NOTES OF F.O.L.

FOR MEDIUM DEGREE 1/56

1. REGULATION OF LABOR RELATIONS. SOURCES OF
LABOR LAW.
1. Concept of Sources of Labor Law.
- They are rules that outline the conduct that the worker and the
entrepreneur, as well as the rights and obligations of both workers
as businessmen, they must respect
2. Classification of Sources of Labor Law.
Based on the type of sources, we can classify them into:
Sources of external origin.
Community regulations (Regulations, Directives, etc.)
International Treaties and Agreements
Sources of internal origin.
Spanish Constitution
Laws with the rank of law (The Workers' Statute)
Sources of professional origin.
The uses and customs
Collective agreements
Sources that derive from the autonomy of will.
The employment contract
Sources whose origin derives from other powers and social groups.
Jurisprudence
The general principles of law
The Doctrine
2. THE EMPLOYMENT RELATIONSHIP. THE EMPLOYMENT CONTRACT.
1. Concept of Employment Contract.-
It is the agreement under which a person, the worker, commits.
voluntarily provide their services within the scope of the organization
and the employer's address, who in turn is obliged to pay the worker a
remuneration for the services rendered
2. Essential Elements of the Employment Contract.
These are the parts that every contract must contain, and they include, among others:
The identification of the parties
The object of the contract
Consent
The form
The job description
The description of the contract
His remuneration
3. Essential characteristics of the Employment Contract.
They are voluntariness, dependence or otherness, and compensation.
4. Non-work-related activities.
Forcible.- For example, military or social service (when they existed)
- Free of charge. - In favor of a friend, a neighbor, or a union or political party.
political
F.O.L. NOTES FOR INTERMEDIATE DEGREE 2/56
- Familiar.- As long as the worker and the employer live together in the same
family home and, the first, receives no remuneration
- Self-employed.- Freelance professionals: doctors, lawyers, etc.
Public officials and statutory personnel.
The members of the Boards of Directors of the companies.
5. Special labor relations.
The senior management staff
Family home service
The convicted persons incarcerated in prison when they do their work for companies.
external
Public performance artists and professional athletes
The disabled people who work in special employment centers
The trade representatives
The dockworkers
The working partners of a cooperative
The civilian staff of military establishments

3. RIGHTS AND DUTIES OF THE WORKER.

1. Workers' rights.
- Basics.-
Work and free choice of profession or trade
Free unionization
Collective bargaining
Adoption of collective conflict measures
Strike
Meeting
Participation in the company (except for the first one, all the others are
collective rights
In the work relationship.
To effective occupation
To promotion and professional training at work
Not to be discriminated against
To their physical integrity and to an adequate security and hygiene policy
Respect for their privacy and the due consideration for their dignity
To the punctual perception of the agreed remuneration
To the individual exercise of the actions derived from your employment contract
To how many others specifically derived from the employment contract (e.g. the
right to the invention of the worker
2. Work duties.
To fulfill the specific obligations of your job position,
compliance with the rules of good faith and diligence
Observe the safety and hygiene measures that are adopted.
Follow the orders and instructions of the employer
Do not compete with the company's activity
Contribute to improving productivity
How many derive from employment contracts
4. THE SALARY.-
NOTES OF F.O.L. OF MID LEVEL 3/56
1. Definition.-
It is the compensation that the worker receives in exchange for their work.
2. Salary perceptions.-
They are the amounts that the worker receives in exchange for their work and have
direct relationship with the work that has been done
3. Non-salary perceptions.
Travel diets and transportation allowances.
- Assistance benefits.- Those that companies provide to their workers.
such as when they complement what Social Security pays in
sick leave situations
Compensations.- Those that companies pay to the worker in cases of
dismissal or to complement the expenses of a transfer decided by the
company
4. Types of salary.-
In money.
- In kind.- The employer delivers products or services to the worker. No
it can exceed thirty percent of the total salary of the worker, must
also assess the products or services market appreciation
5. Salary systems.-
- On time.- The calculation is based on the working time (e.g.
salary/hour
The result. The calculation is made based on the quantity and quality of the
work done
-The commission.-The seller charges based on the value of the contracts he has
subscribed
-About benefits.-The worker earns based on the benefits of the
company. To guarantee a minimum and prevent them from not being paid if there are losses,
a salary is usually paid on time and some bonuses based on that
benefits
-Piecework.-The worker has to perform a specific task.
and it can do it in more or less time, charging a fixed amount for it.
the same. Typically, a fixed salary is combined with this salary modality

6. Salary supplements.
- Personnel.- Seniority, degrees, knowledge, languages. They are usually
of fixed amount and consolidable
- For work.- Bonuses, incentives, attendance supplements, pay by the hour
extraordinary, job position supplements, supplement of
residence. They are usually of variable amount and not consolidable.
- Due to the company's situation and results.- Payment of benefits, compensation for
Objectives. They are of variable amount and not consolidable.
7. The determination of the amount of the salary.
It will be done according to what is established in the collective agreement or in the employment contract.
The Government sets the Minimum Interprofessional Wage annually.
Discounts.
NOTES OF F.O.L. OF MEDIUM DEGREE 4/56
Social Security at the worker's expense.
Common contingencies
Overtime
Unemployment
Vocational training
The withholding of I.R.P.F. (Personal Income Tax)
Discounts for early payments.
8. Steps for the preparation of the payroll receipt.
Identify the salary and non-salary elements
Calculate the contribution base for common contingencies.
Salary payments without overtime + pro-rated bonuses
extraordinary
Check that it is between the minimums and maximums
Calculate the contribution base for Occupational Accidents and Diseases
Professionals (AT and EP).
Common contingencies + overtime hours
Check that it is between the minimum and maximum limits
Apply the types of contributions to the General Social Security Scheme
Calculate the withholdings for the income tax (I.R.P.F.).
- Contingencies for AT and EP + non-salary compensation - prorating of
extraordinary payments
9. Example.-
Prepare the payroll for the month of March corresponding to a subordinate, with
fixed contract, with the following benefits: base salary (900 euros)
antiquity (120 euros), plus transport (60 euros) and overtime
(90 euros); entitled to two extra payments that include the
base salary and the seniority bonus, withholding tax on account of the IRPF 12%
Resolution.
Identify salary and non-salary elements.
- Salary elements.- Base salary, seniority bonus and hours
extraordinary
- Non-salary elements.- Transport allowance
Calculate the contribution base for common contingencies.
Salaries without overtime + prorated payments
extraordinary.
Contribution base = 900 + 120 + (1.020 x 2 : 12) = 1.190 euros
Check that it is between the minimum and maximum.
The minimum is 516.00 euros and the maximum is 2,574.90 euros.
what is between both
Calculate the contribution base for AT and EP.
Common contingencies + overtime hours.
Contribution base = 1,190 + 90 = 1,280 euros
Check that it is between the minimum and maximum limits.
The minimum is 516.00 euros and the maximum is 2,574.90 euros for it
what is between both
Apply the types of contributions to the General Social Security Scheme
NOTES OF F.O.L. OF MEDIUM DEGREE 5/56
Social.
Common contingencies = 1,190 x 4.7% = 55.93 euros
Overtime = 90 x 4.7 % = 4.23 euros
Unemployment = 1.280 x 1.55 % = 19.84 euros
Vocational training = 1,280 x 0.1% = 1.28 euros
Calculate the withholdings for the I.R.P.F.
- Contingencies for AT and EP + non-salary compensation - prorated
extra payments
12 % s/(1.280 + 60 - 170) = 140.40 euros
Salary receipt.
Accruals.
-Salary perceptions.-
900.00
120.00
Overtime
Non-salary perceptions.
More transport........................................................................60.00
1,170.00
Deductions.
- Common contingencies...................................................................55.93
Overtime..................................................................................4.23
Unemployment
- Vocational training........................................................................1.28
IRPF Withholding
Total to deduct..................................................................................221.68
Total liquid to be received.....................................................................948.32

BASIS OF CONTRIBUTION FOR COMMON CONTINGENCIES

Bases Bases
minimums maximums
Groups Professional category Euros/month Euros/month
of
quotation

1 Engineers and Graduates. Senior management personnel not included.

included in art. 1.3.c) of the Workers' Statute 768.90 2,574.90
2 Technical engineers, qualified experts, and assistants 637.80 2,574.90
3 Administrative and Workshop Managers 554.40 2,574.90
4 Unqualified Assistants 416.00 2,574.90
5 Administrative Officers 416.00 2,574.90
6 Subalterns 416.00 2,574.90
7 Administrative assistants 416.00 2,574.90
Euros/day Euros/day
8 First and Second Officers 17,20 85.83
9 Third-class officers and specialists 17.20 85.83
10 Pawns 17.20 85,83
11 Workers under 18 years old 17,20 85.83
NOTES ON F.O.L. OF MEDIUM DEGREE 6/56
TYPES OF SOCIAL SECURITY CONTRIBUTION
CONCEPT COMPANY WORKED (%)
TOTAL
R (%) (%)
- Common contingencies 23.60 4.70 28.30
- Overtime hours:
- Force majeure 12.00 2.00 14.00
- Restaurant 23.60 4.70 28,30
- Unemployment
- General type 6.00 1.55 7.55
- Fixed-term full-time contract 6.70 1.60 8:30
- Fixed-term part-time contract 7.70 1.60 9.30
- Fixed-term contract (temporary employment agency) 7.70 1.60 9.30
- Wage Guarantee Fund 0.40 --- 0.40
- Vocational training 0.60 0.10 0.70

CONTRIBUTION LIMITS FOR WORK ACCIDENTS AND

OCCUPATIONAL DISEASES (AT and EP)
516.00 euros
Monthly maximum:.................................................2,574.90 euros

7. Paid leave.
- Marriage.- Fifteen calendar days
Death, birth, or serious illness of children, parents, siblings,
grandparents or grandchildren.- Two days if it's in the same locality or four if needed.
displacement
Change of usual residence.- One day
- Inescapable civic, judicial, and electoral obligations.- As long as it lasts the
obligation
Union representation.- According to what corresponds to the staff of the
company
Pregnancy.- Consultation or preparation for childbirth, as long as it cannot be carried out
outside of working hours
Exams.- When I took courses to obtain an academic degree or
professional
In addition to these, consideration must also be given to maternity leave during the
which is suspended the contract temporarily
It is necessary for the worker to be affiliated and registered and to have a period of
quotation of 180 days within the five years prior to the birth. The duration
The leave will be for sixteen weeks.
8. The trial period.
The trial agreement must necessarily be made before starting the work.
and in writing, otherwise it is considered as not submitted
The maximum duration will be: six months for qualified technicians, two
months for the other workers and three months for the latter in
companies with fewer than twenty-five employees
The trial agreement shall be null if it is agreed upon when the worker is already
performing the same functions previously in the company under
any form of contracting. If there are other functions, the period of
the test must be agreed upon again
NOTES ON F.O.L. OF MEDIUM DEGREE 7/56
The parties may agree that the calculation of the trial period will remain
interrupted if the worker becomes ill, if there is no express agreement, it does not

will interrupt
9. Communication of the hiring to the INEM.
The company has a period of ten days to register the contracts with the INEM.
what the law requires to be done in writing; regarding the verbal ones, it will only be necessary
to communicate that they have subscribed with the worker
5. TYPES OF CONTRACTING.-
1. Indefinite contracts.-
They are those in which the date of termination of the relationship is not indicated.
labor
Fixed-term contracts.
Contract for a specific work or service.
It must be a job that is not habitual or permanent (the agreements
collective can determine which jobs are considered as such)
They will last for the time it takes to carry out the work or service.
The employer must inform the worker of the termination of the contract.
before completing the work or service (report); if not, it will be understood
extended indefinitely
The contract must be in writing and clearly indicate which work or service
it is about
Temporary contract due to production circumstances.
It is arranged to meet the temporary demands of the market.
accumulation of tasks or excess orders, even when dealing with the activity
normal of the company
The maximum duration of this contract will be six months within a
twelve-month period, unless otherwise provided in the collective agreement.
In any case, collective agreements shall not establish a period
of reference that exceeds eighteen months nor a maximum duration
of the contract that exceeds three quarters of the period of
legally or conventionally established reference
In the event that the contract is entered into for a period shorter than the duration
maximum legal or conventionally established, may be extended
by agreement of the parties, for a one-time basis, without the total duration
the contract may exceed that maximum duration
These contracts must be formalized in writing when their duration is
more than four weeks or are arranged part-time
Interim contract.
This contract is made to replace an employee of the company.
with the right to job protection. It can also serve to
temporarily cover a job position during the process of
select promotion for its definitive coverage
The contract must identify the substitute worker and the reason for the
NOTES OF F.O.L. OF MIDDLE GRADE 8/56
substitution, indicating whether the position to be filled will be that of the worker
replaced or that of another employee of the company who will take on the
position of that one. If temporarily covering a job position in process
it should be indicated which position it is about
The duration of this contract will be for the time that the absence lasts.
replaced worker. In the event that one is being temporarily covered
a position in the selection process, the duration will be for as long as it lasts
the process, without it being able to exceed three months
The contract must be formalized in writing
3. Training contracts.
The internship employment contract.
It is carried out with workers holding a degree (university or vocational training).
Intermediate or Higher Level
These contracts can only be agreed upon within four years.
immediately following the completion of their studies (six if the
worker is disabled
Its duration shall not be less than six months nor more than two years.
Unless otherwise provided in the collective agreement, the trial period may not
higher than a month for workers with a medium degree title, nor to
two months for those who have a higher education degree
The salary will be established by collective agreements, although they cannot be
less than 60% in the first year and 75% in the second year, to that of a
worker who performs the same job
It must be written and must include: title on which it is based
contract
If it is not done this way, it will be understood that the contract is normal and for a specified period.

undefined
The contract for training.
It can be celebrated with workers over sixteen years old and younger.
from twenty-one who lack the required qualification to carry out a
internship contract. The maximum age limit shall not apply when the
contract is made with a disabled worker
Unless provided otherwise in the collective agreement, the maximum number of contracts
for the training it will be the following:
Template No.
contracts
NOTES OF F.O.L. OF MIDDLE GRADE 9/56
From 1 to 5 1
From 6 to 10 2
From 11 to 25 3
From 26 to 40 4
From 41 to 50 5
From 51 to 100 8
From 101 to 250 10
From 251 to 500 20
More than 500 30

In the last three sections, the maximum number of contracts can reach
also 8%, 6% or 4% of the workforce, respectively
The minimum duration will be six months and the maximum two years, although,
collective agreements can set different durations as long as the
minimum not less than six months and maximum not more than three
years, or four if the worker is disabled
The time dedicated to theoretical training will depend on the
characteristics of the job or position to be performed without that,
no case can be less than 15% of the maximum working hours provided for in the
collective agreement
The remuneration will be set in a collective agreement, failing which,
may be lower than the minimum interprofessional wage in proportion to the time
of effective work
The contract for training will be presumed to be of common or ordinary nature.
when the entrepreneur fails to comply with its obligations in full
of theoretical training
4. Part-time work contracts.
The workday is shorter than that of the other workers.
company
These contracts can be permanent or temporary.
You will receive a salary in proportion to the hours worked.
It must be done in writing indicating the number of hours that will be worked.
and its distribution over time (if not done this way, it will be assumed that the
the contract is full-time and for an indefinite period
Types of part-time employment contracts.
Normal or standard.
-Marginal.- It has a working day less than 1/3 of normal (12 h/week or 48
It has no unemployment.
-Transfer.- A worker, three years before his retirement, gives up half of
your journey. They are fixed-term contracts that last until the
mature worker retires
-Fixed discontinuous.-Harvest collection, hospitality in tourist areas,
etc.
5. Employment promotion contracts.
NOTES ON F.O.L. FOR MEDIUM DEGREE 10/56
They are temporary contracts that encourage the hiring of those groups.
of workers who have special difficulties in finding work (e.g.
unemployed individuals over forty-five years old, young people under thirty
years, unemployed women in underrepresented sectors,
disabled
They must have a minimum duration of twelve months and a maximum of three years and,
upon termination, the worker will be entitled to a compensation of twelve
days of salary per year of contract
They must be done in writing. These contracts are prohibited for companies.
that during the previous year they had eliminated jobs due to
dismissals without cause or motivated by economic reasons
6. Other contractual modalities.
The home employment contract.
It must be done in writing and served by the employment office.
The Workers' Statute also requires a control document.
where the name of the worker, the class and quantity of should be reflected
committed work, the raw materials that the businessman provides them,
the agreed salaries and the delivery date of the manufactured items
The salary will be at least equal to that of a worker with a category.
professional equivalent
Common work and group contract (e.g. a crew or a set
musical).-
The entrepreneur has rights and obligations regarding each
group member
The group leader is the one who interacts with the businessman, receives the salary and
he distributes it
NOTES OF F.O.L. OF MEDIUM DEGREE 11/56

1. SUSPENSION OF THE CONTRACT.-

Causes for which the employment contract may be suspended.
Mutual agreement of the parties
The ones validly stated in the contract
Maternity of working women and adoption or fostering of minors
five years
Compliance with military service or alternative social service
Exercise of representative public office
Deprivation of liberty of the worker, as long as there is no conviction.
Suspension of employment and salary, for disciplinary reasons
Temporary force majeure
Economic, technical, organizational or production causes
Compulsory leave
For the exercise of the right to strike
Legal closure of the company
2. Suspension with reservation of job position.
The worker, in general, will return upon the cessation of the legal causes of the
suspension except when it concerns the first two causes in which
It will be as agreed.
In the case of permanent disability, the suspension of the relationship will remain.
employment, with job reservation, for a period of two years to
count from the date of the resolution declaring the invalidity
permanent
In cases of suspension due to military service or service provision
social substitute, exercise of representative public office or functions
provincial or higher union, the worker must return
within thirty calendar days from the cessation of service, position
or function
The maternity leave will be sixteen weeks or eighteen if it is a
multiple birth
At least six weeks will be immediately after childbirth.
make use of these by the father for the care of the child in case of death
from the mother
The mother may choose for the father to enjoy up to four of the last ones.
weeks of suspension, unless the mother's return to work
it poses a risk to your health
If the adopted child is under nine months old, the suspension will have a
maximum duration of sixteen weeks; if it is greater than nine months and less
from five years, will be six weeks
In the suspension of the contract due to maternity, a benefit is received from
100% of the regulatory base
3. Leave of absence.
The forced leave.
It will be granted by the designation for a public office that makes it impossible to
attendance at work
Gives the right to the preservation of the position and to the calculation of seniority
NOTES OF F.O.L. OF MEDIUM DEGREE 12/56

its validity
The re-entry must be requested within the month following the cessation.
public position
Voluntary leave.
One year or more of seniority in the company. Period of exceeding no less than
two years no more than five
You can only request it again if four years have passed since the end.
from the previous
The leave period to care for each child must not be
over three years
Subsequent children will entitle you to a new period of leave.
When the father and mother work, only one of them will be able to exercise this.
right
The period of leave will be counted for seniority purposes.
During the first year, you will have the right to reserve your job position.
After the said deadline, the reservation will refer to a job position.
from the same professional group or equivalent category
They may request their transition to the leave of absence status in the company.
workers who perform union functions at the provincial level or
superior while exercising his representative position
2. SUBSTANTIAL MODIFICATIONS TO WORKING CONDITIONS AND
TRANSFER.
They will be considered substantial modifications of the conditions of
work, among others, those that affect the following subjects:
Workday
Schedule
Shift work
Compensation system
Work and performance system
Functions, when they exceed the limits set for mobility
functional
Substantial modifications of working conditions and transfers
they may be of an individual or collective nature
The modification of those conditions is considered to be of an individual nature.
work that individual workers enjoy
The modification of those conditions is considered collective in nature.
recognized to workers by virtue of a collective agreement or pact or
enjoyed by them by virtue of a unilateral decision of the employer of
collective effects
The modification of the conditions established in collective agreements
it can only occur by agreement between the company and the representatives of the
workers and regarding schedule, shift work regime, system of
remuneration and system of work and performance
Modifications will not be considered collective under any circumstances.
functional and working hours and the transfers that affect, in a period
from ninety days to a number of workers less than:
Ten workers, in companies that employ less than one hundred workers
NOTES OF F.O.L. OF MEDIUM DEGREE 13/56

Ten percent of the number of workers in the company at that time.

that employ between one hundred and three hundred workers
Thirty workers, in companies that employ three hundred or more
workers
The decision for a substantial modification of working conditions of a character
The individual and the transfer must be notified by the employer to the worker.
affected and their legal representatives with a minimum notice of thirty
days
The worker has the right to terminate their contract and receive compensation.
twenty days of salary per year of service prorated by months
periods shorter than a year and with a maximum of nine months (twelve in the
case of transfer
When the company makes substantial changes to the conditions of
work or relocations in successive periods of ninety days in a number less than
the established thresholds, without any new causes that justify such
actions, these new modifications will be considered carried out fraudulently
of Law and shall be declared null and void
The decision to substantially modify working conditions of a character
collective or of the transfer must be preceded by a consultation period with the
legal representatives of the workers with a duration of not less than fifteen
days
The consultation period must focus on the motivating causes of the
business decision and the possibility of avoiding or reducing its effects, as well as
about the necessary measures to mitigate their consequences for the
affected workers
After the end of the consultation period, the employer will notify the
workers their decision on the modification or transfer, which will take effect
once the thirty-day period has elapsed
If one of the spouses changes residence due to relocation, the other, if he or she is...
employee of the same company will have the right to transfer to it
location if there had been a job
The company may make temporary transfers of its employees.
that they require these to reside in a different population from their domicile
habitual, paying in addition to salaries, travel expenses and allowances
The worker must be informed of the relocation with prior notice that
it cannot be less than five working days in the case of travel from
duration longer than three months
The worker shall have the right to a leave of four working days.
origin address for every three months of displacement, not counting
as such the travelers, whose expenses will be borne by the employer
3. TERMINATION OF THE CONTRACT.-
1. The employment contract will be terminated:
By mutual agreement of the parties
For the reasons validly stated in the contract
By expiration of the agreed time or completion of the work or service in question
of the contract
Due to the resignation of the employee, the notice period specified by the
NOTES OF F.O.L. OF MEDIUM DEGREE 14/56

collective agreements or the custom of the place

Due to death, severe disability or total or absolute permanent disability of the
worker
Due to the worker's retirement
Due to death, retirement, or incapacity of the employer
By force majeure
Due to collective dismissal based on economic, technical, and organizational reasons
or production
By the will of the worker based on a contractual breach of
entrepreneur
Due to the dismissal of the worker
For legally valid objective reasons
2. Termination by the will of the worker.-
They will be just causes for the worker to request the termination of the
contract:
Substantial modifications to the working conditions that result in
to the detriment of their professional training or impairment of their dignity
The lack of payment or continued delays in the payment of the agreed salary
Any other serious breach by the employer
In such cases, the worker will have the right to the stipulated compensations.
for unfair dismissal (forty-five days' salary for each year of service)
service, prorated by months for periods of time less than a year
and up to a maximum of forty-two monthly installments
3. Collective dismissal.-
Collective dismissal shall be understood as the termination of the employment contract based on
in economic, technical, organizational, or production causes, when in a
ninety-day period, the extinction affects at least:
Ten workers, in companies that have less than one hundred workers
10 percent of the number of workers in the companies that occupy
between one hundred and three hundred workers
Thirty workers in companies that occupy three hundred or more
workers
Collective dismissal will also be understood as the termination of contracts.
that affect the entire workforce of the company as long as the number
the number of affected workers exceeds five, when it occurs
as a consequence of the complete cessation of its business activities
in the same previously mentioned causes
The employer who intends to carry out a collective dismissal must
request authorization from the labor authority and consult the representatives of
the workers
Workers whose contracts are terminated will have the right to a
compensation of twenty days of salary for each year of service, prorated
for months the time periods shorter than a year, with a maximum of twelve
installments
4. Termination of the contract for objective causes.-
The contract may be extinguished:
Due to the worker's ineptitude known or arisen after their
NOTES OF F.O.L. OF MEDIUM DEGREE 15/56

effective placement in the company

Due to the worker's lack of adaptation to the technical modifications
operated at their workplace when such changes are reasonable and
At least two months have passed since it was introduced
modification
When there is a need objectively demonstrated to eliminate positions
work due to economic, technical, organizational, or production reasons
For absences from work, although justified, but intermittent,
reach twenty percent of the working days in two months
consecutive, or twenty-five percent in four discontinuous months
within a period of twelve months, as long as the absenteeism rate
if the total workforce of the workplace exceeds five percent in the
same periods of time
The compensation to which the worker is entitled in this case will be twenty.
days per year of service, prorated by months for the periods of time
less than a year and with a maximum of twelve monthly payments
5. Unfair dismissal.
When the dismissal is declared unfair, the employer, within the period of
five days from the notification of the sentence, you may choose between the
reinstatement of the worker or the termination of the contract with payment of a
compensation. The payment of the compensation will determine the termination of the
contract, which will be understood to take effect on the date of actual termination in the
work.
In the case of reinstatement, the worker will be entitled to the wages left behind.
to perceive.
In the case of opting for the termination of the employment contract, the compensation
It will be forty-five days of salary, per year of service, prorated.
for months the periods of time shorter than a year up to a maximum of
forty-two monthly payments
6. Calculation of the compensation that corresponds to dismissal.
Steps to calculate it.
Calculate the salary/day
Calculate the compensation that corresponds to him/her
Check that it is within the limit
- Example.-
Calculate the compensation that corresponds to a worker who had
working in the company for ten years and has been dismissed for incompetence
subsequent to its effective placement in the company if its
900 euros of base salary and 120 euros of seniority.
This worker is entitled to two extra payments of base salary plus
antiquity.
Resolution.
Daily salary = [(900 + 120) : 30] + [(900 + 120) x 2 : 360] = 34 + 5.67 = 39.6
euros
20 x 10 x 39.67 = 7,934 euros
Limit = 39.67 x 360 = 14,281.20 euros. As it is within the limit,
compensation will be 7,934 euros
NOTES ON F.O.L. OF MEDIUM DEGREE 16/56

7. The settlement.
Steps to calculate it.
Income.
Amount owed for the days of the month that have been worked
Amount owed for the proportional part of the payments
extraordinary
Amount owed for the days of vacation that have not been taken
enjoyed
-Deductions.-
Social security (for the days worked and the proportional part of the
vacation
Retention of Income Tax
Example.
Calculate the severance pay for a subordinate with a fixed contract who submits their resignation.
resignation on 09/10/02 without having yet enjoyed his vacation, with the
following monthly earnings: base salary (900 euros) and seniority
(120 euros); has the right to two extraordinary payments that include the
base salary and the seniority bonus, withholding tax for IRPF 12%
Resolution.
-Income-
Amount owed for the days of the month that have been worked:
(900 + 120) : 30 x 10 = 340 euros
Amount owed for the proportional part of the payments
extraordinary
Proportional part of the June payment:
From 01/07/02 to 10/09/02 there are 72 days
1.020 euros─────── 365 days
x euros─────── 72 days x = 1.020 x 72 : 365 = 201.21 euros
Proportional part of the December pay:
From 01/01/02 to 10/09/02 there are 253 days
1.020 euros─────── 365 days
x euros─────── 253 days x = 1.020 x 253 : 365 = 707.01
euros
Amount owed for the days of vacation that have not been taken
enjoyed
30 days──────── 365 days
x days──────── 253 days x = 30 x 253 : 365 = 20.8 days
Value of one day of work = 1,020 : 30 = 34 euros
A total of 34 x 20.8 = 707.20 euros is owed.
-Deductions.-
Social security (for the days worked and the proportional part of the
vacation)
Contribution base for common contingencies = Remunerations
wages without overtime (including the proportional part of
the holidays) + prorating of extra pay
NOTES ON F.O.L. OF MEDIUM DEGREE 17/56

- Pro-rata of extraordinary payments = 1,020 x 2 : 12 = 170 euros per

a whole month
For ten days = 170 : 30 x 10 = 56.67 euros
Contribution base = 340 + 707.20 + 56.67 = 1,103.87 euros
Check that it is between the minimum and maximum.
The minimum is 516.00 euros and the maximum is 2,574.90 euros.
what is between both
Contribution base for AT and EP = Common contingencies + hours
extraordinary (since there are no overtime hours it coincides with the
common contingency base
Check that it is between the minimum and maximum limits.
The minimum is 516.00 euros and the maximum is 2,574.90 euros.
what is between both
Apply the types of contributions to the General Social Security System
Social.
Common contingencies = 1,103.87 x 4.7% = 51.88 euros
Unemployment = 1,103.87 x 1.55% = 17.11 euros
Vocational training = 1,103.87 x 0.1% = 1.1 euros
Calculate the withholding tax for I.R.P.F.
Contingencies for AT and EP + non-salary compensation - prorating of
extraordinary payments (as in this case he is receiving what he
corresponding extra payments will have to be included
12% of (340 + 201.21 + 707.01 + 707.20) = 234.65 euros
Settlement.
Revenue.
Amount owed for the days of the month that have been worked......
340.00
Amount owed for the proportional part of the payments
extraordinary................................................................................908.22
Amount owed for the days of vacation that have not been taken.
enjoyed........................................................................................707.20
Total ingresos..................................................................................1.955,42
Deductions.
Social security (for the days worked and the proportional part of the
vacation)...............................................................70.09
Withholding of I.R.P.F......................................................................234.65
304.74
Total amount to be received.....................................................................1,650.68
F.O.L. NOTES OF MIDDLE GRADE 18/56

1. COLLECTIVE NEGOTIATION.
[Link] of the agreement.
- Territorial.- Provincial, of Autonomous Community, State, etc.
- Functional.- Hospitality sector, construction sector, etc.
- Personal.- Waiters, bellhops, concierges, cooks, etc.
2. Legitimacy to negotiate collective agreements.-
In the field of business or lower.
By the worker.
Works council or employee representatives
Alternatively, the union sections that have the majority of
committee
On the part of the employer.
The entrepreneur
In a realm above the company.
On the part of the worker.
The unions with 10% of members on company committees in the
geographical or functional scope referred to in the agreement
The most representative unions of the Autonomous Communities can negotiate.
state agreements
On the part of the employer.
The most representative business associations at the state level or of
the Autonomous Community (according to the scope)
The most representative business associations of the Autonomous Communities.
they can negotiate state agreements
Strip agreements.
By the worker.
The unions chosen by the workers
-From the businessman.-
The business association that has 10% of the workers and of the
companies in the strip
3. Negotiation procedure.
Communication to the other party
Establishment of the negotiating table
The actual negotiation
Presentation and publication of the agreement
4. Components of the negotiating committee.
The law limits the number of members of the commission for each party to:
If the agreement is a business or lower-level agreement: 12
If the agreement is of a scope larger than the company: 15
5. The content of the collective agreement
To be valid, the agreement must be supported by the majority of each
one of the parts.
The agreement must express, as mandatory content, the following
aspects:
NOTES OF F.O.L. OF MIDDLE DEGREE 19/56

The parties that have negotiated it

The personal, functional, and territorial areas
The duration of the agreement and the method of terminating it and the notice period
(warning) on what needs to be done
A new collective agreement may establish worse conditions for the
workers.
Furthermore, it is necessary to appoint a joint committee that represents the
negotiating commission whose function is to resolve conflicts that
origin at the time of applying the agreement.
It is also advisable to establish 'wage detachment clauses' for the
companies with economic problems.
6. The duration and validity of the agreement.
The effects of the collective agreement begin when the parties agree.
The duration will be what the parties agree upon, although it is usually between one and
three years
If one of the parties does not want the agreement to be automatic
the extension must notify (communicate) the other party in advance or
notice that the agreement itself establishes
7. The structure of collective bargaining.
When several collective agreements affect the same company (state,
provincial, etc.) the first one that has been negotiated will apply (priority
temporary); although, it is possible that a sector collective agreement establishes
combination rules with others, but those of lower category cannot
negotiate about: trial period, hiring modalities, classification
professional, disciplinary regime, geographic mobility and safety and hygiene
at work.
8. Company agreements or pacts.
They are possible when there is no applicable collective agreement for the company or, if
It exists, but it does not regulate this specific issue.
They displace what is established in agreements in two areas:
Salary rollback clauses
Everything related to working hours, the shift work system, the
remuneration systems and work and performance systems
2. THE COLLECTIVE CONFLICT
There are various measures of collective conflict (sit-ins, demonstrations,
Japanese-style strikes, zeal strikes or regulatory strikes), the most extreme is the
strike.
The strike.
It is a fundamental right recognized in the Constitution.
It has two dimensions:
-Collective.-Because it must be a collective that organizes and calls for it.
strike (unions, works committee, majority of the workers)
-Individual.-Once the strike is called, the worker is free to participate in it.
oh no
Requirements of the strike call.
NOTES OF F.O.L. OF MEDIUM GRADE 20/56

Written communication to the employer and the labor authority

It must be done with a certain advance notice (5 days if they are companies)
normal and 10 if they are responsible for providing public services
To publicize the strike ('informational pickets')
The strike committee will be made up of no more than twelve workers.
The limits of the strike.
The interests of the businessman are protected through the services of
maintenance
The interests of third parties or users are protected through the services.
minimums
Reasons why strikes may be illegal.
The serious breach of formalities
The strikes that are carried out for political reasons, in solidarity with
other workers or to alter what is agreed in the collective agreement
(novatory strikes)
Strikes that have an abusive character (slow work, rotating strikes,
strategic strikes
The effects of the strike.
If it is legal.
The employment contract is suspended
The worker loses wages for the days of the strike
It is illegal.
The employment contract is not suspended, so the worker
he/she will have breached the obligation to work and may be sanctioned
If you have actively participated in it, you can be fired.
2. The employers' strike
Legitimate causes of lockout.
When there is an undeniable danger of violence to people or of
serious damage to things
When there is illegal occupation of the workplace or danger of such
happen
When, due to the number of strikers, it is severely altered
normal production process
When the employer believes that they should proceed with the lockout, they must
inform the labor authority within twelve hours, which will decide whether
Proceed or not.
3. The means of resolving collective conflicts.
The negotiation.- It is the main
Conciliation or mediation.
The mediator does not make proposals
The mediator does indeed make them.
The parties must come to an agreement.
NOTES OF F.O.L. OF MEDIUM DEGREE 21/56

Arbitration - It can decide how to resolve the conflict if the parties do not.
they come to an agreement
3. THE RIGHT TO FREEDOM OF ASSOCIATION.-

1. Content of freedom of association.

Of the individual worker.
Create unions
Join freely
Act unionly
From the organization.
Self-organize
Unionize
2. Ownership of trade union freedom.
- Your headlines.-
All workers, including those in the Public Administration and the
employees
The unemployed workers
The pensioners
Self-employed workers who do not have employees at their service
The police, while they must create separate unions, cannot negotiate.
collectively and they are prohibited from striking
They are not headlines.
Military
Judges
Prosecutors
4. THE UNIONS Y ASSOCIATIONS BUSINESS MORE
REPRESENTATIVES.-
Most representative unions.
At the state level.- They must have a minimum of 10% of the total members.
of committees and delegates elected throughout the country
- At the level of Autonomous Community.- They must have a minimum of 1,500
representatives, and that they obtain at least 15% of the total in the
Community
2. Rights.-
Negotiate agreements
Receive grants
Obtain temporary assignment of public spaces
Promote union elections
Be present in public bodies that foresee some type of participation
union in its management (economic and social councils, etc.)
3. Most representative business associations.
- At the state level.- Those with a minimum of 10% of the companies always
that, in turn, occupy at least 10% of the workers
At the level of the Autonomous Community.- They must have a minimum of 15% of the
companies provided that they, in turn, occupy at least 15% of the
NOTES OF F.O.L. OF MID DEGREE 22/56

workers
5. THE INJURIES TO TRADE UNION FREEDOM AND ITS PROTECTION.
1. From the businessman.-
The creation of yellow unions
The exclusion of the union from negotiations or the obstruction of its activities.
Retaliation against individual workers for their union affiliation (does not hire or...
ascends
2. From the public authority.-
Try to control their ways of acting
Put obstacles to their activity
Discriminate them against other unions (subsidies)
3. From other unions.
Agreements between a union and an employer for the latter to commit to
hire only workers from this union
6. UNION ACTION IN THE COMPANY.-
1. Rights of the union sections.
- Minimum level.- Any union with members in the company
Celebration of meetings
Collection of union dues
Advertising distribution
- Medium level.- Unions with at least one member in the committee or more unions
representatives
All those at the minimum level
Notice board
Local for activities (if the company has more than 250 employees)
- Maximum level.- Unions with presence in committees
Those at the minimum and medium level
Have the following union delegates:
Companies with 250 to 750 employees.........................................................1
Companies with 751 to 2,000 employees......................................................2
Companies with 2,001 to 5,000 employees...................................................3
Companies with more than 5,000 employees 4
2. Rights of union delegates.-
They have the same right to information as the members of the Committee.
company
You have the right to participate in the meetings of the Works Council without voting.
They have the right to be heard by the company.
They have the same protection rights as the members of the Committee.
company
7. PARTICIPATION IN THE COMPANY.-

TEMPLATE NUMBER OF DELEGATES OF

PERSONAL
NOTES ON F.O.L. OF MEDIUM DEGREE 23/56

From 1 to 5 workers 0
From 6 to 10 workers *
From 11 to 30 workers 1
From 31 to 49 workers 3
TEMPLATE NUMBER OF MEMBERS OF
WORKS COUNCIL
From 50 to 100 workers 5
From 101 to 250 employees 9
From 251 to 500 workers 13
From 501 to 750 workers 17
From 751 to 1,000 workers 21
More than 1,000 workers **

One: only if the workers decide by majority that there should be one.
Twenty-one for the first thousand and two more for each thousand or fraction up to a
maximum of 75
If a company has several workplaces with a committee, it can choose one.
intercenter committee with no more than thirteen members.
8. COMPETENCIES OF PARTICIPATION BODIES IN THE
COMPANY.
1. Competencies of the Works Council and the employee representatives.
Right to be informed
Right to be heard and informed
Right to assist in monitoring and enforcing compliance with the regulations
Right to collaborate with the company in its management
Right to negotiate and to adopt pressure measures
9. GUARANTEES OF THE WORKERS' REPRESENTATIVES.-
They must be given a contradictory file in case of sanctions for offenses.
serious or very serious
Prohibition of dismissal, sanction, or discrimination due to their task or condition
representative
Priority of retention in transfers, dismissals, and suspensions
Freedom of expression and communication
Credit hours based on the number of workers in the company.
From 1 to 100 workers......................................................................15 hours
- From 101 to 250 workers.................................................................20 hours
From 251 to 500 workers..................................................................30 hours
From 501 to 750 workers..........................................................35 hours
More than 750 workers......................................................40 hours
10. THE PROCEDURE FOR THE ELECTION OF REPRESENTATIVES OF THE
WORKERS.-
Promotion.
The elections will be promoted by the most representative unions or by
most of the workers
NOTES ON F.O.L. OF MEDIUM DEGREE 24/56

2. Requirements.
From the voters.- They must be over sixteen years old and have more than one month
seniority in the company
From the eligible.- They must be over eighteen years old and have more than six
months of seniority in the company
3. Number.-
According to the number of permanent and temporary workers with a contract longer than a
year; temporary contracts shorter than a year are counted based on the
worked days (every 200 days counts as one worker)
4. Presentation.
By the unions in general or by a number of signatures of at least three
Sometimes the number of positions to be filled
5. Celebration.
Between one and three months after the announcement of the elections
6. Voting.-
To the delegates, per person (as many votes as positions to fill), to the
committees, by lists
7. Distribution of positions.
According to the proportion of valid votes (minimum 5%)
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 25/56

1. WAYS TO COVER THE RISKS.

To cover the risks of the citizens of a country, there are two types of
systems
- The public system.- Social Security
- The private system.- Complementary to the Public System of Security
Social
2. CONCEPT AND IMPORTANCE OF SOCIAL SECURITY.
- Concept.- It is the public system through which the State guarantees, to the
people who are within the scope of its application, the protection
suitable in the contingencies that the Law establishes
Importance.- It is considered the great social achievement of the 20th century and it is a

an essential element and a fundamental objective of modern society.

It specifically includes employees but also to
other groups
3. REGIMES.-
1. The General Regime.-It is the most widespread
2. Special Regimes.
Workers dedicated to agricultural, forestry, and livestock activities,
as well as the owners of small farms that cultivate them directly and
personally
The workers of the sea
Self-employed workers or freelancers
Civil and military public officials
Household employees
The students
The other groups determined by the Ministry of Labor and Social Security.
4. OBLIGATIONS OF ENTREPRENEURS REGARDING SAFETY
SOCIAL.
Company registration
Affiliation
Workers' entries and exits
Quotation (with the fundamental elements of this being the quotation base,
the types of contributions and the contribution quota
5. CALCULATION OF THE QUOTE.-
Example.- Calculate the Social Security to be paid by the company in the example of the
subordinate of the salary issue, knowing that the percentages for incapacity
temporary and for invalidity, death or survivorship are, respectively, 0.7 and
0.3 percent
Common contingencies = 1,190 x 23.6% = ...............................280.84 euros
Overtime = 90 x 23.6% = ..........................................21.24 euros
Unemployment = 1,280 x 6% = 76.80 euros
Wage Guarantee Fund (FOGASA) = 1,280 x 0.4% = .............5.12 euros
Vocational training = 1.280 x 0.6 % = ........................................7.68 euros
- Contingencies for AT and EP (IT and IMS) = 1,280 x 0.9% = ...........11.52 euros
NOTES OF F.O.L. OF MIDDLE GRADE PAGE 26/56

403.20 euros
The businessman must contribute these 403.20 euros more to Social Security.
the 81.28 euros that have been deducted from the worker
6. BENEFITS.
1. Healthcare.
It consists of the provision of medical and pharmaceutical services.
necessary to preserve or restore the health of protected individuals
by Social Security as well as physical recovery services, and in their
case, prosthesis and orthopedics
2. Temporary disability.
Concept.
They will be considered as determining situations of incapacity
temporal:
Due to common or occupational illness and to accidents, whether or not
from work, while the worker receives health care from the
Social Security and being unable to work, with a duration
maximum of twelve months, extendable for another six when
assume that during this time the worker may be granted medical leave
for healing
The observation periods for occupational disease in which
sick leave from work during the same period, with a duration
maximum of six months, extendable for another six when deemed necessary
necessary for the study and diagnosis of the disease

Birth and duration of the right to the subsidy.

The subsidy will be granted in the event of a work accident or illness.
professional, from the day after the leave from work, being at
the employer is responsible for the full salary corresponding to the day of the leave
In case of common illness or non-work-related accident, the subsidy is
will pay, respectively, from the sixteenth day of absence from work,
the employer is responsible for the payment of the benefit to the worker
from the fourth to the fifteenth day of leave, both inclusive
Economic benefit.
For common illness or non-work-related accident.
60% of the regulatory base from the 4th day up to and including the 20th, and of the 75
% from the 21st onwards
BR by EC or ANL = BCC of last month: 30
Example.-
Calculate how much the benefit of a worker who has been would amount to.
on sick leave due to common illness from 03/05 to 07/06 if the Base of
The common contingencies quotation for the previous month was 1,200 euros.
BR by EC or ANL = 1,200 : 30 = 40 euros per day
In charge of the entrepreneur.
NOTES OF F.O.L. OF MIDDLE DEGREE PAGE 27/56

From the 4th to the 15th days (from 06/05 to 17/05) = 40 x 12 x 60 % = 288 euros
In charge of Social Security.
From the 16th to the 20th days (from May 18 to May 22) = 40 x 5 x 60% = 120 euros
From the 21st to the 36th day (from 05/23 to 06/07) = 40 x 16 x 75 % = 480 euros
For occupational disease or work accident.
75% of the regulatory base from the day following the leave
BR by EP or AT = [(BCP of the previous month - HE) : 30] + (HE last 12
months: 365)
Example.
Calculate how much the benefit of the previous worker would amount to if
I would have been on sick leave due to occupational illness if the contribution base
for professional contingencies of the previous month was 1,290 euros, made
overtime in the same month for an amount of 90 euros and made
overtime in the last 12 months for an amount of 900 euros
BR per EP or AT = [(1.290 - 90) : 30] + (900 : 365) = 42.47 euros daily
From the day after the leave (from 04/05 to 07/06) = 42.47 x 35 x 75 % =
1,114.84 euros
Beneficiaries.
In case of common illness, those who will be beneficiaries of the subsidy are those who
they have completed a contribution period of one hundred eighty days within
the five years immediately prior to the causative event
In case of accident, no prior contribution period will be required.
3. Maternity.
Protected situations.
Motherhood, adoption, and both pre-adoptive and foster care
permanent
Beneficiaries.
Salaried workers, regardless of their gender, who enjoy
of the rest that corresponds to this situation, as long as they are affiliated and
registered in the General Social Security Scheme, certify a period
minimum contribution of one hundred eighty days, within the five years
immediately prior to the delivery, or to the dates of the decision
administrative or judicial foster care or the judicial resolution by which it
constitutes the adoption
Economic benefit.
100% of the regulatory base
Maternity leave BR = BCC from the previous month: 30
Example.-
Calculate how much the maternity benefit of the worker would amount to.
anterior
Maternity BR = 1,200 : 30 = 40 euros daily
4,480 euros
4. Risk during pregnancy.
Protected situation.
The period of suspension of the employment contract in the cases where,
NOTES OF F.O.L. OF VOCATIONAL TRAINING PAGE 28/56

the working woman having to change jobs for another

compatible with your status, this job change does not result in a technical or
objectively possible, or cannot be required for justified reasons
Economic benefit.
This benefit will be granted under the terms and conditions of the benefit.
economic temporary disability resulting from common illness
The benefit will begin on the day the suspension of the contract starts.
work and will end the day before the suspension begins
of the maternity work contract or that of the woman's reintegration
worker to her previous job or to another compatible with her
state
The benefit will be 75% of the regulatory base.
BR by risk during pregnancy = BCC from the previous month : 30
Example.
Calculate how much the maternity risk benefit would amount to during
sixty days of the previous worker
BR for pregnancy risk = 1,200 : 30 = 40 euros daily
1,800 euros
5. Disability or permanent incapacity.
Concept.
It is the situation in which the worker finds themselves after having
after medical treatment, I will present anatomical reductions or
serious functional impairments that reduce or nullify their ability to work
Degrees.
Partial permanent disability
Total permanent disability
Absolute permanent disability
Severe disability
Beneficiarios
-For work accident or occupational disease.-They will have the right to
the benefits for permanent disability for the people included in the
General Regime that are affiliated and registered in this Regime on
overcome the contingency
-For common illness or non-work-related accident.-They must also have
covered the following minimum contribution periods:
For permanent partial disability.
One thousand eight hundred days, which are to be included in the ten years.
immediately prior to the date on which it has been extinguished
temporary work disability leading to permanent disability
For total permanent disability.
If the causing subject is under 26 years of age, half of
time elapsed between the date he turned 16 and that of
causal event of the pension
If the cause has turned 26 years old, a quarter of the time
elapsed between the date when they turned 20 and the day
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 29/56

in which the causing event would have occurred, at a minimum, in

in any case, of 5 years. In this assumption, at least one fifth of the
the required contribution period must be within the
10 years immediately prior to the causing event
For permanent absolute disability and great dependency.
It is not necessary for them to be present at the time of the causative event.
on discharge or a situation similar to discharge
In such cases, the minimum required contribution period will be,
in any case, of fifteen years, distributed as indicated for the
over 26 years old in the case of total permanent disability
Benefits.
For partial permanent disability.
A fixed amount corresponding to the sum of 24
monthly payments of the regulatory base used for the calculation of the
temporary disability benefit
For total permanent disability.
A lifelong pension of 55% of the regulatory base, which exceptionally
can be replaced by a lump-sum compensation when the
the beneficiary was under 60 years old
For absolute permanent disability.
A lifelong pension of 100% of the regulatory base
For severe disability.
The same pension as for total permanent disability increased
by 50%
This increase can be replaced by its accommodation and care in
residential regime in a public assistance institution of the System of
Social Security, funded by its budgets
6. Retirement.
Concept.
It is a lifetime pension that will be granted to you when you reach the age
established, ceased or has ceased in the employment relationship
Beneficiaries.
They will have the right to a retirement pension in its contributory modality.
persons included in the General Regime who are registered or in
situation assimilated to discharge when this contingency arises and, in addition, meet
the following conditions:
Having reached sixty-five years of age (although this age may
to be reduced in certain professions)
Having covered a minimum contribution period of fifteen years,
at least two of which must be included within the
fifteen years immediately prior to the moment of establishing the right
Amount of the pension.
The amount of the retirement pension, in its contributory modality, is
will determine by applying the respective regulatory base the percentages
following:
NOTES ON F.O.L. OF MEDIUM DEGREE Page 30/56

From the first fifteen years of contributions: 50%

For each additional year of contribution between the 16th and the 25th,
both included, 3%
- For each additional year of contribution, starting from the 26th: 2%, without the
total percentage applicable to the regulatory base may not exceed, in any
case, 100%
7. Death and survival.
Benefits.
In the event of death, whatever the cause may be, there will be granted, according to the
assumptions, any one or some of the following benefits:
A death benefit
A widow's lifelong pension
An orphan's pension
A lifelong pension or, if applicable, temporary subsidy in favor of
relatives
In case of death caused by work accident or illness
a fixed compensation will also be granted to the professional
Causative subjects.
People integrated into the General Social Security Scheme who
are in a state of high or in a situation similar to high at the time of
fact
The provisional disabled and the pensioners for permanent disability and
retirement, both in its contributory modality
Amounts.
Death assistance.
30.05 euros
From the widow's pension.
46% of the regulatory base
70% when the pensioner has family responsibilities and the pension of
widowhood constitutes the main or only source of income for that family
From the orphan's pension.
20% of the regulatory base
-From the pension in favor of relatives.-
20% of the regulatory base with a maximum duration of twelve
installments
-Regarding compensations.-
For the spouse, six months of the regulatory base
For orphans, one month of the regulatory base. If there is no spouse.
survivor, the beneficiaries have the right to six monthly payments
that would correspond to that one
For the father or mother, nine monthly payments if only one survives and
twelve monthly payments if both survive
8. Unemployment.-
Concept.
It is a support that aims to protect those who can and
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 31/56

wanting to work, they lose their jobs or see their hours reduced
ordinary work at least one third as long as their salary
reduce in the same proportion
Protection levels:
Unemployment benefit (contributory level)
Unemployment subsidy (assistance level)
Duration of unemployment benefits (contributory level).
The duration of unemployment benefits will depend on the
periods of reported occupation in the six years prior to the situation
unemployment benefit or at the moment when the obligation to contribute ceased, with
arrangement to the following scale:
For a contribution period of 360 to 539 days, the benefit
it will be 120 days
For a contribution period from 540 to 719 days, the benefit
it will be 180 days
For a contribution period from 720 to 899 days, the benefit
it will be 240 days
For a contribution period of 900 to 1,079 days, the benefit
it will be 300 days
For a contribution period from 1,080 to 1,259 days, the
the benefit will be for 360 days
For a contribution period from 1,260 to 1,439 days, the
the benefit will be for 420 days
For a contribution period from 1,440 to 1,619 days, the
the benefit will be for 480 days
For a contribution period from 1,620 to 1,799 days, the
the benefit will be for 540 days
For a contribution period from 1,800 to 1,979 days,
the benefit will be for 600 days
For a contribution period from 1,980 to 2,159 days, the
the benefit will be for 660 days
For a contribution period of 2,160, the benefit will be 720
days
Amount of the unemployment benefit (contributory level).
The regulatory base for the benefit will be the average of the base for which
has been quoted for this contingency for the last 180 days
In the calculation of the regulatory base for unemployment benefits,
will exclude the compensation for overtime hours
The amount of the benefit will be determined by applying it to the regulatory base.
the following percentages. 70% for the first 180 days and 60%
starting from day 181
The amount of the benefit will not exceed:
-Without children.-At 170% of the interprofessional minimum wage (SMI) plus the
proportional part of the two extra payments
With a child under 26 years old. At 195% of the minimum wage plus the part

proportional of the extra payments

NOTES ON F.O.L. OF MIDDLE DEGREE PAGE 32/56

With two or more children under the age of 26 years. -To 220% of the minimum wage plus the

proportional part of the two extra payments

The amount of the benefit shall not be less than:
- No children. - At 75% of the Minimum Wage plus the proportional part of the two payments.
extras
- With children. - At 100% of the SMI plus the proportional part of the two bonuses.
extras
Beneficiaries of unemployment subsidy (assistance level).
The unemployed who are registered as job seekers during
the period of one month, without having rejected a suitable job offer nor
having refused to participate, except for just cause, in actions of
promotion, training or professional retraining, and lacking income from
any higher nature, on a monthly calculation, above 75% of the SMI,
excluding the proportional part of two extraordinary payments, are found
in one of the following situations:
Having exhausted unemployment benefits and having responsibilities
relatives
Having exhausted an unemployment benefit entitlement of at least 360
days of duration, lacking family responsibilities and being over
45 years
Being a Spanish worker who emigrated or having returned from other countries.
belonging to the European Economic Area, or with which there is no
Agreement on unemployment protection proves to have worked
at least two months in the last six years in those countries from
their last exit from Spain, and have no right to the benefit for
unemployment
Having been released from prison and not having the right to the benefit for
unemployment, as long as the deprivation of liberty has been for a period of time
superior to six months
To have been declared fully capable or invalid in degree of
partial permanent disability for the usual profession, such as
consequence of a review file for improvement of a situation
of invalidity
The unemployed who do not meet the condition of being registered during a
but, as long as:
They have been quoted for at least three months and have responsibilities
relatives
They have been contributing for at least six months, even if they lack
family responsibilities
Workers over the age of 52, provided that they have contributed for
unemployment for at least six years throughout their working life
Unemployed individuals over 45 years old who have exhausted a right to
unemployment benefits lasting 720 days
Duration of the subsidy (care level).
The duration of the unemployment subsidy will be six months, extendable.
for semester periods of up to a maximum of eighteen months, except in
the following cases:
NOTES OF F.O.L. FROM MEDIUM DEGREE PAGE 33/56

Unemployed individuals who have exhausted unemployment benefits and have

family responsibilities that at the date of exhaustion of the
unemployment benefits are:
Over 45 years old and have exhausted a right to benefits for
unemployment of at least 120 days. In this case, the subsidy is
will be extended for a maximum of 24 months
Over 45 years old and have exhausted a right to benefits for
unemployment of at least 180 days. in this case, the subsidy is
will extend for a maximum of 30 months
Individuals under 45 years old who have exhausted a right to benefits
for unemployment of at least 180 days. In this case, the subsidy is
will be extended for a maximum of 24 months
Unemployed individuals who have exhausted their entitlement to benefits for
unemployment of at least 360 days, lack responsibilities
relatives and are over 45 years old. In this case, the duration of
the subsidy will be for six non-extendable months
NOTES OF F.O.L. OF MEDIUM GRADE 34/56
1. THE LAW ON THE PREVENTION OF WORKPLACE RISKS.-
1. Main obligations of the employer regarding Prevention of
Occupational Risks.
Ensure the Safety and Health of workers
Carry out the prevention of occupational risks through the adoption of
as many measures as necessary
Evaluate occupational risks
Plan the preventive action based on the results of the evaluation of the
risks
Ensure that the means of work guarantee safety.
workers
Provide workers with appropriate personal protective equipment
to the work to be done, when the risks cannot be avoided or eliminated
sufficiently
Inform the workers adequately about the existing risks,
the applicable prevention measures and activities and the measures of
emergency adopted
Consult the workers and allow their participation in all matters
that affect safety and health at work
Ensure that each worker receives the appropriate training on the matter
preventive
Inform and take measures when workers may be exposed to
a serious and imminent risk
Ensure periodic medical monitoring of the health of workers
2. Main rights of the employer regarding Prevention of
Occupational Risks.
Require workers to fulfill their corresponding obligations
the same in this matter
Require workers to comply with safety and health regulations
at work
Become part, if applicable, of the Occupational Safety and Health Committee.
be directly or through its representatives
3. Main obligations of workers in relation to Prevention of
Occupational Risks.
Ensure their safety and health by complying with the measures of
established prevention
Use machines, tools, and materials properly
Correctly use the personal protective equipment that is provided to you.
provided by the company
Do not modify or deactivate, and use correctly, the safety devices.
Immediately report any situation that you believe poses risks
Collaborate with the entrepreneur to ensure that he can guarantee conditions
safe work
Receive appropriate training in prevention matters
Effective protection in terms of occupational safety and health
Receive information about the existing risks, measures, and activities
NOTES OF F.O.L. OF MEDIUM DEGREE 35/56
of applicable protection and the emergency measures adopted
To be consulted and participate in all matters that affect security.
and health at work
Receive appropriate information on preventive matters
To be informed when they may be exposed to a serious and imminent risk.
Periodic monitoring of your health status based on risks
inherent to the work
Participate, where appropriate, in the Occupational Health and Safety Committee.
through its representatives
The protection of motherhood and minors
The protection of workers particularly sensitive to certain
risks
Use suitable and properly protected working tools.
That they are provided with adequate personal protective equipment suitable for the task and to the
risks involved, when the risks arising from that task have not been
could have avoided or sufficiently reduced
4. Responsibilities and sanctions in the field of Risk Prevention
Labor-related.
The entrepreneur is the only possible recipient of the responsibilities.
with sanctions amounts reaching up to 600,000 euros
2. THE PREVENTIVE ACTIVITY IN THE COMPANY.
Principles of preventive action.
Avoid the risks
Evaluate the risks that cannot be avoided
Combat the risks at their source
Adapt the work to the person, particularly regarding the
design of jobs, as well as the selection of equipment and
the methods of work and production, in particular, aimed at mitigating the
monotonous and repetitive work and to reduce its effects on health
Take into account the evolution of the technique
Replace the dangerous with the low or no risk.
Plan for prevention, seeking a coherent set that integrates it.
technique, the organization of work, the working conditions, the relationships
social and the influence of environmental factors at work
Adopt measures that prioritize collective protection over individual protection.
Give the appropriate instructions to the workers
2. Phases of implementing preventive activity in the company.
NOTES OF F.O.L. OF MEDIUM GRADE 36/56

3. Classification of the most common occupational risks.

Falls of people or objects
Blows or cuts from objects or tools
Trapping
Physical or mental fatigue
Exposure to extreme ambient temperatures, harmful substances or to
radiations
Thermal, electrical contacts or with caustic and/or corrosive substances
Explosions
Fires
Accidents caused by living beings
Noise
Vibrations
Lighting
Dissatisfaction
4. Collective protection systems.-
Covers (cases, covers, screens, etc.)
Handrails
Viseras
Platforms, double mesh nets or wooden lids
Safety nets
Differential switches
Risk signage
5. Personal protective equipment.
Helmets
Screens and glasses
Ear muffs, plugs or cottons
Masks
Gloves, mittens, thimbles, etc.
Proper footwear
6. The assessment of risks.
What is risk assessment?
It is to obtain information about the risks that could not have been avoided.
in order to decide what preventive measures should be adopted
What should be evaluated?
NOTES ON F.O.L. OF MEDIUM DEGREE 37/56
The existing or anticipated working conditions for each position
The possibility that the worker who occupies it or is going to occupy it is
especially sensitive, due to personal characteristics or status
known biological, to any of these conditions
When should the Risk Assessment be updated?
When new work equipment, substances or preparations are used
chemicals, technologies, etc. or when the conditioning is modified
the workplaces
The change in working conditions
The incorporation of a worker whose personal characteristics or
biological state known to make them especially sensitive to the
job conditions
I determined it by a specific provision
Harmful to health
The effectiveness of the adopted preventive measures is to be verified.
It is agreed with the workers or their representatives
7. The planning of preventive activity.
Contents to be taken into account in the implementation of a Prevention Plan in
the company.
Declaration of the Preventive Policy, and definition of the objectives and goals
to achieve
Establishment of the functions and responsibilities of each person
the organization
Establishment of the preventive organizational modality, and
assignment of human, material and economic resources, for
achieve the set objectives
Carrying out the planning activities themselves, for
the general and specific procedures that must be established,
as well as the records derived from them, concerning the following
points:
The prevention and protection measures to be adopted, based on the
risk assessment results
The information to be provided to the workers.
The training to be provided to workers
The mechanisms of consultation and participation of workers in the
preventive activity
The possible emergency situations and the necessary measures to
adopt in the area of first aid, fire fighting and
evacuation of the workers
The action of workers in the face of a serious and imminent risk
The periodic monitoring of the health status of workers,
NOTES ON F.O.L. OF MEDIUM DEGREE 38/56
function of the inherent risks of work
The procedure for preparing, updating, and maintaining the
documentation related to the materialization of obligations
preventive measures, in particular, and to any preventive activity that is
develop, in general
The relationship with companies with which I share workspaces and
facilities
The coordination of contracting companies and subcontractors
The relationships with temporary work companies
The protection of workers, especially sensitive ones,
protection of maternity, of minors, and of workers
temporary or temporary employment agencies
The information provided by manufacturers, importers and
suppliers of machinery, equipment, products and working tools,
so that they do not pose a source of danger to the worker
The implementation of periodic checks of working conditions and
from the activity of workers in the provision of services, for
detect potentially dangerous situations
The implementation, if applicable, of audits of the prevention system.
8. Modes of organizing resources for activities
preventive.
Personal assumption by the entrepreneur of the preventive activity.
The company must have fewer than six employees.
The actions taken by the company should not be considered as
risk
The employer usually has to work at the workplace.
That possesses the necessary ability and quality
Health surveillance, as well as other preventive activities
personally assumed by the entrepreneur, they must be covered through
some of the remaining forms of organization
Designation of workers.
The preventive activities that cannot be covered in this way
they must be developed through one or more prevention services
own or others
For the preventive activity, the designation will not be mandatory.
workers when the employer takes it on personally, there has been
referred to a private service or an external one
Workers must have the corresponding capability for the functions.
to perform
The number of workers and the assigned resources must be the
necessary
NOTES ON F.O.L. FOR MEDIUM DEGREE 39/56
Designated workers cannot suffer any harm from this.
reason and they will have some guarantees that the representatives have
workers
Own and joint preventive services.
Self-prevention services.
The company must have more than 500 workers.
Also those that carry out risky activities and have between 250 and
500 workers
When the labor authority decides so, it may choose to...
external service
The activities that the service does not carry out may be
arranged with external services
Joint prevention services.
They perform them simultaneously at the same center.
Through collective negotiation or agreements
Those from the same sector that are located in the same polygon
industrial or limited area
The activities that the service did not carry out may be
agreed with external services
- External prevention services.-
When should the employer resort to a Prevention Service?
Foreign?.-
When one or more workers cannot be designated or it cannot be done
to create one's own
When required by the Labor Authority
When the entrepreneur or the service itself has only assumed
partially the prevention
Requirements that must be met by Entities acting as services
of Foreign Prevention.
Having the minimum organization, personnel, equipment, and facilities.
to carry out that activity
Establish a guarantee that backs your eventual liability
Not having any connection with the contracted company that may
affect its independence
Having the approval of the health administration in terms of
health
Being accredited before the labor administration
-Minimum content of the concert of the Preventive Activity with a
External Prevention Service.
Identification of the entity that acts as an external prevention service
NOTES OF F.O.L. OF MEDIUM DEGREE 40/56
Identification of the recipient company and work centers
the same
Indicate the preventive activity that is going to be developed
Indicate the health surveillance activity that is going to be developed,
your case
Economic conditions
9. Which companies are required to undergo an audit?
prevention?
All those who have not coordinated all their preventive activity with a
External Prevention Service
Companies with up to 6 workers, whose activity is not included in the
Annex I of R.D. 39/97, in which the prevention functions have been
assumed by the employer or by one or more designated workers, and not
have accepted the provisions in Annex II of that Royal Decree.
3. THE CONSULTATION AND PARTICIPATION OF WORKERS IN THE
PREVENTIVE ACTIVITY OF THE COMPANY.
The Prevention Delegates.
Number of Prevention Delegates designated by and among the
staff representatives.
Less than 50 workers
- From 50 to 100 workers
- From 101 to 500 workers.................................................................3
From 501 to 1,000 workers..................................................4
From 1,001 to 2,000 workers
From 2,001 to 3,000 workers........................................................................6
From 3,001 to 4,000 workers
More than 4,000 workers
Competencies of Prevention Delegates.
Collaborate with the company's management in improving the activity
preventive
Promote and encourage the cooperation of workers in matters of
prevention
To be consulted by the entrepreneur on preventive matters
Monitor and control compliance with prevention regulations
Those attributed to the Health and Safety Committee when the company does not...
have
2. The Health and Safety Committee.-
Constitution.
It will be established in all companies or workplaces that have
50 or more workers
Composition.
There must be the same number of worker representatives as
of the businessman
NOTES OF F.O.L. OF MEDIUM DEGREE 41/56
Competencies.
Participate in the preparation, implementation, and evaluation of the
risk prevention plans and programs
Promote initiatives on methods and procedures, propose improvements
of the working conditions and correction of the existing ones
- Faculties.-
Know the preventive situation of the company
Know the documentation on working conditions
Know and analyze the harm caused to the health of workers
They can participate with a voice but without a vote.
The Union Delegates
The Prevention Technicians of the company
Any person can inform, at the request of a party.
Frequency of meetings.
Quarterly
At the request, motivated, of one of the parties
4. ACTION IN CASE OF ACCIDENT.-
1. Action plan for most accident cases.
- Do not lose your calm, take charge, organize. - Get help from the
presents and arrange for the dispatch of an ambulance and other services of
urgency; make them contain the people, control the traffic, and set aside
to the pedestrians of dangers that may be present
- Step away from danger. - If there is still danger due to fire, escape from
toxic gases or liquids, move away and also keep the injured person away with the
as quickly as possible. But, if there is no immediate danger, examine and assist
to the victim wherever they may be
Start first aid.
- Do not stop talking to the victim. - Calm her down and tell her what you are
doing. If you have to leave it to assist another person in a more dire situation
grave explain it to him as well
Methodical sea.- After having acted against the immediate dangers of
death, I conducted a thorough examination in search of other wounds or fractures. If the
the injured person is conscious, ask him about his condition; he may lose the
knowledge or lucidity, and the more information you can convey to
emergency services, better. Improvise when necessary. No
do not administer anything by mouth; in the case of an injured person with burns and
aware, just moisten your lips. Treat the important injuries,
keep the subject warm and calm and quickly request help
2. Action in case of fire.
When I discover fire.
Evacuate the building quickly.
Check that everyone is here
Sound the alarm immediately
Put out the fire if it is prudent to do so.
NOTES ON F.O.L. OF MEDIUM DEGREE 42/56
If someone's clothes are on fire.
Throw it on the ground
Soak the flames
Call an ambulance immediately
Apply treatment for burns and shock
If you get trapped by the fire.
Close doors and windows
Tape the gaps of the doors with coats or jackets.
Ask for help from a window
Types of fire extinguishers.
-Gas extinguishers.-They are ideal for fires caused by
electricity
-Water.-It is the substance that is used most frequently and is suitable.
for most fires, except those involving equipment
active electric or burning liquids
Foam extinguishers. They can be used for all types of
fire, but they are especially effective against burning liquids such as
such as gasoline, oils, and paints
5. FIRST AID.-
Respiratory arrest.
It is essential that the injured person, lying on their back, has a clear path to the...
airways, so first you need to clear the mouth of any
liquid, waste or vomit and tilt the head back as far as possible
possible, by pressing down and back on it with one hand
while keeping the chin high with the other
If with this we achieve the spontaneous restoration of breathing
we should put the victim in the recovery position

If breathing does not resume, turn the victim back onto their back, open their...
the mouth and remove any dirt or vomit that obstructs the passage.
Place your hand under the neck, lift slightly and rest the head on
this position. Place the other hand on the forehead so that the thumb and
the index may reach the nose
While holding the nose closed with one hand and grabbing the chin with the
Another, breathe deeply and then press your lips against the mouth
NOTES OF F.O.L. OF MEDIUM DEGREE 43/56
open of the victim. Blow firmly so that the air reaches the
lungs and the chest rises. If this does not happen, it is most likely that
the head is not tilted far enough back or that the throat is
blocked. In this case, turn the victim around and give them taps on the
back
Apart your mouth and let the chest deflate naturally while
breathe deeply again. Repeat the operation. The first four or
five inflations must be quick in order to saturate the blood with oxygen
of the patient, but after that it can adopt a stable rhythm accordingly.
with your own breath. Don't blow too hard; just enough
to provoke a natural lifting of the victim's chest. Do not stop
check the strength of the carotid pulse on the side of the neck

Cardiac arrest.
Signs and symptoms.
Its color will turn into a cadaveric lividity.
The pupils will be very dilated.
No pulse will be felt in any of the carotid arteries of the neck.
Action.
Place the injured person face up on a firm surface - the ground -.
Give a firm blow with the edge of the hand on the lower half of the
sternum, without affecting its tip. If this does not manage to put
again on the move the heart will need to perform a cardiac massage
To perform chest compressions, kneel beside the victim and place the
palm of a hand on the lower half of the sternum, keeping the
fingers raised and apart from the chest. Place the tarsus of the other.
hand over the first one. Then, with your arms straight, swing yourself.
forward to compress the thoracic wall and return to the position
initial
NOTES OF F.O.L. OF MID LEVEL 44/56

Heart attack.
Signs and symptoms.
The victim experiences terrible pain, usually in the middle of the
chest and, sometimes, just below the rib cage. The pain extends to
chills on the shoulders and arms and in the throat and jaw
What to do?
Make the victim comfortable but do not move them more than necessary.
Loosen the tight garments around the neck, chest, and waist, and place it in
a semi-reclined position, with a couple of pillows to raise her
head and shoulders. If you have breathing difficulties, you must
keep her in a sitting position
F.O.L. NOTES FOR MEDIUM DEGREE 45/56

The first two hours after a heart attack are the most
dangerous, which is why it is important to call for an ambulance by phone to
the first signal: the doctor may take time to arrive at the scene of the incident
If breathing has stopped, immediate resuscitation must be performed.
artificial respiration
If the heart stops, lay the victim on their back and give them a
firm strike with the palm of the hand on the sternum
If this does not restore the heartbeat, start the massage.
cardiac
Drinks, medication, or any other treatment should not be given unless
they have been prescribed by a doctor. Doing them could complicate the condition
of the patient
Do not administer nitroglycerin tablets even if the patient has them.
above. These are for the prevention of angina crisis, not for the
treatment of heart attacks
Hemorrhage.
Types of wounds.
Incised wound (cut)
Lacerated wound (torn)
Contused wound (bruise)
Wound with perforation (knife or nail)
What to do?
If possible, lift the injured part of the body, but check
first that there are no fractures or dislocations
Apply pressure to the wound by holding the edges and bringing them together firmly.
Maintain pressure for about ten minutes so that it forms a
clot. At the same time, make sure that the injured person lies down with the
head lower than the rest of the body
A dressing must be applied with some force over the wound as soon as possible.
how to reduce bleeding
When the bleeding has stopped, clean the wound of any
dirt or loose foreign bodies, using a clean gauze
Finally, apply a clean dressing by pressing it firmly against the
wound and hold it firmly in place with a bandage
If the bleeding starts again, do not remove the dressing, add another one on top of it.
first and hold it firmly with the bandage
Bone fracture.
The first thing is to address respiratory arrest.
- Next, immobilize the injured part, moving the accident victim as little as possible.
as little as possible
Keep the victim calm and comforted
Spinal fracture.
Signs and symptoms.
The injured person will complain of sharp pain in the back or neck and
possibly loss of sensitivity and control in the limbs. Must
NOTES OF F.O.L. OF MEDIUM DEGREE 46/56
to be attended to with extreme care so as not to injure the spinal cord
-How to act? -
First address the respiratory arrests and the hemorrhages
Do not move the injured person. Advise them to stay still.
Burns and scalds.
Do not apply cotton or any type of fabric to the burned area.
leave threads. Do not apply any ointment, powder, oil, butter or soap
-and do not burst the blisters that form-
The burned area should be kept under a gentle stream of cold water or, if
this is feasible, immersed in cold water for about ten minutes or until
that alleviates the pain
Any item that is tight, such as rings, bracelets, belts or shoes, must
gently remove before the area starts to swell
If more than ten percent of the body is affected, the victim must be
taken to the hospital without delay
Wrap the injured person in clean sheets, give them sips of cold water or
moisten the lips with a damp cloth
In the case of scalding or burning caused by a chemical product
corrosive should be removed from soaked clothing as soon as possible (be careful not to
touch the clothing that has the corrosive liquid
The clothes burned dry and cooled will have been sterilized by the heat.
and it should be left alone. Trying to remove it can cause other skin injuries.
and will leave the burn more vulnerable to infection
The injury must be covered with several layers of sterile gauze that will be secured
with a bandage or made of adhesive tape strips
NOTES OF F.O.L. OF MIDDLE GRADE PAGE 47/56

1. THE LABOR MARKET.-

Where to look for a job?
In the company where you did your internship
At the I.N.E.M.
In newspapers
On the internet
In temporary work companies
In Public Administration (City Councils, Provincial Councils, Communities
Autonomous, State
Directly presenting the resume to companies
Commenting to friends and family about the interest in working
Etc.
2. Structure of a curriculum vitae.
PERSONAL DATA

Antonio Pérez Pérez

99.999.999-C
Avenue of the Pines, 101
TELÉFONOS DE CONTACTO:[Link] y [Link]

STUDIES CONDUCTED

Vocational Training Cycle for Technician in Conducting Physical Sports Activities in the
Natural Environment

PROFESSIONAL EXPERIENCE

I completed my internship for my studies at the Dos Hermanas Racetrack.

for a period of three months

Dos Hermanas, April 23, 2003

3. Guidelines for behavior in job interviews.
Having the correct physical presence
Punctuality
Greet politely without nervousness and say goodbye in the same manner.
Neither cross your legs nor sit on the front part of the chairs.
Direct gaze at the interviewer
Clear answers without hesitation
2. THE BUSINESS PLAN.
1. Composition of the business plan.
- The strategic plan.- All actions aimed at determining what
we want to be, how we want to appear in the market, what will be the
company structure, what objectives we are going to have, etc.
The marketing plan. Everything we are going to do to be able to sell our
product or service
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 48/56

- The financial plan.- The company's numbers

2. The strategic plan.
- Contents of the strategic plan.-
Definition of the company's object
Objectives
Product or service
Target market
Potential clients and consumers
Image and positioning
Competitive strategic advantages
Commercial name, brands, and legal form
Location and facilities
Dimension
Organizational structure
Corporate culture
Strategic alliances
Definition of the company's object.
When defining the social purpose of your company, it is advisable that
this reflects the activity you are going to carry out, so that it is
sufficiently wide to allow you to carry out other activities
similar or launch other similar products. For example, if you decide to create
a bakery do not state that the social purpose of your company is to manufacture
but for example the manufacture, distribution, and sale of products
nutritional products derived from flour. Thus, in addition to making bread, you will be able to
to manufacture and sell other products: cakes, peaks, etc.
Objectives.
Your company must have defined its short, medium, and long-term objectives.
In addition, these objectives must be realistic, achievable, flexible, measurable.
(to know if we meet them or not) and ambitious. Don't put yourself as
the goal is to bill 500,000 euros in the first year because surely it won't
you will be able to reach

Product or service.
The product or service of your company must be concrete and well defined.
defined
It must meet a need that exists in the market; if this is not the case,
Thus, your clients are not going to buy from you.
Your product must have something that enhances the competitor's product.
how to be cheaper, last longer, etc.
Target market.
It consists of indicating where you are going to sell your product: in the neighborhood of
Montequinto, in all of Dos Hermanas, in the province of Seville,
Andalusia, etc.
Questions that, among others, you should ask yourself to identify your clients or
potential consumers.
Who are my clients?
Who buys the product?
Who consumes it?
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 49/56

How many potential clients do I have?

Where are my clients?
What needs do they have? Do they all have the same need?
How much do they usually spend annually on buying products or services like
the one from my company?
Do customers normally change providers? Are they loyal?
When do they buy? At what time? What days?
Image and positioning.
What image do you want your clients to have of your company?
Do you want to be seen as a company with cheap products? Do you want
that associates you with quality? Do you want to be seen as a specialist in
anything?
Competitive strategic advantages that the company may have, among others.
You can be cheaper than the others
You can have a product that others do not have.
You can be better positioned than the competition
You can offer better quality
Commercial name, trademarks, and legal forms.
-Commercial name and brands.-
Both the name and the brand must have these characteristics:
It should be simple and easily memorable
What report on your company's activity
Report on the image and positioning
Do not expire
A company has only one trade name but can have several
brands
To protect the trade name, it is necessary to register it in the Registry.
Central Mercantile
To protect the brands, you must register them with the Spanish Office.
Patents and Trademarks
To protect both the trade name and the brands on the Internet
you must register your domain in all its extensions (.com, .net, .org and, if
you can, .es)
Legal forms.
The legal forms depend on.
The type of activity and sector (in some cases a form is needed
determined)
The number of participants in the project
The responsibility of the promoting partners
The relationship between the partners
The economic dimension of the project
The economic and political control
The fiscal issues
Most commonly used legal forms.
Reasons to be a sole proprietor or civil society.
Assume the responsibility for the company's debts with its
private property
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 50/56

Not having much money

Reasons to establish a Limited Liability Company
Limited.
Have a minimum capital of 3,000 euros
Do not wish to risk personal assets in the business.
That it is a small or medium-sized enterprise
Take advantage of the benefits of commercial companies
Reasons to establish a Corporation.
Have a minimum capital of 60,000 euros
Do not wish to risk personal assets in the business
That there are many members
That mobility in the transmission of shares is favored.
Reasons to form a cooperative.
There should be few partners, at least three.
That all partners have economic and professional interests.
common
That the goal of all of them is to join efforts to achieve
a single goal
That there is little money.
Location and facilities.
Characteristics that installations must have.
Let you be as close as possible to your customers and suppliers
That have good communication infrastructures, technology,
etc.
That they are easily accessible to customers
That it is in an area that identifies with nature.
product or service that we are going to offer
That the law allows the activity of our company to be exercised in this area.
Dimension.
At the beginning of the business activity, we must try to eliminate most of
possible expenses, you will have time to expand the premises, buy more
computers, etc.
Organizational structure.
For example: who has the final decision-making authority in the company?
Who sets the objectives and lines of intervention? Who hires the
personal? Who exercises financial control? Who works directly?
in the development of the company's services? etc.
Corporate culture.
They are the values you want to put into practice with your company: the philosophy,
ethics, behavioral guidelines, aesthetics, treatment, and even the
relationships with customers, with employees, the management style, etc.
Strategic alliances.
With suppliers
With complementary companies
With competing companies
With other entities: associations, media, institutions
NOTES OF F.O.L. OF MIDDLE DEGREE PAGE 51/56

public, etc.
3. The marketing plan.
What is it?
It is the set of successive actions aimed at selling.
of the product or service generated by the company. To this set of
actions regarding: price, product, promotion, and distribution are called
marketing mix
Sales policy.
You must be clear about what the sales processes and systems will be.
For example, we can sell our product in our own stores, by
catalog, online, wholesale, etc.
The way the product is sold is closely related to both the product
like with the clients you are addressing. Do you think it would have a lot
Is it worth selling pizzas by catalog? Surely not.
The selection and qualification of the sales team.
Depending on the sales system you define for your company, you will have a
a series of staffing needs. If you are going to sell in stores, you will need
If you are going to sell wholesale, you will need salespeople.
Usually, at the beginning, the sales will be made by the partners of the company and,
when it grows, staff will be hired
Pricing policy.
What price are you going to sell your product at? Are you going to offer discounts or
promotions? Will you sell to all customers at the same price? What
What values do you want to convey with the price of your product?
Price policy may depend on:
Your production costs
The prices of the competition
The purchasing power of your customers (it is necessary to provide facilities to
those who cannot
The value of the product or service perceived by the customer (if you are trying to sell
above the price that your customers think your product should be worth
you won't sell much)
The strategy of your company (high prices to convey a sense of
quality, low prices to gain market share, etc.)
Communication policy.
Questions we should ask ourselves to define a good strategy for
communication.-
Who is your target audience? That is, who do you need to convince?
That your product is the best?
What other information do your clients receive?
What ideas or values do you want to convey to your clients?
What can we do, among other things, to make ourselves known?
Send mailings to a list of your potential clients with a letter of
presentation of your company and your products
Develop cards, stationery, and web pages
Schedule personal interviews with your potential clients to
NOTES OF F.O.L. OF MIDDLE GRADE PAGE 52/56

inform them about the product and its advantages

Attend forums and sectoral meetings organized by various
entities that are related in some way to the object of your
company or with the nature of your product
Sign the premises with attractive signs and signals
Use informal meetings and relationships to access clients
directs or channels of information
Offer free samples of your product
Distribution policy.
Are you going to sell online?
Are you going to sell in your own establishments?
Are you going to sell in other establishments?
Will you provide the service at the client's facilities?
Will you sell to home?
Will you sell by catalog?
Will you do it at fairs?
The marketing budget.
It is very important to quantify the investment made in marketing as
it must be included in your company's financial plan

4. The economic-financial plan.

The economic and financial structure: the balance sheet. - Example

ACTIVE LIABILITIES AND NET WORTH

Immobilized (I) Own funds (N)

Initial establishment expenses. 1,000 Social capital..................................7,600
Land and natural assets......5,000 Other grants.........................3,000
Construction.........................4,000 Long-term creditors (L/P)
Installations.............................3,000 Long-term debts...................................3,500
Machinery................................1,500 Short-term creditors (PEC)
Mobiliario....................................800 Short-term debts..................................8,000
Transport elements...........2,500 Suppliers....................................5,000
Computer equipment...................300
Current assets
Merchandise (Stock).................1,000
Clientes (Realizable)................3.000
Caja, euros (Disponible)...........2.000
Bank accounts (Available)...........3,000
27.100 Total.............................................27.100

The results in the form of profits: the Profit and Loss account.
NOTES OF F.O.L. OF MIDDLE DEGREE PAGE 53/56

EXPENSES INCOME
Compras de mercaderías.............3.000 Ventas de mercaderías...............30.000
Social Security..........................1,000
Salaries........................................2,000
Leases...........................1,500
Commercial expenses......................1,700
Supplies (water, electricity, phone, etc.)....500
Taxes..........................................300
Insurance...........................................800
External services..........................700
Other expenses....................................100
Amortizations...........................2,400
Financial expenses.......................1,300
15.300

Expected benefits = Expected income - Expected expenses = 30,000 -

15.300 = 14.700

The feasibility.
R1 R2 Rn Rj
VAN = - D +─────── + ──────── + ... + ──────── = - D +Σ
─────────
(1 + k) (1 + K)2 (1 + K)n (1 + k)

Net Present Value

update rate
For an investment to be viable, the NPV must be positive.
3. THE NATIONAL PRODUCT.
1. Definition of National Product.-
It is the total value of all final goods and services produced in a year.
for an economy, discounting intermediate goods and services
2. National Product in current euros and in constant euros.
Current euros are those that do not take into account the effects of inflation.
Constant euros do take it into account.
In order to better observe the evolution of the National Product over time
For years we must eliminate the effect of inflation, for this we resort to the CPI.
The nominal P.N. is expressed in current euros and the real in euros.
constants
3. The main aggregates of national accounting.-
Measurement of income or national product.
It can be done in two ways: through spending or through production.
Expense.
Aggregate demand = GDP at market prices = Private consumption +
Public consumption + Investment + Exports - Imports; (G.D.P. at constant prices)
= C + G + I + X - M)
Investment = Gross formation of capital + Variation of stocks
Gross capital formation = Investment in plant and equipment of companies +
NOTES OF F.O.L. OF MIDDLE GRADE PAGE 54/56

Residential construction
Origin (aggregated offer).
Aggregate supply = GDP at factor cost = Agriculture, livestock and
fishing + industry + construction + services
4. From the GDP at market prices to the National Available Income at prices
of the market.-
GDP at market prices = Consumption + Government spending + Investment + Exports - Imports

GDP at factor costs = GDP at market prices - Indirect taxes (Ii) + Subsidies (Sb)
P.I.N. to c.f. = P.I.B. to c.f. - Amortizations (Amort)
P.N.N. to c.f. = P.I.N. to c.f. + Income from resident nationals in the
foreigners (RRN)
National Disposable Income at constant prices = National Net Income at constant prices + Transfers from the rest of
world (Tfrm)
National Rent Available at p.m. = National Rent Available at c.f. +
Indirect taxes (Ii)
5. NATIONAL INCOME AND NATIONAL WEALTH.-
Composition.
National income (Y) is equal to the sum of the earnings obtained by
economic agents
Y = Wages and salaries + Rent from land + Interests and profits +
Transfers (from the public sector and the rest of the world)
2. Personal income and disposable income.
Personal income (PI) is equal to national income (Y) minus the non-benefits
distributed by companies (Bnd), minus tax on profits
(Tb), minus the contributions that companies pay to Social Security (Css),
plus the transfers from the State to domestic economies (Tf) and plus the
net transfers received from abroad (NTr)
RP = Y - Bnd - Tb - Css + Tf + TRe
Disposable personal income (DPI) is personal income (PI) minus
direct taxes (Td). Households allocate this income to
consumption (C) or savings (S)
RP - Td = C + S
3. Difference between wealth and income.
The wealth of a country is the set of physical assets owned by the
household economies
The income of a country is what these physical assets have produced during a
determined period in that country
4. THE CIRCULAR FLOW OF INCOME.-
1. Incomes and outflows in the circular flow of income.
The concepts that represent entries in the circular flow of income are: the
Investment (I), Public Sector Expenditures (G), and Exports (X)
The concepts that represent outflows in the circular flow of income are: The
Savings
2. The equilibrium equation of the economy.-
I+G+X=S+T+M
NOTES OF F.O.L. OF MEDIUM DEGREE PAGE 55/56

If the expenses are greater than the income, the income will decrease; if not,
will increase
5. THE FIT OF SUPPLY AND DEMAND FORCES IN THE
FUNCTIONING OF MACROECONOMICS.-
1. Definition and components of aggregate demand.-
Definition - It is the total amount that the different sectors of the economy...
they are willing to spend a certain period
Private consumption.
It is the largest component of the national product and the one that presents a
more stable behavior over time
The income that families receive has two possible destinations: the
consumption and savings
Savings depend on income (the higher the income, the more is saved); however,
there is the so-called demonstration effect that causes individuals with
middle and low incomes consume more to imitate the lifestyle of those who
they have a higher rent
One of the ways the State has to control private consumption is
through changes in taxes (higher taxes lower
consumption
-Average propensity to consume = (National consumption : G.N.P. at market prices) x

100
-Average propensity to save = (Savings : G.N.P. at p.m.) x 100
Investment.
It is very unstable, mainly because it depends on expectations of the
entrepreneurs
Investment = F.B.C. + Change in stock
F.B.C. = Investment in plant and equipment of companies + Construction
residential
Variables that condition investment.
Business expectations about the future of economic activity
The interest rate
The level of installed capacity used
Public expenditure.
It should be noted that payments by state transfers are not part of
of public spending, but will imply private consumption when the
receivers decide to spend them
Net exports of goods and services.
Net exports of goods and services = Exports - Imports
6. FINANCIAL ANALYSIS OF EQUITY.-
1. Main economic-financial ratios.
- Breakdown of a balance.-
NOTES OF F.O.L. OF MIDDLE GRADE PAGE 56/56

Basic ratios.
Financial autonomy = N : (PEC + PEL); Normal ≥ 1.5; Ideal = 1.5. How much?
the greater it is, the lesser the dependence on external financing will be
Liquidity or current solvency = (D + R + S) : PEC; Normal ≥ 1; Ideal =
2.67
-Total liquidity = (D + R + S) : (PEC + PEL); Normal between 1 and 2; Ideal = 2
-Total guarantee, structural guarantee or distance to bankruptcy = (D + R + S +
I): (PEC + PEL); Normal ≥1, if it were lower, it would be in a state of bankruptcy;
2.5
-Immobilization = I : (N + PEL); Normal ≤ 1; Ideal = 0.29
7. TYPES OF FINANCING.-
1. According to its origin.
Internal financing or self-financing.
It comes from the benefits that are not distributed and remain in the company.
They are the amortization funds and the reserves.
External financing.
They are the capital and the current liabilities.
2. According to the property of the resources used.
Own funds or resources.
They are the capital, the amortization funds, and the reserves.
External funds or resources.
The payable liability