Social Security

Amount

The amount of the pension is calculated by applying the relevant percentage to the base pension.

• Regulating base: This is calculated in the same way as a widow's or widower's pension.

• Percentage: 20% of the regulating base.

• If the death was due to a work-related injury (WRI) or occupational disease (OD), each orphan will also be awarded a special payment  of one month of the regulatory base.

• In the event of absolute orphanhood, the benefits corresponding to the orphan will be increased in accordance with the following terms and conditions:

1. When, upon the death of the originator, there is no beneficiary for the widowhood pension, the amount of the orphan's pension will be increased by the amount that results from applying 52% to the regulatory base.
   
   
2. When, upon the death of the originator, there is a beneficiary for the widowhood pension, the orphan's pension may, where appropriate, be increased by the amount that results from applying the percentage of widowhood pension that was not awarded.
   
   
3. When the surviving parent dies and they are a beneficiary of widowhood pension, the percentage of the pension that the orphan had been granted will be increased, adding the percentage that would have been applied to determine the amount of the cancelled widowhood pension.
   
   
4. In any of the events provided for in the three foregoing paragraphs, if there are several orphans with entitlement to a pension, the increase percentage will be distributed among all of them in equal parts.
   
   
5. Under no circumstances will the increases regulated in paragraphs 1 to 4 cause the established limit for death and survival pensions to be exceeded. However, these increases will be compatible with the temporary widowhood pension, and may be granted while the latter is being received.
   
   
6. In the event of death due to WRI or OD , the payment granted to absolute orphans will be increased by the amount that would have been granted to the spouse or whoever would have been the spouse or common-law partner of the deceased. If there are several beneficiaries, the increase will be distributed among all of them in equal parts.
   
   
7. When the beneficiary has had pensions triggered by the father and mother, the established increases may only be granted for one of the parents.

In the event of gender-based violence, when the surviving parent has lost their status as a beneficiary of the widowhood pension, the orphan will be entitled to the increases provided for in the cases of absolute orphanhood.

Likewise, orphans with just one known parent will be considered to be the same as absolute orphanhood.

• Limit of the benefits:
  
  
  
  • If there are several beneficiaries, the sum of the amounts of all the pensions for death and survival may not exceed 100% of the regulatory base, except to guarantee the minimum pension in force at any given time.
    
    This limit is applied to the initial calculation of the aforementioned amounts, but it does not affect future periodical revaluations.
    
    Orphan's pensions will have priority over pensions for other family members for the purposes of the 100% limitation of the regulatory base.
    
    
  • The generally established 100% limit may be exceeded in the event of the concurrence of several orphan's pensions with a widowhood pension, when a percentage of 70% corresponds to the latter, although under no circumstances may the total sum of the orphan's pensions exceed 48% of the corresponding regulatory base (70% + 48% = 118%).
    
    Exceeding the widowhood and orphan's pensions up to 118%, affects not only the triggering events after 01/01/2008 but also those before, effective as of said date.
    
    
  • When there is concurrence of pensions originated by the father and mother, the triggered pensions for each of the the originators can go up to 100% of their respective regulatory base.

UP

Payment

• The pension is paid monthly, with two extra pays each year, paid with the monthly payments for June and November, except in the cases of work-related injury and occupational disease, in which case they are prorated in each of the twelve ordinary monthly payments.

• The pension, including the amount of the minimum pension, is revaluated at the beginning of each year, based on the Consumer Price Index forecast for that year.

• There are minimum monthly amounts guaranteed per beneficiary. In the case of absolute orphanage, the minimum amount is increased with the minimum amount of the widowhood pension for beneficiaries under the age of 60 without dependent family members, and the amount is distributed among the number of orphans, if there are several.

• From 1-1-03, the pension is exempt from the Personal Income Tax (IRPF).

• The pension is paid:

• If the orphan is under the age of 18, to the person charged with their care, as long as they fulfil the obligation to maintain them and educate them, or to the minors guardian, if in a situation of need certified by the responsible public entity.
  
  In no case will the pension be paid to individuals convicted, by final sentence, of committing the felony of aggravated homicide in any of its forms or injuries when the victim of the crime was a spouse or ex-spouse, or in a comparable affective relationship, even without cohabitation, unless they have been reconciled.  

• If the orphan is over the age of 18, it is paid directly to them, unless declared legally incapacitated, in which case it is paid to the beneficiary's guardian.

UP