Amount / Payment

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 eventualities:
  
  The regulating 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 the worker, on active or assimilated contributor status, due to non-occupational injury:
  
  If the worker had not completed an uninterrupted contribution period of 24 months in the 15 years prior to the month before the month of death, the regulating base will be the most beneficial of the following:

• 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.

• Multiple activity:
  
  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 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 by which the interested party had been making contributions are taken in the known average variation percentage of the Retail Price Index (CPI) in the last year indicated, plus two percentage points, except when the bases are greater than the result of increasing the average of the contribution bases in the calendar year immediately beforehand.
   
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.

• Death due to work accident or occupational disease: will be the quotient of dividing the following sums by 12:

• Daily wage and seniority of the worker on the date of the injury or sick leave multiplied by 365 days.
  
  In cases of 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.
  
  In cases of permanent-discontinuous contracts, the daily wage is the result of dividing the wages earned by the worker during the same period by the number of natural campaign days that have passed up to the date of the right-granting 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, except when the number of actual working days in the activity in question is less, in which case the corresponding multiplier is applied.
  
  In cases of part-time, relief and permanent-discontinuous contracts, the sum of the salary supplements received by the beneficiary during the year prior to the right-granting event is divided by the number of hours actually 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 amount of the minimum pension, is reassessed at the beginning of each year, in accordance with the provisions of article 58 of the General Social Security Law and the Royal Decree on the revaluation of pensions published annually.
  
  
• Minimum monthly amounts based on the age and dependent family members of the beneficiary:
  
  
  • Recipient with dependent family members.
  • Recipient with 65 years of age 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 established 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 is exempt if due to acts of terrorism.