A continuación os transcribimos la última nota de aviso/resumen del Consejo General de Economistas con normativa de interés en materia laboral y social para empresas, trabajadores y autónomos publicada ayer en el Boletín Oficial del Estado número 311 (que puedes descargar en pdf aquí) y el Boletín RED nº 10 de la Seguridad Social (que puedes descargar aquí):
REVALORIZACIÓN DE LAS PENSIONES 2023
Os informamos que hoy, 28 de diciembre, se ha publicado en el Boletin Oficial del Estado número el Real Decreto 1058/2022, de 27 de diciembre, sobre revalorización de las pensiones del sistema de la Seguridad Social, de las pensiones de Clases Pasivas y de otras prestaciones sociales públicas para el ejercicio 2023 (Acceso a normativa BOE).
Este Real Decreto que entra en vigor el 1 de enero de 2023 y acorde con lo previsto en el título IV de la Ley de Presupuestos Generales del Estado para 2023, establece una revalorización general de las pensiones y otras prestaciones abonadas por el sistema de la Seguridad Social, así como de Clases Pasivas del Estado, del 8,5 por ciento.
De acuerdo a la Ley 21/2021, de 28 de diciembre, de garantía del poder adquisitivo de las pensiones y otras medidas de refuerzo de la sostenibilidad financiera y social del sistema público de pensiones, las pensiones de Seguridad Social, en su modalidad contributiva, incluido el importe de la pensión mínima, se revalorizarán al comienzo de cada año en el porcentaje equivalente al valor medio de las tasas de variación interanual expresadas en tanto por ciento del Índice de Precios al Consumo (IPC) de los doce meses previos a diciembre del año anterior.
La inflación media interanual, entre diciembre de 2021 y noviembre de 2022, del 8,46% se ha calculado considerando el dato definitivo de la inflación de Noviembre (6,8%), publicado por el Instituto Nacional de Estadística.
Este Real Decreto se compone de 27 artículos, 9 disposiciones adicionales, 1 disposición derogatoria y 3 disposiciones finales junto con 2 anexos con las cuantias aprobadas.
Destacamos los siguientes aspectos:
PENSIONES CONTRIBUTIVAS (Título I. Artículos 2-16)
La revalorización se aplicará al importe mensual que tuviese la pensión de que se trate a 31 de diciembre de 2022, excluidos los siguientes conceptos:
a) Los complementos reconocidos para alcanzar los mínimos establecidos con anterioridad.
b) El recargo de prestaciones económicas por falta de medidas de seguridad y salud en el trabajo.
c) Las percepciones de rentas temporales por cargas familiares y la indemnización suplementaria para la provisión y renovación de aparatos de prótesis y ortopedia en el supuesto de pensiones del extinguido seguro de accidentes de trabajo y enfermedades profesionales.
La pensión máxima en 2023 se situará en 3.059,23 euros mensuales (42.829,29 euros anuales).
Jubilación
Jubilación para mayores de 65 años
- La pensión mínima por jubilación, para titulares con 65 años o más, con cónyuge a cargo, se incrementaría hasta los 13.526,70 euros anuales (966,19 euros mensuales, en 14 pagas).
- La pensión mínima por jubilación, para titulares con 65 años o más, con cónyuge NO a cargo, se incrementaría hasta los 10.405,15 euros al año (743,22 euros mensuales).
- La pensión mínima de jubilación, para titulares con 65 años o más, sin cónyuge (unidad económica unipersonal) se situaría en 10.962,62 euros anuales (783,04 euros mensuales).
Jubilación para mayores de 65 años
- Con cónyuge a cargo: 12.682,13 euros al año (905,86 euros mensuales).
- Sin cónyuge: 10.256,29 euros anuales (732,59 euros mensuales).
- Con cónyuge no a cargo: 9.694,26 euros al año (692,44 euros mensuales.
Viudedad
- La pensión de viudedad mínima para titulares con cargas familiares, se situaría en 12.682,13 anuales (905,86 euros mensuales).
- Pensión mínima de viudedad para mayores de 65 años o con discapacidad igual o superior al 65%: 10.962,62 euros anuales (783,04 euros mensuales).
- Pensión mínima de viudedad para titulares de entre 60 y 64 años: 10.256,29 euros anuales (732,59 euros mensuales).
- Pensión mínima de viudedad para menores de 60 años sin cargas: 8.305,89 euros anuales (593,27 euros mensuales).
Incapacidad permanente
Incapacidad absoluta o total con 65 años o más:
- Con cónyuge a cargo: 13.526,70 euros anuales (966,19 euros mensuales).
- Sin cónyuge: 10.962,62 euros anuales (783,04 euros mensuales).
- Con cónyuge no a cargo: 10.405,15 euros anuales (743,22 euros mensuales).
Incapacidad total para titulares de entre 60 y 64 años:
- Con cónyuge a cargo: 12.682,13 euros anuales (905,86 euros mensuales).
- Sin cónyuge: 10.256,29 euros anuales (732,59 euros mensuales).
- Con cónyuge no a cargo: 9.694,26 euros al año (692,44 euros mensuales).
Incapacidad total derivada de una enfermedad común para menores de 60 años:
- Con cónyuge a cargo: 8.081,08 euros anuales (577,22 euros mensuales).
- Sin cónyuge: 8.081,08 euros anuales (577,22 euros mensuales).
- Con cónyuge no a cargo: 8.011,21 euros anuales (572,22 euros mensuales).
Gran invalidez (mínimos también aplicables a Jubilación con 65 años procedente de gran invalidez):
- Con cónyuge a cargo: 20.290,80 euros anuales (1.449,34 euros mensuales).
- Sin cónyuge: 16.444,69 euros anuales (1.174,62 euros mensuales).
- Con cónyuge no a cargo: 15.607,73 euros anuales (1.114,83 euros mensuales).
Pensiones reconocidas al amparo de los reglamentos de la Unión Europea sobre la coordinación de los sistemas de seguridad social o de otras normas internacionales (artículo 14).
- La revalorización de pensiones que hayan sido reconocidas en virtud de normas internacionales de las que estén a cargo de la Seguridad Social un tanto por ciento de su cuantía teórica se llevará a cabo aplicando dicho tanto por ciento al incremento que hubiera correspondido de hallarse a cargo de la Seguridad Social española el cien por cien de la citada pensión.
- No se considerará incluido el complemento por mínimos que, en su caso, pudiera corresponder, salvo que se disponga otra cosa en un convenio bilateral o multilateral de Seguridad Social, tanto por la legislación española como por la extranjera si, fuese inferior al importe mínimo de la pensión de que se trate vigente en cada momento en España, se le garantizará a la persona beneficiaria, en tanto resida en territorio nacional y reúna los requisitos exigidos al efecto por las normas generales, la diferencia entre la suma de las pensiones reconocidas, española y extranjera, y el referido importe mínimo.
PENSIONES NO CONTRIBUTIVAS Y OTRAS PRESTACIONES DE LA SEGURIDAD SOCIAL (Título II. Articulo 17).
- Para el año 2023, la cuantía de las pensiones de jubilación e invalidez en su modalidad no contributiva queda establecida en 6.402,20 euros anuales.
- Para el año 2023, tendrá un importe de 525,00 euros anuales el complemento de pensión establecido en favor de la persona pensionista que acredite fehacientemente carecer de vivienda en propiedad y tener, como residencia habitual, una vivienda alquilada a la persona pensionista cuyo propietario o propietaria no tenga con ella relación de parentesco hasta tercer grado ni sea cónyuge o persona con la que constituya una unión estable y conviva con análoga relación de afectividad a la conyugal.
- En el caso de unidades familiares en las que convivan varias personas perceptoras de pensiones no contributivas, solo podrá percibir el complemento la persona titular del contrato de alquiler o, de ser varias, la primera de ellas.
- Las prestaciones de orfandad causadas por violencia contra la mujer previstas experimentarán en 2023 un incremento igual al que se apruebe para el salario mínimo interprofesional para dicho año.
- Los perceptores de pensiones no contributivas (pensión no contributiva de jubilación y pensión no contributiva de invalidez ) y los perceptores del ingreso mínimo vital conservaran durante todo el año 2023 la subida del 15% en sus prestaciones, que ya se les venía aplicando, con carácter extraordinario, desde el pasado mes de julio de 2022. Por lo tanto, ese incremento del 15% es el que se aplica sobre las cuantías de pensiones no contributivas que se pagaban desde inicio de 2022, no sobre el importe que, con carácter extraordinario, se revalorizó inicialmente desde de julio hasta diciembre de 2022, importe que continuará siendo el mismo a partir de enero de 2023.Tal y como se dispone en el Real Decreto-Ley de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania y de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad, que se ha publicado hoy (Ver normativa BOE)
- De acuerdo con la nueva fórmula establecida en la reforma de pensiones, la paga compensatoria por la desviación de precios desaparece.
Consistía en un abono compensatorio, que se pagó por última vez a inicios de 2022. Al cambiar el método de revalorización de las pensiones y pasar de tenerse en cuenta para revalorización de las mismas la variación del Índice de Precios al Consumo (IPC) medio de los 12 meses previos, en lugar del IPC estimado para el año entrante con una posterior regularización a cierre de cada año si el IPC definitivo a cierre de año fuera mayor (como se hacía hasta 2021), ya no procederá para este ejercicio 2023 esa regularización y la paga compensatoria.
ANEXO I (Valores económicos Sistema Seguridad Social)
PENSIONES DEL RÉGIMEN DE CLASES PASIVAS DEL ESTADO (Título III. Artículo 18-27)
Experimentarán en 2023 con carácter general igualmente un incremento porcentual del 8,5 por ciento.
Cabe indicar que no experimentarán el citado incremento las siguientes pensiones de Clases Pasivas:
a) Aquellas cuyo importe íntegro, sumado, en su caso, al importe íntegro mensual de otras pensiones públicas percibidas por su titular, exceda de 3.058,81 euros íntegros en cómputo mensual cuando dicha persona titular tenga derecho a percibir 14 mensualidades al año o, en otro supuesto, de 42.823,34 euros en cómputo anual.
b) Las reconocidas a favor de los Camineros del Estado y causadas con anterioridad al 1 de enero de 1985, con excepción de aquéllas cuya persona titular solo percibiera esta pensión por tal condición.
ANEXO II (Valores económicos Clases Pasivas)
Revalorización de las pensiones del sistema de la Seguridad Social derivadas de accidentes de trabajo y enfermedades profesionales. (Disposición adicional primera).
Se tendrá en cuenta lo siguiente:
a) El importe anual de la pensión se dividirá por 14 y el cociente resultante se considerará como importe mensual de la pensión a efectos de aplicar la revalorización general del 8,5%.
b) Para la determinación de los complementos por mínimos establecidos en los artículos 5 a 7, se procederá en la misma forma indicada en el párrafo precedente, si bien partiendo de la pensión ya revalorizada conforme dispone el mismo. Cuando el cociente obtenido fuese inferior a la cuantía mínima establecida para las pensiones de su clase, la diferencia constituirá el complemento por mínimos.
c) El aumento que resulte de la aplicación de lo dispuesto en el párrafo a) y, en su caso, en el b) se incrementará al importe de cada mensualidad de la pensión, salvo las correspondientes a junio y noviembre, en las que dicho incremento será doble.
Aplicación de los complementos por mínimos en las pensiones de la Seguridad social en supuestos especiales. (Disposición adicional segunda.)
Los complementos por mínimos establecidos en los artículos 5 a 7 serán también de aplicación a las pensiones causadas a partir de 1 de enero de 2023.
Las cuantías fijas del extinguido Seguro Obligatorio de Vejez e Invalidez, que son igualmente aplicables, a las pensiones causadas a partir del 1 de enero de 2023.
Los pensionistas que, el 31 de diciembre de 2022, fueran menores de 60 o 65 años de edad pasarán a percibir, en su caso, las cuantías establecidas para las que tengan cumplida dicha edad a partir del día 1 del mes siguiente a aquel en que cumplan los 60 o 65 años, respectivamente.
En aquellos regímenes del sistema de la Seguridad Social que tengan previstos coeficientes reductores de la edad de jubilación en función de la actividad realizada, la edad de 65 años, a efectos de determinación del derecho a los complementos por mínimos previstos en este real decreto, se entenderá cumplida cuando por aplicación de dichos coeficientes resulte una edad igual o superior a la de 65 años, siempre que las personas beneficiarias cumplan los demás requisitos exigidos.
Subsidio de movilidad y compensación por gastos de transporte. (Disposición adicional séptima).
A partir de 1 de enero de 2023, el subsidio de movilidad y compensación por gastos de transporte, al que se refiere el artículo 8.1.b) del texto refundido de la Ley General de derechos de las personas con discapacidad y de su inclusión social, queda fijado en 78,20 euros/mes.
Revalorización de las ayudas sociales del Real Decretoley 9/1993, de 28 de mayo, por el que se conceden ayudas a los afectados por el Virus de Inmunodeficiencia Humana (VIH) como consecuencia de actuaciones realizadas en el sistema sanitario público.(Disposición adicional octava).
De acuerdo con lo establecido en la disposición adicional cuadragésima de la Ley 31/2022, de 23 de diciembre de PGE, las cuantías mensuales de las ayudas sociales, en favor de las personas que resultaron contaminadas por el Virus de Inmunodeficiencia Humana (VIH), reguladas en las letras b), c) y d) del artículo 2.1 del Real Decretoley 9/1993, de 28 de mayo, se determinarán mediante la aplicación de las proporciones reguladas en las letras citadas sobre el importe de 720,91 euros.
Real Decreto-ley 20/2022, de 27 de diciembre, de medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania y de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad. (Acceso a normativa BOE)
En el ámbito laboral y social destacamos los siguientes artículos:
- Artículo 73: Deducción por maternidad. Cuando en el período impositivo 2022 se hubiera tenido derecho a la deducción por maternidad y al complemento de ayuda para la infancia previsto en la Ley 19/2021 en relación con el mismo descendiente, se podrá seguir practicando la deducción por maternidad a partir de 1 de enero de 2023;
- Artículo 82: Prórroga del aplazamiento de pago de las cuotas a la Seguridad Social durante tres meses con un interés del 0,5 %, se amplían durante tres meses más las medidas de liquidez para sectores especialmente afectados por el encarecimiento de la energía provocado por la guerra, como son el agrícola, el pesquero y el de transporte urbano y por carretera. En esos casos, las empresas y los autónomos tendrán la posibilidad de aplazar el pago de las cuotas de la Seguridad Social y por conceptos de recaudación conjunta, cuyo devengo tenga lugar en los meses de enero a marzo de 2023, en el caso de empresas, y entre los meses de febrero a abril de 2023, en el caso de trabajadores autónomos que, en ambos casos, desarrollen su actividad en el sector del transporte urbano y por carretera (CNAE 4931, 4932, 4939, 4941 y 4942) y se encuentren al corriente en sus obligaciones con la Seguridad Social. A estos aplazamientos les serán de aplicación las condiciones, plazo de presentación respecto a cada una de las mensualidades cuyo aplazamiento se solicita y el régimen jurídico establecido en el artículo 28 del Real Decreto-ley 6/2022, de 29 de marzo por el que se adoptan medidas urgentes en el marco del Plan Nacional de respuesta a las consecuencias económicas y sociales de la guerra en Ucrania.
- Artículo 83: Se introduce una nueva disposición transitoria trigésima quinta en el texto refundido de la Ley General de la Seguridad Social, aprobado por Real Decreto Legislativo 8/2015,de 30 de octubre, se aprueba la jubilación activa mejorada, que permitirá que los profesionales sanitarios de atención primaria, médicos de familia y pediatras en edad de jubilación puedan continuar durante los próximos 3 años compatibilizando el 75% de su pensión con el servicio.
- Artículo 84: Se modifica la disposición transitoria cuarta.6 del texto refundido de la Ley General de la Seguridad Social, aprobado por Real Decreto Legislativo 8/2015, de 30 de octubre por la cual se establece la prórroga del contrato relevo en la industria manufacturera hasta el 31 de diciembre de 2023. Se seguirá aplicando la regulación para la modalidad de jubilación parcial con simultánea celebración de contrato de relevo, vigente con anterioridad a la entrada en vigor de la Ley 27/2011, de 1 de agosto, de actualización, adecuación y modernización del sistema de la Seguridad Social, a pensiones causadas antes del 1 de enero de 2024.
- Artículo 96: Se establece una prórroga de los expedientes de regulación temporal de empleo vinculados a la situación de fuerza mayor temporal en el supuesto de empresas y personas trabajadoras de las islas Canarias afectadas por la erupción volcánica registrada en la zona de Cumbre Vieja. Serán aplicables hasta el 30 de junio de 2023 los ERTE a los que se refiere la DA 4ª del RDL 2/2022, de 22 de febrero.
- Artículo 97: Prórroga de las medidas extraordinarias de Seguridad Social para los trabajadores autónomos afectados por la erupción volcánica registrada en la zona de Cumbre Vieja en La Palma.
- Artículo 98: Sobre exenciones en la cotización aplicables en las unidades poblacionales de Puerto Naos y la Bombilla.
OTRAS MEDIDAS LABORALES Y SOCIALES APROBADAS EN CONSEJO DE MINISTROS
Con motivo de la reunión, ayer, 27 de diciembre, del Consejo de Ministros, destacamos las siguientes medidas aprobadas: (Acceso referencia Consejo de Ministros 27/12/2022)
- Real Decreto por el que se modifica el Real Decreto 590/2022, de 19 de julio, por el que se regula la concesión directa de subvenciones a determinadas entidades para la financiación del Sistema de Acogida de Protección Internacional. Publicado hoy en el BOE Real Decreto 1059/2022, de 27 de diciembre, por el que se modifica el Real Decreto 590/2022, de 19 de julio, por el que se regula la concesión directa de subvenciones a determinadas entidades para la financiación del Sistema de Acogida de Protección Internacional. (Acceso a normativa BOE)
- Real Decreto por el que se modifica el Real Decreto 625/2014, de 18 de julio, por el que se regulan determinados aspectos de la gestión y control de los procesos por incapacidad temporal en los primeros trescientos sesenta y cinco días de su duración. A partir de la publicación de esta Real Decreto, aún pendiente, en lo relativo a los partes médicos de bajas y altas, solo se entregará una copia a la persona trabajadora; se elimina tanto la segunda copia, como la obligación a la persona trabajadora de que sea ella quien entregue esa copia en la empresa, entidad gestora o mutua. La comunicación entre las entidades emisoras y el INSS será telemática. Además, se aclara que, en los procesos de IT, los facultativos del Servicio Público de Salud, de la empresa colaboradora o de la mutua podrán fijar plazos de revisión médica inferiores a los señalados en el Real Decreto, en función de la evolución del proceso.
- Acuerdo por el que autoriza la celebración del contrato de los servicios de carácter informático necesarios para la ejecución de los trabajos asociados al aseguramiento digital y ciclo de vida, el apoyo técnico a la oficina de procesos, a la oficina de automatización de procesos y a la oficina gestora de desarrollo gestionado y la ejecución de las inversiones requeridas en innovación para el ámbito de la calidad y gestión de procesos, por un periodo de veinticuatro o veintisiete meses, en función de la existencia o no de la fase de adquisición de conocimiento y preparación del servicio, con un valor estimado de 50.545.530,44 euros.
- Acuerdo por el que se toma conocimiento de la autorización del Ministro de Inclusión, Seguridad Social y Migraciones para la realización de la campaña sobrevenida de publicidad institucional para informar de las modificaciones en la cotización de los autónomos.
- Acuerdo por el que se autoriza la contribución voluntaria del Ministerio de Inclusión, Seguridad Social y Migraciones a la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en apoyo al desarrollo de las actividades realizadas por el Comité de Empleo, Trabajo y Asuntos Sociales en el ámbito de las pensiones, por un importe de 75.000 euros.
PUBLICADO EL BOLETÍN DE NOTICIAS RED Nº 10/2022
Os presentamos el último boletín RED: Boletín de noticias RED Nº 10/ 2022 publicado, ayer , 28 de diciembre, con información de interés para los autorizados RED y sobre la remisión electrónica de documentos y trámites con la Tesorería General de la Seguridad Social.
Este boletín incluye el siguiente contenido:
BOLETÍN RED 10/2022 (que puedes descargar aquí)
- Ley 12/2022. Reducciones de cuotas por las contribuciones empresariales a los planes de empleo. Desarrolla las instrucciones en materia de afiliación y cotización a seguir para la aplicación de las reducciones de cuotas a las que se refiere la disposición adicional 47ª de la LGSS. Entra en vigor el 1 de enero.Próximamente se procederá a actualizar los manuales “Comunicación de conceptos retributivos abonados” y el Manual de Instrucciones Técnicas, tabla 84.
- Ley 31/2022. Mecanismo de equidad intergeneracional -MEI-.No se precisa la realización de ningún tipo de actuación específica para la cotización pero se han creado para el cálculo de la citada cotización dos nuevos conceptos económicos:
• 555 – Mecanismo de Equidad Intergeneracional MEI: cuando existe aportación obrera y empresarial
• 557 -Mecanismo de Equidad Intergeneracional MEI Empresarial: cuando existe únicamente aportación empresarial.
Dichos conceptos se totalizarán en el concepto 598 “Líquido de contingencias comunes”, que se reflejará en todos los recibos
- Ley 31/2022. Reducción de cuotas de la Seguridad Social en las provincias de Cuenca, Soria y Teruel. Trabajadores por cuenta ajena. No se precisa la realización de ningún tipo de actuación específica para la aplicación de las reducciones de cuotas a las que se refiere el número Uno de la DA 91ª de la LPGE para 2023. Las reducciones de cuotas se aplicarán de oficio respecto de los trabajadores y CCC en los que concurran las condiciones establecidas en la citada Disposición Adicional..
- Ley 31/2022. Cotización reducida a la Seguridad Social en las provincias de Cuenca, Soria y Teruel. Trabajadores por cuenta propia. La Ley de Presupuestos Generales del Estado para el año 2023, establece una cuota reducida por el inicio de una actividad por cuenta propia en las provincias de Cuenca, Soria y Teruel. La “Fecha de inicio de Actividad” debe ser igual o superior al 1 de enero de 2023, debe ser solicitada por los trabajadores autónomos en el momento del alta, siempre y cuando causen alta inicial o no hubieran estado en situación de alta, en los dos años inmediatamente anteriores, a contar desde la fecha de efectos del alta, y desempeñen toda su actividad en las provincias de Cuenca, Soria y Teruel. La solicitud deberá realizarse, en el momento del alta, a través del campo REDUCCIÓN COTIZACIÓN POR INICIO ACTIVIDAD EN PROVINCIAS DE CUENCA, SORIA O TERUEL.
Este beneficio consistirá en una cuota reducida por contingencias comunes y profesionales, durante los 36 primeros meses naturales inmediatamente siguientes a la fecha de efectos del alta, consistente en una cuota única mensual de 80 euros, quedando los trabajadores excepcionados de cotizar por cese de actividad y formación profesional.
El trabajador autónomo podrá renunciar expresamente a la misma, con efectos el día primero del mes siguiente al de la comunicación de la renuncia correspondiente. El procedimiento de renuncia se realizará provisionalmente a través de CASIA -Trámite: Afiliación, Altas y Balas -> Variación de datos de Autónomos -> Renuncia Tarifa Plana-.
- Real Decreto-Ley 16/2022. Sistema Especial para empleados de hogar. Por primera vez, se incluye la cotización para Desempleo y Fondo de Garantía Salarial en las liquidaciones de cuotas que se practicarán durante el presente mes de Diciembre de 2022, correspondiendo al período de liquidación de Noviembre de 2022.
La cotización para Desempleo y Fondo de Garantía Salarial correspondiente al período de liquidación de Octubre de 20222 se incluirá, como una liquidación complementaria, en la liquidación de cuotas que se practicará el próximo mes de enero de 2023. En Enero de 2023 se liquidarán la totalidad de las cuotas correspondientes al mes de Diciembre de 2022, incluyendo las de Desempleo y Fondo de Garantía Salarial, y las cuotas por dichas contingencias correspondientes al pasado mes de Octubre de 2022.
En cualquiera de los supuestos, a la cotización para Desempleo y Fondo de Garantía Salarial se le aplicará la bonificación del 80% a la que se refiere el RDL 16/2022.
- Real Decreto-Ley 20/2022, de 27 de diciembre. Recoge artículos a destacar del Real Decreto-ley 20/2022, de 27 de diciembre, de medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania y de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad.
- Actualización bases normalizadas de minería del carbón ejercicio 2022. La Tesorería General de la Seguridad Social de oficio, va proceder a unaactualización automática de todas las liquidaciones de cuotas de este Régimen Especial afectadas por la Orden ISM/992/2022. Se van a actualizar automáticamente todas las liquidaciones de cuotas presentadas en los meses de septiembre y octubre (períodos de liquidación agosto y septiembre, respectivamente)
- Real Decreto 504/2022. Clasificación nacional de ocupaciones. Durante el próximo mes de febrero de 2023 se procederá a crear el campo CLASIFICACIÓN NACIONAL OCUPACIONES en el Fichero General de Afiliación, para lo cual se procederá a crear las funcionalidades necesarias en los servicios on-line del Sistema RED y se modificarán los ficheros de comunicación de altas.
- Instrucciones para la asignación del número de Seguridad Social y alta de investigadores de nacionalidad extranjera que sean contratados en base a los tipos de contrato regulados en la Ley 14/2011, de 1 de junio, de la Ciencia, la Tecnología y la Innovación.La asignación del número de Seguridad Social a los investigadores e investigadoras de los programas Ramón y Cajal y Juan de la Cierva, nacionales de países distintos a los de la Unión Europea, que sean contratados para la realización de actividades de investigación en los términos de la Ley 14/2011, de 1 de junio, se solicitará a través del correspondiente trámite de la aplicación CASIA. Una vez asignado el número de la Seguridad Social, cuando el trabajador no disponga de NIE, el alta se deberá solicitar a través de CASIA. En el supuesto de que el trabajador disponga de NIE, el alta se podrá anotar a través del Sistema RED para lo cual se procederá a crear un nuevo valor del campo RLCE, del que se informará próximamente. Se tendré en cuenta si la estancia es superior o hasta 90 días.
- Contrato formativo en alternancia (art.11.2 RDL 2/2015). Estos contratos que se concierten con personas con estudios universitarios/formación profesional o en el marco de certificados de profesionalidad de nivel 3, deberán identificarse con los siguientes valores del campo RELACION LABORAL DE CARÁCTER ESPECIAL:
9935: CT FORMACION ALTERNANCIA- CERTIFICADO PROFESIONALIDAD NIVEL 3
9936: CT FORMACIÓN ALTERNANCIA- ESTUDIOS UNIVERSIDAD/FP.
- Mecanismo de equidad intergeneracional -MEI-. Actuaciones específicas para realizar por las mutuas colaboradoras. Las Mutuas colaboradoras, como sujetos responsables del ingreso de la cuota de los trabajadores perceptores de prestaciones de pago directo, cuya cotización se realiza actualmente a través del sistema de autoliquidación de cuotas (fichero FAN) deberán adaptar sus aplicaciones para incluir la aportación a cargo del trabajador correspondiente al Mecanismo de Equidad Intergeneracional. Para ello, deberán realizar las siguientes adaptaciones en el fichero FAN que recoge este boletín.El importe de esta cotización se reflejará en el Recibo de Liquidación de Cotizaciones en el concepto económico 555 “Mecanismo de Equidad Intergeneracional MEI”. El importe del concepto 555 totalizará en el concepto 598 “Líquido de contingencias generales”.
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The Smart Way to Buy a Mattress іn Singapore – What Most Shoppers Ԍet Wrong
Choosing a new mattress іs օne of the biggest furniture singapore investments mоѕt households will make,
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ѕide bｙ ѕide іn one furniture store.
Singapore’s unique living environment tᥙrns mattress buying into ɑ hiցher-stakes decision tһan mаny first-timе buyers expect.
Вecause Singaplore ѕtays humid almost ɑll year, excellent breathability
іs essential fоr keeping a mattress fresh. Alarge numЬer of Singapore families dezl ᴡith dust-mite
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Thе widespread use of aircon at night cɑn make
certain foam types feel firmer օr leѕs comfortable tһan theу did սnder bright furniture store lights.
Ꮃhen you wаlk into any furniture showroom іn Singapore, you’ll mainly sеe
foսr core mattress construction types worth comparing.
Individual pocketed spring systems ɡive ցood support ɑnd stay noticeably cooler tһan solid foam blocks.
Pure memory foam delivers excellent body contouring,
ｙet mɑny Singapore buyers noᴡ prefer versions wwith аdded cooling technology.
Natural latex options feel lively аnd stay cooler while being morｅ resistant to dust mites than standard foam.
Hybrid constructions combine pocketed springs ԝith foam or
latex comfort layers tо deliver the bеѕt of Ƅoth worlds.
At Megafurniture ʏoս сan test thе full Somnuz line — from basic pocketed spring to advanced water-repellent ɑnd latex hybrids
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side, a mediumm to medium-soft mattress singapore helps relieve pressure ɑt the
shoulder and hip. Вack sleepers often feel mоѕt comfortable ߋn medium
tⲟ medium-firm surfaces tһat support the lower Ьack properly.
Stomach sleepers neеd firmer support so thе lower bɑck Ԁoesn’t
collapse іnto thе surface.
HDB ɑnd condo bedrooms іn Singapore ɑrе typically smalleг, maкing correct sizing essential гather than just chasing
the biggest option. Cover fabric choice matters m᧐re
in Singapore than most buyers initially think. Bamboo-fabric covers offer excellent moisture-wicking ɑnd mild antibacterial properties tһаt һelp the surface stay fresher ⅼonger.
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Here’ѕ hⲟw the Somnuz mattresses ⅼine up with real household requirements іn Singapore.
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Fօr tһose who ᴡant the most upscale experience, tһe Somnuz Roman series sits at the tօp ⲟf
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Most people test mattresses tһe wrong waｙ during furniture showroom visits — аnd it leads to regret ⅼater.
Ꭲo gеt useful feedback, spend ɑt lеast
ten mіnutes on each model in tһе exact position you normаlly sleep іn. Both Megafurniture
showrooms ⅼet you test the Somnuz mattresses properly іn proper bedroom environments гather tһan on а bare sales floor.
Confirm delivery timing matches уour move-in or renovation schedule — tһis iѕ օne of the
most common pain points fοr new BTO owners. Check ѡhether oⅼd mattress disposal іs included
and reaɗ the warranty terms carefully — not аll “10-yeɑr warranties”
cover tһe samе thingѕ.
Tгeat thе decision ѕeriously and a ѡell-chosen mattress singapore wіll deliver уears of comfortable sleep
with minimɑl issues. If morning stiffness, visible sagging, ߋr increased motion transfer ɑppear, it’s time to replace
— thе body often compensates fоr a failing mattress longer than most people realise.
Visit Megafurniture’ѕ furniture store or browse tһeir full mattress
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