1.5. Delimitación del estudio
2.2.8. Tributos Internos
2.2.8.5. Régimen Único Simplificado (RUS)
2007
• Introduction of the definition of economically dependent self-employed workers in the legal framework. A self-employed worker is deemed to be economically dependent when a single contracting entity accounts for at least 75 per cent of his/her income. In addition, the statute made economically dependent self-employed workers eligible to 18 days of holiday per year as well as to be covered by the Social Security for tem- porary disability, work-related accidents and professional illness. 2011
• Action against undeclared labour: employers which regularized the situa- tion of irregular workers before 31 July 2011 would not be subject to any sanctions. Once the regularization procedure had taken place, any type of contract could be drawn up between employers and employees. After 31 July 2011, a series of sanctions would apply to employers which had not regularized undeclared workers.
2012 labour market reform package
• Companies are allowed to unilaterally distribute working hours irregularly by a margin up to 5 per cent of the total yearly working hours.
2013
• Announcement that the Youth Guarantee Plan would promote the hiring of 1,000 young people with degrees or higher-level professional training certificates to undertake research and development activity.
• The number of authorized complementary hours for part-time contracts was raised to a maximum of 30 per cent of ordinary hours – up from 15 per cent before – and the period of prior notice to work overtime hours was reduced from seven to three days.
SoCiAL SeCurity
2012
• Unemployment benefits after 180 days of receipt have been reduced from 60 to 50 per cent of the contribution base.
• Unemployment subsidies have been eliminated for workers aged 45 and over who have benefited from contributory unemployment benefits for 720 days.
• The minimum age requirement for access to old-age (non-contributory) unemployment subsidies has been increased from 52 to 55 years, and the maximum age requirement has been reduced from 65 to 61 years. The social security contribution base for these workers has been lowered from 125 to 100 per cent of the minimum contribution cap.
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ACtiVe LABour MArKet PoLiCieS
2011
• Development of an individual job action plan, the “Personal Employment Agreement”, between the unemployed and the public employment serv- ice (PES). An individual and personalized itinerary will be defined for each client. The scheme targets groups identified as priorities (e.g. those aged over 45).
• Strengthening of the human resources of the PES and of the coopera- tion between private and public employment services. Definition of the objectives of the PES and of the conditions for access to PES services for employers and the unemployed.
• Training on the job to provide young unemployed (18-25 years of age) with little or no working experience through a first internship in a firm. The unemployed must have attained some education qualification (at least second-level secondary education) and will receive a remunera- tion amounting to at least 80 per cent of IPREM (Multi-Purpose Public Income Index). Firms must sign a collaboration agreement with a PES. A collaboration agreement (which is not labour contract) is signed between the firm and the worker. The internship cannot exceed nine months. 2014
• Introduction of a new vocational training model governed by principles of transparency and free competition and subject to a permanent effec- tiveness evaluation.
• Approval of the two-year initiative “Employment Activation Strategy”, which will include, among other things, new instruments – such as the framework agreement for collaboration with private placement agencies – and institution of the Single Employment Portal.
PenSionS
2011
• The retirement age has increased from 65 to 67 years. This change will be applied progressively between 2013 and 2027.
• There will also be an increase in the number of years of social security contributions used to determine the regulatory base of the pension, from 15 to 25 years.
• The legal age of voluntary early retirement has risen from 61 to 63 years.
• A definition of “forced early retirement due to company restructuring” has been introduced for cases in which the termination of work cannot be attributed to the worker. This now applies to workers who: (i) are 61 years of age; (ii) have been enrolled in the public employment service as a job-seeker for at least six months; and (iii) have contributed to the social security system for a minimum of 33 years.
2013
• Elimination of the automatic link between inflation and increases in pension payments starting from 2014.
• The eligibility criteria for receiving non-contributory unemployment benefits for those older than 55 have been tightened. Workers older than 55 whose unemployment contributory benefit has ceased and whose income is null will not be entitled to non-contributory unemployment benefits if they have children younger than 26 years of age and/or spouse whose average income is higher than 75 per cent of the minimum inter- professional wage.
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ChAPter 4
BuiLdinG reCoVery throuGh SoCiAL diALoGue
And CoLLeCtiVe BArGAininG
introduCtion
The present chapter focuses on the critical role of social dialogue and collec- tive bargaining in the process of building a new sustainable economic growth model for Spain. In fact, the labour market and macroeconomic challenges presented in previous chapters are best addressed through jointly agreed policy approaches. As such, social dialogue provides the institutional means to confront challenges triggered by a crisis, and to facilitate consensus on reform programmes and measures for containing the social costs of a crisis. This, in turn, helps to avert social instability that would otherwise delay the necessary adjustment process.123 Moreover, a well-functioning social dialo- gue can be the foundation for the changes needed for building a recovery, while divisions in this dialogue put economic and social objectives at risk. With this in mind, the chapter first examines the important role of social dialogue in Spain and documents recent developments in tripartite rela- tions (section A). Second, the chapter analyses the changes introduced to collective bargaining in recent years, notably as regards the 2012 Labour Market Reform (section B).124 Finally, the chapter discusses a number of policy considerations and potential areas to leverage better social dialogue and collective bargaining going forward (section C).
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