Special agreement of employers and workers subject to redundancy procedures that include workers of 55 years of age or over

Please follow the link to the Processes and Procedures section to see a simplified version.

Who can sign it?

The special agreement is signed in relation to those redundancy procedures with companies not subject to a bankruptcy procedure that includes workers of 55 years of age or over who was not affiliated to a Mutual Company on 1 January 1967, as referred to in section 15 of article 51 of the Revised Text of the Law on the Workers Statutes of Rights, and it will be signed by the employer and the worker, on the one hand, and the Treasury General of the Social Security on the other.

When the worker reaches 61 years of age, the special agreement will be governed by the regulations that govern the ordinary agreement as regards contribution, updating and causes for the termination of the agreement.

Application filing and deadline

Apply for the Special Agreement by presenting the corresponding form (form TA-0040-ERE) at the Provincial or Administrative  Offices of the Social Security Treasury General during the processing of the layoff.

If you have a digital certificate you can go to the eOffice and send this application form via the internet in the section Register in a special agreement due to a Layoff.

Requirements

- The worker must be included in the redundancy procedure.

- The worker must be 55 years of age or over

- The worker must not have had been affiliated to a Mutual Company on 1-1-67 

Effects

It takes effect:

- From the day following cessation in the corresponding Regime

- From the day following the expiry of the right to unemployment benefits.

Termination of benefits

The special agreement will terminate for any of the following reasons:

a) If, due to the interested parties activity, he or she is included within the field of application of the same Social Security Regime in which the agreement is signed or any other Regime within the Social Security System, as long as the worker or assimilated person who signs it renders his services or exercises his new activity full time or part time, for an indefinite or fixed period, with a continuous or intermittent nature, and the new contribution base which corresponds is equal to or greater than the contribution base of the special agreement.

b) If the interested party acquires pensioner status, due to retirement or permanent disability in any of the Social Security System Regimes.

c) Upon the death of the interested party.

Contribution

Contribution payments will be the exclusive responsibility of the employer and compulsory from the date the Special Agreement takes effect and until the worker reaches 61 years of age.

Once the worker has reached the age of 61 years and until he is 65 years of age, contribution payments will be the worker's responsibility.

Contribution bases

The base is the average of the worker's contribution bases over the last six months of contributed employment.

Under no circumstances will the amount of the contribution base be less than the minimum base nor greater than the maximum base established at any given time in the signatorys original Social Security Regime and for the professional category in which he or she was registered.

Once the signatory has reached 61 years of age, he or she may request an increase in the contribution basis as long as the minimum base has been modified. This must be applied for before 1st October and will take effect as of the 1st day of the following year. 

Calculation of the payment to be paid in

The payments corresponding to these special agreements, determined in accordance with that established under section 2 of the additional thirty-first provision, will be totalled by the Treasury General of the Social Security with regard to each worker until he reaches 61 years of age and for all the contingencies included in the protective action of the special agreement.

Payment method and deadline

The employer may opt between:

- Making a single payment of the contribution payment, in which case, he or she must state this in writing to the Treasury General of the Social Security and deposit the payment within the month following notification by this Common Service of the amount to be paid in.

- Applying to the Treasury General of the Social Security for payment in instalments, in as many annual payments as years remaining for the worker or workers to reach 61 years of age, with a maximum of six years. In this case, the first yearly payment must be made within the deadline of thirty calendar days as from the notification of the amount to be paid in, presenting either joint guarantee sufficient to satisfy the Treasury General of the Social Security or substituting a bank or insurance company, with the consent of that Common Service, the employee's responsibility, in order to respond for the contributions pending.

- The deadline for the payment of the annual instalments after the first payment will be thirty calendar days immediately before the start of the annual period in question.

In any case, these instalments will be paid by standing order in any of the banks entitled to act as collection offices in the terms established in the General Regulations of the Collection of Resources of the Social Security System and its development regulations.

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