Updates Labour 20-2012

As in previous years, 2013 General State Budget Law 17/2012 (the “Budget Law”) has introduced changes in labor and social security legislation.

Royal Decree 1717/2012, of December 28, 2012, establishing the National Minimum Wage for 2013 has also been published.

This Newsletter offers a brief summary of the most significant aspects introduced by these two pieces of legislation.

 1. CHANGES MADE BY THE BUDGET LAW IN RELATION TO SOCIAL SECURITY CONTRIBUTIONS

1.1 Maximum and minimum limits to contribution bases

1.2 Contribution rates for non-occupational contingencies and overtime under the General Social Security Regime

1.3 Contribution rates for the contingencies of occupational accident and occupational disease

1.4 Contribution by self-employed workers

1.5 Contributions for unemployment, Wage Guarantee Fund (FOGASA), vocational training and cessation of trading by self-employed workers

2. OTHER PROVISIONS OF INTEREST IN THE BUDGET LAW

2.1 Statutory interest rate

2.2 Late-payment interest

2.3 Public Multi-Purpose Income Indicator (IPREM) for 2013 (Additional Provision Eighty-Two of the Budget Law)

2.4 Reduction in social security contributions in cases where there is a change of position due to risks during pregnancy or breastfeeding, as well as in cases of occupational disease

2.5 Deferral of application of Additional Provision Thirty of Law 27/2011, of August 1, 2011, Updating, Adapting and Modernizing the Social Security System

2.6 Deferral of application of Additional Provision Fifty-Eight of the General Social Security Law

2.7 Deferral of application of Final Provision Ten of Law 27/2011 which, in turn, amends Law 20/2007, of July 11, 2007, approving the Self-Employed Work Statute

2.8 Amendment of Law 9/2009, of October 6, 2009, Extending Paternity Leave

2.9 Financing of professional training for employment

2.10 Association with and adhesion to occupational accident and disease mutual insurance companies

2.11 Amendments to the Revised Social Security Law

2.12 Amendment of article 77 of Law 13/1996, of December 30, 1996, on Tax, Administrative and Labor and Social Security Measures

2.13 Amendment of article 8 of Legislative Royal Decree 1/2002, of November 29, 2009, approving the Revised Law Regulating Pension Plans and Funds

3. PROVISIONS RELATING TO PUBLIC SECTOR PERSONNEL

4. NATIONAL MINIMUM WAGE FOR 2013