Amount / Payment

• 52% of the regulatory base, generally.

• 70% of the regulatory base, as long as the following requirements are met for the entire period in which the pension is collected:

1. The pensioner has dependent family members. Dependent family members are considered to exist when:
   
   
   • Children under the age of 26, or older with disabilities, or minors in foster care live with the pensioner. In this case, a disability is deemed to exist when a degree of disability greater than or equal to 33% is certified.
     
   • The annual earnings of the family unit, including those of the pensioner, divided by the number of family members, do not exceed 75% of the minimum professional wage in effect at all times, not including the proportional part of the two extra payments.
     
2. The widowhood pension is the primary or sole source of income, with this requirement being met when the annual amount of the pension is greater than 50% of the pensioner's total earnings.
   
   
3. The pensioner's annual income from all sources does not exceed the amount resulting from adding to the limit that, in each tax year, is expected for the recognition of the minimum payments for contributory pensions, the annual amount that, in each tax year, corresponds to the minimum widowhood pension with family dependents. As of 01/01/2017, the income limit is |€17,460.37 per year (7,133.97 + 10,326.40).
   
   The widow's/widower's pension, which is calculated annually, plus the pensioner's annual earnings, cannot exceed the maximum income indicated in the paragraph above. If they do, the amount of the widow's/widower's pension will be reduced to avoid exceeding the limit.
   
   The three requirements must be met simultaneously. The loss of any of them will lead to the application of 52%, effective from the 1st day of the month following that in which the requirement is no longer met.

Maternity supplement:

In the case of deaths after 31-12-2015, when the beneficiary of the widowhood pension is a woman who has had 2 or more biological or adopted children, she will be eligible for a maternity supplement consisting of a percentage added to the amount of the pension, 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.

• In cases of legal separation or divorce:
  
  When there is a single beneficiary with entitlement to a pension they will receive the full pension amount.
  
  If after a divorce there are several beneficiaries with entitlement to the pension, it will be granted in proportion to the amount of time each of them lived with the originator, but guaranteeing, under all circumstances, that 40% will be granted to the surviving spouse or common law partner with entitlement to a widowhood pension.
  
  Maximum limit: as of 01/01/2010, the amount of the widowhood pension cannot be greater than the compensatory pension. If it is greater, it will be reduced to the compensatory pension amount.
  
  For separated or divorced persons who are not eligible for the compensatory pension, the pension will be granted in proportion to the amount of time spent living with the deceased originator, without prejudice to the limits (40%) that may arise in favour of the spouse or common law partner in the event of multiple beneficiaries.
  
• When the marriage is annulled, the pension will be granted in proportion to the amount of time spent living with the deceased, without prejudice to the limits (40%) that may arise in favour of the spouse or common law partner in the event of multiple beneficiaries.

It is calculated differently, depending on the situation of the  originator (active worker or pensioner) and the cause of death (common or occupational contingency).

Death of permanent disability or retirement pensioners:

The regulating base is the same used to determine the retirement or permanent disability pension of the deceased, to which the corresponding percentage is applied, when appropriate. The result is increased by the adjustments amounts that have been made for widowhood pensions from the date on which the original pension began.

If the deceased was on partial retirement status, the contribution bases corresponding to the period of part-time work are taken into account and increased up to 100% of the amount that the worker would have received in conditions of "full-time work" during that period.

Death of active workers:

• Death due to common contingencies:
  
  The regulatory base is the ratio resulting from dividing the sum of the interested party's contribution bases during an uninterrupted period of 24 months by 28. This period is chosen by the beneficiaries during the 15 years immediately prior to the month before the casual event (death) of the pension.

• Death of worker with active contributor or assimilated contributor status due to a non work-related injury:
  
  If the worker had not completed an uninterrupted contribution period of 24 months in the 15 years prior to the month before the death, the regulatory base will be the most beneficial of the following two bases:

• The base indicated in the point above, or,
• The base resulting from dividing the sum of the minimum contribution bases in the 24 months immediately prior to the death by 28, based on the amount corresponding to the working schedule established in the deceased's last contract.

• Multi-employment:
  
  When contributions are certified in several schemes and eligibility for a pension is not granted in one of them, in multi-employment situations the certified contribution bases in the last scheme may be accumulated in those of the scheme in which pension eligibility exists, only to determine the regulating base, as long as the sum of the bases does not exceed the maximum contribution limit in effect at the time.

• In the cases of exemption from Social Security contributions (*) :
  
  

  For the periods of activity during which contributions for common contingencies have not been made, the following rules will be taken into account:

1. The bases through which the interested party had been making contributions are taken in accordance with the known average variation percentage in the consumer price index (CPI) in the last specified year, plus two additional percentage points, except when the bases are greater than the result of increasing the average of the contribution bases from the previous calendar year.
   
2. If the contribution bases declared were above the average of the previous year, raised as per rule 1, this would be the amount taken as contribution basis.
   
3. To calculate the average cited in rule 1, we use the contribution bases for the activity and company for which he is exempt from contributing and for a similar number of working hours to those the worker is doing.
   
4. If there were some months in the previous calendar year with no contribution bases, the average will be taken of those that do exist, divided by the number of months to which they correspond.
   
5. If there are no contribution bases for the activity which is exempt from payments, we take the contribution bases the worker has for salaried employment made during the year preceding the start of said exoneration, for a similar working day as the one exempt from contributing.
   
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.

• Death due to a work-related injury or occupational disease: it is the ratio resulting from dividing the following totals by 12:

• Daily wage and days of service on the date of the injury or sick leave due to disease, multiplied by 365 days.
  
  For part-time and relief contracts, in which the worker does not provide services every day or when the working day is irregular or variable, the daily wage is the result of dividing the agreed weekly or monthly salary, based on the distribution of the working hours indicated in the contract for each of those periods, by 7 or 30.
  
  For permanent-intermittent contracts, the daily wage is the result of dividing the wages earned by the worker during the same period, by the number of calendar days of the working season up to the date of the casual event.

• Extra payments, benefits or shareholdings, by the total amount in the year prior to the injury or sick leave.

• The ratio that results from dividing the bonuses, supplementary compensation and overtime hours earned in the year prior to the injury, by the number of actual days worked in that period. The result is multiplied by 273, unless the number of effective days in the activity in question is lower, in which case it will be multiplied by the relevant number.
  
  For part-time, relief and permanent-intermittent contracts, the sum of the salary supplements received by the interested party during the year prior to the casual event is divided by the number of effective hours worked during that period. The result is then multiplied by the figure obtained by applying the proportionality coefficient that exists between the standard working day of the activity in question and the working day indicated in the contract to the number 1826.

For workers included in the special System for domestic employees, the RB will be equal to the contribution basis of the domestic worker on the date of the allowance's causal event.

• The pension is paid monthly to recipients with two extra payments per year, which are paid with the June and November payments, except in cases of work-related injury and occupational disease, when they are prorated within the 12 ordinary monthly payments.
  
  
• The pension, including the minimum pension amount, is revalued at the beginning of each year, in accordance with the Consumer Price Index for that year.
  
  
• Minimum monthly amounts based on the age and dependent family members of the beneficiary:
  
  
  • Holder with dependent family members.
  • Holder aged 65 years old or with a disability |>= 65%.
  • Recipient between the ages of 60 and 64.
  • Recipient under the age of 60.
  
  
• The pension is subject to taxation under the terms set forth in the regulations for the Personal Income Tax (IRPF) and is subject, when appropriate, to the general system of tax withholdings, with the following exception: it shall be exempt if due to acts of terrorism.