Reduction Coefficients for Collaborating Companies

MEDICAL ASSISTANCE AND TEMPORARY DISABILITY DUE TO COMMON DISEASE AND NON-WORK-RELATED INJURIES
Years Legal Resolutions Effects Reduction Coefficients
Medical personnel paid by the company Medical personnel paid by Social Security
M.A. T.D. Total M.A. T.D. Total
2017 Order ESS/106/2017 of 09/02 (BOE of 11/02) 01/01/2017 (1) (1) (1) (1)
2016 Order ESS/70/2016 of 29/01 (BOE of 30/01) 01/01/2016 (1) (1) (1) (1)
2015 Order ESS/86/2015 of 30/01 (BOE of 31/01) 01/01/2015 (1) (1) (1) (1)
2014 Order ESS/106/2014 of 31/01 (BOE of 01/02) 01/01/2014 (1) (1) (1) (1)
2013 ESS Order/56/2013, of 28/01 (BOE of 29) 01/01/2013 (1) (1) (1) (1)

The amount to be deducted from the contribution is determined by multiplying the full payment resulting from applying the current flat rate to the appropriate contribution bases, by the coefficient.

(1) As of 1 January 2009, voluntary participation in the management of medical assistance and temporary disability arising from common diseases and non work-related injuries is being removed.

MEDICAL ASSISTANCE AND TEMPORARY DISABILITY DUE TO WORK-RELATED INJURIES AND OCCUPATIONAL DISEASES
Years Legal Resolutions Effects Premiums for WRI and OD Contribution Coefficient for Common Social Services
T.D. D.D.S.
2017 Order ESS/106/2017 of 09/02 (BOE of 11/02) 01/01/2017 "Non-contributory" "Contributory" 0.310
2016 Order ESS/70/2016 of 29/01 (BOE of 30/01) 01/01/2016 "Non-contributory" "Contributory" 0.310
2015 Order ESS/86/2015 of 30/01 (BOE of 31/01) 01/01/2015 "Non-contributory" "Contributory" 0.310
2014 Order ESS/106/2014 of 31/01 (BOE of 01/02) 01/01/2014 "Non-contributory" "Contributory" 0.310
2013 ESS Order/56/2013, of 28/01 (BOE of 29) 01/01/2013 "Non-contributory" "Contributory" 0.310

The amount to be paid is calculated by multiplying the coefficient by the payments for work-related injuries and occupational diseases corresponding to DDS.

NOTES:

Mutual Societies Partnered with Social Security for paying temporary disability benefits arising from common contingencies shall receive the amount resulting from applying the coefficient of 0.055 (*) to the full payment for common contingencies of their associated companies.

For 2013, by generally applying the coefficient of 0.050 to the whole amount obtained by companies as a result of applying the single valid rate for contributions for common contingencies to the relevant contribution bases. This percentage will be 0.055 for mutual companies that accredit the financial deficiency of the general coefficient based on structural circumstances

For 2014 and 2015, by generally applying the coefficient of 0.050 to the whole amount of the employer and worker contributions for common contingencies. This percentage will be 0.055 for mutual companies that accredit the financial deficiency of the general coefficient based on structural circumstances. However, in the Special System for Agricultural Workers Employed by another Person established in the General Social Security Scheme, the fraction of the payment will be determined by applying the coefficient of 0.030 to the whole amount of the employer and worker contributions for common contingencies; this coefficient will be 0.033 for mutual companies that accredit the financial deficiency of the coefficient based on structural circumstances.

For 2016 and 2017, by generally applying the coefficient of 0.051 to the whole amount of the employer and worker contributions for common contingencies. This percentage will be 0.055 for mutual companies that accredit the financial deficiency of the general coefficient based on structural circumstances. However, in the Special System for Agricultural Workers Employed by another Person established in the General Social Security Scheme, the fraction of the payment will be determined by applying the coefficient of 0.030 to the whole amount of the employer and worker contributions for common contingencies; this coefficient will be 0.033 for mutual companies that accredit the financial deficiency of the coefficient based on structural circumstances.

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