C With the fourth additional provision of Law 42/2006, of December 28, as of January 1, 2007, the new premium rate for contributions for work accidents and occupational diseases comes into force, with the one approved by R.D. being repealed. 2930/1979 of December 29.

The main aspects to highlight about the new contribution system provided for in the new premium rate are:

Companies will always quote by their CNAE or company activity. Going from the 131 contribution headings that existed previously and based on the activity carried out by each worker (individually) to a system of contribution types based on the main activity of the company, without taking into account the functions performed by each worker in it.

The company will quote for worker's occupation, in those cases where there is a clear and exclusive correlation with its activity (Table 2).

The maximum contribution rate is established at 8.50% and the minimum at 0.90%, making it possible to periodically review it in order to adapt it to the evolution of workplace accidents.

The average reduction in Social Security contributions for work accidents and occupational diseases ranges between 4 and 5 percent.

The aforementioned premium rate for work accidents and occupational diseases extend your application, in addition to the General Regime, among others, to the Special Regimes of Sea Workers and of Self-employed or self-employed workers (RETA), this being perhaps the most notable novelty of the new Royal Decree.

PERFORMANCES

The General Security Treasury, in accordance with the data in its possession (CNAE declared by the company at the time of its registration or later in the event of a change of activity, and occupation of the workers) will inform the company and the self-employed workers how they have to contribute. To do this, and based on tables provided by the Ministry, a transformation of headings into worker occupations will be carried out.

Starting January 10, 2007, companies will be able to see through the NETWORK SYSTEM (Affiliate Situation Consultation or equivalent report)  the type of contribution of each registered worker, as well as the assignment of the AT and EP contribution types based on the CNAE-93.

The Treasury, starting on January 12, will send companies the corresponding Report on Highly Employed Workers (ITA). These reports will be sent progressively over several days. A single shipment will be sent per authorization with all the Quote Codes assigned to it.

ACTIONS BY COMPANIES

Companies, once they receive the Report on Registered Workers, must communicate the occupation data of those workers who carry out activities identified in the standard, and which could not be assigned automatically by the General Treasury.

HOW TO ACT IN CASE OF PROBLEM?

If a company does not agree with the economic activity (CNAE) that has been assigned to it by the General Treasury of Social Security, it must contact any Provincial Directorate or Administration thereof, so that the corresponding modification can be made by providing the documents they deem appropriate.

In the event that the company has doubts as to what type of contribution must be applied to those workers that said Organization has not been able to carry out the transformation at origin to new registrations, the companies must request said information from the Treasury.

Likewise, for those workers who may have been assigned an occupation and do not agree with the assignment made, they must notify the Treasury of the correct one.

GENERAL LINES IN THE QUOTE:

The business contribution is structured by AT and EP according to the economic activity carried out by the company, using the National Classification of Economic Activities (CNAE-93). All companies that carry out the same activity will have the same type of contribution.
Workers who carry out certain occupations or common jobs in all activities will have a specific contribution type for the occupation.

1. Example: Guards, guards, sworn guards and security personnel: Occupation “h”

The same happens with workers who find themselves in certain situations.

1. Workers on sick leave due to temporary disability and other situations with suspension of the employment relationship with obligation to contribute: occupation “c”

Some occupations are limited to certain activities or regimes.

1. Group II of contributions to the Special Regime for the Sea: Occupation “v”
2. Group III of contributions to the Special Regime for the Sea: Occupation “w”

Fourth additional provision. Premium rate for Social Security contributions for work accidents and occupational diseases.

One. The Social Security contribution of employers, whatever the classification regime, and, where applicable, of self-employed workers included in the Special Regimes for Sea Workers and Self-Employed or Self-Employed Workers, for contingencies of work accidents and occupational diseases will be carried out, as of January 1, 2007, depending on the corresponding economic activity, occupation or situation, by applying the following rate:

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