Social Security takings. By systems. Provinces

Common and Occupational Contingencies

A contingency can be understood as a risk which, if it materialises, creates a situation of need that can be protected by the corresponding Social Security benefit. Common contingencies are contingencies that are not related to carrying out work, whereas occupational contingencies arise either directly or indirectly from work. Thus, common diseases and non work-related injuries are included as common contingencies, since they are not in any way related to work. Work-related injuries and occupational diseases are included among occupational contingencies, since they are related to carrying out a job or work. Based on the Law of Effective Equality of Men and Women, risk during pregnancy and breastfeeding will also be considered as occupational diseases, because the risk is related to performing a specific job post and, if they did not have this job, there would be no risk.

Contributions

A contributory obligation imposed upon employers and workers to sustain the economic Social Security burdens. A financial activity by virtue of which the liable individuals make financial contributions to the Social Security System. In a more formal aspect, it consists of the determination of debt by liable persons through acts or calculations unrelated to the Social Security General Treasury, even though they may be made on forms printed by the same and carried out according to the regulations of the Ministry of Employment and Social Security. Its basic elements are the contribution base, contribution rate and the payment.

Unemployment

Protected situation for those who, being willing and able to work, lose their job, or have their work day reduced, which gives the right to economic benefits, either as a benefit or as a subsidy.

Mutual Societies for Social Insurance

Insurance entities that manage voluntary insurance services that complement the mandatory Social Security system, through fixed or variable contributions from workers, individuals or companies, and other entities or protective persons. Regarding the scope of coverage, the contingencies that can be covered in the forecasting of possible risks for persons are death, widowhood, orphanhood and retirement, in this way guaranteeing financial benefits in the form of capital or income. Similarly, benefits may be earned by reason of marriage, maternity, children or death. It is also possible for workers to insure themselves against injuries and inability to work, disease, legal defence and support, as well as providing family aid to pay for needs caused by legal events or decisions that temporarily prevent the worker from carrying out their profession.

Payment

Amount that liable persons deposit monthly with financial entities authorised to collaborate with the Social Security General Treasury. The amount resulting from applying the contribution rate to the contribution base, according to the legislation in force at any given time. In the General Scheme and in other schemes in which work is performed as an employee, the contribution amount normally includes the contribution of both the employers and workers. In the case of self-employed workers, the amount is wholly payable by them.

Social Security Collection

Financial activity by which the Treasury General of the Social Security receives the amount of the contributions at the authorised Collection Offices, through submitting the contribution documents and the paying the debt settlement. Voluntary collection is when the debt settlement is paid within or outside the regulation period, but before the start of enforcement proceedings. Enforced collection is carried out after the start of enforcement proceedings due to the expiry of the regulation periods with no payment being made.

Self-employed Workers

Self-employed worker over 18 years of age who regularly, personally and directly performs an economic activity for profit in national territory, without being subject to an employment contract, and even though he may use the remunerated service of other persons, whether or not the owner of a company, said activity means that he is bound to be included in the Social Security System under the Special Scheme of Self-Employed or Freelance Workers.

The structure of the Social Security System is made up of the General Scheme and the Special Schemes established for certain professional activities due to their nature, their unique weather conditions and location, or the type of their production processes. Currently these include the Special Schemes for Sea Workers, Coal Mining, and Self-Employed Workers. This latter Scheme includes a Special Scheme for Self-Employed Agricultural Workers. Effective as of 1 January 2012, the former Special Schemes for Employed Agricultural Workers and Domestic Employees have been included in the General Scheme as Special Systems.

In the section on Social Security, there are two aspects to be considered. On the one hand, the provincial assignation of Social Security takings made by place of payment of fees and, on the other, data in relation to the amounts of the benefits, which is produced in accordance with the liquidation of the National Social Security Institute's (INSS) budget, which is why no information is included with respect to the special scheme for sea workers.

The Treasury General of the Social Security is a Common Service of the Social Security with its own legal personality, which, by applying the principles of financial solidarity and having joint funds, carries out the management of the financial resources and the financial administration of the Social Security System. Set out below are the most noteworthy of the functions assigned to theTreasury General of the Social Security: the registration of companies; affiliation, registrations and terminations of workers; the management and control of contributions and collections and the other financial resources of the Social Security; the ownership and management of the assets and rights that are make up the sole property of the Social Security; ordering the payment of the debts to the Social Security and distributing the available funds to pay these debts and avoid financial imbalances; the authorisation of the opening of accounts at financial institutions for paying funds into the Social Security, the management of the voluntary welfare schemes; the collection of contributions of unemployment, the Wage Guarantee Fund and occupational training insofar as it is carried out in accordance with the collection of Social Security contributions; the development of appropriate programmes to combat fraud; finally the management of the Reserve Fund of the Social Security.

Unavailable information is represented using the symbol ":". When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".