Contribution allowances for companies and self-employed workers in the cities of Ceuta and Melilla
Article 2 of Order TAS/471/2004 of 26 February (BOE 27 February ) giving the rules for applying the allowances on contributions set in section 2 of additional provision thirteen of the revised text of the General Social Security Law for companies and self-employed workers in the cities of Ceuta and Melilla states:
"The allowances on contributions for common contingencies, as well as unemployment, vocational training and the wage guarantee fund, set in section 2 of Additional Provision thirteen of the General Social Security Law, will be applicable to workers employed by others and those assimilated, including the partners in associated work cooperatives, who offer their services in work centres located within the limits of the cities of Ceuta and Melilla only in any of the activities included in the Commerce, Hotel and Industry sectors, except for Energy and Water, and in travel agencies, tour operators and other tourist support activities, in accordance with the classification of activities contained in Royal Decree 1560/1992 of 18 December, which approves the National Classification of Economic Activities (CNAE-93).
Also, these allowances are applicable to contributions for common contingencies for self employed workers included in the special Social Security Scheme for Self-Employed Workers, including partners in associated work cooperatives who have the same characteristics and are dedicated to these same activities, when they exercise them in the cities of Ceuta and Melilla."
There is an allowance of 40% on the employer's contributions for common contingencies and joint collection items (unemployment, FOGASA and vocational training), as appropriate.
The allowances on contributions governed by this order will be automatically applied to the appropriate contribution documents starting on the first day of the month after the period of enforcement of the application of these allowances (for Schemes for those employed by others, starting with the 2004 April submission period and March payment period, and for the Special Scheme for the Self-Employed for the contributions corresponding to the 2004 April payment period). The duration of the allowances will be two years.
These allowances will be compatible with those generally established for Employment Promotion Programmes, without, under any circumstances, the sum of the applicable allowances being able to exceed 100% and they will be financed by the National Public Employment Service.
- RED System
- Filling in the allowances in the FAN file
To show these allowances, a new compensation/allowance code has been created:
EDLCD20: "Ceuta and Melilla allowance"
The sum of the code 20 allowances is added up in segment:
EDTCD20: "Total for Ceuta and Melilla allowances"
This amount will then be added into segment EDTCA60 "Sum of allowances, subsidies and compensation". - Validation
Code CD20 will be accepted when it meets the following requirements:- The Contribution Account Code must correspond to the provinces of Ceuta (51) or Melilla (52).
- The payment period must be March 2004 or after.
- This allowance will be accepted for all schemes except 0112 (General Scheme. Artists' Group), 0613 (Special Agricultural S.) and 08xx (Special Scheme for Sea Workers).
- The Contribution Account Code will be validated to see that it is linked to an economic activity among those accepted for these allowances: Commerce, Hotels and Industry (except Energy and Water) and travel agencies, tour operators and other tourist support activities.
- The Contribution Account Code must correspond to the provinces of Ceuta (51) or Melilla (52).
- Filling in the allowances in the FAN file
- Standardised TC2.
This allowance is to be entered in the "Code" box in the "Deductions" section with a code 20 "Ceuta and Melilla allowance".
The amount of all the allowances is to be added into the "allowances and reductions from SPEE" box and carried forward to box 601 "Allowances, Subsidies and Unemp. Compensation. Partial" on forms in the TC1 series. - Applying the allowances to the Special Scheme for Self-Employed Workers.
The allowances for workers in the Special Scheme for the Self-Employed who are included within the scope of application must be entered in the"Allowance/Subsidy" box of form TC1/15.