On this page
What it regulates
Regulates reductions in occupational-contingency contributions for low accident rates. Statutory suspension extends until the decree is reformed; this record does not present the incentive as currently open for applications.
Who it applies to
Employers contributing for occupational contingencies that meet the scheme’s requirements. This documents its design and historical operation, distinguishing ordinary prevention duties from eligibility requirements for a suspended incentive.
Key provisions
The scheme’s design requires minimum contributions, rates below the thresholds, up-to-date payments and absence of relevant final penalties; it includes a prevention declaration and information for representatives.
Article 2The regulated amount depends on meeting requirements and, for the additional component, on prevention investment. This is the suspended scheme’s formula, not a promise of a current reduction.
Article 3The procedure governs applications, the managing body’s or mutual association’s report and processing. Its ordinary application windows must not be advertised as an active call while suspension remains.
Article 6Declared applications and investments are subject to inspection and oversight; improper receipt may result in repayment and the prescribed liabilities.
Article 9History and versions
Initial publication: 24/03/2017 · Initial entry into force: 25/03/2017
BOE-A-2017-3125Law 31/2022 suspended the incentive for contributions generated in 2023 and until Government reform of the decree, under additional provision 97. Law 22/2021 suspended the specified application for contributions generated in 2022. Law 11/2020 suspended the specified application for 2021. Royal Decree-law 18/2019 suspended the specified application of the incentive system. Royal Decree-law 28/2018 suspended the specified application for contributions generated in 2019. Order ESS/256/2018 implemented the decree.
Law 31/2022 suspended the incentive for contributions generated in 2023 and until Government reform of the decree, under additional provision 97.
BOE-A-2022-22128Law 22/2021 suspended the specified application for contributions generated in 2022.
BOE-A-2021-21653Law 11/2020 suspended the specified application for 2021.
BOE-A-2020-17339Royal Decree-law 18/2019 suspended the specified application of the incentive system.
BOE-A-2019-18611Royal Decree-law 28/2018 suspended the specified application for contributions generated in 2019.
BOE-A-2018-17992Order ESS/256/2018 implemented the decree.
BOE-A-2018-3762All text versions recorded by the BOE
| Publication | Effective date | Official reference | Affected provisions |
|---|---|---|---|
| 24/03/2017 | 25/03/2017 | BOE-A-2017-3125 | Preamble, Article 1, Article 2, Article 3, Article 4, Article 5, Article 6, Article 7, Article 8, Article 9, Article 10, Additional provision sole, Transitional provision first, Transitional provision second, Repealing provision sole, Final provision first, Final provision second, Final provision third, Final provision fourth, Final provision fifth, Signature, Annex I, Annex II |
| 29/12/2018 | 01/01/2019 | BOE-A-2018-17992 | Introductory note |
| 28/12/2019 | 29/12/2019 | BOE-A-2019-18611 | Introductory note |
| 31/12/2020 | 01/01/2021 | BOE-A-2020-17339 | Introductory note |
| 29/12/2021 | 01/01/2022 | BOE-A-2021-21653 | Introductory note |
| 24/12/2022 | 01/01/2023 | BOE-A-2022-22128 | Introductory note |
Transitional provisions and application notes
Applications for 2016 filed in 2017 remained governed by Royal Decree 404/2010. This is a historical rule, not a reopening of applications.
Transitional provision firstThe 2017–2019 observation-period rule allowed earlier years not used in another application. It does not override subsequent suspensions.
Transitional provision secondIt repealed Royal Decree 404/2010 and temporarily retained compatible parts of Order TIN/1448/2010 pending the 2018 implementing rules. Repeal does not erase application to expressly preserved historical periods.
Repealing provision soleAdditional provision 97 of Law 31/2022 suspends the scheme for 2023 contributions and extends suspension until the Government reforms the decree. The current record and Social Security portal do not establish reopening; “not repealed” must not be confused with “incentive available”.
Official referenceIt entered into force on 25 March 2017 with effect from 1 January 2017. Commencement, effective dates and suspension are distinct concepts.
Final provision fifth
Official BOE legal relationships
Earlier references (5)
- Repeals · BOE-A-2010-5296
- Amends · BOE-A-2014-7684
- In accordance with · BOE-A-2015-11724
- In accordance with · BOE-A-2014-13568
- Declares the continued validity of · BOE-A-2010-8910
Subsequent references (6)
- Suspension recorded · BOE-A-2022-22128
- Suspension recorded · BOE-A-2021-21653
- Suspension recorded · BOE-A-2020-17339
- Suspension recorded · BOE-A-2019-18611
- Suspension recorded · BOE-A-2018-17992
- Implemented by · BOE-A-2018-3762
