit from the measure provided for in this article may apply the following reductions and bonuses on the contribution for common contingencies, being the quota to be reduced or subsidized the one resulting from applying to the minimum contribution base that corresponds to the contribution rate in force in each moment for common contingencies, for a maximum period of up to 12 months, until completing a maximum period of 24 months after the date of effects of the discharge, according to the following scale:

(a) A reduction equivalent to 50 per cent of the quota during the 6 months following the initial period provided for in the first two subparagraphs of this subparagraph.
(b) A reduction equivalent to 30 per cent of the quota for 3 months following the period referred to in point (a).
(c) A bonus equivalent to 30 per cent of the quota for 3 months following the period referred to in point (b).

3. In the event that the self-employed or self-employed worker resides and develops his activity in a municipality in whose updated municipal register at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of the contribution benefits established in the previous sections,you will be entitled during the 12 months following these same incentives. In such cases, the reductions and bonuses for the 12 months following the initial period referred to in paragraph 2 shall not apply.

In order to benefit from these measures during the 12 months following the initial period, the self-employed or self-employed worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the self-employed or self-employed activity in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

4. In the event that the self-employed workers are under 30 years of age, or under 35 years of age in the case of women, and cause initial registration or have not been in a situation of affiliation in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers , may be applied, in addition to the contribution benefits provided for in the previous sections, an additional bonus equivalent to 30%, on the quota for common contingencies, in the 12 months following the end of the maximum period of enjoyment of the same, being the quota to be subsidized the result of applying to the minimum contribution base that corresponds the contribution rate for common contingencies in force at all times. In this case the maximum duration of the enjoyment of the benefits in the contribution it will be 36 months.

5. The period of withdrawal from the Special Social Security Scheme for Self-Employed or Self-Employed Workers, required in the previous sections to be entitled to the benefits in the contribution in them provided for in case of resuming a self-employed activity, will be 3 years when the self-employed workers had enjoyed said benefits in their previous period of registration in the aforementioned special regime.

6. In the event that the date of effect of the registrations referred to in paragraphs 1 to 4 does not coincide with the first day of the respective calendar month, the benefit corresponding to that month will be applied in proportion to the number of days of registration in it.

7. The provisions of the preceding paragraphs shall also apply, when they meet the requirements laid down therein, to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Sea Workers and to members of labour companies and to worker members of associated work cooperatives that are included in the Special Scheme for Workers’ Social Security. for Self-Employed or Self-Employed or in the Special Social Security Scheme for Sea Workers, within the first group of contributions.

8. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons.

9. The contribution bonuses provided for in this Article shall be financed from the corresponding budget line of the State Public Employment Service and the reductions in contributions shall be borne by the social security revenue budget and by the mutual societies collaborating with the social security,respectively.

10. The benefits in the contributions provided for in this article will consist of a bonus in the case of self-employed or self-employed workers registered in the National Youth Guarantee System who meet the requirements established in article 105 of Law 18/2014, of 15 October, on the approval of urgent measures for growth, competitiveness and efficiency, applying said bonus in the same terms as the incentives provided for in paragraphs 1 to 3 and also being entitled to the additional bonus referred to in paragraph 4.

11. After the maximum period of enjoyment of the contribution benefits contemplated in this article, the contribution will proceed for all the protected contingencies from the first day of the month following the one that the end occurs.

Article 31 bis. Benefits in social security contributions applicable to self-employed agricultural workers

The social security contributions of self-employed agricultural workers included in the Special System for Self-Employed Agricultural Workers who cause initial registration or who have not been registered in the 2 years immediately preceding, counting from the date of effect of registration in said Special System , shall be carried out as follows:

1. In the event that they choose to contribute for the corresponding minimum base, they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of effects of the registration, which will consist of a single monthly fee of 50 euros, corresponding to common contingencies, leaving these workers exempt from contributions for cessation of activity and professional training.

2. Alternatively, those self-employed agricultural workers who, fulfilling the requirements laid down in the previous section, opt for a contribution base higher than the minimum that corresponds, may apply during the first 12 months immediately following the date of effect of the registration, a reduction of 80 per cent on the contribution for common contingencies , being the quota to be reduced the result of applying to the minimum contribution base that corresponds to the minimum contribution rate in force for common contingencies.

After the initial period of 12 months provided for in the two previous sections, and regardless of the contribution base chosen, agricultural self-employed workers who benefit from the measure provided for in this article may apply the following reductions and bonuses on the quota for common contingencies, the contribution to be reduced or subsidized being the one resulting from applying to the minimum contribution base that corresponds to the current contribution rate at all times for common contingencies, for a maximum period of up to 12 months, until completing a maximum period of 24 months after the date of effects of discharge, according to the following scale:

(a) A reduction equivalent to 50 per cent of the quota during the 6 months following the initial period provided for in the first two subparagraphs of this subparagraph.
(b) A reduction equivalent to 30 per cent of the quota for 3 months following the period referred to in point (a).
(c) A bonus equivalent to 30 per cent of the quota for 3 months following the period referred to in point (b).

3. In the event that the self-employed agricultural worker resides and develops his activity in a municipality in whose updated municipal register at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of the benefits in the contribution established in the previous sections, he will be entitled during the 12 months following these same incentives. In such cases, the reductions and bonuses for the 12 months following the initial period referred to in paragraph 2 shall not apply.

In order to benefit from these measures during the 12 months following the initial period, the self-employed agricultural worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special System for Self-Employed Agricultural Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the autonomous or self-employed activity in the aforementioned municipality in the two years following the registration in the Special System for Self-Employed Agricultural Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

In case of not fulfilling these requirements, the self-employed agricultural worker must refund all the amounts left to pay by the application of the incentive, from the first day of the following month in which such non-compliance is accredited.

4. In the event that the self-employed agricultural workers are under 30 years of age, or under 35 years of age in the case of women, and cause initial registration or have not been in a situation of registration in the 2 years immediately preceding, counting from the date of effect of registration, in the Special System for Self-Employed Agricultural Workers , may be applied, in addition to the benefits in the contribution provided for in the previous sections, an additional bonus equivalent to 30 percent, on the quota for common contingencies, in the 12 months following the end of the maximum period of enjoyment of the same, being the quota to be subsidized the result of applying to the minimum contribution base that corresponds to the contribution rate for common contingencies in force at all times. In this case the maximum duration of the enjoyment of the benefits in the contribution will be 36 months.

5. The period of withdrawal from the Special System for Self-Employed Agricultural Workers required in the previous sections to be entitled to the benefits in the contribution in them provided for in case of resuming a self-employed activity, will be 3 years when the self-employed workers had enjoyed these benefits in their previous period of registration in the aforementioned special regime.

7. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons, within the limits laid down in Article 324 of the revised text of the General Social Security Law.

8. The contribution bonuses provided for in this article shall be financed from the corresponding budget line of the Public State Employment Service and the reductions in contributions shall be borne by the social security revenue budget and by the mutual societies collaborating with the Social Security, respectively.

9. The benefits in the contributions provided for in this article will consist of a bonus in the case of self-employed or self-employed workers registered in the National Youth Guarantee System who meet the requirements established in article 105 of Law 18/2014, of 15 October, on the approval of urgent measures for growth, competitiveness and efficiency, applying said bonus in the same terms as the incentives provided for in paragraphs 1 to 3 and also being entitled to the additional bonus referred to in paragraph 4.

10. After the maximum period of enjoyment of the contribution benefits contemplated in this article, the contribution will proceed for all the protected contingencies from the first day of the month following the one that the end occurs.

Article 32. Benefits in social security contributions for people with disabilities, initial or over,victims of gender violence and victims of terrorism who establish themselves as self-employed

Social security contributions for self-employed or self-employed workers with a degree of disability equal to or greater than 33 per cent, victims of gender violence and victims of terrorism who cause initial discharge or who had not been in a situation of registration in the 2 years immediately preceding, counting from the date of effect of registration, in the Special Social Security Scheme for Self-Employed or Self-Employed Workers , shall be carried out as follows:

1. In the event that they choose to contribute for the corresponding minimum base, they may benefit from a reduction on the contribution for common contingencies during the first 12 months immediately following the date of effects of the registration, which will consist of a single monthly fee of 60 euros, which will include both common contingencies and professional contingencies , leaving these workers exempt from contributions for cessation of activity and vocational training. Of this fee of 60 euros, 51.50 euros correspond to common contingencies and 8.50 euros to professional contingencies.

2. Alternatively, those self-employed or self-employed workers who, fulfilling the requirements set out in the previous section, opt for a contribution base higher than the minimum that corresponds, may apply during the first 12 months immediately following the date of effect of the registration, a reduction of 80 per cent on the quota for common contingencies , being the quota to be reduced the result of applying to the minimum contribution base that corresponds to the contribution rate for common contingencies in force at all times.

After the initial period of 12 months provided for in the two previous sections, and regardless of the contribution base chosen, self-employed workers who benefit from the measure provided for in this article may apply a bonus on the quota for common contingencies, being the contribution to be subsidized the result of applying to the minimum contribution base that corresponds to 50 per cent of the result of applying to the base minimum contribution that corresponds to the rate of contribution for common contingencies in force at all times, for a maximum period of up to 48 months, until completing a maximum period of 5 years after the date of effect of registration.

3. In the event that the self-employed or self-employed worker resides and develops his activity in a municipality in whose updated municipal register at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of the benefits in the contribution established in the previous sections, he will be entitled during the 12 months following these same incentives. In these cases, the application of the 50 per cent bonus, provided for in the previous section, will be applied after the initial 24 months have elapsed, for a maximum period of up to 36 months, until completing a maximum period of 5 years from the date of effect of registration.

In order to benefit from these measures during the 12 months following the initial period, the self-employed or self-employed worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the self-employed or self-employed activity in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed or Self-Employed Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

4. The period of withdrawal from the Special Social Security Scheme for Self-Employed or Self-Employed Workers, required in the previous sections to be entitled to the benefits in the contribution in them provided for in case of resuming a self-employed activity, will be 3 years when the self-employed workers had enjoyed said benefits in their previous period of registration in the aforementioned special regime.

5. In the event that the date of effect of the registrations referred to in paragraphs 1 to 3 does not coincide with the first day of the respective calendar month, the benefit corresponding to that month will be applied in proportion to the number of days of registration in it.

6. The provisions of the preceding paragraphs shall also apply, when they meet the requirements laid down therein, to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Sea Workers and to members of labour companies and to worker members of associated work cooperatives that are included in the Special Scheme for Workers’ Social Security. for Self-Employed or Self-Employed or in the Special Social Security Scheme for Sea Workers, within the first group of contributions.

7. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons.

9. After the maximum period of enjoyment of the contribution benefits contemplated in this article, the contribution will proceed for all the protected contingencies from the first day of the month following the one that the end occurs.

10. The provisions of this article shall also apply, at the option of the interested parties, in the cases of self-employed workers who, while registered in this special scheme, are disabled to a degree equal to or greater than 33 per cent.

In that case, the measures provided for in this Article shall be applied from the first day of the month following that in which the choice is made.

Article 32 bis. Benefits in social security contributions for people with disabilities, initial or oversamore, victims of gender violence and victims of terrorism who establish themselves as self-employed workers included in the Special System for Self-Employed Agricultural Workers

The social security contributions of self-employed agricultural workers included in the Special System for Self-Employed Agricultural Workers with a degree of disability equal to or greater than 33 per cent, victims of gender violence and victims of terrorism, who cause initial discharge or who had not been in a situation of registration in the 2 years immediately preceding , from the date of effect of registration in said Special System, shall be carried out as follows:

After the initial period of 12 months provided for in the two previous sections, and regardless of the contribution base chosen, self-employed workers who benefit from the measure provided for in this article may apply a bonus on the quota for common contingencies, being the contribution to be subsidized the result of applying to the minimum contribution base that corresponds to 50 per cent of the result of applying to the base minimum contribution that corresponds to the rate of contribution for common contingencies in force at all times, for a maximum period of up to 48 months, until completing a maximum period of 5 years after the date of effect of registration.

3. In the event that the self-employed agricultural worker resides and develops his activity in a municipality in whose municipal register updated at the beginning of the activity there are less than 5,000 inhabitants, after the initial period of 12 months of application of the benefits in the contribution established in the previous sections, he will be entitled during the 12 months following these same incentives. In these cases, the application of the bonus for 50 percent, provided for in the previous section, will be applied after the initial 24 months have elapsed, for a maximum period of up to 36 months, until completing a maximum period of 5 years from the date of effect of registration.

In order to benefit from these measures during the 12 months following the initial period, the self-employed agricultural worker must:

Be registered in a municipality of less than 5,000 inhabitants, according to the official data of the register in force at the time of registration in the Special System for Self-Employed Agricultural Workers that causes the right to the incentive contemplated in this article.
Be registered in the Census of Taxpayers of the State Agency of Tax Administration or the Foral Haciendas, corresponding the place of development of the declared activity to a municipality whose municipal register is less than 5,000 inhabitants.
Maintain registration in the autonomous or self-employed activity in the aforementioned municipality in the two years following the registration in the Special System for Self-Employed Agricultural Workers that causes the right to the incentive contemplated in this article; as well as remain registered in the same municipality in the four years following said discharge.

4. The period of withdrawal from the Special System for Self-Employed Agricultural Workers required in the previous sections to be entitled to the benefits in the contribution in them provided for in case of resuming a self-employed activity, will be 3 years when the self-employed agricultural workers had enjoyed said benefits in their previous period of registration in the aforementioned special system.

5. In the event that the date of effect of the registrations referred to in paragraphs 1 to 4 does not coincide with the first day of the respective calendar month, the benefit corresponding to that month will be applied in proportion to the number of days of registration in it.

6. The provisions of this Article shall apply even if the beneficiaries of this measure, once they have started their activity, employ employed persons, within the limits laid down in Article 324 of the revised text of the General Social Security Law.

8. After the maximum period of enjoyment of the contribution benefits contemplated in this article, the contribution will proceed for all the protected contingencies from the first day of the month following the one that the end occurs.

9. The provisions of this article shall also apply, at the option of the interested parties, in the cases of self-employed workers who, being registered in this special regime, have a disability to a degree equal to or greater than 33 per cent.

In that case, the measures provided for in this Article shall be applied from the first day of the month following that in which the choice is made.

Article 38 bis. Bonuses for self-employed women who return to work in certain cases

Workers included in the Special Social Security Scheme for Self-Employed Or Self-Employed Workers or as self-employed workers in the first contribution group of the Special Social Security Scheme for Sea Workers, who, having ceased their activity due to maternity, adoption, keep for the purpose of adoption , foster care and guardianship, in the legally established terms, return to carry out an activity on their own account within two years immediately following the effective date of the cessation, they will be entitled to a bonus by virtue of which their quota for common contingencies and professional contingencies, will be fixed in the amount of 60 euros per month during the 12 months immediately following the date of their return to work , provided that they choose to contribute to the minimum base established in general in the special regime that corresponds to the activity on their own account.

Those self-employed or self-employed workers who, fulfilling the above requirements, opt for a contribution base higher than the minimum indicated in the previous paragraph, may apply during the aforementioned period a bonus of 80 per cent on the contribution for common contingencies, the contribution to be reduced being the one resulting from applying to the minimum contribution base that corresponds to the contribution rate for common contingencies in force at all times.

Third additional provision. Coverage of temporary disability and occupational contingencies in the Social Security Scheme for Self-Employed or Self-Employed Workers

1. (…)

2. Deleted

Fourth additional provision. Cessation of activity benefit

All other text, DELETED

Amendments to the General Social Security Law

>> UNTIL DECEMBER 31, 2018 <<

Article 83. Option scheme for associated employers and self-employed persons

1. Employers and self-employed workers, at the time of fulfilling before the General Treasury of the Social Security their respective obligations of registration of company, affiliation and registration, will record the managing entity or the mutual collaborator with the Social Security for which they have chosen to protect occupational contingencies, the economic benefit for temporary disability derived from common contingencies and the protection for cessation of activity , in accordance with the rules governing the Social Security scheme in which they are encudren, and will communicate to it their subsequent modifications. The General Treasury of the Social Security shall be responsible for the recognition of such declarations and their legal effects, in the terms established by regulation and without prejudice to the particularities provided in the following sections if a mutual collaborator with the Social Security is chosen.

The option in favor of a mutual collaborator with the Social Security will be made in the form and will have the scope that are established below:

a) Employers who opt for a mutual society for the protection of accidents at work and occupational diseases of the Social Security must formalize with it the association agreement and protect in the same entity all workers corresponding to workplaces located in the same province, these being understood as the definition contained in the revised text of the Workers’ Statute Law.

Likewise, the associated employers may choose to have the same mutual society manage the financial benefit for temporary disability derived from common contingencies with respect to workers protected against occupational contingencies.

The association agreement is the instrument by which the association is formalized to the mutual society and will have a period of validity of one year, which may be extended for periods of equal duration. Regulations will regulate the procedure for formalizing the agreement, its content and effects.

b) Workers falling within the scope of application of the Special Social Security Scheme for Self-Employed or Self-Employed Workers whose protective action includes, voluntarily or compulsorily, the economic benefit for temporary disability, must formalize it with a mutual collaborator with the Social Security, as well as those who change entity.

Self-employed workers who join a mutual society in accordance with the provisions of the previous paragraph and who also cover occupational contingencies, voluntarily or compulsorily, must formalize their protection with the same mutual society. Likewise, those that cover exclusively professional contingencies must adhere.

The protection will be formalized by means of a document of adhesion, by which the self-employed worker is incorporated into the management field of the mutual society externally to the associative base of the same and without acquiring the rights and obligations derived from the association. The period of validity of the accession will be one year, and may be extended for periods of equal duration. The procedure for formalising the accession document, its content and effects, shall be regulated by regulation.

c) The workers included in the Special Social Security Scheme for Self-Employed or Self-Employed Workers must formalize the management for cessation of activity with the mutual society to which they are attached by subscribing to the annex corresponding to the accession document, in the terms established by the regulatory rules that regulate the collaboration. For their part, the self-employed workers included in the Special Social Security Scheme for Sea Workers will formalize the protection with the managing body or with the mutual society with whom they protect professional contingencies.

Article 102. Collaboration of companies

1. Undertakings, individually considered and in relation to their own staff, may collaborate in the management of social security exclusively in one or more of the following ways:

(a) Assuming directly the payment, at their expense, of the benefits for temporary disability resulting from an accident at work and occupational disease and the benefits of health care and occupational recovery, including the corresponding corresponding allowance during the aforementioned situation.
(b) Assuming directly the payment, at their expense, of the economic benefits for temporary disability derived from common illness or non-work-related accident, under the conditions established by the Ministry of Employment and Social Security.

Companies that take part in this form of collaboration will have the right to reduce the social security contribution by applying the coefficient set for this purpose by the Ministry of Employment and Social Security.

c) Paying its workers, at the expense of the managing body or mutual society obliged, the economic benefits for temporary disability, as well as the others that may be determined by regulation.

2. (…)

3. (…)

4. (…)

5. In the regulation of the modalities of collaboration established in the letters a) and (b) paragraphs 1 and 4 shall harmonise the special interest in improving benefits and means of assistance with the requirements of national solidarity.

Article 146. Contributions for accidents at work and occupational diseases

1. (…)

2. (…)

3. (…)

4. New section in 2019

Article 151. Quotation on short-term contracts

In temporary contracts whose effective duration is less than seven days,the employer’s contribution to the Social Security for common contingencies will be increased by 36%. This increase will not apply to temporary contracts or to workers included in the Special System for Employed Agricultural Workers.

Article 170. Powers over temporary disability processes

(…)

When the discharge has been issued by the National Social Security Institute, this will be the only competent one, through its own medical inspectors, to issue a new medical leave produced by the same or similar pathology in the one hundred and eighty days following the aforementioned medical discharge.

Article 196. Financial benefits

1. (…)

2. The financial benefit corresponding to total permanent disability shall consist of a lifetime pension, which may exceptionally be replaced by a flat-rate allowance where the beneficiary is under sixty years of age.

Those declared to be affected by total permanent disability will receive the pension provided for in the previous paragraph, increased by the percentage determined by regulation, when due to their age, lack of general or specialized preparation and social and work circumstances of the place of residence, the difficulty of obtaining employment in an activity other than the usual previous one is presumed.

The amount of the total permanent disability pension derived from common illness may not be less than 55% of the minimum contribution base for people over eighteen years of age, in annual terms, in force at all times.

Article 249. Protective action

1. The protective action of the Social Security of the worker hired for training and apprenticeship shall include all contingencies, protectable situations and benefits of that, including unemployment.

With regard to unemployment protection, the provisions of Title III shall apply with the specialities provided for in Article 290.

2. In the case of contracts for training and apprenticeship signed with student workers in the programmes of workshop schools, trades houses and employment workshops, the protective action of the Social Security will include the same contingencies, protectable situations and benefits as for the rest of the workers hired under this modality, with the exception of unemployment.

Article 249 bis. Calculation of contribution periods in short-term contracts

New precept in 2019

Article 308. quote in the case of coverage of occupational contingencies and in the case of coverage of cessation of activity

1. Where workers included in this special scheme are covered by contingencies of accidents at work and occupational diseases, the provisions of the first paragraph of Article 19.3 shall apply on the basis of contributions chosen by the person concerned.

2. The cover for the cessation of activity shall determine the obligation to make the corresponding contributions, in accordance with the terms laid down in Article 344.

Self-employed workers covered by the protection system for cessation of activity will have a reduction of 0.5 percentage points in the contribution for temporary disability coverage, derived from common contingencies.

Article 311. Contributions with sixty-five or more years of age

1. Workers included in this special scheme shall be exempt from social security contributions, except, where appropriate, for temporary disability and occupational contingencies, provided that they are in any of these cases:

(a) Sixty-five years of age and thirty-eight years and six months of contributions.
(b) Sixty-seven years of age and thirty-seven years of contributions.

In all the aforementioned cases, for the purposes of calculating years of contributions, the proportional parts of extraordinary payments will not be taken into account.

Article 313. Contribution in cases of pluriactivity

1. Self-employed workers who, by reason of a job as an employed person carried out simultaneously, contribute for common contingencies under a multi-activity scheme, taking into account both the contributions made in this special scheme and the employer’s contributions and those corresponding to the worker in the Social Security scheme corresponding to his activity as an employed person , will be entitled to the refund of 50 per cent of the excess in which their contributions exceed the amount established for this purpose by the General State Budget Law for each year, with a ceiling of 50 per cent of the contributions paid into this special regime, due to their contributions for the common contingencies of mandatory coverage.

In such cases, the General Treasury of the Social Security will proceed to pay the refund that in each case corresponds before May 1 of the following year, except when there are specialties in the contribution that prevent it from being made within that period or it is necessary to provide data by the interested party, in which case the refund will be made after that date.

Article 316. Coverage of professional contingencies

1. Workers included in this special scheme may voluntarily improve the scope of their protective action by incorporating that corresponding to contingencies of accidents at work and occupational diseases, provided that they are covered under the same special scheme the financial benefit for temporary disability.

The coverage of professional contingencies will be carried out with the same entity, manager or collaborator, with which the coverage of temporary disability has been formalized and will determine the obligation to make the corresponding contributions, in the terms provided for in article 308.

For the contingencies indicated, the benefits that, for the same, are granted to the workers included in the General Social Security Scheme will be recognized, under the conditions that are established by regulation.

Article 317. Protective action for economically dependent self-employed workers

In accordance with the provisions of article 26.3 of Law 20/2007, of July 11, economically dependent self-employed workers must incorporate, within the scope of the social security protection action, the coverage of temporary disability and accidents at work and occupational diseases.

Article 321. Birth and amount of temporary disability benefit

1. For workers included in this special scheme, the birth of the economic benefit for temporary disability to which they may be entitled shall occur, under the terms and conditions established by regulation, from the fourth day of the leave in the corresponding activity, except in cases where the interested party has opted for the coverage of occupational contingencies, or has them covered in a mandatory way, and the benefit originated as a result of an accident at work or occupational disease, in which case the benefit will arise from the day following that of the leave.

2. The percentages applicable to the regulatory base for the determination of the amount of the economic benefit for temporary disability derived from common contingencies will be those in force in the General Regime with respect to the processes derived from the indicated contingencies.

Article 325. Specialties in contributions

The incorporation into the Special System for Self-Employed Agricultural Workers provided for in the previous article will determine the application of the following rules regarding social security contributions:

a) With regard to contingencies of compulsory coverage, if the worker opts as a contribution base for a base of amount up to 120 per cent of the minimum base that corresponds to this special scheme,the applicable contribution rate will be 18.75%.

If, on the other hand, the worker opts for a contribution base higher than that indicated in the previous paragraph, on the amount exceeding the latter, the contribution rate in force at any time in this special scheme for contingencies of compulsory coveragewill be applied.

b) With regard to contingencies of voluntary coverage, the quota will be determined by applying, on the full amount of the contribution base, the rates in force in this special regime for such contingencies.

Article 327. Purpose and scope

1. The specific system of protection for cessation of activity is part of the protective action of the Social Security system, it is of a voluntary nature and its purpose is to exempt self-employed workers, members of the Social Security and registered in the Special Scheme for Self-Employed Or Self-Employed Workers or in the Special Scheme for Sea Workers, the benefits and measures established in this Law in the event of total cessation of activity that led to the registration in the special scheme. , notwithstanding the power and desire to pursue an economic or professional activity for profit.

The cessation of activity may be permanent or temporary. The temporary cessation entails the interruption of all the activities that originated the registration in the special regime in which the self-employed worker is included, in the cases regulated in article 331.

Article 329. Protective action

1. The system of protection for cessation of activity includes the following benefits:

a) The economic benefit for total cessation, temporary or definitive, of the activity.

The aforementioned benefit will be governed exclusively by this law and the provisions that develop and complement it.

b) The payment of the social security contribution of the self-employed worker, for common contingencies, to the corresponding scheme. For this purpose, the managing body will be responsible for the corresponding contribution during the receipt of economic benefits for cessation of activity from the month immediately following that of the event causing the cessation of activity. The contribution base during this period corresponds to the regulatory base of the benefit for cessation of activity in the terms established in Article 339, without, in any case, the contribution base being less than the amount of the minimum base or single contribution base provided for in the corresponding scheme.

In the cases provided for in article 331.1.d, there will be no obligation to contribute to the Social Security, being the provisions of article 21.5 of Organic Law 1/2004, of December 28, on Comprehensive Protection Measures against Gender Violence.

2. The system of protection for cessation of activity shall also include measures for training, vocational guidance and promotion of the entrepreneurial activity of self-employed workers benefiting from it, the management of which shall be the responsibility of the entities referred to in Article 344.5.

Article 337. Application and birth of the right to protection for cessation of activity

1. Self-employed workers who meet the requirements established in Article 330 shall apply to the same mutual society collaborating with the Social Security to which they are attached the recognition of the right to protection for cessation of activity.

With regard to self-employed workers who are not members of a mutual society, the provisions of article 346.3 shall apply.

This recognition will imply the birth of the right to the enjoyment of the corresponding economic benefit, from the first day of the month immediately following that in which the event causing the cessation of activity occurred.

When the economically dependent self-employed worker has ended his relationship with the main client, in order to be entitled to the enjoyment of the benefit, he will not be able to have activity with other clients from the day on which the collection of the benefit begins.

2. (…)

3. (…)

4. The managing body shall take charge of the Social Security contribution from the month immediately following that of the event causing the cessation of activity, provided that it has been requested within the period provided for in paragraph 2. Otherwise, the managing body shall take over from the month following that of the request.

When the economically dependent self-employed worker has ended his relationship with the main client, in the event that, in the month after the causal event, he had activity with other clients, the managing body will be obliged to contribute from the date of commencement of the benefit.

Article 338. Duration of the financial benefit

1. The duration of the benefit for cessation of activity will be in function of the periods of contribution made within the forty-eight months prior to the legal situation of cessation of activity of which, at least, twelve must be continued and immediately prior to said situation of cessation in accordance with the following scale :

2. In accordance with the provisions of the second paragraph of the fourth additional provision of Law 20/2007, of 11 July, in the case of self-employed workers between the age of sixty and the age at which entitlement to the retirement pension may be caused, the duration of the benefit is increased in accordance with the following table:

Article 340. Suspension of the right to protection

1. (…)

2. The suspension of the right shall entail the interruption of the payment of the financial benefit and of the contributions for full monthly payments without affecting the period of their collection, except in the case provided for in point (a) of the previous paragraph, in which the period of collection will be reduced by the same time as the suspension produced.

Article 344. Financing, basis and type of contribution

1. The protection for cessation of activity shall be financed exclusively from the contribution for said contingency. The effective date of the coverage will begin from the first day of the same month in which it is formalized.

2. The contribution base for cessation of activity will correspond to the contribution base of the Special Scheme for Self-Employed or Self-Employed Workers that the self-employed worker has chosen as his own in accordance with the provisions of the applicable rules, or the one that corresponds to him as a self-employed worker in the Special Scheme for Sea Workers.

3. The contribution rate corresponding to the social security protection for cessation of activity, applicable to the base determined in the previous section, shall be established in accordance with the provisions of Article 19. However, in order to maintain the financial sustainability of the protection system, the General State Budget Law for each financial year shall establish the contribution rate applicable to the financial year to which they relate in accordance with the following rules:

a) The contribution rate expressed as much per cent shall be that resulting from the following formula: TCt = G /BCx100
being:
- t = year to which the General State Budgets refer in which the new contribution rate will be in force.
- TCt = contribution rate applicable for year t.
- G = sum of expenditure on cessation of activity benefits for the months from 1 August of year t-2 to 31 July of year t-1
- BC= sum of the contribution bases for cessation of activity for the months from August 1 of year t-2 to July 31 of year t-1.

(b) Notwithstanding the foregoing, it shall not be appropriate to apply the rate resulting from the formula, while maintaining the current rate, where:

Involve increasing the current contribution rate by less than 0.5 percentage points.
Involve reducing the current contribution rate by less than 0.5 percentage points, or when the reduction of the rate greater than 0.5 percentage points is the reserves of this benefit referred to in article 346.2 foreseen at the end of year t–1 do not exceed the expense budgeted for the cessation of activity benefit for year t.

c) In any case, the contribution rate to be fixed annually may not be less than 2.2% or more than 4%.

When the contribution rate to be fixed in application of the provisions of this section exceeds 4 per cent, all the grace periods provided for in article 338.1 of this Law will necessarily be revised upwards, which will be fixed in the corresponding General State Budget Law. This upward revision will be at least two months.

4. The Independent Authority for Fiscal Responsibility may issue an opinion, in accordance with the provisions of article 23 of Organic Law 6/2013, of 14 November, on the creation of the Independent Authority for Fiscal Responsibility, regarding the application by the Ministry of Employment and Social Security of the provisions of the previous sections, as well as regarding the financial sustainability of the protection system for cessation of activity.

5. The measures of training, professional guidance and promotion of entrepreneurial activity of self-employed workers benefiting from the protection for cessation of activity, referred to in article 329.2 of this Law, shall be financed with 1 per cent of the income established in this article. These measures shall be managed by the public employment service of the competent autonomous community and by the Social Marine Institute, in proportion to the number of beneficiaries they manage.

Article 347. Obligations of self-employed workers

1. The following are the obligations of self-employed workers applying for and benefiting from cessation of activity protection:

a) Request the same mutual society collaborating with the Social Security with which they have agreed the professional contingencies the coverage of the protection for cessation of activity.
b) Contribute for the contribution corresponding to the protection for cessation of activity.
c) Provide the documentation and information that are necessary for the purposes of recognition, suspension, termination or resumption of the service.
d) Request the withdrawal of the benefit for cessation of activity when situations of suspension or extinction of the right occur or the requirements required for its collection are no longer met, at the time when such situations occur.
e) Not to work as a self-employed or employed person during the receipt of the benefit.
(f) Reimbursement of benefits unduly received.
(g) Appear at the request of the managing body and be at the disposal of the public employment service of the corresponding autonomous community, or the Social Marine Institute, in order to carry out the training activities, professional guidance and promotion of entrepreneurial activity to which they are summoned.
h) Participate in specific actions of motivation, information, orientation, training, reconversion or professional insertion to increase their employability that are determined by the managing body, by the public employment service of the corresponding autonomous community, or by the Social Institute of the Navy, where appropriate.

Article 350. Competent jurisdiction and prior claim

The courts of the social order shall be competent to hear and determine the decisions of the managing body relating to the recognition, suspension or termination of benefits for cessation of activity, as well as the payment thereof. Irrespective of the provisions of Article 346(3),the interested party may make a prior complaint to the managing body before going to the competent social court. The resolution of the managing body must expressly indicate the possibility of submitting a claim, as well as the time limit for its filing.

First additional provision. Rules applicable to special schemes

1. The provisions of Articles 151 shall apply to the Special Social Security Scheme for Coal Mining; 152; 153; 161.4; Chapters VI, VII VIII, IX and X of Title II; Articles 194(2) and (3); 195, with the exception of paragraph 2; 197; 200; 205; 206; 207; 208; 209; 210; 211; 213; 214; 215; 219; 220; 221; 222; 223; 224; 225; 226(4) and (5); 227(1), second subparagraph; 229; 231; 232; 233; 234; and Chapters XV and XVII of Title II.

The provisions of the last subparagraph of Article 196(2) and Article 196(4) shall also apply under those arrangements. For the purposes of determine the minimum amount of the pension and the calculation of the supplement referred to in those paragraphs respectively, the minimum contribution base will be taken into account the one in force at all times in the General Scheme, whatever the scheme under whose rules total permanent disability and severe disability pensions are recognised.

2. Without prejudice to the provisions of Law 47/2015, of 21 October, regulating the social protection of workers in the maritime-fishing sector, and in particular with regard to the protective action in Chapter IV of Title I of that law, the following provisions of this Law shall apply to the Special Social Security Scheme for Sea Workers:

(a) For employed persons, the provisions of Articles 151; 152; 153 and Chapters XV and XVII of Title II.
(b) Self-employed persons, as provided for in articles 306.2; 308.2; 309; 310; 311 and Chapter XV of Title II.

Twenty-seventh additional provision. Extraordinary unemployment benefit

1. (…)

2. (…)

3. (…)

4. (…)

5. (…)

6. (…)

7. This provision will be valid for six months from its entry into force, and will be automatically extended for six-month periods, until the unemployment rate is below 15 per cent according to the latest Labour Force Survey published prior to the date of the extension.

Fourth transitional provision. Application of previous legislation to give rise to the right to a retirement pension

1. (…)

2. (…)

3. (…)

4. (…)

5. The regulation of the retirement pension will continue to be applied, in its different modalities, access requirements, conditions and rules for determining benefits, in force before the entry into force of Law 27/2011, of 1 August, on updating the adequacy and modernization of the Social Security system, to retirement pensions caused before January 1, 2019, in the following cases:

a) Persons whose employment relationship has been terminated before April 1, 2013, provided that after that date they are not included in any of the schemes of the Social Security system.
b) Persons with an employment relationship suspended or terminated as a result of decisions taken in employment regulation files, or through collective agreements in any field, company collective agreements as well as decisions adopted in bankruptcy proceedings, approved, signed or declared prior to April 1, 2013, provided that the termination or suspension of the employment relationship occurs before January 1, 2019.
c) Those who have accessed the partial retirement pension before April 1, 2013, as well as people incorporated before that date into partial retirement plans included in collective agreements of any field or company collective agreements regardless of whether access to partial retirement has occurred before or after April 1, 2013.

In those cases referred to in the paragraphs b) and (c) where the application of the above legislation has its origin in decisions taken or in partial retirement schemes included in collective agreements of enterprise, it shall be an essential condition that the said collective agreements of enterprise are duly registered with the National Social Security Institute or the Social Institute of the Navy , where appropriate, within a period to be determined by regulation.

Sixteenth transitional provision. Bases and types of contributions and protective action in the Special System for Domestic Employees

1. Without prejudice to the provisions of Section Two of Chapter ll of Title LL of this Law, social security contributions in the Special System for Domestic Employees established in the General Social Security Scheme shall be made in accordance with the following rules:

a) Calculation of the contribution bases:

In 2012, the contribution bases for common and professional contingencies will be determined according to the following scale, based on the remuneration received by domestic employees:

The contribution bases of the previous scale will be increased in proportion to the increase that in the General State Budget Law of 2012 may be established for the minimum base of the General Regime.

In 2013, the contribution bases for common and occupational contingencies will be determined according to the following scale, based on the remuneration received by domestic employees:

From 2014 to 2023, themonthly remuneration and contribution bases of the scale will be updated in the same proportion to the increase experienced by the minimum interprofessional wage in each of those years.
From the year 2024, the contribution bases for common and professional contingencies will be determined in accordance with the provisions of article 147 of this Law, without the contribution being less than the minimum base that is legally established.

(b) Applicable contribution rates:

For the contribution for common contingencies, on the basis of the corresponding contribution as indicated in paragraph (a) the following contribution rates shall apply:

In 2012, the contribution rate will be 22 per cent, with 18.30 per cent being borne by the employer and 3.70 per cent by the employee.

From 2013 to 2018, the contribution rate will increase annually by 0.90 percentage points, with its amount and distribution between employer and employee fixed in the respective General State Budget Law.

From 2019, the type of contribution and its distribution between employer and employee will be those established in general, in the respective General State Budget Law, for the General Social Security Regime.

For contributions for professional contingencies, on the basis of the corresponding contribution as indicated in paragraph a) the contribution rate provided for in the premium rate established by law will be applied, the resulting contribution being the exclusive responsibility of the employer.

From 2012 to 2023, for the purpose of determining the partiality coefficient referred to in rule (a) of article 247, applicable to this Special System for Domestic Employees, the hours actually worked therein shall be determined on the basis of the contribution bases referred to in numbers 1.° , 2.° and 3.° of section 1.a) of this provision, divided by the amount fixed for the minimum hourly base of the General Regime by the Law of General Budgets of the State for each of these years.

The provisions of Article 251(a) shall apply from 1 January 2012.
From 2012 to 2023, for the calculation of the regulatory base of the pensions of permanent disability derived from common contingencies and of retirement caused in said period by the employees of household with respect to the periods quoted in this special system will only be taken into account the periods actually contributed, not resulting from the application of the provisions of articles 197.4 and 209.1.b).

>> AS OF JANUARY 1, 2019 <<

Article 83. System of option of the associated employers and of the self-employed workers adhered.

The option in favor of a mutual collaborator with the Social Security will be made in the form and will have the scope that are established below:

(a) Employers who opt for a mutual society for the protection of accidents at work and occupational diseases of the Social Security must formalize with it the association agreement and protect in the same entity all workers corresponding to workplaces located in the same province, meaning the definition contained in the revised text of the Workers’ Statute Act.

b) Workers falling within the scope of application of the Special Social Security Scheme for Self-Employed or Self-Employed Workers they must formalize the coverage of the protective action for professional contingencies, temporary disability and cessation of activity with a mutual collaborator with the Social Security, having to opt for the same collaborating mutual for all the indicated protective action. Likewise, workers who change their entity must formalize with a mutual collaborator this protective action.

In order to formalise the management for cessation of activity, they will subscribe to the annex corresponding to the accession document, in the terms established by the regulatory rules governing collaboration.

Self-employed workers included in the Special Social Security Scheme for Sea Workers may choose to protect occupational contingencies with the managing body or with a mutual society collaborating with the Social Security. Workers included in the third group of contributions must formalize the protection of common contingencies with the managing body of the Social Security. In any case, they must formalize the protection for cessation of activity with the managing entity or with the mutual society with whom they protect professional contingencies.

Article 102. Collaboration of companies

1. Undertakings, individually considered and in relation to their own staff, may collaborate in the management of social security exclusively in one or more of the following ways:

(a) Assuming directly the payment, at their expense, of the benefits for temporary disability resulting from an accident at work and occupational disease and the benefits of health care and occupational recovery, including the corresponding corresponding allowance during the aforementioned situation.

(DELETED)

b) Paying its workers, at the expense of the managing body or mutual society obliged, the economic benefits for temporary disability, as well as the others that may be determined by regulation.

2. (…)

3. (…)

4. (…)

5. The rules on the arrangements for cooperation laid down in paragraphs 1(a) and 4 shall bring the special interest in improving services and means of assistance into line with the requirements of national solidarity.

Article 146. Contributions for accidents at work and occupational diseases

1. (…)

2. (…)

3. (…)

4. Employers who employ workers, to whom, by reason of their activity, a coefficient reducing the retirement age is applicable, must contribute for the highest rate of contribution for accidents at work and occupational diseases than those established, provided that the establishment of this reduction coefficient does not entail an additional contribution for this purpose.

The provisions of this section will not apply to employers who occupy workers included in the scope of application of Royal Decree 1539/2003, of 5 December, which establishes reduction coefficients of the retirement age in favor of workers who prove a significant degree of disability. Nor will it apply to workers on board fishing vessels up to 10 Gross Registered Tons included in the Special Scheme for Sea Workers.

Article 151. Quotation on short-term contracts

In temporary contracts whose effective duration is equal to or less than five days,the employer’s social security contribution for common contingencies will be increased by 40%. This increase will not apply to workers included in the Special System for Employed Agricultural Workers.

Article 170. Powers over temporary disability processes

1. Until the completion of the three hundred and sixty-five-day period of the temporary disability proceedings, the National Social Security Institute shall exercise, through the medical inspectors attached to that entity, the same powers as the Social Security Health Services Inspectorate or equivalent body of the respective public health service. , to issue a medical discharge for all purposes, as well as to consider that there is a relapse in the same process, when the same circumstances arise as those referred to in the last subparagraph of paragraph 2 of the previous article.

Article 196. Financial benefits

1. (…)

The amount of the total permanent disability pension resulting from common illness it may not be less than the minimum amount fixed annually in the General State Budget Law for the pension of total permanent disability derived from common illness of holders under sixty years of age with a non-dependent spouse.

Article 249. Protective action and quotation

With regard to unemployment protection, the provisions of Title III shall apply with the specialities provided for in Article 290.

2. Contracts concluded in accordance with the provisions of the preceding paragraph of this Article shall be exempt from contributions for vocational training.

Article 249 bis. Calculation of contribution periods in short-term contracts

1. For the sole purpose of accrediting the minimum periods of contribution necessary to give rise to entitlement to benefits for retirement, permanent disability, death and survival, temporary disability, maternity and paternity, and care for children affected by cancer or other serious illness, in contracts of a temporary nature whose effective duration is equal to or less than five days , regulated in article 151 of this law, each working day will be considered as 1.4 days of contributions, without in any case being able to compute monthly a number of days greater than that corresponding to the respective month.

2. This provision shall not apply in the case of part-time contracts, part-time replacement contracts and fixed-discontinuous contracts.

Article 308. Contributions during the situation of temporary disability, and for professional contingencies

1. In the situation of temporary disability with the right to economic benefit, after 60 days in this situation from the medical leave, it will be necessary to make the payment of the contributions, for all contingencies, to the mutual collaborator with the Social Security, to the managing entity or, where appropriate, to the public service of state employment, with charge to the quotas for cessation of activity.

2. For the purposes of applying the provisions of the previous paragraph, the amount equivalent to the actual payment of the contributions of self-employed workers in a period of absence from work after the 60 days that the public employment service must assume, will be fixed by means of a coefficient applicable to the total contributions for cessation of activity of all workers covered by that entity. This coefficient will be established annually in the Order implementing the legal rules on social security contributions, unemployment, protection for cessation of activity, wage guarantee fund and vocational training for each year.

3. The contribution corresponding to the contingencies of accidents at work and occupational diseases will be made through the application of a single rate fixed annually in the Law of General State Budgets, which will be applied on the basis of contributions chosen by the interested party.

Article 311. Contributions with sixty-five or more years of age

1. Workers included in this special scheme shall be exempt from social security contributions, except for temporary incapacity and occupational contingencies, provided that they are in any of these cases:

(a) Sixty-five years of age and thirty-eight years and six months of contributions.
(b) Sixty-seven years of age and thirty-seven years of contributions.

In all the aforementioned cases, for the purposes of calculating years of contributions, the proportional parts of extraordinary payments will not be taken into account.

Article 313. Contribution in cases of pluriactivity

1. Self-employed workers who, by reason of a job as an employed person carried out simultaneously, contribute under a multi-activity scheme, taking into account both the contributions made under this special scheme and the employer’s contributions and those corresponding to the worker in the social security scheme corresponding to his activity as an employed person, shall be entitled to the reimbursement of 50 per cent of the excess in which their contributions for common contingencies exceed the amount established for this purpose by the General State Budget Law for each year, with a ceiling of 50% of the contributions paid into this special regime due to their contribution for common contingencies.

Article 316. Coverage of professional contingencies

1. The coverage of occupational contingencies shall be compulsory and shall be carried out with the same entity, manager or collaborator, with which the coverage of temporary disability has been formalized and shall determine the obligation to make the corresponding contributions, in accordance with the terms laid down in Article 308.

Article 317. Protective action for economically dependent self-employed workers

Economically dependent self-employed workers are compulsorily included, within the scope of the social security protection action, the coverage of temporary disability and accidents at work and occupational diseases.

Article 321. Birth and amount of temporary disability benefit

1. For workers included in this special scheme, the birth of the financial benefit for temporary disability to which they may be entitled will occur, under the terms and conditions established by regulation, from the fourth day of the leave in the corresponding activity, unless the benefit had originated due to an accident at work or occupational disease , in which case the benefit will arise from the day following that of the leave.

Article 325. Specialties in contributions

a) With regard to contingencies of compulsory coverage, if the worker opts as a contribution base for a base of amount up to 120 per cent of the minimum base that corresponds in the Special Social Security Scheme for Self-Employed or Self-Employed Workers,the applicable contribution rate will be 18.75%.

If, on the other hand, the worker opts for a contribution base higher than that indicated in the previous paragraph, on the amount that exceeds the latter, the contribution rate in force at all times in this special scheme for common contingencies will be applied.

b) With regard to contingencies of voluntary coverage, the contribution will be determined by applying, on the full amount of the contribution base, the following types of contribution:
- For the coverage of temporary disability and protection for cessation of activity, the rates established in the corresponding General State Budget Laws will be applied.
- The contribution corresponding to the contingencies of accidents at work and occupational diseases will be made through the application of the contribution rates established for each economic activity, occupation or situation in the premium rate established by law, without prejudice to what the General State Budget Laws may establish, in particular, with regard to the protection for permanent disability and death and survival derived from said contingencies pr ofesionals, in accordance with the provisions of articles 19.3 and 326.
c) Workers covered by protection for occupational contingencies or cessation of activity will have a reduction of 0.5 percentage points in the contribution for the coverage of temporary disability derived from common contingencies.

When it has not been chosen to cover all the contingencies of accidents at work and occupational diseases, an additional contribution must be made to finance the benefits provided for in Chapters VIII and IX of the revised text of the General Law on Social Security, in the terms that, where appropriate, , may provide for the General State Budget Laws.

Article 327. Purpose and scope

1. The specific system of protection for the cessation of activity is part of the protective action of the Social Security system, it is mandatory and its purpose is to exempt self-employed workers, members of the Social Security and registered in the Special Scheme for Self-Employed Or Self-Employed Workers or in the Special Scheme for Sea Workers, the benefits and measures established in this Law in the event of total cessation of activity that led to the registration in the special scheme. , notwithstanding the power and desire to pursue an economic or professional activity for profit.

Article 329. Protective action

The system of protection for cessation of activity includes the following benefits:

a) The economic benefit for total cessation, temporary or definitive, of the activity.

The aforementioned benefit will be governed exclusively by this law and the provisions that develop and complement it.

b) The payment of the social security contribution of the self-employed worker to the corresponding scheme. For this purpose, the managing body will be responsible for the corresponding contribution during the receipt of the economic benefits for cessation of activity. The contribution base during this period corresponds to the regulatory base of the benefit for cessation of activity in the terms established in Article 339, without, in any case, the contribution base being less than the amount of the minimum base or single contribution base provided for in the corresponding scheme.

c) The payment of the social security contribution of the self-employed worker for all contingencies to the corresponding scheme, from the sixty-first day of leave in accordance with the provisions of article 308.

Article 337. Application and birth of the right to protection for cessation of activity

In the case of self-employed persons who are not members of a mutual society, the provisions of Article 346(3) shall apply.

The right to receive the corresponding economic benefit will arise from the day following that on which the withdrawal from the special regime to which they were attached takes effect, in accordance with article 46. 4 a) of the General Regulation on registration of companies and affiliation, registration, cancellation and variations of data of workers in the Social Security, approved by Royal Decree 84/1996, of 26 January.

In the rest of the cases regulated in the same article, the birth of the right will occur on the first day of the month following that in which it has downward effects as a result of the cessation of activity.

When the economically dependent self-employed worker has ended his relationship with the main client, in order to be entitled to receive the benefit, he may not have activity with other clients from the day on which he begins the collection of the benefit.

2. (…)

3. (…)

4. The managing body shall be responsible for the Social Security contribution during the period of receipt of the benefit, provided that it has been requested within the period provided for in paragraph 2. Otherwise, the managing body shall take over from the first day of the month following that of the application.

Article 338. Duration of the financial benefit

deleted

Article 340. Suspension of the right to protection

1. (…)

2. The suspension of the right will entail the interruption of the payment of the economic benefit and the contribution without affecting the period of its collection, except in the case provided for in point (a) of the previous paragraph, in which the period of receipt will be reduced by the same time as the suspension produced.

Article 344. Financing, basis and type of contribution

1. The protection for cessation of activity shall be financed exclusively from the contribution for said contingency. The effective date of coverage will be determined by regulation.

a) The contribution rate expressed as much per cent shall be that resulting from the following formula: TCt = G/BCx100
being:
- t = year to which the General State Budgets refer in which the new contribution rate will be in force.
- TCt = contribution rate applicable for year t.
- G = sum of expenditure on cessation of activity benefits for the months from 1 August of year t-2 to 31 July of year t-1
- BC = sum of the contribution bases for cessation of activity for the months from August 1 of year t-2 to July 31 of year t-1.
(b) Notwithstanding the foregoing, it shall not be appropriate to apply the rate resulting from the formula, while maintaining the current rate, where:

Involve increasing the current contribution rate by less than 0.5 percentage points.
Involve reducing the current contribution rate by less than 0.5 percentage points, or when the reduction of the rate greater than 0.5 percentage points is the reserves of this benefit referred to in article 346.2 foreseen at the end of year t–1 do not exceed the expense budgeted for the cessation of activity benefit for year t.

c) In any case, the contribution rate to be fixed annually may not be less than 0.7% or more than 4%.

When the contribution rate to be fixed in application of the provisions of this section exceeds 4%, it will necessarily proceed to revise upwards all the periods of grace provided for in article 338.1 of this law, which will be fixed in the corresponding Law on General State Budgets. This upward revision will be at least two months.

4. The Independent Authority for Fiscal Responsibility may issue an opinion, in accordance with the provisions of article 23 of Organic Law 6/2013, of 14 November, on the creation of the Independent Authority for Fiscal Responsibility, regarding the application by the Ministry of Labour, Migration and Social Security of the provisions of the previous sections, as well as regarding the financial sustainability of the protection system for cessation of activity.

Article 347. Obligations of self-employed workers

1. The following are the obligations of self-employed workers applying for and benefiting from cessation of activity protection:

a) Request from the same mutual society collaborating with the Social Security to which they are attached the coverage of the protection for cessation of activity.
b) Contribute for the contribution corresponding to the protection for cessation of activity.
c) Provide the documentation and information that are necessary for the purposes of recognition, suspension, termination or resumption of the service.
d) Request the withdrawal of the benefit for cessation of activity when situations of suspension or extinction of the right occur or the requirements required for its collection are no longer met, at the time when such situations occur.
e) Not to work as a self-employed or employed person during the receipt of the benefit.
(f) Reimbursement of benefits unduly received.
(g) and h) DELETED.

Article 350. Competent jurisdiction and prior claim

1. The courts of the social order shall be competent to hear and determine the decisions of the managing body concerning the recognition, suspension or termination of benefits for cessation of activity and the payment thereof. The interested party may make a prior complaint to the managing body before going to the competent social court. The decision of the managing body must expressly indicate the possibility of submitting a claim, the body before which it must be filed, as well as the time limit for its filing.

2. When a prior complaint is made against the resolutions of the mutual societies collaborating with the Social Security in the field of benefits for cessation of activity, before its resolution, a binding report will be issued by a joint committee in which the mutual societies collaborating with the Social Security, the representative associations of the self-employed workers and the Social Security Administration will be represented. The chairman of the committee shall be the representative of the Social Security Administration and a person in the service of the mutual society competent to decide shall act as secretary not a member of the committee. A lawyer of the Social Security Administration integrated into the Legal Service of the Social Security Administration may be part of the commission, as an adviser with voice but without vote.

The mutual society responsible for deciding shall forward to the committee, for its decision, the reasoned proposal for the resolution of the previous complaint. The registrar shall draw up minutes of each meeting, stating the agreements reached, and shall also make communications between the committee and the mutual society responsible. Mutual societies must provide the necessary financial and administrative support for the functioning of the commission by signing the appropriate agreements. By means of a resolution of the Secretary of State for Social Security, the determination of the composition, organization and other precise points for the proper functioning of said commission will be established, applying, in the unforeseen, the provisions for the functioning of the collegiate bodies in Law 40/2015, of October 1, on the Legal Regime of the Public Sector.

The rest of the previous complaints will be resolved by the same managing body that issued the contested decision.

First additional provision. Rules applicable to special schemes

1. The provisions of Articles 146.4 shall apply to the Special Social Security Scheme for Coal Mining; 151; 152; 153; 161.4; Chapters VI, VII VIII, IX and X of Title II; Articles 194(2) and (3); 195, with the exception of paragraph 2; 197; 200; 205; 206; 207; 208; 209; 210; 211; 213; 214; 215; 219; 220; 221; 222; 223; 224; 225; 226(4) and (5); 227(1), second subparagraph; 229; 231; 232; 233; 234; and Chapters XV and XVII of Title II.

The provisions of the last subparagraph of Article 196(2) and Article 196(4) shall also apply under those arrangements. For the purposes of determining the calculation of the supplement referred to in Article 196 (4), the minimum contribution base shall be taken into account that in force at any time in the General Scheme, regardless of the scheme under the rules of which the severe disability pension is recognised.

(a) for employed persons, the provisions of Article 4; 151; 152; 153 and Chapters XV and XVII of Title II.
(b) Self-employed persons, as provided for in articles 306.2; 308.2; 309; 310; 311 and Chapter XV of Title II.

Twenty-seventh additional provision. Extraordinary unemployment benefit

1. (…)

2. (…)

3. (…)

4. (…)

5. (…)

6. (…)

7. REPEALED

Twenty-eighth additional provision. Exception to the compulsory coverage of all contingencies in the Special Social Security Scheme for Self-Employed or Self-Employed Workers

The coverage of contingencies of accidents at work and occupational diseases, cessation of activity and vocational training will not be compulsory in the case of members of cooperatives included in the Special Social Security Scheme for Self-Employed or Self-Employed Workers who have an inter-cooperative system of social benefits , complementary to the Public System, which has the authorization of the Social Security to collaborate in the management of the economic benefit of temporary disability and grants protection for the aforementioned contingencies, with a scope at least equivalent to that regulated by the Special Social Security Scheme for Self-Employed or Self-Employed Workers.

Twenty-ninth additional provision. Special convention for those affected by the crisis

Those who prove, on the date of entry into force of the regulatory norm that develops this type of agreement, an age between 35 and 43 years as well as a contribution gap of at least three years between October 2, 2008 and July 1, 2018, may sign a special agreement with the General Treasury of the Social Security for the recovery of a maximum of two years in the period described above.

These contributions will be calculated exclusively for the purposes of permanent disability, retirement and death and survival, being carried out in the terms determined by regulation.

Thirtieth additional provision. Application of the new article 249 bis of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of 30 October

The provisions of articles 151 and 249 bis of this revised text, in accordance with the provisions of the Royal Decree-Law for the revaluation of public pensions and other urgent measures in social, labour and employment matters, will only apply to temporary contracts whose duration is equal to or less than five days whose provision of services begins from 1 January 2019.

Fourth transitional provision. Application of previous legislation to give rise to the right to a retirement pension

1. (…)

2. (…)

3. (…)

4. (…)

5. The regulation of the retirement pension will continue to be applied, in its different modalities, access requirements, conditions and rules for determining benefits, in force before the entry into force of Law 27/2011, of 1 August, on updating the adequacy and modernization of the Social Security system, to retirement pensions caused before 1 January 2020,in the following cases:

a) Persons whose employment relationship has been terminated before April 1, 2013, provided that after that date they are not included in any of the schemes of the Social Security system.
b) Persons with an employment relationship suspended or terminated as a result of decisions adopted in employment regulation files, or through collective agreements in any field, company collective agreements as well as decisions adopted in bankruptcy proceedings, approved, signed or declared before April 1, 2013, provided that the termination or suspension of the employment relationship occurs before January 1, 2020.

It shall be an essential condition that the aforementioned company collective agreements are duly registered with the National Social Security Institute or the Social Marine Institute, where appropriate, within a period to be determined by regulation.

c) However, the persons referred to in the preceding paragraphs may also choose to apply, for the recognition of their right to a pension, the legislation in force on the date of the event causing it.

Sixteenth transitional provision. Bases and types of contributions and protective action in the Special System for Domestic Employees

1. Without prejudice to the provisions of the second section of Chapter LL of Title LL of this Law, social security contributions in the Special System for Domestic Employees established in the General Social Security Scheme shall be made in accordance with the following rules:

a) Calculation of the contribution bases:
- The contribution bases for common and professional contingencies will be determined according to the scale, according to the remuneration received by domestic employees, provided for annually in the General State Budget Law.
- During the year 2020,the monthly remuneration and contribution bases of the scale will be updated in the same proportion to the increase experienced by the minimum interprofessional wage.
- From the year 2021,the contribution bases for common and professional contingencies will be determined in accordance with the provisions of article 147 of this law, without the contribution being less than the minimum base that is legally established.

(b) Applicable contribution rates:
1. For the contribution for common contingencies, on the basis of the corresponding contribution as indicated in subparagraph (a) will be applied, from January 1, 2019, the type of contribution and its distribution between employer and employee that is established in general, in the respective Law of General State Budgets, for the General Regime of the Social Security.
2. For contributions for professional contingencies, on the basis of the corresponding contribution as indicated in paragraph a) the contribution rate provided for in the premium rate established by law will be applied, the resulting contribution being the exclusive responsibility of the employer. From 2012 to 2020, for the purpose of determining the partiality coefficient referred to in article 247, rule a), applicable to this Special System for Domestic Employees, the hours actually worked in it shall be determined on the basis of the contribution bases referred to in the numbers. 1. º and 2. º of section 1.a) of this provision, divided by the amount fixed for the minimum hourly base of the General Regime by the Law of General Budgets of the State for each of these years.
3. The provisions of Article 251(a) shall apply from 1 January 2012.
4. From 2012 to 2020, for the calculation of the regulatory base of the pensions of permanent disability derived from common contingencies and of retirement caused in said period by the employees of household with respect to the periods quoted in this special system will only be taken into account the periods actually contributed, not resulting from the application of the provisions of articles 197.4 and 209.1.b).

Amendment of the Workers’ Statute

>> UNTIL DECEMBER 31, 2018 <<

Second additional provision. Contracts for training and apprenticeship

1. The age and duration limit for contracts for training and apprenticeship set out in the letters a) and (b) Article 11.2 shall not apply when they are subscribed to within the framework of the public employment and training programmes referred to in the revised text of the Employment Act.

Likewise, in these contracts the situations of temporary disability, risk during pregnancy, maternity, adoption, custody for the purpose of adoption, foster care, risk during breastfeeding and paternity will not interrupt the calculation of the duration of the contract.

2. The protective action of the Social Security in the contracts for training and apprenticeship signed with student workers in the programs of workshop schools, trades houses and employment workshops, will include the same contingencies, protectable situations and benefits as for the rest of workers hired under this modality, as established in article 11.2.h) and the revised text of the General Law on Social Security , with the exception of unemployment.

Second transitional provision. Contracts for training and apprenticeship

1. Until the unemployment rate in our country is below fifteen per cent, contracts for training and apprenticeship may be made with workers under the age of thirty without the application of the maximum age limit established in the first paragraph of Article 11.2.a).

2. References in laws, regulations or collective agreements to the training contract shall be construed as from 31 August 2011 to the training and apprenticeship contract referred to in Article 11(2) in so far as they do not conflict with or contradict the provisions of article 11.2.

Ninth transitional provision. Transitional rules in relation to clauses in collective agreements relating to compliance with the ordinary retirement age

1. The provisions of the tenth additional provision shall apply to collective agreements signed on or after 8 July 2012.

2. The tenth additional provision shall apply to collective agreements concluded before 8 July 2012 as follows:

a) When the end of the initial agreed term of said agreements occurs after July 8, 2012, the application will occur from the date of the aforementioned termination.
b) When the end of the initial agreed term of said agreements had occurred before July 8, 2012, the application will occur from the latter date.

Tenth additional provision. Clauses of collective agreements relating to compliance with the ordinary retirement age

The clauses of the collective agreements that make it possible to terminate the employment contract due to the worker’s compliance with the ordinary retirement age established in the Social Security regulations, regardless of the extent and scope of these clauses, shall be deemed null and void.

>> AS OF JANUARY 1, 2019 <<

Article 26. Protective action

Second additional provision. Contracts for training and apprenticeship.

2. REPEALED

Second transitional provision. Contracts for training and apprenticeship

1. REPEALED

Ninth transitional provision. Transitional rules in relation to clauses in collective agreements relating to compliance with the ordinary retirement age

Repealed

Tenth additional provision. Clauses of collective agreements relating to compliance with the ordinary retirement age

Collective agreements may establish clauses that make it possible to terminate the employment contract due to the worker’s compliance with the legal retirement age established in the Social Security regulations, provided that the following requirements are met:

a) The worker affected by the termination of the employment contract must meet the requirements required by social security regulations to be entitled to one hundred percent of the ordinary retirement pension in its contributory modality.
b) The measure must be linked to coherent employment policy objectives expressed in the collective agreement, such as the improvement of stability in employment by transforming temporary contracts into permanent ones, the hiring of new workers, the generational changeover or any other aimed at promoting the quality of employment.

If you have any questions or need any clarification about these modifications and new labor measures, you can contact any of our advisors to help you solve it.

New labour and social security measures

Notable measures

I. Social security

Ⅱ. Autonomous

Iii. Labour and employment measures

Amendments to the Statute of Self-Employment (LETA)

Article 26. Protective action

Article 31. Reductions and bonuses in social security contributions applicable to self-employed persons

Article 32. Reductions and bonuses of social security contributions for people with disabilities, victims of gender-based violence and victims of terrorism who establish themselves as self-employed

Article 38 bis. Bonuses for self-employed women who return to work in certain cases

Third additional provision. Coverage of temporary disability and occupational contingencies in the Social Security Scheme for Self-Employed or Self-Employed Workers

Fourth additional provision. Cessation of activity benefit

Article 26. Protective action

Article 31. Social security contribution benefits applicable to self-employed workers

Article 31 bis. Benefits in social security contributions applicable to self-employed agricultural workers

Article 32. Benefits in social security contributions for people with disabilities, initial or over,victims of gender violence and victims of terrorism who establish themselves as self-employed

Article 32 bis. Benefits in social security contributions for people with disabilities, initial or oversamore, victims of gender violence and victims of terrorism who establish themselves as self-employed workers included in the Special System for Self-Employed Agricultural Workers

Article 38 bis. Bonuses for self-employed women who return to work in certain cases

Third additional provision. Coverage of temporary disability and occupational contingencies in the Social Security Scheme for Self-Employed or Self-Employed Workers

Fourth additional provision. Cessation of activity benefit

Amendments to the General Social Security Law

Article 83. Option scheme for associated employers and self-employed persons

Article 102. Collaboration of companies

Article 146. Contributions for accidents at work and occupational diseases

Article 151. Quotation on short-term contracts

Article 170. Powers over temporary disability processes

Article 196. Financial benefits

Article 249. Protective action

Article 249 bis. Calculation of contribution periods in short-term contracts

Article 308. quote in the case of coverage of occupational contingencies and in the case of coverage of cessation of activity

Article 311. Contributions with sixty-five or more years of age

Article 313. Contribution in cases of pluriactivity

Article 316. Coverage of professional contingencies

Article 317. Protective action for economically dependent self-employed workers

Article 321. Birth and amount of temporary disability benefit

Article 325. Specialties in contributions

Article 327. Purpose and scope

Article 329. Protective action

Article 337. Application and birth of the right to protection for cessation of activity

Article 338. Duration of the financial benefit

Article 340. Suspension of the right to protection

Article 344. Financing, basis and type of contribution

Article 347. Obligations of self-employed workers

Article 350. Competent jurisdiction and prior claim

First additional provision. Rules applicable to special schemes

Twenty-seventh additional provision. Extraordinary unemployment benefit

Fourth transitional provision. Application of previous legislation to give rise to the right to a retirement pension

Sixteenth transitional provision. Bases and types of contributions and protective action in the Special System for Domestic Employees

Article 83. System of option of the associated employers and of the self-employed workers adhered.

Article 102. Collaboration of companies

Article 146. Contributions for accidents at work and occupational diseases

Article 151. Quotation on short-term contracts

Article 196. Financial benefits

Article 249. Protective action and quotation

Article 249 bis. Calculation of contribution periods in short-term contracts

Article 308. Contributions during the situation of temporary disability, and for professional contingencies

Article 311. Contributions with sixty-five or more years of age

Article 313. Contribution in cases of pluriactivity

Article 316. Coverage of professional contingencies

Article 317. Protective action for economically dependent self-employed workers

Article 321. Birth and amount of temporary disability benefit

Article 325. Specialties in contributions

Article 327. Purpose and scope

Article 329. Protective action

Article 337. Application and birth of the right to protection for cessation of activity

Article 338. Duration of the financial benefit

Article 340. Suspension of the right to protection

Article 344. Financing, basis and type of contribution

Article 347. Obligations of self-employed workers

Article 350. Competent jurisdiction and prior claim

First additional provision. Rules applicable to special schemes

Twenty-seventh additional provision. Extraordinary unemployment benefit

Twenty-eighth additional provision. Exception to the compulsory coverage of all contingencies in the Special Social Security Scheme for Self-Employed or Self-Employed Workers

Twenty-ninth additional provision. Special convention for those affected by the crisis

Thirtieth additional provision. Application of the new article 249 bis of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of 30 October

Fourth transitional provision. Application of previous legislation to give rise to the right to a retirement pension

Sixteenth transitional provision. Bases and types of contributions and protective action in the Special System for Domestic Employees

Amendment of the Workers’ Statute

Second additional provision. Contracts for training and apprenticeship

Second transitional provision. Contracts for training and apprenticeship