Royal Decree 231/2017 of 10 March regulates the establishment of a system of reduced contributions for work-related accidents for companies that have made an effective and demonstrable contribution to reducing accidents at work. It is aimed at companies with a clearly below-sector accident rate and involves reductions of between 5% and 10%, depending on whether or not they have invested in occupational risk prevention.
New items of the contribution base.
By Royal Decree Law 16/2013, of 20 December, some items has been included contribution base, among others, the following :
The amount paid to employees for transports’ bonus within the municipality where the work is usually carried-out.
Voluntary contributions for pension plans and funds or insurances (except those for temporary disability).
Contributions for education expenses when they do not come required by the development of their activities or job characteristics.
This is a particularly relevant modification of the General Law on Social Security, with effects in collective bargaining, as those items were useful issues of the negotiation for arrangements in other important matters.