21 May RD Law of December 28, 2018
Currently the General State Budgets for 2019 have not been approved, but it should be noted that the 2018 Budgets are automatically extended since the Constitution in art. 134.4 expressly provides.
But even so, there are some measures that do not take effect since they were circumscribed to an expiration date:
This is the case of the bonus applicable to the hiring of discontinuous fixed assets in the tourism and commerce and hospitality sectors linked to tourism in the months of February, March and November of each year.
According to Disp. Additional Hundred and Twenty-Third of LPGE 2018, this bonus “will be applicable from January 1, 2018 until December 31, 2018.”Therefore, it will not be applicable in principle in 2019. However, as it happened in 2018, it is foreseeable that when the LPGE is published for 2019, the possibility of applying the bonus retroactively will be established.
Having said this, we are going to comment on the RD Law 28/2018 of December 28, which, as we indicated, regulates the measures that had been approved in the Council of Ministers on December 28.
- Rules on determination and revaluation of pensions and other public benefits. Improvement of pensions
In general, on January 1, 2019, an initial revaluation of 1.6% will be applied to the contributory pensions of the System (7,045,195) and 3% for the minimums and SOVI (2,647.101), and for pensions. Non-contributory (451.229).
The revaluation will affect 10,340,805 public pensions, of which 9,692,296 are contributory. Of the rest, 451,229 are of a non-contributory nature and 197,280 correspond to family benefits for dependent children with 18 or more years of age and disability greater than 65%.
The total cost of the increase reaches 2,591.65 million euros, 2,481.10 million euros correspond to contributory pensions. In addition, the normative text also includes the payment of a payment for the difference between the revaluation of 1.6% that was applied in 2018 and 1.7%, as a result of calculating the average of the monthly indices of the last 12 months. The pensioners will receive the payment before the month of April 2019.
The final increase for this year has therefore been 1.7% calculated from December 2017 to November 2018 and is consolidated in the pension as of January 1, 2019, on which the revaluation of the 1.6%.
The consolidation in the pension of the tenth deviation with the real inflation in 2018, and the compensatory payment that will be paid to the pensioners will have a cost of 244.66 million euros.
If at the end of the year there is an upward deviation from the CPI, Social Security will compensate the difference in an additional payment.
The Royal Decree-Law approved today by the Government will revalue pensions in the percentages and conditions indicated above, in order to ensure the purchasing power of pensioners for next year. Therefore, the provisions of article 58 of the General Law of Social Security and 27 of the Law of Passive Classes of the State, regulations that between 2014 and July 2018 the increase in pensions was applied will not be applied. 0.25%.
The norm reflects the Government’s desire that in the first six months of next year, within the framework of social dialogue and in accordance with the recommendations of the Toledo Pact Commission, a mechanism for the revaluation of pensions will be designed. guarantee the maintenance of its purchasing power while preserving the social and financial sustainability of the Social Security system.
Improvement of the widow’s pension
The text also includes the increase by 4 percentage points of the regulatory base for the calculation of the widow’s pension, which is in addition to the improvement of another 4 points approved by the Government last July.
From the January payroll, the widow’s pension will be calculated by applying 60% of the regulatory base, culminating the increase of 8 points and complying with the additional thirtieth provision of Law 27/2011 of August 1 – Law on updating, adaptation and modernization of the Social Security system – which provided for the gradual application of the increase, in a period of 8 years from January 1, 2012, to 60% of the regulatory base of the widow’s pension.
This increase, whose entry into force was postponed by previous governments, benefits people who are 65 or older and who do not receive income from work or other pensions.
In the case that they are pensions supplemented to minimum, they will not receive variation in the payment, since the State complements its pension additionally up to the minimum that is approved today and which is shown in the following table:
- Update of the maximum Em5 Erectiepillen Ervaringen limit and the maximum contribution bases in the Social Security system.
During the year 2019, the amount of the maximum ceiling of the Social Security contribution base in those regimes that have it established and the maximum contribution bases applicable in each of them, is set at 4,070.10 euros per month.
a) Contribution in the Special System for Household Employees established in the General Social Security Scheme.
b) Contribution in the Special System for Workers for Agrarian Other Workers established in the General Social Security Scheme.
c) Update of the minimum bases and other contribution limits for self-employed workers in the Social Security system.
- During the year 2019, the amounts of the minimum contribution bases in the Special Scheme of the Social Security of Self-Employed Workers will increase by 1.25 percent with respect to those in force in 2018, establishing the amount of the minimum base applicable in general in 944.40 euros per month.
- The contribution base for self-employed workers who, on January 1, 2019, are under 47 years of age will be the one chosen by them, within the limits that represent the minimum and maximum bases.
The same choice may be made by those self-employed workers who, at that date, are 47 years old and whose contribution base in the month of December 2018 was equal to or greater than 2,052.00 euros per month, or who are discharged under this special regime. after the aforementioned date.
Otherwise, your maximum contribution base will be 2,077.80 euros per month. Self-employed workers who, at 1 January 2019, are 47 years of age, if their contribution base is less than 2,052.00 euros per month, they can not choose a base of more than 2,077.80 euros per month, unless they exercise their option in this sense before June 30, 2019, which will take effect as of July 1 of the same year, or that is the surviving spouse of the owner of the business that, as a result of the death of this, had to put on at the front of the same and register in this special regime with 47 years of age, in which case there will be no such limitation.
- The contribution base of self-employed workers who, on January 1, 2019, have reached the age of 48 or more years shall be between the amounts of 1,018.50 and 2,077.80 euros per month, unless it is the spouse’s Survivor of the owner of the business who, as a result of the death of this, had to put himself at the head of it and register in this special regime with 45 or more years of age, in which case the choice of bases will be included among the amounts of 944.40 and 2,077.80 euros monthly.
However, the contribution base of self-employed workers who, prior to the age of 50, would have contributed to any of the Social Security system schemes for five or more years, will have the following amounts:
If the last credited contribution base had been equal to or less than 2,052.00 euros per month, it would have to be paid for a base between 944.40 euros per month and 2,077.80 euros per month.
a) If the last credited contribution base had been more than 2,052.00 euros per month, it would have to be paid for a base between 944.40 euros per month and the amount of that increased by 7.00 percent, with the maximum of the maximum contribution base.
The provisions of paragraph b) above shall also apply to self-employed workers who, at 48 or 49 years of age, have exercised the option provided for in article 132, section four.2, second paragraph, of Law 39/2010 , of December 22, of General Budgets of the State for the year 2011.
With respect to self-employed workers who, at any time in 2018 and have simultaneously hired a number of workers employed by others equal to or greater than 10, the minimum contribution base will have a fixed amount of 1,214.10 monthly euros.
Self-employed persons included in this special regime under the provisions of article 305.2.b) and e) of the consolidated text of the General Social Security Law, except for those that cause initial discharge in the same, during the 12 first months of its activity from the date of effects of such registration, will have a minimum contribution base of the amount fixed for 2019 at 1,214.10 euros per month.
Types of contributions in the Special Scheme of the Social Security of Self-Employed or Self-Employed Workers. In the Special Scheme of the Social Security of Self-Employed Workers, the contribution rates will be, as of January 1, 2019, the following:
a) For common contingencies, 28.30 percent.
b) For professional contingencies, 0.9 percent, of which 0.46 percent corresponds to the contingency of temporary disability and 0.44 to permanent disability, death and survival.
c) By cessation of activity, 0.7 percent. d) By professional training, 0.1 percent.
Autonomous workers who, due to their work for others employed at the same time, have paid contributions in 2019, in respect of common contingencies in a multi-activity regime and taking into account both the business contributions and those corresponding to the worker in the corresponding Social Security scheme for their activity as employees, as well as those made in the special regime, for an amount equal to or greater than 13,822.06 euros, will be entitled to a refund of 50 percent of the excess in which their contributions for common contingencies entered exceed the aforementioned amount, with the cap of 50 percent of the quotas entered in the special regime, due to their contribution for common contingencies.
- Rules afecting the amounts of the interprofessional minimum wage to collective agreements that use the minimum interprofessional salary as a reference to determine the amount or increase of the base salary or salary supplements.
Given the exceptional nature of the increase established by Royal Decree 1462/2018, of 21 December, which establishes the minimum wage for 2019, the new amounts of minimum interprofessional salary that are established will not be applied to the collective agreements in force at Date of entry into force of said Royal Decree that uses the minimum inter-professional salary as a reference to determine the amount or increase of the base salary or salary supplements.
- In the cases referred to in the previous section, unless the parties legitimated agree otherwise, the amount of the minimum interprofessional salary shall be understood as referring to 2019 to:
- Those established in Royal Decree 1171/2015, of December 29, which establishes the minimum inter-professional salary for 2016, increased by two percent in accordance with the medium-term inflation target of the European Central Bank in the collective agreements in force on January 1, 2017.
- Those established in Royal Decree 742/2016, of December 30, which sets the minimum inter-professional salary for 2017 increased by two percent, in accordance with the medium-term inflation target of the European Central Bank in the collective agreements that came into force after January 1, 2017 and that continued in force as of December 26, 2017.
- Those established in Royal Decree 1077/2017, of December 29, which establishes the minimum interprofessional salary for 2018 in the collective agreements that entered into force after December 26, 2017 and in force on the date of entry in effect of Royal Decree 1462/2018, of December 21, which establishes the minimum interprofessional salary for 2019.
- The provisions of the preceding paragraphs are understood to be without prejudice to the fact that the wages established in the collective agreement must be modified as a whole and in an annual calculation to the minimum interprofessional salary amounts established for 2019 in Royal Decree 1462/2018. , of December 21, in the amount necessary to ensure the collection of said amounts, being applicable the compensation and absorption rules established in article 3 of said royal decree.
- Deferment of the application of certain precepts of Law 20/2007, of July 11, of the Statute of Autonomous Work.
The entry into force of the provisions of articles 1.1, first paragraph is postponed; 24, second paragraph; and 25.4 of Law 20/2007, of July 11, of the Statute of Autonomous Work, in everything related to self-employed workers who exercise part-time work.
- Suspension of the system to reduce contributions due to professional contingencies due to a reduction in work-related accidents.
The application of the system of reduction of contributions due to occupational contingencies is suspended for companies that have considerably reduced the work accident rate, provided for in Royal Decree 231/2017, of March 10, for the contributions generated during the year 2019. This suspension will be extended until the Government proceeds to reform the aforementioned Royal Decree, which must take place throughout 2019.
Social Security for people who develop training programs and non-work and academic practices.
- The completion of training practices in companies, institutions or entities included in training programs, the realization of non-work placements in companies and the performance of external academic practices under the respective legal and regulatory regulation, will determine the inclusion in the system of the Social Security of the people who carry out the indicated practices, even if they are not remunerated.
- The practices referred to in the previous paragraph include those carried out both by university students of official undergraduate and master’s degrees and by vocational students of intermediate or higher grade.
- The persons indicated in section 1 will be included in the General Social Security Scheme, as assimilated to employed workers, excluding unemployment protection, unless the practice or training is carried out on board of vessels, in whose case the inclusion will occur in the Special Regime of the Social Security of Sea Workers.
The Social Security contribution will be made, in any case, applying the quotation rules corresponding to contracts for training and apprenticeship, without there being any obligation to pay for unemployment contingencies, nor for the Salary Guarantee Fund nor for professional training.
8.Option by a mutual collaborator with the Social Security of workers of the Special Scheme of the Social Security of Self-Employed Workers or Autonomous Workers who had initially opted for a managing entity.
The workers included in the scope of application of the Special Scheme of the Social Security of Self-Employed Workers or Autonomous Workers incorporated into said special regime prior to January 1, 1998 and which, in accordance with transitory provision twenty-ninth of the recast text of the General Law of Social Security, they would have opted to maintain the protection for the economic benefit due to temporary incapacity with the managing entity, within three months of the entry into force of this royal decree-law they should opt for a collaborating with the Social Security, option that must be carried out in the terms foreseen in Article 83.1.b) of said consolidated text, having effect from June 1, 2019.
As long as said option is produced, the public service of State Employment will continue to manage the termination benefit of said self-employed workers and the professional contingencies will be covered by the National Institute of Social Security.
- Benefits in the contribution for certain self-employed workers.
The self-employed workers who, as of December 31, 2018, were applying the bonuses and reductions of quotas provided for in articles 31 and 32 of Law 20/2007, of July 11, of the Statute of Self-Employed Workers, shall compulsorily quote from that date due to professional contingencies, not because of cessation of activity or professional training.
In the event that the minimum contribution base has been chosen, the contribution during the first 12 months immediately following the date of effects of the registration will consist, as of January 1, 2019, of a single monthly installment of 60 euros, which will include both common contingencies and professional contingencies. Of this fee, 51.50 euros correspond to common contingencies and 8.50 euros to professional contingencies.
Notwithstanding the foregoing, those workers who, as of December 31, 2018, had coverage for termination protection will continue with it. In this case, you must also quote for Professional Training.
For such purposes, the quotas to be paid for these two contingencies will be determined by applying to the contribution bases chosen by the interested parties, or those corresponding with a mandatory nature, the types of contributions provided for in article 7 of this royal decree-law.
- Repeal of contracts and incentives linked to the 15% unemployment rate
The new norm also incorporates the express derogation of contractual measures and hiring incentives linked to an unemployment rate of more than 15 percent. In this sense, they are repealed:
The indefinite contract to support entrepreneurs.
- The possibility of holding training and apprenticeship contracts with people between 25 and 30 years old.
- The incentives for part-time hiring with training links.
- The indefinite hiring of a young person by micro-enterprises and self-employed entrepreneurs.
- The incentives to hire new young entrepreneurship projects.
- The contract to the first young job.
- The incentives to internship contracts.
In any case, the contracts are considered valid, as well as, where appropriate, the corresponding incentives that have been entered into since October 15, 2018, the date of publication of the Labor Force Survey for the third quarter of 2018, up to the date of entry into force of this royal decree-law, under the regulations in force at the time of its conclusion, which is considered fully applicable to these contracts and incentives until the moment of its repeal or modification.
- Amendment of the Tenth Additional Provision of the Consolidated Text of the Workers’ Statute Law, approved by Royal Legislative Decree 2/2015, of October 23. “Mandatory retirement”
The new norm incorporates a modification of the Statute of the Workers through which collective agreements are enabled to establish clauses that enable the termination of the employment contract due to compliance with the legal retirement age, -the so-called “mandatory retirement” – always and when they are entitled to one hundred percent of the retirement pension.
The introduction of this measure, debated and agreed unanimously with the social partners in the Social Dialogue Table for Employment, responds to the demand for immediate actions to reduce youth unemployment.
In this sense, as highlighted by the Government, the establishment of this measure is aligned with the Plan of Shock for Youth Employment 2019-2021, approved on December 7, because it will favor the rejuvenation of the staff with new hires or through Transformations of temporary into indefinite.
- Modification of article 151 of the rewritten text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30, with the following wording:
«In contracts of a temporary nature whose effective duration is equal to or less than five days, the employer’s Social Security contribution for common contingencies will increase by 40 percent. Said increase shall not apply to workers included in the Special System for Agrarian Workers.
- Extension of retirement benefits
It is extended for one more year, until 2020, retirement with the requirements and conditions prior to Lax 27/2011 those whose employment relationship has been extinguished before April 1, 2013, provided that after they are not included in any regime of Social Security.
Also for people were dismissed in collective agreements or in employment regulation files before April 1, 2013.
- Incorporation of a new type of serious labor infraction to prevent the possible use of the figure of the false self-employed person.
“Communicate the withdrawal in a Social Security scheme of employed workers regardless of whether they continue the same work activity or maintain the same service provision, using an improper discharge in a regime of self-employed workers. For these purposes, an infraction will be considered for each of the affected workers.
In this sense, the fine could reach between 3,126 and 10,000 euros.
- Repeal of the measure accompanying the salary of young people of the National Youth Guarantee System
The accompanying measure is derogated from the salary of young people enrolled in the National Youth Guarantee System who sign a contract for training and learning.
In line with the foregoing, the measure consisting of bonuses for the conversion into indefinite contracts of these contracts is also repealed.
The decision responds to the ineffectiveness of the measure during its period of application, since there have been few applications, as well as the fact that it may imply that the workers who are beneficiaries of the aid, through this supplement, receive a higher salary. That those fixed others that tutor their formative and professional activity.
Persons who, upon the entry into force of this royal decree-law, have the status of beneficiaries of the financial assistance to accompany young people enrolled in the National Youth Guarantee System who sign a contract for training and learning, regulated in the provision additional hundredth twentieth of Law 6/2018, of July 3, of General State Budgets for the year 2018, and those who had requested it, before that date and had the right to obtain it by meeting all the requirements required at the time of the application, they may receive the aid until the end of the contract to which their concession is linked.
Likewise, they may receive the aid until the end of the contract to which their concession is linked, the persons who, prior to the entry into force of this royal decree law, have entered into a contract for training and learning that is entitled to obtain the help, and, meeting the necessary requirements, request it from the entry into force of this rule. If the aid is requested after the maximum period of fifteen working days following the start of the contract, the economic effects will occur from the day following the application and the duration of the financial assistance will be reduced in as many days as between the date on which the perception of having made the request in time and form and that in which it had actually taken place, both inclusive, would have taken place.