Spain · National · Order

Order ESS/256/2018 · Implementing rules for the low-accident-rate incentive

Formally in force; implements a suspended incentive system

Current official Spanish title: Orden ESS/256/2018, de 12 de marzo, por la que se desarrolla el Real Decreto 231/2017, de 10 de marzo, por el que se regula el establecimiento de un sistema de reducción de las cotizaciones por contingencias profesionales a las empresas que hayan disminuido de manera considerable la siniestralidad laboral.

On this page
  1. What it regulates
  2. Who it applies to
  3. Key provisions
  4. History and versions
  5. Transitional provisions and application notes
  6. Official BOE legal relationships
  7. Official sources
  8. Explore the concepts in Sabentis Explore

What it regulates

Details applications, observation periods, indices, investments and declarations under Royal Decree 231/2017. Its formal survival does not reactivate the suspended incentive.

Who it applies to

Applicant employers, managing bodies and mutual associations involved in the scheme, with documentary relevance for applications and periods to which it applies.

Key provisions

The observation period starts with the year before application and adds consecutive earlier years until the required contribution threshold is met.

Article 3

Indices include occupational cases recognised during the period even if the underlying events occurred in earlier years, and are compared with the applicable contribution order’s limits.

Article 5

Declarations of compliance and investment must be supported by documents retained for oversight; investments are broken down by year and exclude VAT.

Article 7

The scheme provides for one application covering contribution-account codes sharing the same activity code; this rule is not an open call for applications.

Article 8

History and versions

Initial publication: 17/03/2018 · Initial entry into force: 18/03/2018

BOE-A-2018-3762

The BOE record checked has no subsequent relationships; this does not establish full current applicability or absence of changes through higher-ranking legislation.

All text versions recorded by the BOE

Publication and effective dates are different. The table retains the dates and provisions of each recorded text version; it does not treat future transitional deadlines as requirements already applicable.

Transitional provisions and application notes

  • Suspension of the parent scheme affects its practical application. This order’s procedure must not be offered as a current route to the bonus without reform lifting suspension.

    Official reference
  • It repealed Order TIN/1448/2010 except its third additional provision and Annex V. Preserve that exception rather than labelling the earlier order wholly repealed.

    Repealing provision sole
  • It entered into force on 18 March 2018 with effect from 1 January 2018.

    Final provision fourth
  • Its amendment of Foundation funding in Article 8(3) of Order TAS/3623/2006 is historical: that order’s Chapter IV was repealed in 2023.

    Final provision first

Official BOE legal relationships

Relationships may affect only specific provisions. They do not by themselves determine the status of the whole instrument: consult its history and application notes.

Earlier references (3)

Official sources

Official sources checked on 14/11/2026. Updating a database record does not by itself mean that the legislation has been amended.

  1. Original publication and analysis
  2. Consolidated text
  3. ELI identifier
  4. BOE-A-2022-22128
  5. BOE-A-2023-16136

Based on Spain’s Official State Gazette. Consolidation is informational; consult the official publication for legal purposes. Every subsequent relationship in the checked record is covered, together with cautions concerning higher-ranking legislation; this does not assert coverage of all judgments or implied changes.

The official title is retained in Spanish. English and Catalan texts are editorial summaries, not official translations of the legislation.

Editorial information

Publication date: 14 November 2026.

Editorial responsibility: Sabentis editorial team.

Editorial review by Pablo RodríguezLinkedIn

Executive Vice President of the International ORP Foundation and Chief Financial Officer of Sabentis.

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