ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS.
THIRD FINAL PROVISION. MODIFICATION OF THE CONSOLIDATED TEXT OF THE GENERAL LAW ON SOCIAL SECURITY, APPROVED BY ROYAL LEGISLATIVE DECREE 8/2015, OF OCTOBER 30.
One. An additional provision is added, the thirty-first, in the following terms:
«Additional provision thirty-first. Refund of fees in cases of variation of company and worker data.
When a variation of the data previously provided or a correction thereof is requested out of the regulatory period, both from employers and workers, and the return of the fees entered is appropriate, the right will only be to reimburse the amount corresponding to the three monthly payments prior to the application date. «
Two. The sixteenth transitory provision is modified and is drawn up in the following terms:
«Sixteenth transitory provision. Bases and types of contribution and protective action in the Special System for Household Employees.
1. Without prejudice to what is established in the second section of chapter II of title II of this law, the contribution to Social Security in the Special System for Household Employees established in the General Social Security Regime will be made in accordance with the following rules:
a) Calculation of the contribution bases:
1.º The contribution bases for common and professional contingencies will be determined according to the scale, based on the remuneration received by domestic employees, provided for annually in the General State Budget Law.
2. Until the year 2022, the monthly salaries and the contribution bases of the scale will be updated in the same proportion to the increase experienced by the minimum interprofessional salary.
3. From the year 2023, the contribution bases for common and professional contingencies will be determined in accordance with the provisions of article 147 of this law, without the contribution being less than the minimum base established by law.
b) Applicable contribution types:
1.º For the contribution for common contingencies, on the basis of the corresponding contribution as indicated in section a), the type of contribution and its distribution between employer and employee will be applied as of January 1, 2019 establish in general, in the respective Law of General State Budgets, for the General Regime of Social Security.
2. For the contribution for professional contingencies, on the basis of the corresponding contribution as indicated in section a), the type of contribution established in the legally established premium rate will be applied, the resulting contribution being the exclusive responsibility of the employer.
2. From 2012 to 2022, in order to determine the partiality coefficient referred to in rule a) of article 247, applicable to this Special System for Household Employees, the hours actually worked in it will be determined based on the contribution bases referred to in numbers 1 and 2 of section 1.a) of this provision, divided by the amount set for the minimum hourly base of the General Regime by the General Budget Law of the Status for each of these exercises.
3. The provisions of article 251.a) will be applicable as of January 1, 2012.
4. From 2012 to 2022, for the calculation of the regulatory base of permanent disability pensions derived from common contingencies and retirement caused in said period by domestic employees with respect to the periods quoted in this special system only The periods actually listed will be taken into account, the provisions of articles 197.4 and 209.1.b) not being applicable. "