Social Security

Percentage

• 100% of the regulatory base.
  
• In the event of work-related injuries or occupational diseases:
  
  The pensions will increase, in accordance with the seriousness of the violation, from 30% to 50% when the injury is caused by machines or devices or at facilities, centres or workplaces that do not possess the regulation safety equipment, it is not used or in poor condition, or when basic hygiene standards and occupational health and safety measures have not been observed, or have not been adapted to each person and job, taking into account each worker's characteristics, age, gender and other conditions.
  
  This surcharge will be directly payable by the offending employer.
  
  The surcharge to financial benefits is not applicable to domestic employees in the event of WRI and OD due to lack of occupational risk prevention measures.
  
• In cases in which the worker, aged 65 or over, is eligible for the absolute permanent disability pension, arising from common contingencies, due to not meeting the requirements for entitlement to the retirement pension:
  
  The applicable percentage shall correspond to the minimum contribution period established, at any given time, for accessing the retirement pension. This percentage which applies to the corresponding regulating base is currently 50%.

UP

Regulating base

If the disability stems from common illness:

• The beneficiary has active contributor, assimilated contributor status or "non-contributor" status:
  
  It is calculated by applying all the rules specified for total permanent disability arising from common diseases.
  

If the disability is caused by a non work-related injury:

• Beneficiary on active or assimilated contributor status:
  
  It is calculated by applying the rules specified for total permanent disability arising from non work-related injuries.
  
• The beneficiary has "non-contributor" status:
  
  It is the result obtained from dividing the interested party's contribution bases during the 96 months immediately prior to the month before the triggering event by 112. The calculation of these bases will be performed in accordance with the following rules:
  
  • The bases for the 24 months prior to the triggering event are calculated using their nominal value.
  • The remaining bases are updated in accordance with the development of the Consumer Price Index (CPI), from the month to which they correspond up to the month immediately prior to the month when the period of non-updatable bases described in the foregoing paragraph begins.
    
    
  Filling in of gaps:
  
  If during the period to be counted for the calculation there are months in which the worker had no obligation to make contributions, these contribution gaps will be filled in using the minimum contribution base in force at any given time for workers over 18 years of age. If during any month, the obligation to make contributions is limited to just a portion of the month, the filling in of gaps outlined in the previous paragraph will apply only to the portion of the month in which there was no obligation to make contributions, as long as the contribution base that corresponds to the contributory period does not reach amount of the established minimum base. In such a case, gaps will only be filled until this latter amount is reached. 
  
  In the case of workers included in the Special System for Domestic Employees,, from 2012 to 2018, only effective contribution periods will be taken into account for the calculation of the RB of the permanent disability pension arising from common contingencies (filling in of gaps will not apply).
  
  In the case of workersincluded in the Special System for Agricultural Employees, as of 01/01/2012, only effective contribution periods will be taken into account for the calculation of the RB (filling in of gaps will not apply).
  
  In the case of workers on part-time, relief and permanent-intermittent contracts:

• With the exception of the periods between seasons or campaigns for workers with intermittent contracts, under no circumstances will the gaps in contribution be considered as the hours or days not worked because of the interruptions in rendering services resulting from the part time contract itself.

If the disability is caused by employment injury or occupational illness:

The regulatory base is calculated using actual salaries, by applying the rules specified for total permanent disability arising from these contingencies.

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Payment

• Pensions due to common sickness and non-occupational injuries are paid in 14 instalments, one for each month of the year and two extra payments per year, which are paid together with the June and November monthly instalments, and are the same amount as the ordinary amounts for those months.


• Pensions due to employment injuries and occupational injuries are paid in 12 monthly instalments, since the extra pays are prorated within the ordinary monthly instalments, as they were taken into account to calculate the regulating base of the pension.


• Minimum monthly amounts are guaranteed, with the amount varying based on whether or not the beneficiary has a dependent spouse.


• Absolute permanent disability and serious invalidity pensions, as well as the retirement pensions derived from them are exempt of withholdings for the Personal Income Tax (IRPF) due to the change in denomination when the beneficiary reaches the age of 65.