MINISTERIO
DE EMPLEO
Y SEGURIDAD SOCIAL

Social Security

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Workers

Amount

The amount of pension granted is determined by applying the general percentage  according to the number of years contributed to BP and, if applicable, the additional percentage for prolonging their working life, when retiring above the ordinary retirement age at any time and the applicable reduction quotient.

                              



As of the year 2022, the pension base will be the quotient resulting from dividing the worker's contribution bases by 350 during the 300 months immediately preceding the month before the causal event of the pension.

If the worker is awarded a pension from being in a situation of registered employment or equivalent for which contributions are not mandatory, the period for calculating the base pension (BP) cannot be backdated to the time at which contributions ceased to be mandatory.

For people to whom the legislation prior to 01-01-2013 is applicable, as per temporary provision four of the LGSS, the base pension will be the quotient produced by dividing the worker's contribution bases during the 180 months immediately preceding the month prior to the causal event, by 210.

As from 01/01/2013, the number of months will be progressively raised by 12 months per year, in accordance with the following table that indicates the number of months entering in each financial year until reaching the figure of 300 in 2022 and the corresponding divisor:

Year |No. computable months/Divisor Years entering
2013 192 / 224 16
2014 204 / 238 17
2015 216 / 252 18
2016 228 / 266 19
2017 240 / 280 20
2018 252 / 294 21
2019 264 / 308 22
2020 276 / 322 23
2021 288 / 336 24
2022 300 / 350 25

Cases in which there is a reduction in the contribution bases:

For workers who have ceased working for reasons not of their free will, due to causes and cases contemplated in article 267.1 a) of the LGSS, and who, after reaching the age of 55 and having experienced a reduction for at least 24 months, in the contribution  bases compared to those accredited prior to concluding the employment relationship, the BP will be:

  • From 01/01/2013 to 31/12/2016, the result of dividing the contribution bases of the 240 months (20 years) immediately preceding the month of the causal event by 280, provided that this is a more favourable outcome than would have been reached in keeping with the previous table.
  • From 01/01/2017 to 31/12/2021, the result of dividing the contribution bases by during the 300 months (25 years) immediately preceding the month prior to the causal event by 350, providing that this is also more favourable to them.
  • The foregoing will likewise be applicable to self-employed workers when one year has elapsed form the date when their activity termination benefit has expired (Law 32/2010, passed on 5 August).

In these cases, the following questions will be taken into consideration:

  • Termination of employment for causes not pertaining to the worker, which may occur before or after reaching 55 years of age, is understood to refer to the longest-lasting employment in his contribution history, terminated after the age of 50.
  • The 24 months (not necessarily consecutive), with contribution bases below that accredited in the month immediately preceding that in which employment is terminated, referred to in the previous paragraph, must fall within the period comprising the date of the worker's 55th birthday, or the termination of employment for causes other than the free will of the worker, if after that age, and the month before the month prior to the causal event of the retirement pension.
  • In the case of self-employed workers, for whom a year has elapsed since the date on which their activity termination benefit has expired, the provisions of sections 2 and 3 of  temporary provision eightof the General Social Security Act (LGSS) are applicable contingent on said termination, which has taken place after the worker's 55th birthday, referring to the last activity performed prior to the causal event of the retirement pension.

Updating of the contribution bases:

The contribution bases of the 24 months immediately preceding the month prior to the causal event are taken at their nominal value.

The other contribution bases are updated according to the evolution of the Consumer Price Index (CPI) from the month said bases correspond to the month immediately preceding the one when the period referred to in the previous paragraph begins.

Gap integration:

If the period which has to be used to calculate the BP contains months during which contribution is not mandatory, the  first  48  months will enter the calculation at the minimum base of those existing at each time, and the other monthly figures will be entered at 50% of said minimum base.

For those persons for whom the legislation applicable is that prior to 01/01/2013, by virtue of   temporary provision fourof the LGSS, passed on August, for the purposes of said calculation, gaps in contribution will be integrated by entering the minimum contribution basis in force at any time in the General System for workers over the age of 18.

When there are some months where there was only an obligation to contribute during part of the month, the part during which there was no obligation to contribute shall be integrated as indicated in the previous paragraph, provided that the contribution basis of the first period does not reach the minimum monthly basis specified. In this case, the integration will be increased up to this latter amount.

In the case of workers included in the Special system for domestic employees, from 2012 to 2018, only the periods actually contributed will be taken into account (with no gap integration) to calculate the retirement pension BP.

In the case of workers included in the Special scheme for self-employed agricultural workers, from 01/01/2012 onwards, only the periods actually contributed will be used to calculate the BR (gaps will not be integrated).

For part time, relief and intermittent permanent contracts, it must be taken into account that:

  • Gaps, when there was no obligation to contribute, will be integrated using the minimum contribution basis of those applicable at each time, corresponding to the number of hours on contract on the date that the obligation to contribute was interrupted or terminated. If the obligation to contribute only exists during part of the month, the gap of the remainder of the month when there is no obligation to contribute will be integrated, provided that the corresponding contribution basis does not reach the amount of the aforementioned minimum base.
  • With the exception of periods between seasons or campaigns for workers on an intermittent-permanent contract, the hours or days not worked due to interruptions in employment due to the conditions of the part-time contract itself will not be deemed contribution gaps.

Increases in contribution bases:

Increases in contribution bases occurring in the last two years, if the result of salary increases above the average year-on-year increase in the applicable collective bargaining agreement, or in the absence of such an agreement, in the sector, will not be computed.

Salary increases resulting from the strict application of regulations contained in legal provisions and collective bargaining agreements concerning length of service and regulatory rises in occupational classification, together with those salary increases due to any other reason also regulated in legal provisions or collective bargaining agreements, will be excluded from the foregoing.

Pluri-employment:

The bases for which the various companies have contributed will compute in full; however, the sum of said bases may not exceed the contribution ceiling in force at any time.

Pluri-activity:

When contributions are accredited under various systems, and the worker is not entitled to a pension under one of these systems, the contribution bases accredited in the latter under a pluri-activity system may be added to those in the system where a pension can be claimed, exclusively for determining the BP of the same; however, the sum of said bases may not exceed the contribution ceiling in force at any time.

Cases for exoneration of payments(*):

The following rules will be taken into account for the periods of activity in which contributions have not been paid for common disease and illness for workers on permanent contracts and of the required age and fulfilling contribution requirements to reach 100% of the BP in force at any time:

  1. The bases used will be those which would have been contributed, unless they exceed the result of increasing the average of the contribution bases for the immediately preceding calendar year by the average known variation in the  CPI for the last year, plus two percentage points.
  2. If the contribution bases declared are greater than the average of those from the previous year, increased in accordance with rule 1, that amount is taken as the contribution basis.
  3. In order to calculate the average indicated in rule 1, the contribution bases will be taken for the activity and company for which contribution is exempt and for the working day comparable to the one worked.
  4. If there are no contribution bases in any of the monthly payments of the previous calendar year, the average of the existing contributions is divided by the number of months for these payments.
  5. If there are no contribution bases for the activity subject to payment exemptions, the contribution bases taken are those of the interested party working as an employee during the year prior to the beginning of the exemption, for a working day comparable to the one exempt from contributions.
  6. If there are no contribution bases for the previous year, we take the contribution bases in the first year they do exist, calculating the average as per rule 1 and applying the rules cited in the foregoing sections. Said average will be raised by the average percentage variation of the calendar year or years until reaching the year in which payment exemption commences.

Contribution basis to be taken into consideration in the benefit calculation bases for caring for children or fostered minors:

  • When the period considered contributed for the purposes of benefit for caring for children or fostered minors falls within the calculation period for determining the benefit calculation base, the contribution basis we take into account will be the average of the beneficiary's contribution bases for the 6 months immediately preceding when contributions begin their suspension or, if applicable, when contribution is intermittent, those corresponding to the six months contributed immediately preceding the period computed.
  • It the beneficiary does not have the aforementioned 6 months' contributed, we compute the average of the contribution bases that are accredited, corresponding to the period immediately preceding contribution suspension.


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Percentage applicable from 01-01-2013:

The percentage varies depending on the number of years the individual has been making Social Security contributions. A scale is applied that begins with 50% at 15 years, increasing  from the sixteenth year by 0.19% for each additional contribution month from month 1 to month 248, and by 0.18% for those who pass month 248, with the percentage applicable to the base pension never exceeding 100%, except in cases where the individual accesses their pension at a later age than is applicable to them.

Once this sum is determined, the corresponding sustainability factor is applied. This sustainability factor is applied to Social Security retirement pensions that come into effect from 01-01-2019.

However, until 2027, a gradual, transitional period has been established, in which the above percentages are replaced with the following:

PERCENTAGE – RETIREMENT – YEARS OF CONTRIBUTIONS
PERIOD
OF
APPLICATION
FIRST
15 YEARS
ADDITIONAL YEARS TOTAL
Years % ADDITIONAL
MONTHS
COEFFICIENT    %     YEARS YEARS   %  
2013 to 2019 15 50 1 to 163
83 remaining
0.21
0.19
34.23
15.77
15 50 Total 246 months 50.00 20.5 35.5 100
2020 to 2022 15 50 1 to 106
146 remaining
0.21
0.19
22.26
27.74
15 50 Total 252 months 50.00 21 36 100
2023 to 2026 15 50 1 to 49
209 remaining
0.21
0.19
10.29
39.71
15 50 Total 258 months 50.00 21.5 36.5 100
From 2027 15 50 1 to 248
16 remaining
0.19
0.18
47.12
2.88
15 50 Total 264 months 50.00 22 37 100

Eligibility for the maternity supplement:

Women who have had 2 or more biological or adopted children will be eligible for a maternity supplement consisting of a percentage, applicable to the value of the pension that they earn from 1 January 2016 onwards, calculated as described in the previous sections. This percentage will be 5% if the woman has two children, 10% if she has three and 15% if she has four or more.

The children are taken into account to determine the right to the supplement and the amount, regardless of whether they were born in Spain or abroad.

The pension supplement will not be applicable in cases of voluntary early retirement and partial retirement, referred to, respectively, in articles 208 and 215 of the General Social Security Law.  It will also not be applicable to the SOVI pension.


Percentage applicable to those who fall under legislation prior to 01/01/2013:

The percentage varies depending on the number of years the individual has been making Social Security contributions. A scale is applied that begins with 50% at 15 years, increasing by 3% for each additional year between the sixteenth and twenty-fifth year and 2% from the twenty-sixth year until reaching 100% at 35 years.

SCALE OF PERCENTAGES BY YEARS OF CONTRIBUTIONS
Years of contributions Percentage of the
base rate
At 15 years 50%
At 16 years 53%
At 17 years 56%
At 18 years 59%
At 19 years 62%
At 20 years 65%
At 21 years 68%
At 22 years 71%
At 23 years 74%
At 24 years 77%
At 25 years 80%
At 26 years 82%
At 27 years 84%
At 28 years 86%
At 29 years 88%
At 30 years 90%
At 31 years 92%
At 32 years 94%
At 33 years 96%
At 34 years 98%
At 35 years 100%

The contribution years to be taken into account are those in which the individual has made contributions:

    • To the General Social Security System.

    • To the different Special Social Security Systems.

    • To the former Old Age Insurance and Disability  Systems and/or Labour Union.

    • To the integrated Systems, including those prior to the introduction of these if they count towards the right to the benefits they give rise to.

    • To other Social Security Entities, which act as substitutes for those corresponding to the regime or regimes that are yet to be integrated.

    • Contributions paid to the State Pensioners Regime.(Régimen de Clases Pasivas del Estado).

    • To the Public Administrations and organisations attached to them prior to 01-01-59 by personnel who did not hold civil servant positions.

Rules for calculating the contribution years:

If the contributions were made prior to 01-01-67, all the days for which contributions were made will be taken into account and the total number of days will be divided by 365 to get the number of years of contributions. A fraction of a year cannot be counted as a full year, given that, once the first fifteen years of contributions are completed, the percentage applicable to the pension base increases with each additional month in which contributions are made.

If contributions were made prior to 01-01-67, the number of contribution years is calculated by dividing the total number of contribution days by 365 (without rounding up a fraction of a year to a full year) obtained from the sum of the following contributions:

  • Days of contributions to the General System and other regimes from 01-01-67.
  • Days of contributions to Old Age Insurance and Labour Unions between 01-01-60 and 31-12-66, provided these do not overlap.
  • The bonus days which correspond to the worker, according to the age reached on 01-01-67, as long as contributions are accredited to the Old Age and Disability Insurance and/or Labour Insurance, in accordance with the following scale:

SCALE FOR CALCULATING YEARS AND DAYS OF CONTRIBUTIONS
Age on 01-01-67 Years Days
65 years 30 318
64 years 30 67
63 years 29 182
62 years 28 296
61 years 28 46
60 years 27 161
59 years 26 275
58 years 26 25
57 years 25 139
56 years 24 254
55 years 24 4
54 years 23 118
53 years 22 233
52 years 21 347
51 years 21 97
50 years 20 212
49 years 19 326
48 years 19 76
47 years 18 191
46 years 17 305
45 years 17 55
44 years 16 169
43 years 15 284
42 years 15 34
41 years 14 148
40 years 13 263
39 years 13 12
38 years 12 127
37 years 11 242
36 years 10 356
35 years 10 106
34 years 9 220
33 years 8 335
32 years 8 85
31 years 7 199
30 years 6 314
29 years 6 64
28 years 5 178
27 years 4 293
26 years 4 42
25 years 3 157
24 years 2 272
23 years 2 21
22 years 1 136
21 years 0 250


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  • When a worker is granted a retirement pension at an age above the  ordinary retirement age, at any time and providing that at the ordinary retirement age he had reached the minimum required contribution period  , he will receive an additional percentage for each full additional year of contributions or year legally considered as having been contributed, between the date on which he reached said age and the causal event of the pension, depending on the number of years' contributions are accredited on the first of these two dates.
  • Additional percentage applicable from 01/01/2013:
    • 2% for each full year of contributions, or that is legally considered as contributed, from the date on which he reached the ordinary retirement age in force at any time until the date of the causal event of the pension, when the worker can accredit 25 years contributed on reaching said age.
    • 2.75 % when the worker accredits between 25 and 37 years contributed.
    • 4 % when the worker accredits over 37 years contributed.
  • Additional percentage for people to whom the legislation prior to 01/01/2013 is applicable:
    • 2% for each full year of contributions, or for which it is legally considered contributed, from the date on which the worker reached the age of 65 until the date of the causal event of the pension.
    • 3% when the worker accredits at least 40 years contributed when he reaches the age of 65.
  • The additional percentage obtained will be added to what would generally be awarded to the worker according to the number of years they have contributed. The resulting percentage will be multiplied by the base pension in order to determine the pension amount, which may never exceed the ceiling defined for contributory pensions in the corresponding LPGE.
  • If the amount of the pension awarded reaches the ceiling level without applying the additional percentage or by only applying it in part, the worker will receive:
    • The maximum pension.
    • Furthermore, every year he will be entitled to receive an amount calculated by multiplying the additional percentage (rounded up to the closest unit) not used for determining the pension amount by the maximum pension authorised at any time. The aforementioned amount will be paid a month in arrears and in 14 payments a year.
  • The sum of the amount of the pension or pensions awarded to the worker, calculated on an annual basis, may not exceed the ceiling figure for the contribution basis stipulated at any time, also calculated on an annual basis.
  • This benefit will not be applicable in cases of partial or flexible retirement nor when quotients are used to reduce the retirement age. Therefore, this benefit will only apply to workers who, on the date of the causal event, are awarded a retirement pension at a real age above the legally established age for ordinary retirement.
  • Workers who were members of Mutual Insurance Societies on 1 January or equivalent date:
    • For those beginning to receive a retirement pension at an older age than the legal minimum, the amount of the pension will be calculated in the terms of article 210 of the LGSS.
    • For these purposes, the worker will be awarded an additional percentage for each full additional year contributed, or for each year legally considered contributed, between the date applicable in each case, as per article 205.1.a) of the aforementioned law, and that of the causal event of the pension.

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  • The calculation base for retirement pensions and temporary disability benefit is reached using the general rule.
  • For the purposes of calculating the amount of retirement pensions and temporary disability benefits resulting from common disease and illness, the number of days contributed reached by applying the part-time quotient (letter a, paragraph 2) of article247 of the LGSS) will be increased by multiplying by a factor of 1.5; however, the total number of days may not exceed the period the worker was registered in part-time employment.
  • The percentage to be applied to the respective benefit or pension calculation base will be that given in thegeneral scale (article 210  and  temporary provision nine of the LGSS),  with the following exception:

    When the worker accredits less than 15 years of contributions, considering the sum of the full-time days with the part-time days now raised by multiplying by 1.5, the percentage applicable on the respective calculation base will be equivalent to the result of applying to 50 the percentage which represents the contribution period accredited by the worker over 15 years.

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(*) Exoneration of contributions for workers aged 65 and over:

As of 01/01/2013:

Employers and workers will be exempted from having to pay Social security contributions for common disease and illness, except for temporary disability resulting from these, for salaried employees with indefinite work contracts as well as working members of co-operatives, provided they are in one of the following cases:

  • 65 years of age and 38 years and 6 months contributed.
  • 67 years of age and 37 years contributed.
     

In both the aforementioned cases, the proportional parts of extra salary payments will not enter into the calculation of years contributed.

If, upon reaching the ages mentioned in the previous points, the worker had not contributed  the number of required years in each case, the exemption will be applicable as of the date when the required years of contribution can be accredited in either case.

These exemptions will not be applicable to contributions for workers employed by Public Administrations or in Public Organisations regulated by Title III of Law 6/1997, passed on 14 April, on the organisation and functioning of the General State Administration.

For workers for whom contribution exemptions were applied, provided for in article 112 bis prior to 1 January 2013 and who are entitled to a retirement pension after said date, the period for which said exemptions have been applied will be considered as a period of paid contributions for the purposes of calculating the corresponding pension.

For people to whom the legislation prior to 01/01/2013 is applicable:

Employers and workers will be exempt from Social Security contributions for unemployment, Wage Guarantee Fund, vocational training and for common disease and illness, except for the temporary disability that may result from them, for salaried employees with indefinite work contracts as working members of co-operatives, provided  they are 65 years of age or over and they can accredit 35 years' effective contributions to the Social Security (proportional parts of extra salary payments do not enter into this calculation).

If, upon reaching 65 years of age, the worker had not paid 35 years' contributions, the exemption will be applicable as of the date on which said 35 years' effective contributions can be accredited.

These exemptions will not be applicable to contributions for workers employed by Public Administrations or in Public Organisations regulated by Title III of Law 6/1997, passed on 14 April, on the organisation and functioning of the General State Administration.


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