Enquiries

Royal Decree 463/2020, of 14 March,  declaring a state of alarm, established the suspension of the calculation of administrative deadlines as of 15 March. Now Royal Decree 537/2020, of 22 May, extending the state of alarm states that, with effect from 1 June 2020, the calculation of these deadlines shall resumed, or shall be restarted, if so provided for in a legal regulation approved during the state of alarm and its extensions (art. 9). This means that administrative deadlines suspended on 15 March will continue to count from 1 June, or will be reinitiated if so provided in a legal regulation approved during this period.

In addition, with effect from 4 June 2020, the suspension of deadlines for the limitation and expiry of administrative rights and actions will be lifted. (art.10)

The terms and deadlines for collection management procedures will resume on  1 June,  in the  administrative scope and,  from  4  June,  also in  the procedural scope with relevance in insolvency procedures involving the Social Security General Treasury.

The issue of administrative documents will  therefore resume:

• Debt claims
• Enforcement orders
• Attachment proceedings
• Any other collection process, either voluntary or enforcement.

All deadlines relating to notifications of administrative documents, both telematic and postal, are also resumed or initiated.

The calculation of deadlines for presenting allegations, providing documentation or filing administrative and legal appeals (the latter from the 4th) are also resumed or initiated.

No request is necessary since the resumption of deadlines is automatically applied according to Royal Decree 537/2020 of 22 March.

The Social Security offers you the following assistance channels depending on your need:

INFORMATION AND GENERAL QUERIES:

If you wish to obtain information or make a general query regarding any of matter managed by the Social Security, you can use our Queries Mailbox, the ISSA virtual assistant or the Social Security website, the Social Security APP or the ISM App if you are a seafarer.

You can also contact our Servicio de atención telefónica:

• For queries regarding benefits(National Social Security Institute -INSS-): 901 16 65 65 and 915 42 11 76 between 9:00 and 20:00 Monday to Friday, excluding public holidays. Information on minimum vital income on 900 20 22 22.
• For queries about affiliation, contributions or payment of debts(Social Security General Treasury -TGSS-): 901 50 20 50 and 91 541 02 91 between 8:30 and 18:30 Monday to Friday, excluding public holidays.

PROCEDURES AND PERSONAL QUERIES:

• SOCIAL SECURITY BENEFITS:

For the filing of Applications and other procedures on pensions and other Social Security benefits, the Services are available in the Social Security e-Officeor in Your Social Security (you need to have a digital certificate or permanent Cl@ve).

For all other communications, you can use the Service for the Filing of written requests and communications at the Electronic Register, which you can access by means of a digital certificate or cl@ve user.

If you do not have a certificate or cl@ve user, there are several services available at the e-Office using a mobile phone number registered with the Social Security, or by providing your ID card and a photo at the time, on the Platform for services without a certificate.

If you are a seafarer you can also access the service for the filing of written requests and communications without the need to identify yourself electronically, for the submission of requests or documentation to the ISM, for procedures relating to seafarers.

• AFFILIATION, CONTRIBUTIONS AND COLLECTIONS AND REPORTS:

If you have a digital certificate or cl@ve, you can obtain your work life report or contribution bases, process your own registrations or deregistrations as self-employed or those of your domestic employee, enquiries about payments and debts with the Social Security or about personal data communicated to the Social Security, by accessing the Social Security General Treasury Portal - Import@ss.

If you do not have these means of identification, you can access via SMS, by entering the code that we send to your mobile phone, if you have provided your number to the Social Security.

If you do not have these means of identification, you may send a request.

You can also carry out these and other procedures through the Social Security e-Office with the same means of authentication.

If you are RED authorised, you can use the electronic channel offered by theAccess to the RED System.

FACE-TO-FACE ATTENTION

The citizen service at the Social Security offices requires an appointment.

Prior appointment for benefits and other procedures: With this service, you can make and manage prior appointments for procedures at Spanish National Social Security Institute (INSS) or Social Marine Institute (ISM) offices open to the public.

OBTAINING DIGITAL CERTIFICATES OR CL@VE

To obtain a digital ID that allows you to access all the Social Security's digital services, you can go to the digital certificate Registration Offices or cl@ve. Find your nearest office. To register in person, you will need to make an appointment and bring your identity document. We will register you in the system so that you can use Cl@ve (PIN and Permanent) or FNMT digital certificate.

A family member, next of kin or a professional who does have a digital certificate or a Cl@ve username may represent you, therefore enabling you to use our electronic services. You must include a signed copy of the standard representation model found in the accompanying documentation for the corresponding electronic service in your application.

If you need to know your Social Security Number (NUSS) access the “Duplicate membership document” service. In the event you do not have it you can find it via this service.
Up until now, electronic Social Security services that allow access with SMS authentication, primarily for accessing reports, required the introduction of information relating to your Social Security Number. In order to facilitate the user's use of electronic services the requirement to report this information has been eliminated, maintaining identity verification with simple information, DNI or NIE and date of birth, in addition to the introduction of a code sent to the mobile phone number that you provided to Social Security.

If you are  receiving birth and childcare benefits and have been included in a job regulation process in which your hours have been suspended or reduced due to an ERTE, your benefits will not be affected until the  end of the birth and childcare leave period.

• If you have been included in ERTE, you will be entitled to birth and childcare benefit, so the first thing you must do is request that the Public Service of State Employment (SEPE) or the Social Marine Institute suspend your unemployment benefit and them apply for birth and childcare benefit from the Spanish National Social Security Institute or the Social Marine Institute.

• The amount of the benefit will be 100% of the base rate of unemployment benefit paid to you by the SEPE or ISM.

• No, in no case will our civil service staff contact you to request you install mobile applications for payments between individuals to pay you arrears or to make regular benefit payments.

• Social Security entities only issue payments by deposit in the bank account provided by you or by issuing a cheque, in the cases provided.

• If you receive a call of this kind, you can inform us by sending the telephone details, description of the situation and your contact details to our Enquiries Mailbox.

• IMPORTANT: If you have a benefit claim in process, we may need to contact you to resolve any issues with the delivery or processing of your benefit. In these cases, the civil servant will identify themself and may give you details about the communication sent by you and the date of sending, as a guarantee that it is an official, legitimate request for details.

• If you have an electronic certificate or Cl@ve, use the relevant service at the e-Office and sign your application electronically.

• If you do not have an electronic certificate or cl@ve, you can use the Social Security application and procedures platform.
• In the latter case, will ask you to insert a photo, taken on the spot, of your face showing your identity document and you will be able to sign your application on screen.

• If the Public Health Service has issued the corresponding confirmation report or, if applicable, discharge report, the INSS will proceed to pay the temporary disability benefit automatically without the need for you to submit the confirmation and/or discharge reports.    
• The period covered by the above-mentioned confirmation and/or discharge reports will be paid with the centralised monthly payroll, as was the case before the extraordinary situation of COVID-19 containment measures.

• However, the National Social Security Institute can only issue payment if the corresponding confirmation and/or discharge reports have been issued beforehand.

• If you do not receive payment, you should contact the Public Health Service (SPS) to find out if the confirmation and/or discharge report has been issued and to resolve, if applicable, the issue of the report, since the SPS is the competent body to issue confirmation and/or discharge reports.

• The full salary on the day of the sick leave will be paid by the employer, regardless of whether or not there has been any actual work done on the day of the medical sick leave.
• From the following day onwards, the entity that protects the professional contingency of the company's workers will be responsible for the temporary disability.

Medical assistance and medical report control will be carried out by the Public Health Service.

• If you are receiving temporary disability benefit  and you are included in an ERTE work cessation or reduction procedure, your measures will not affect you until you are medically discharged.

• You will continue to receive a temporary disability benefit, which will continue to be paid by your employer as a delegated payment.

The benefit for temporary disability will be paid by the Public Service of State Employment (SEPE), by delegation of the Spanish National Social Security Institute (INSS) or by the Social Marine Institute if it involves a seafarer. Its amount will be equal to the unemployment benefit, with the corresponding consumption of benefit days.

In the event that the TD is protected by an MCSS or collaborating company, the SEPE suspends the unemployment benefit and the TD benefit is paid directly by the MCSS or collaborating company.

• The INSS will not issue discharge resolutions after the 365-day duration of temporary disability until the state of alarm ends.

• The issue of temporary disability extension resolutions is also temporarily suspended so the company will continue to pay the delegated benefit until the INSS decides on the incapacitating status of this worker, once the state of alarm ends.

• Therefore, the worker need not complete any formalities to continue receiving temporary disability benefit as the company must continue to make delegated payments as to date until the 365-day duration ends. Neither must the worker request confirmation reports as the Public Health Services is not obliged to issue them after 365 days.

• The company will pay the delegated payment for temporary disability proportional to the part-time working hours, and the Public Service of State Employment (SEPE) will pay the part proportional to unemployment, similar to what happens in cases of pluri-employment.
• The amount to be paid by SEPE will be equal to the unemployment benefit, consuming the relevant days of benefit.

• No, in no case will our civil service staff contact you to request you install mobile applications for payments between individuals to pay you arrears or to make regular benefit payments.

• Social Security entities only issue payments by deposit in the bank account provided by you or by issuing a cheque, in the cases provided.

• If you receive a call of this kind, you can inform us by sending the telephone details, description of the situation and your contact details to our Enquiries Mailbox.

• IMPORTANT: If you have a benefit claim in process, we may need to contact you to resolve any issues with the delivery or processing of your benefit. In these cases, the civil servant will identify themself and may give you details about the communication sent by you and the date of sending, as a guarantee that it is an official, legitimate request for details.

• If you have an electronic certificate or Cl@ve, use the relevant service at the e-Office and sign your application electronically.        

• If you do not have an electronic certificate or cl@ve, you can use the platform Social Security Applications and Procedures Platform.
• In the latter case, will ask you to insert a photo, taken on the spot, of your face showing your identity document and you will be able to sign your application on screen.

• You can change your benefit payment account directly with your financial institution that collaborates with the Social Security. To do so, you must authorise the financial institution to carry out this procedure and they will manage the change directly with the National Social Security Institute. You will receive an sms or email with the confirmation of the account change.
• If you do not have electronic means of identification, you can report the change of benefit payment account in the service Modify bank details of the pension payment | Application and social security procedures.
  

• However, please remember that you can complete this formality with an electronic certificate or Cl@ve, if you have them, or otherwise, represented by a friend or family member with a digital certificate or Cl@ve via this service.
  

• Self-employed workers who maintain their business activity and continue to work in person may benefit from 100% of the retirement pension, even if the working relationship of all employees hired employees has been reduced or suspended due to an ERTE (or for any other reason provided for in Article 45 TRLET), provided that the self-employed worker maintains their contribution obligations.
• This same criterion shall apply if the self-employed worker is exempt from contributions under Article 24 of Royal Decree-Law 8/2020, of 17 March, on extraordinary urgent measures to deal with the economic and social impact of COVID-19.
  

• Recognition of the right to contributory unemployment benefits, even if the worker has not yet accumulated the minimum contribution period necessary.
  
  
• In the event that the contributory unemployment benefits are due to the current extraordinary circumstances, the time in which they are received will not be taken into account when calculating the maximum enjoyment period established by law.
  

A new right to contributory unemployment benefits will be recognised.

The amount shall be 70% of the average of the contribution bases received over the last 180 days of contribution or, failing that, over the inferior period immediately prior to the legal unemployment situation, worked under the labour relationship affected by extraordinary circumstances that have directly resulted in the suspension of the contract or the reduction of working hours.

The duration of benefits being received due to a period of suspension of a work contract or temporary reduction in working hours will be extended until the end of said period.

The same measures have been agreed for those who have the status of working members of labour societies and cooperatives who have filed for unemployment as for workers affected by an ERTE.

In the case of intermittent permanent workers whose contracts have been suspended as a consequence of the impact of COVID-19, but who would otherwise have been working during this period, their unemployment benefits will be reinstated for up to 90 days  when they are once again unemployed.

The current period of extraordinary measures does not imply a reduction in the duration of the right to the corresponding benefits.

During the current period of extraordinary measures, it shall be extended ex officio by the managing entity, so the interested party will not have to submit the request for an extension.

As provided for in final provision ten of Royal Decree-Law 8/2020, of 17 March, this measure shall remain in force until one month after the end of the declaration of the state of alarm, unless the Government decides to extend it by royal decree-law, therefore, until one month after the end of the state of alarm, the ISM shall, on its own initiative, extend all subsidies that may be extended, provided that the previous six-monthly right has expired after 31 January.

After the month following the end of the state of alarm, beneficiaries must submit the application for the extension of the subsidy in accordance with Article 276.2 of the TRLGSS.

During the current period of extraordinary measures, neither payment of the subsidy nor Social Security contributions shall be interrupted even when the mandatory annual tax return is made outside the legally established period.

As provided for in final provision ten of Royal Decree-Law 8/2020, of 17 March, this measure shall remain in force until one month after the end of the declaration of the state of alarm, unless the Government decides to extend it by royal decree-law.

During the period referred to in the preceding paragraph, payment of subsidies for persons over 52 years of age and the Social Security contribution shall be maintained by the ISM even if its beneficiaries do not file the annual income tax return. This shall apply to all subsidies in which the twelve months from the start date of the right or from the date of its last resumption have been expired on or after 23 February 2020.

After this period, persons benefiting from the subsidy for persons over 52 years of age must submit the annual income tax declaration in accordance with the terms laid down in Article 276.3 of the TRLGSS. In the case of persons who had to present the return during the state of alarm, an appointment will be arranged to formalise the return.

Autonomous employment services are adopting new measures to include telephone or online registration. Check the instructions of the public employment service for your autonomous region for renewal of or registration for job offers.

Depending on the social security scheme you belong to it will be SEPE or ISM for sea workers.

• If the worker has been affected by an ERTE, the management of their benefit will be handled between their company and the managing entity.
  
  
  • Public Service of State Employment (SEPE)

    • Information on the application procedure for companies.

  • Social Marine Institute (ISM)

    • Information on the application procedure for companies.

    • Basic guide to collective application for companies.
          

• If the worker is in a situation of unemployment not caused by an ERTE:
  
  
  • If you have an electronic DNI, digital certificate or cl@ve username, you can submit your request online. This service is available via SEPE’s e-Office under “people”, in the “procedures and services” section “online procedures” “Applications for benefits (contributory-subsidy-active insertion income) ”.
    
    
  • If you belong to the Special Scheme for Sea Workers , and  don’t  have an electronic DNI, digital certificate or cl@ve username, you can submit your application via the Social Security e-Office: Filing of written documents, applications, and other documents (Social Marine Institute).
    
    
  • During the current exceptional circumstances you can make your request by phone: Public Service of State Employment (SEPE) telephone service or by calling the ISM if you are a Sea Worker - Telephone directory of the Social Marine Institute (ISM) .
    
    
  • You will be required, if possible, to forward a hand-signed copy of the application form via email. If this is not possible, your DNI/NIE details will be verified. Checks will be carried out if necessary. 

Below is a Basic Guide to communicating MODIFICATIONS  to ERTEs due to the progressive incorporation of activity:

• Basic Guide Modifications ISM Measures
• ERTE variation table diagram
  

Yes, as they resume work you can withdraw them from the ERTE, but maintaining their employment.

• Basic guide END OF ERTE  
• Basic guide WITHDRAWAL FROM ERTE

You can download the following documents from the attached documentation:

• Information sheet
• Collective application template ERTES RD-law 30/2020
• Template collective application for unemployment benefits at the end of the season for permanent-discontinuous workers-RD-law 30/2020
  

A new extraordinary benefit is established for people  who work seasonally and for those who carry out fixed and periodic work that is repeated on certain dates, the duration of which will be until  31 January 2021. Those eligible for this new benefit will be:

• Those who cease to be affected by an ERTE COVID on reaching the date on which their period of activity would have ended. In this case, the company has to submit a collective application on behalf of its employees. They will receive this ordinary benefit even if they have sufficient contributions to qualify for the ordinary contributory benefit.
  
  
• Workers who are or  have been beneficiaries of one or more  of the measures provided for in letters b) to d) of Article 25.6 of Royal Decree-Law 8/2020 if, once exhausted before 31 January 2021, they are still unemployed and are not entitled to receive unemployment benefits at the contributory or assistance level. In this case, it is the workers themselves who must submit the application.
  

For workers affected by ERTE derived from COVID 19, the days that they receive the contributory benefit  from 1 October 2020 until 31 January 2021 will be subtracted from the duration of the benefits that are subsequently recognised whose starting date is prior to 1 October 2026.

However, no such consumption will be made for those who receive a new benefit before 1 January 2022 due to the termination of a fixed-term contract or  due to dismissal for economic, technical, organisational or production reasons,  or for any other reason if the dismissal is unfair.

The amount of the benefit will be 70% of the regulatory base, without prejudice to the maximum and minimum amounts of unemployment benefits, and regardless of whether more than 180 days of benefit have been received.

As of 30th September 2020, the amount of benefits granted to persons affected by ERTE shall not be reduced by the proportionate part of the hours worked in other jobs held on the date on which they were affected by the ERTE.

• Employees affected by ERTE who have had the proportional part of the time worked in other jobs deducted from their benefits are entitled to financial compensation in a lump sum.

• Companies with workers affected by temporary lay-offs processed in accordance with the provisions of Articles 22 or 23 of Royal Decree-Law 8/2020 of 17th March 2020, which are in force on 30th September 2020, must submit a new collective application for unemployment benefits before 20th October 2020. Companies must send the file with the periods of activity (XML) of the workers in September 2020, before 20 October.

• Companies that, in the temporary employment regulation procedures  for the reasons set out in Article 23 of Royal Decree-Law 8/2020, of 17 March, notify the labour authority of their decision after 30 September 2020, must submit a collective application for unemployment benefits within fifteen working days following the date  of the legal unemployment situation. These workers will receive the benefit provided for in article 25.1 of Royal Decree-Law 8/2020 until 30 January 2021 at the latest, even if they do not have sufficient contributions to do so.

• Those affected by the ERTE  regulated in articles 22 and 23 of Royal Decree-Law 8/2020, of 17 March, and those who have been affected as of 1 July,  or will be affected as of 1 October 2020 by  temporary employment regulation proceedings due to force majeure arising from COVID 19 as a result of the adoption of new restrictions or containment measures (due to a new spike) may receive or continue to receive the unemployment benefit until 31 January 2021 provided for in section 1 a) of article 25 of Royal Decree-Law 8/2020, of 17 March, even if they lack sufficient contributions to do so, provided that the start of the employment or corporate relationship was prior to 18 March 2020.

As a general rule, in cases of suspensions of contracts or reductions to working days, companies are obliged to pay their contributions.

Royal Decrees-Law 8/2020, of 17 March,  18/2020, 12 May,  and 24/2020, 26 June,  exceptionally provide that in ERTEs  authorised based on temporary force majeure linked to COVID-19,  as well  in employment adjustment plans for economic, technical, organisational or production causes (ETOPs), the company shall be exempt from paying the business contribution, including contribution for unemployment, Wage Guarantee Fund and Vocational Training, with the percentages and terms provided for in the above mentioned regulation.

In the case that working hours are reduced, companies are obliged to pay their own and the employee's contributions for the part of the working day in which the activity is carried out, and they are exempt from paying the contributions for the part of the working day not carried out.

Exemption rates will vary depending on whether the company, as of 29 February 2020, had 50 or less, or more, employees registered in the Social Security.

For the duration of the period of suspension of contracts or reduction of working hours.

Generally no: However, if during the period in which the contract is suspended, the worker does not receive the corresponding unemployment benefit, they must de-register from Social Security. Once the suspension has ended, they must re-register for Social Security.

Yes.

If, during the period in which the contract is suspended, the worker does not receive the corresponding unemployment benefit, they must de-register from Social Security. Once the suspension has ended, they must re-register for Social Security.

If, during the period in which their working day is reduced, the worker does not receive the unemployment benefit corresponding to these shorter days, they must only remain registered for the Social Security corresponding to the hours they have worked.
Royal Decree-Law 8/2020 determines that working people affected by these Temporary Employment Regulations (ERTEs) are entitled to the contributory unemployment benefit even if they do not have the necessary minimum occupation period stated. Furthermore, the duration of this benefit is not calculated for the purpose of using the maximum periods for these benefits.

It should be noted that during the period of validity of the extraordinary public health measures taken by the authorities to combat the effects of the spread of COVID-19, applications for the unemployment benefit made outside the legally established time limits shall not incur a reduction in the duration of entitlement to the corresponding benefit.

Through the usual variation of data procedures in the area of affiliation.
Depending on the rules laid down in the application regulation, notification shall be sent as follows:

1. Exemptions due to ERTEs for the months of  MARCH-APRIL listed in RDL 8/2020.

   The communication will be made by reporting in the AFI file, or through the online contract modification service, the V, W or X values, as appropriate, of the TYPE OF INACTIVITY field, as well as the starting date of the situation.

   ‘V’ is used to communicate situations involving the suspension of the work contract, ‘W’ is used to communicate situations involving the reduction of working days and, finally, ‘X’ is used to communicate situations in which a reduction of working days and a part-time strike are both found.

   In the case of ‘W’s and ‘X’s, the part-time coefficient identifying the part of the working day actually worked must also be reported.

   Once the suspension of the employment contract or reduction of the working day is over, the TYPE OF INACTIVITY field must be communicated.

2. Exemptions due to ERTEs for the months of  MAY-JUNE listed in RDL 18/2020.

   Depending on the situation of each worker, the relevant notifications must be sent as detailed below:

   i. Notification of the situation of workers whose contracts remain suspended
   Will continue to be identified with the values V, W or X  in the TYPE OF INACTIVITY field, as appropriate, regardless of whether the company is in full or partial force majeure. Therefore, no specific notification regarding affiliation must be sent regarding these workers until they resume their activity, in full or in part, or increase their previously reduced working hours.
   Regardless of the above, the Sworn Statement of Total or Partial Force Majeure must be sent for all exemptions to apply.
   ii. Notification of  the situation of workers  resuming their full or  partial activity in situations of force majeure
   For workers resuming their activity from the moment the company changes to a situation of partial force majeure and which, therefore, have made the relevant sworn statement with the date activity could be resumed- corresponding responsible declaration with the date on which the activity could be restarted (Cause for Unusual Contribution 059), the content of the TYPE OF INACTIVITY field regarding affiliation must be changed by the usual procedures, replacing values V, W or X, as appropriate, with values R-TOTAL ACTIVE.WORK. or S- PARTIAL ACTIVE WORK.

   iii. Notification of the situation of workers  who, having been reinstated, return to a situation of suspension or reduced working hours.
   This will be notified by changing, regarding affiliation, the content of the TYPE OF INACTIVITY field, replacing  values R or S, as appropriate, with values Y- TOTAL SUSPENSION or U- PARTIAL SUSPENSION.

3. Exemptions due to ERTEs for the months of  JULY-AUGUST AND SEPTEMBER listed in RDL 24/2020.

   In addition to presenting the sworn statement, workers, the period of suspension or reduced working hours and resumption of activity affected by the different types of employment adjustment plans must be identified using the values in the TYPE OF INACTIVITY field reported in the BNR 16/2020, of 16 July.

   Below is a table comparing the new TYPE OF INACTIVITY field values.
   

   Table comparing new values of the field
   TYPE OF INACTIVITY

   TYPE OF INACTIVITY	CAUSE OF UNUSUAL CONTRIBUTION
   	CPC 59	CPC60		CPC61	CPC62
   TOTAL SUSPENSION	V	A1	E	A7	B4
   PARTIAL SUSPENSION	W	A2	F	A8	B5
   PAR.SUS.+STRIKE	X		G
   TOTAL REINSTATEMENT	R	A3		A9	B6
   PARTIAL REINSTATEMENT	S	A4		B1	B7
   TOTAL SUSPENSION	Y	A5		B2	B8
   PARTIAL SUSPENSION	U	A6		B3	B9

These situations can be reported from the day the situation starts until the penultimate day of the following month.

Yes. The payment of contributions of the contribution account code (CCC), where the workers affected by these situations are registered, must be made within the established time periods.

No. The TGSS will automatically calculate the exempted and non-exempted quotas according to the data in the General Affiliation File for each worker. To do this, the user must first communicate the type of inactivity in the area of affiliation.

A receipt will be generated for the exonerated party and another receipt for the non-exonerated party.

In the case of employment contract suspensions reported using a ‘V’ in the TYPE OF INACTIVITY field, the General Treasury of Social Security will automatically apply the contribution exemption depending on the number of workers registered on 29 February 2020.

In the case of reductions in working hours reported using a ‘W’ or ‘X’ in the TYPE OF INACTIVITY field, the contribution for the period of activity will be made in accordance with the general rules applicable to part-time contracts, and therefore the number of hours of work carried out in the period of reduction of the working day must be communicated within the scope of the contribution. With regards to the contribution for the period of inactivity due to the reduction in working hours, the General Treasury of Social Security will automatically apply the exemption from contributions according to the number of workers registered on 29 February 2020.

In the case of total suspension of the employment contract due to COVID-19 duly reported  with the relevant values in the TYPE OF INACTIVITY field, the Social Security General Treasury will automatically apply the contribution exemption depending on the number of workers registered in the Social Security on 29 February 2020.

In the case of reductions in working hours or partial suspensions of employment contracts linked to COVID-19 reported with the relevant values in the TYPE OF INACTIVITY field, the contribution for the period of activity will be made in accordance with the general rules applicable to part-time contracts, and therefore the number of hours of work carried out in the period of reduction of the working day must be communicated within the scope of the contribution. With regards to the contribution for the period of inactivity due to the reduction in working hours, the General Treasury of Social Security will automatically apply the exemption from contributions according to the number of workers registered on 29 February 2020.

In the case of a reduction in working hours (partial ERTE) the fixed-amount bonuses shall be applied to the non-exempt quota and the excess to the exempt quota.

Requirements for applying exemptions for ERTE due to force majeure or regulated employment adjustment plans for economic, financial, organisational or production causes -ETOP-, the latter in RDL 24/2020, linked to COVID-19 vary depending on the circumstances  of the company and each of the workers, as well as the period in which it intends to apply contribution exemption.

1. Requirements for applying exemptions provided for in Royal Decree-Law 8/2020, for applying exemptions for ERTE due to force majeure for COVID-19, for the months of March and April
   Applying the exemptions provided for in Royal Decree-Law 8/2020 requires you to identify each worker affected by the ERTE due to force majeure by reporting the relevant values in the TYPE OF INACTIVITY field.
2. Requirements for applying exemptions provided for in Royal Decree-Law 18/2020, for applying exemptions for ERTE due to force majeure for COVID-19, for the months of May and June
   Unlike with Royal Decree-Law 8/2020, in order to apply the exemptions provided for in Royal Decree-Law 18/2020, you must not only identify the workers affected by the ERTE due to force majeure by reporting the relevant values in the TYPE OF INACTIVITY field, pursuant to the provisions of  Article 4.3, the company must also notify the Social Security General Treasury that it is:
   • • In a situation of total force majeure derived from COVID-19 because it is affected by the causes referred to in article 22 of Royal Decree-Law 8/2020 that prevent resumption of its activity, or
     • In a situation of partial force majeure derived from COVID-19 from the moment the causes reflected in article 22 of Royal Decree-Law 8/2020 allow the partial resumption of its activity.
       This notification shall be sent in a sworn statement using the RED System on the continuation of total force majeure –Cause for Unusual Contribution 058- or on the beginning of partial force majeure –Cause for Unusual Contribution 059. The sworn statement must be submitted, for each contribution account code and accrual month, before the request for the calculation of the corresponding contribution settlement.
       Exemptions shall not apply without submitting this sworn statement.
3. Requirements for applying exemptions for ERTE due to force majeure for COVID-19 provided for in Article 4.1 of Royal Decree-Law 24/2020 for the months of July, August and September
   As provided in  Royal Decree-Law 18/2020, to applying exemptions for the months of May and June, Royal Decree-Law 24/2020 requires the submission of a sworn statement on total force majeure –Cause of Unusual Contribution 58– or Partial Force Majeure –Cause for Unusual Contribution 59.
   These sworn statements must be submitted using the RED System.
4. Requirements for applying exemptions for ERTE due to economic, technical, organisational or production causes provided for in Article 4.2 of Royal Decree-Law 24/2020
   Companies that decided to spending contracts or reduce working hours due to economic, technical, organisation or production causes related to COVID-19, with the special features referred to in Article 23 of Royal Decree-Law 8/2020, of 17 March, must submit a sworn statement on the continued validity of the employment adjustment plan -Cause for Unusual Contribution 60.
   Therefore, companies that decided  to suspend contracts or reduce working hours due to economic, technical, organisational or production causes related to COVID-19 shall not be entitled to exemption and need not submit the sworn statement after the entry into force of Royal Decree-Law 24/2020 of 26 June.
   This sworn statement must be submitted using the RED System.
5. Requirements for applying exemptions for ERTE due to economic, technical, organisational or production causes -ETOP- provided for in Royal Decree-Law 24/2020, when it begins after finalising an employment adjustment plan due to force majeure based on Article 22 of Royal Decree-Law 8/2020
   Companies with an employment adjustment plan due to economic, technical, organisational or production causes -ETOP- related to COVID-19, when the effects of the plan began after finalising an employment adjustment plan based on the cause provided for in Article 22 of Royal Decree-Law 8/2020, must submit a sworn statement -Cause for Unusual Contribution 61.
   This sworn statement must be submitted using the RED System.
6. Requirements for applying exemptions for ERTE due to force majeure beginning after 1 July 2020 as provided for in section 2 of additional provision one of Royal Decree-Law 24/2020
   Companies and entities which, after 1 July 2020, cannot develop their activity due to the adoption of new restrictions or containment measures imposed on any of its work centres, following the authorisation of a workforce adjustment plan due to force majeure based on the provisions of Article 47.3 of the Workers' Statute, must submit  a sworn statement –Cause for Unusual Contribution 62.
   This sworn statement must be submitted using the CASIA application, filling out the form provided for the user.
   Along with the sworn statement form, they must provide the ruling by the labour authority authorising the workforce adjustment plan due to force majeure.
   

In the case of a reduction in working hours (partial ERTE) the fixed-amount bonuses shall be applied to the non-exempt quota and the excess to the exempt quota.

Companies waiving the workforce adjustment plan before the labour authority must  notify this express waiver to the Social Security General Treasury through the RED System - Cause for Unusual Contribution 63.

Notifying the express waiver means that termination of the employment contract suspension or reduced working hours need not be reported for each of the workers affected by the workforce adjustment plan, leaving the TYPE OF INACTIVITY field blank as this action will automatically be taken by the system.

In accordance with Article 5.2, trading companies or other legal entities that opt for workforce adjustment plans related to COVID 19 and use the public resources allocated to them, may not distribute dividends for the fiscal year in which these workforce adjustment plans apply, except if they have paid the amount corresponding to the exemption applied to social security contributions in advance and have waived it.

Waiver of exemptions in order to distribute dividends must be notified to the Treasury using the CASIA application, filling out the form provided for the user.

This notification must be sent using the CASIA application, filling out the form provided for the user.

Presenting this waiver entails requesting the Social Security General Treasury to update the above mentioned settlements in order to pay the sums arising as a result of the new calculation.

This restriction on distributing dividends does not apply to entities which, as of 29 February 2020, had less than fifty workers or similar registered with the Social Security.

Companies engaged in activities within the tourism sectors, excluding those in the public sector but including those in commerce and hospitality, provided that they are linked to the tourism sector, and which are engaged in productive activity during the months of February, March, April, May and June and which hire or maintain the employment of workers with permanent seasonal contracts during those months.

The discount involves 50% of the employer’s social security contributions for common contingencies, as well as for the concepts of joint collection of unemployment, Fogasa and vocational training.

The rebate regulated in Article 13 of Royal Decree-Law 7/2020  and extended in additional provision four of Royal Decree Law  25/2020 shall apply throughout the national territory to the months of February, March, April, May, June, July, August, September and October 2020,  except in the autonomous regions of the Balearic Islands and the Canary Islands, where during the months of February and March 2020, the rebate set out in Article 2 of Royal Decree Law 12/2019 of 11 October, adopting urgent measures to alleviate the effects of the opening of Thomas Cook business group insolvency proceedings will apply.

In order for the rebate established for this group to apply, the company is required to submit the sworn statement. This  sworn statement consists of noting value 017-TOURISM-COMMERC-HOSPITALITY.C/INTERMIT.PERM.TOURISMCATE.C.INTER.P- in the CAUSE FOR UNUSUAL CONTRIBUTION field, for each CCC and accrual month affected.
The sworn statements referred to in this article must be submitted using the Social Security Electronic data transfer system (RED System), regulated in Order ESS/484/2013, of 26 March.

Additionally, for the workers to whom it is applicable, value 420 in the ADDITIONAL SITUATIONS field must be filled in with the following specifications:

• Workers for companies not based in the Autonomous Regions of the Balearic Islands and the Canary Islands during the months ofFebruary, March, April, May, June, July, August, September and October 2020 (RDL 7/2020 and RDL 25/2020):
  • A single TYPE SAA 420 record DATED FROM February will be sufficient. A TYPE SAA 420 record can also be made for each of the months indicated. In other words, they can be entered independently.
• Workers for companies based in the Autonomous Regions of the Balearic Islands and the Canary Islands:
  • The stimulus for February and March for companies based in the Autonomous Regions of the Balearic Islands and the Canary Islands, already subsidised pursuant to Article 2 of Royal Decree-Law 12/2019 of 11 October, are excluded from this regulation (RDL 7/2020) , and therefore urgent measures are being taken to mitigate the effects of the opening of insolvency proceedings by the Thomas Cook business group.
  • Under Royal Decree-Law 7/2020 and Royal Decree-Law 25/2020, the corresponding rebates for the months of April, May and June, July, August, September and October 2020 apply. To identify these workers who are registered between the months of April and June 2020, value 420 of the TYPE SAA field DATED FROM February or March will be sufficient. However, as previously indicated, a TYPE SAA 420 record can also be made for each month with deduction.
    

Companies must note value 017 - TOURISM-COMMERC- HOSPITALITY C/INTER. PERM., using the RED SYSTEM, for CCCs with value 79xx in the ECONOMY ACTIVITY (CNAE) field.

On the other hand, users of the  Social Security Treasury General or ISM will be able to record this value in the CCCs with activities in the commerce and hospitality sector (55xx and 56xx) of the CNAE field.

Exceptionally, companies with CCCs belonging to the Autonomous Region of the Balearic Islands may note in the records value 017 in the CAUSE FOR UNUSUAL CONTRIBUTION field for CCCs with CNAE values 79xx, 46xx, 47xx, 55xx and 56xx.

• This value may be entered from 25 March.
• For the months of February and March 2020, the deadline to enter this value will be extended to 29 April 2020.
• For April, May and June 2020, the deadlines will be as follows:
  Prior communication: up to 60 days from the DATE OF registering TYPE SAA 420.
  All other communications: For the entire calendar month corresponding to the START DATE and up to the penultimate day of the Regulatory Payment Period.

No, this deduction will be calculated automatically by the system once the additional 420 situation has been reported. In the event that the payment has already been confirmed, you must mechanize the additional situation and request the correction of the credit in order for the deduction to be applied to that payment.

If the action indicated in the previous paragraph could not be performed at the time the value 420 was available to enter, the corresponding payment return can be requested.

The entry, by the authorised REDs, of records with a value of 420 constitutes a sworn statement that each and every one of the requirements for access to that benefit is fulfilled and that none of the exclusions that would determine non-access to it are present.

Records with a value of 420 should only be entered when each and every one of the conditions and requirements set out in the aforementioned Article 13 of Royal Decree-Law 7/2020 or additional provision four of  Royal Decree-Law 25/2020, as well as in the other applicable regulations for access to and maintenance of payment deductions, and when any of the exclusions applicable to the benefit in question do not apply.

No, this is a different and supplementary benefit, as contained in Royal Decree-Law 8/2020, regarding extraordinary urgent measures to combat the economic and social impact of COVID-19 (ARTICLE 17). The amounts, duration and access requirements have been modified, among other elements, with the aim of assisting a greater number of beneficiaries.
The validity is limited to one month following the entry into force of Royal Decree 463/2020, which declared the state of emergency to manage the crisis caused by COVID-19.
If the state of emergency is extended beyond the initial month, the benefit will end on the last day of the month in which the state of emergency is lifted.

Self-employed or freelance workers whose activities have been suspended by the declaration of the state of alarm (according to the annex to RD 463/2020),

Or, in other cases, when the turnover in the month prior to that for which the service is requested is reduced by at least 75% in relation to the average turnover for the previous six-month period.

Yes, those who employ workers and have had to close due to the state of emergency or have suffered a reduction in their turnover of at least 75% can present an ERTE for their workers and request this supplementary benefit for themselves.

• To be affiliated to and registered with Social Security on the date of the declaration of the state of alarm (14 March 2020), either in the System for the Self-Employed or, if applicable, in the Special System for Sea Workers.
  
  
• Only in the event that their activity has not been suspended due to the declaration of the state of alarm, must they prove that their invoicing has been reduced by at least 75% compared to the calendar month prior to that in which the service is requested in relation to the average invoicing of the calendar half year prior to the declaration of the state of alarm.
  
  
• Be up to date with Social Security contribution payments. However, if on the date of the suspension of the activity or the reduction of the invoicing this requirement is not met, the managing body will invite the self-employed person to pay the fees due within a non-renewable period of 30 calendar days. The regularisation of the overdraft, once accredited, will produce full effects for the acquisition of the right to protection.
  
  
• Unlike the ordinary termination benefit, no 12-month contribution period is required to qualify for the benefit.

During the period of receipt of the extraordinary benefit for cessation of activity, self-employed workers who suspend their activity must not process the cancellation of their Social Security registration and continue to register their economic activity with the Treasury.

If the right to the benefit is due to a 75% reduction in invoicing in the month prior to the month in which the benefit is requested in relation to that of the previous six-month period, they must in any case remain registered with the corresponding Social Security system, so that the exceptional regulations of RDL 8/2020 can be applied to them.

During the period of receipt of the extraordinary benefit for cessation of activity, self-employed workers who suspend their activity must not process the cancellation of their social security registration, and must therefore continue to be registered in the self-employed system.

No. Once the duration of the benefit has elapsed, the benefits in the contribution that were enjoyed prior to the concession of this benefit will again be applicable, where appropriate.

No. This period is understood as being contributed for according to Article 17 of RDL 8/2020.

No, this time will not reduce the periods for benefits for cessation of activity to which the beneficiary may be entitled in the future.

Paid contributions which overlap with any of the days during the period in which you are entitled to the supplementary benefit have been refunded by the Treasury.
Resolution of the recognition of the right to the refund has been notified in the SEDESS and the amount has been paid to the same bank account where the  charge was made.
If the refund has not been processed, you can request it through the relevant SEDESS service.

As above, these workers will be entitled to the benefit if they can demonstrate a fall in turnover of at least 75%, as long as there is no discrepancy between the benefit and the activity.

The amount shall be determined by applying 70% to the base rate, which is calculated in the same manner as for the ordinary benefit for the cessation of activity: in other words, the average of the base rates contributed during the continuous 12-month period immediately preceding the application.

As a 12-month contribution period is not required for access to the benefit, when this period is not demonstrated, the amount of the benefit shall always be equivalent to 70% of the minimum contribution basis of the program for self-employed workers, which shall also apply to maritime workers (70% of €944.35=€661.04).

It will last for one month and will be extended until the last day of the month in which the state of alarm ends in the event that this situation is extended beyond the established month.

In addition, the time for which they are paid shall be deemed to be paid and shall not reduce the periods of severance pay to which they may be entitled in the future.

Eligible workers shall have the right to receive the benefit with effect from 14 March 2020, the date on which RD 463/2020 declaring the State of Emergency entered into force.

Those whose activity is among those suspended by RD 463/2020:

• Benefit application and affidavit.
• Application RD-Law 8/2020, of 17 March-COVID-19
• Responsible declaration RD-Law 8/2020, of 17 March-COVID-19
  
• Form 145 with the payer’s data.
• Photocopy of DNI/NIE/Passport
• Bank account number, IBAN code.
• The last two contribution receipts.
• Family book in the case of dependent children.

In addition to this documentation, when the reason for the service is a reduction in turnover, you must provide proof of this reduction. The form on the website will indicate the documentation to be submitted in each case.

To the Social Security Mutual Society Partner with whom you have coordinated safeguards in the event of cessation of activity, or the corresponding managing body for the Social Marine Institute or Public Service of State Employment.

No, the compatibility regime established by that Royal Decree-Law does not affect this extraordinary benefit for termination of activity.

This benefit shall be compatible with any other social security benefit that the beneficiary might be receiving and is compatible with the performance of the activity he or she was conducting.
 
With regard to self-employed workers included in the Special Scheme for Sea Workers, the cessation of activity allowance shall be incompatible with the collection of benefits for the standstill of the fleet.

1. Prestación extraordinaria de cese de actividad para trabajadores autónomos por suspender todas sus actividades como consecuencia de resolución de autoridad competente como medida de contención del virus COVID-19(Art.13.1,Real Decreto-Ley 30/2020)
2. Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary benefit provided for in the fourth additional provision of Royal Decree-Law 30/2020 or to the severance benefit regulated in articles 327 et seq. of the General Social Security Law, because they do not meet the qualifying conditions required by the law (Art. 13.2 Royal Decree-Law 30/2020, of 29 September).
3. Extraordinary severance benefit due to cessation of activity for seasonal workers (RD-Law 30/2020 of 29 September. Art. 14).
4. Severance benefit due to cessation of activity for self-employed workers compatible with self-employment (Fourth Additional Provision RD-Law 30/2020 of 29 September).
5. PROLONGATION OF THE BENEFIT FOR THE CESSATION OF ACTIVITY CAUSED UNDER ARTICLE 9 OF ROYAL DECREE-LAW 24/2020 AND SELF-EMPLOYMENT (Fourth Additional Provision of Royal Decree-Law 30/2020 of 29 September)

Royal Decree-Law 30/2020 of 29 September on social measures in defence of employment.

1. Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus. (Art. 5 Royal Decree-Law 2/2021, of 26 January).
2. Extraordinary severance benefit due to cessation of activity for self-employed workers who are not entitled to the ordinary severance benefit provided for in article 7 of Royal Decree-Law 2/2021 or to the severance benefit regulated in articles 327 and following of the revised text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of 30 October (Art. 6 Royal Decree-Law 2/2021, of 26 January).
3. Entitlement to unemployment benefit due to cessation of activity compatible with self-employment (Art. 7 RD- Law 2/2021 of 26 January).
4. Extraordinary severance benefit due to cessation of activity for seasonal workers (Art. 8 RD Law 2/2021 of 26 January).
5. Extension of the extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus, as provided for in Article 13.1 of Royal Decree-Law 30/2020 of 29 September on social measures in defence of employment (Second Transitional Provision RD Law 2/2021 of 26 January).

23. What are the measures approved for the protection of self-employed workers by the RD-law 2/2022, of 22 February, adopting urgent measures for the protection of self-employed workers, for the transition towards the structural mechanisms for the defence of employment, and for the economic  and social recovery of the island of La Palma, and extending certain measures to deal with situations of social and economic vulnerability?

Art. 2. Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a decision by the competent authority as a measure to contain the spread of the COVID-19 virus.

CHARACTERISTICS

• Self-employed workers who are obliged to suspend all their activities as a consequence of a decision taken by the competent authority as a measure to contain the spread of the COVID-19 virus, or maintain for the same reasons the suspension of their activity started before 01 March 2022.
• As of 01 March 2022
• Cooperative worker-members who have opted to register as self-employed workers in the corresponding special scheme will also be entitled to this special benefit, provided that they meet the requirements set out in this article.

REQUIREMENTS

a) Be affiliated and registered in the RETA or, where applicable, in the RETAMAR, at least 30 calendar days before the date of the decision to suspend the activity and, in any case, before the start date of the suspension when this has been decreed prior to 1 March 2022.

b) Be up to date with Social Security contribution payments.

AMOUNT

• General: 70% MINIMUM CONTRIBUTION BASIS
•  Persons living together at the same address, united by a family relationship or similar cohabitation unit up to the first degree of kinship by blood or affinity and two or more members entitled to this benefit: 40% MINIMUM CONTRIBUTION BASIS

CONTRIBUTION

• During the time that the activity is suspended, the self-employed worker will remain registered in the corresponding special system and will be exempt from the obligation to pay contributions. Exemption from the payment of contributions will run from the first day of the month in which the activity closure measure is adopted, or from 01 March 2022 when the suspension of activity initiated prior to this date is maintained, until the last day of the month following the month in which the measure is lifted, or until 30 June 2022 if the latter date is earlier.
• The contribution base applicable during the entire period of receipt of this special benefit shall in any case be the one established at the time when the benefit is paid.

APPLICATION PERIOD - ACQUISITION OF THE RIGHT AND DURATION

Recognition of the benefit may be requested within the first 21 calendar days following the entry into force of the agreement or resolution to close the activity or before 21 March when the suspension of activity has been agreed prior to 01 March 2022 and the extraordinary benefit referred to in Article 9 of Royal Decree-Law 18/2021, of 28 September, is not being received.
Entitlement to the benefit will commence on the day the adoption of the activity closure measure by the competent authority is made effective, or from 1 March 2022 when the suspension of activity initiated prior to this date is maintained.
If the application is submitted after the deadline, entitlement to benefit will start on the first day of the month following the month of the application. In such cases, the worker will be exempt from the obligation to pay contributions from the day on which they are entitled to the benefit.
The benefit will be paid for a maximum of four months, and entitlement will end on the last day of the month in which it is agreed that the measures will be lifted or on 30 June 2022, whichever is  earlier.

INCOMPATIBILITIES

• Receipt of the benefit is incompatible with the exemption from contributions established in Article 1 of Royal Decree Law 2/2022.
• Receipt of the benefit is incompatible with receipt of remuneration for work as an employed person, unless the income from work as an employed person is less than 1.25 times the amount of the SMl;
• With the performance of another activity on a self-employed basis;
• With the receipt of income from the company whose activity has been affected by the closure;
• With the receipt of a Social Security benefit except for that which the beneficiary was receiving as it was compatible with the performance of the activity they were carrying out.
• With regard to self-employed workers included in the Special Scheme for Sea Workers, the benefit for cessation of activity will also be incompatible with aid for the standstill of the fleet. Without prejudice to this, in the event of receiving such aid, and subject to proof of this, self-employed workers shall also be exempt from the obligation to pay contributions under the terms indicated for this benefit.

Solicitud art. 2 R-D Ley 2/2022

Declaración responsable art 2 R-D Ley 2/2022.pdf

• Art. 9. Prestación extraordinaria cese actividad autónomos afectados por suspensión temporal como consecuencia de resolución autoridad competente (COVID-19)
• Art. 10. Prestación por cese de actividad compatible con el trabajo por cuenta propia.
• Art.11. Prestación extraordinaria cese actividad autónomos que ejercen actividad y a 30 septiembre 2021 vinieran percibiendo alguna de las prestaciones cese actividad previstas en los artículos 7 y 8 del RD Ley 11/2021
• Art.11. Prestación extraordinaria cese actividad autónomos que ejercen actividad y a 30 septiembre 2021 vinieran percibiendo alguna de las prestaciones cese actividad previstas en los artículos 7 y 8 del RD Ley 11/2021, of 27 May, on urgent measures for the defence of employment, economic reactivation and the protection of self-employed workers and who cannot qualify for the ordinary benefit for cessation of activity provided for in article 10 of this Royal Decree-Law.
• Art.12. Prestación extraordinaria de cese de actividad para trabajadores de temporada.
• DISPOSICION ADICIONAL SEXTA. Medidas extraordinarias de Seguridad Social para los trabajadores autónomos afectados por la erupción volcánica registrada en la zona de Cumbre Vieja en La Palma.

Prórroga de las medidas extraordinarias de Seguridad Social para los trabajadores autónomos afectados por la erupción volcánica registrada en la zona de Cumbre Vieja en La Palma

It is a temporary extraordinary subsidy which individuals included in the Special System for Domestic Employees of the General Social Security Scheme can benefit due to lack of or reduced activity caused by the declaration of state of alarm.
The Resolution of 30 April 2020, published in the BOE on Monday, 4 May, develops the procedure for processing applications.

Domestic employees are entitled to the extraordinary subsidy for lack of activity and when they are registered in the Special System for Domestic Employees of the Social Security General Scheme before the state of alarm was declared, 14 March, and when they are in one of the following situations:

• They have temporarily ceased providing services, totally or partially, in order to reduce the risk of contagion due to reasons beyond their control, at one or more homes, due to the COVID-19 health crisis.
  
  
• Their employment contract has been terminated for the dismissal cause provided in Art. 49.1k of Royal Legislative Decree 2/2015, of 23 October, approving the consolidated text of the Workers' Statute Act or due to dismissal by the employer, as provided in Article 11.3 of Royal Decree 1620/2011, of 14 November, regulating the special employment relationship of the family household service due to the COVID-19 health crisis.

If no services are provided, the domestic worker’s registration must be cancelled. Reduced working hours must also be notified to the Social Security General Treasury.

These notifications can be sent using the Deregistration in the Special System for Domestic Workers and Modifications/Corrections of workers’ data in the Special System for Domestic Employees services of the Social Security Electronic Office.

Temporarily, during the current situation caused by COVID-19, if no digital certificate or Cl@ve is available,  these procedures can be carried out by accessing the  Filing of other documents, applications and notifications (Social Security General Treasury) service without a certificate.

The procedure for processing subsidy applications does not establish the cancellation of registration in the Special System for Domestic Employees as a requirement to access the subsidy.

While the domestic employee is registered, they person responsible for payment must continue to pay contributions. The Social Security General Treasury will calculate payment and issue the relevant debit notice, regardless of whether the employee receives the extraordinary subsidy or not.

Also in the case of reduced working hours, the obligation to pay remains in force under the terms indicated.

Royal Decree-Law 11/2020 does not provide for exemption from the relevant payments to the Special System for Domestic Employees in general, nor  while receiving the extraordinary subsidy.

In order to receive the subsidy and accredit the situation, the domestic employee will need an affidavit signed by the employer or employers regarding the total or partial reduction of services.

Termination of the employment contract can be accredited by a letter of dismissal, notification of termination from the employer or documentation accrediting cancellation in the Special System for Domestic Employees of the Social Security General Scheme.

Documentation available on the SEPE website:

• Special System for Domestic Employees Information Sheet
• Application form instructions
• Application form.
• Instructions for completing the affidavit by the employer of workers in the Special System for Domestic Employees.
• Affidavit by the employer of workers in the Special System for Domestic Employees.
  

The monthly amount of the extraordinary subsidy for lack of activity depends on the remuneration received by the employee and the reduction of activity.

It will be 70% of the base rate for the activity no longer carried out and may not exceed the Minimum Professional Wage, excluding the proportional share of overtime.

In the case of partial loss of activity, the amount will be received in direct proportion to the reduction in the employee’s working hours.

If several jobs were carried out in this special system, the base rate will be calculated for each job no longer carried out. In this case, the total amount of the subsidy will be the sum of the amounts obtained by applying 70% to the different base rates of each job; this total amount is also limited to the Minimum Professional Wage.

Recognition of the extraordinary subsidy for domestic employees is managed by the Public Service of State Employment. The Resolution of 30 April 2020, published in the BOE on Monday, 4 May, develops the procedure for processing applications.

The application can be submitted from 5 May until the last day of the month following the end of the state of alarm. The Public Service of State Employment supports online filing, via the Electronic Office, provided you have an electronic ID, e-certificate, or cl@ve.

You can also submit the application, which can be downloaded and printed, at any register support office or post office, addressing it to the Domestic Employee Subsidy Unit, Dirección General del Servicio Público de Empleo Estatal, Calle Condesa de Venadito Nº9, 28027-Madrid, providing a photocopy of your identity document.

In both cases, a photocopy of the employer/s’ identity document must also be provided, along with the affidavit, letter of dismissal, notification of termination from the employer or documentation accrediting cancellation.

From the date on which the employee cancels their registration in the Social Security or their working hours are reduced due to the coronavirus crisis, as indicated in the Affidavit, until one month after the state of alarm or the date on which the employee resume work with their usual hours, provided the requirements for beneficiaries are met at all times during the period.

The extraordinary subsidy for lack of activity will be compatible with earnings from self-employed or employment activities undertaken at the time of their accrual, provided the sum of income from the subsidy and other activities does not exceed the Minimum Professional Wage, excluding the proportional part of that were being developed at the time of their earning. Provided that the amount derived from the income derived from the subsidy and other activities does not exceed the minimum Interprofessional Salary, excluding the proportional share of extraordinary payments.

It cannot be combined with the temporary disability subsidy nor the recoverable paid leave introduced by the Government between 30 March and 9 April 2020, inclusive, for workers employed by another person who do not provide essential services.

In the case of crew members on board international seagoing ships, if the validity period of the certificate expires during a voyage, the certificate shall remain valid until the date of arrival at the next port of call where the seafarer concerned can obtain a medical certificate issued by a medical practitioner of the Social Marine Institute, provided that this extension of validity does not exceed three months.

Appointments can be made by telephone at the Health at Sea Centres or online, through the Social Security e-Office.

This review can be requested through the Electronic Register of the Social Security e-Office, attaching the corresponding documentation. They will be processed electronically.

To change your personal details, you must go to the nearest General Treasury of the Social Security Office. To do this you must present your National Identity Document (DNI  ) and certification statement or you can call 901 50 20 50  and 91 541 02 91 and request the details update form with the corresponding Provincial Office of the Treasury General of the Social Security  printed on it, and a paid postage stamp so that, once it has been filled in and signed, it can be sent by post. This Provincial Office will carry out the requested change.

Employment history reports may be obtained, including from abroad, as follows:

1. It can be requested through the e-Office, in the following ways:
   
   

   1. Via SMS, if you have previously provided the Social Security General Treasury with your mobile telephone number. In this case, after requesting a code which you will receive via SMS, you can obtain, print and/or consult your employment history instantly on your own computer.

      
      
   2. You will not need a digital certificate for this option:
      
      
      • In this case your Social Security Number, DNI and address must coincide with those held on the Social Security database so that the report can be sent to your place of residence in Spain as registered in our database.
      • After you make your request, you will be sent a message to the email address you provided, informing you of the request status.
      • 24 hours after receiving this email, you will be able to find out the status of your application through the "Consult report application status" service.
        

   3. Username+ Password (permanentCl@ve), as long as you have an active user account and a current password. To activate your user account and generate a password you will need to obtain an Activation Code in person at any Cl@ve Registry Office and you will be able to obtain, print and/or consult your employment history report at the same time as making your request, using your own computer.

   4. If you have a digital certificate,  you will be able to obtain it directly, also using your computer.

2. By calling 901 50 20 50  and 91 541 02 91, as long as you have an address in Spain registered in our database.

If you notice any anomaly or error in the information provided in the employment history report and you have a digital certificate, or Username/Password (permanent Cl@ve), you will be able to ask for any error in the report to be corrected using the Request correction to the employment history service on the e-Office.

If you prefer, you can report the error by contacting the nearest Social Security Office, with the documentation accrediting your right to do so, and the office will make the necessary changes.

If you carry out activities as a self-employed person and simultaneously work for another person and these activities correspond to different Social Security Schemes, you must be registered in and pay contributions under both Schemes.

It firstly needs to be determined whether the worker's situation should fall within the Special Self-Employed Workers' Scheme. Article 2 of Decree 2530/1970, of 20th August, regulating the Special Regime for Self-employed Workers (Spanish acronym:RETA), defines a Self-employed individual as a person who habitually, personally and directly carries out economic activity for profit without such activity being conditioned by an employment contract. This also applies to the case of using the remunerated services of other persons. In any case, your corresponding Office of the Treasury General of the Social Security will be able to inform as to whether or not you should be included in the RETA. 
  
With regard to the contribution, current Social Security regulations do not provide for any contribution discount, if the worker by virtue of their work activity needs to be simultaneously included in the General and Self-Employed Workers' Schemes.

Double contribution or multiple activity will provide the entitlement to the earning of benefits in each of the Schemes in which you are registered, if the relevant contributions are shown to be superimposed and so long as the requirements of each Scheme for such entitlement are met.

• Workers employed by another person, receiving a salary or share-out pay, employed in any of the following activities:
  
  
  • Merchant Navy
  • Sea fishing in any form.
  • Extraction of other sea products.
  • In-port trade and sports and recreational vessels.
  • Administrative, technical and auxiliary personnel in the aforementioned companies.
  • Port stevedores.
  • Auxiliary health, boarding and kitchen service provided to Spanish emigrants aboard vessels that transport them.
  • Personnel at the service of Fishermen's Guilds and their Federations, as well as Maritime Co-operatives.
  • Any other sea fishing activity whose inclusion in this Scheme is determined by the Ministry of Employment and Social Security.
    
• Shipowners of vessels over 10 tonnes or that have more than 5 crew members, if they are listed on the payroll and receive a share in the fishing profits (Monte Menor) as compensation for their work or a salary as a crew member, they are assimilated as employed workers, except for the purposes of unemployment.
  
  
• Self-employed workers who carry out any of the activities listed below habitually, personally and directly, as long as such activities constitutes their basic means of living:
  
  
  • Owners of ships not exceeding 10 tons gross registered weight, that do not have more than 5 people enrolled including the owner, and in which the owner is enrolled as a technician or crew member.
  • Those dedicated to extracting sea products.
  • Net fishermen who do not work for any specific fishing company.
  
  
• The spouse and family members, up to the second degree of kinship, affinity or adoption, of the self-employed worker may also be included, if they work, live with and depend economically on the worker, except when there is proof that they are workers employed by another person.

You can consult it on the e-Office, using the Duplicate Affiliation Document Service

• Via SMS, if you have previously provided the Social Security General Treasury with your mobile telephone number. In this case, after requesting a code that you will receive by SMS, you can obtain, print and/or consult the duplicate showing your Social Security affiliation number immediately, and download it.
• Username + Password (permanent Cl@ve)
• With digital certificate

Finally, you can also find your Social Security affiliation number by going to any Social Security Office where they will give you the number and a duplicate affiliation document.

Collective labour agreements do not form part of the Social Security's jurisdiction. They are the responsibility of the relevant labour authority according to the territory where the agreement applies, in other words the State Employment Office if it is a nationwide agreement or the competent body in the Autonomous Community if the agreement is of application in a particular Autonomous Community.

For any issue related to the Social Security healthcare card, you must go to the health care clinic or primary health care centre assigned to you by the relevant body responsible for providing health care in your Autonomous Community. This information, however, is not the responsibility of our website.

As set out in the tenth provision of Order TAS/192/2002, self-employed workers can request the automatic revaluation of their contribution basis. You can make this request through the change contribution basis (Self-employed workers) service. As a result of being personal data protected by the Organic Law on Data Protection, a Class 2 CA digital certificate from the FNMT-RCM which guarantees the security of such data. The e-Office of this website also has information on how to obtain the certificate.

The contribution documents and the corresponding instructions for completing them can be found at this same Web page. They are available to citizens at the various Social Security Administrations.

Likewise, with respect to preparing the contribution bulletins (TC -1 and TC -2), applicants can go to the Social Security Treasury Administration  closest to their home to have the bulletins prepared for them  through the program, CALCOTIZ , if their company has less than 10 workers. They can also, regardless of the number of workers, send the payroll list of the same through the RED  and can make payment of the amounts through the account debit system or electronic payment system, without having to prepare a TC -1

You can set up direct debit payments to Social Security at the financial institution of your choice. Through this service you can also request a change of bank account, as well as the termination of this payment method. To do this, you must have a digital certificate, and you can carry out this process by accessing your personal details online, using the Direct debit service of the e-Office. If you do not have a digital certificate, this same section will provide you with information on how to obtain it.

If you see an anomaly or error in the information provided in the contribution basis report:

• If you have a digital certificate, you can ask for it to be corrected using the Contribution basis report rectificationservice at our e-Office. If you do not have a digital certificate, the site will tell you how to get one.
• If you prefer, you can report the error by contacting the nearest Social Security Office, with the documentation accrediting your right to do so, and the office will make the necessary changes.

The company must display, in a prominent place in the work centre which is accessible to all workers, within the month following the one in which the payments are due, a copy of the Contribution Document or a certified copy of said document. Failure to do so constitutes a breach of Social Security obligations and is subject to a financial penalty.

If this is not carried out, the workers may contact the Inspection of Work and Social Security in order to report said offence.
With regard to requests for information on compliance with Social Security Obligations from companies that can be received by Units of the Treasury General of the Social Security, these can only be dealt with if the applicant is the business person him/herself or a person who can provide proof that they have sufficient powers to make said request, as this is personal protected information which is to be treated confidentially by law. Only the legal representatives of workers from the company (staff delegates and company committees) will be able to request this information.

Workers will have the right to contact the Social Security General Treasury (TGSS) to request a report on their contribution basis.
The request can be made through the Electronic Office, via the following means:

• SMS “Report on contribution bases" service. By completing the form provided for this purpose. The authentication data must be exactly the same as those entered in the database of the Treasury General of the Social Security. You will receive a code via the same means and can obtain, print and/or consult the contribution basis corresponding to the payment periods in which you were affiliated in a given year and under the different schemes that make up the Social Security system.
  
• Service Report on contribution basis" without digital certificate Said report will be sent to the address entered in the database of the Treasury General of the Social Security. If there has been a change of address, this should be communicated in advance to the nearest Social Security Administration and, if the individual has a digital certificate, this can be done via the 'change of address' service.
  
• If you have a digital certificate, you can also obtain it directly from your computer. If you do not have a certificate, the page offers information on how to get one.

Companies using the RED System can obtain it using that system. They can also request it at the Social Security e-Office or at any Social Security Treasury General Administration.

Any person who has been assigned an affiliation number (NAF), if in possession of a digital certificate, can request a Certificate of being up to date with obligations owed to the Social Security, through the e-Office, at the routes specified below:

• Citizens >Reports and Certificates> Certificate of being up to date with obligations owed to the Social Security  
• Citizens >Collection> Certificate of being up to date with obligations owed to the Social Security

Entities that have been assigned a contribution account code (CCC) should use the following routes in the "Companies" section:

• Companies >Reports and Certificates> Certificate of being up to date with obligations owed to the Social Security
• Companies >Collection> Certificate of being up to date with obligations owed to the Social Security

If not in possession of a digital certificate, a Report of being up to date with obligations owed to the Social Security can be applied for using the following routes:

• Citizens >Reports and Certificates>Report of being up to date with obligations owed to the Social Security
• Citizens >Collection> Report of being up to date with obligations owed to the Social Security

If you belong to the Special Self-Employed Workers Scheme, Employed Agricultural Worker Scheme, Intermittent Domestic Employees, Self-Employed Sea Workers and Special Agreement,and would like to obtain personal information on last year's receipts and your contribution bases, visit the Bases and payments report service of the e-Office , and follow the procedure indicated in this option.

The payment of a Social Security debt can be deferred, as long as certain conditions are met. There is an application form which can be used to request this deferment by submitting it to any of the Social Security Treasury General Administrative Offices, where you can also obtain information and the answers to any questions you may have about this matter. The most practical option is to go to the Administrative Office where the debt is held and request its deferment there. The maximum period for paying back the debt is five years, although the actual period granted will depend on the amount of the debt and the circumstances at the time. The awarding of deferment will incur interest, in accordance with legal financial interest rates.

If you have a digital certificateyou can apply through the Deferment of payment of Social Security debts procedure in the Electronic Register of Applications of the Social Security e-Office.

There is no list of documents. The Administration may request financial documentation from the applicant, depending upon the complexity of the case, the amount of the debt, the situation of the responsible individual, |Etc. 

Deferment may be requested for debts that are within the regulatory payment period. Applications may not be made to defer future contributions for which the regulatory payment periods have not yet arrived.

The minimum inter-professional wage is unseizable. However, salaries, wages, payments or pensions above the minimum professional wage will be seized according to the following scale:

• 30% for the first additional amount until the amount is double the minimum professional wage.
• 50 % for the additional amount until the amount equivalent to a third of the minimum professional wage.
• 60 % for the additional amount until the amount equivalent to a fourth of the minimum professional wage.
• 75 % for the additional amount until the amount equivalent to a fifth of the minimum professional wage.
• 90 % for any amount that exceeds the previous amount.

The auctioning of embargoed goods carried out by the General Treasury of the Social Security can be consulted in the Auctions application on this Website.

Failure to present the contribution documents, or payment of the debt  after the regulatory payment period, will lead to the application of surcharges and the accrual of late payment interest, as set out in the General Social Security Act. These surcharges and late payment interest will be paid together with the debts to which they are applied.

When late payments are caused by an error by the Administration, which is not acting as an employer, no surcharges or late payment interest will be applied.

According to Article 30 of the General Social Security Act, and Article 10 of the General Social Security Collection Regulations, approved by Royal Decree 1415/2004 of 11 June, the surcharges to be applied due to a failure to pay contributions within the regulatory periods are:

Fee surcharges

Where the persons responsible for payment have fulfilled the obligations, set out in Article 29 (1) and (2) of the General Social Security Act, within the allotted time period:

• Surcharge of 10% of the debt, if the payments owed are paid in the first calendar month following that of the date on which the deposit period ends.

• Surcharge of 20% of the debt, if the payments owed are from the second calendar month following the date on which the deposit period ends.

Where the persons responsible for payment have not fulfilled the obligations, set out in Article 29 (1) and (2):

• Surcharge of 20% of the debt, if paid before the expiry of the payment period established in the Debt Claim or Settlement Report.

•  Surcharge of 35% of the debt, if paid after the expiry of that payment period.

Surcharges on debts other than contribution payments

Debts with Social Security of revenue payable by public law which do not consist of contribution payments, if not paid within the established regulatory period, will be increased by a surcharge of 20%.

The possibility that the Social Security Office cancels the surcharges has been eliminated by Royal Decree 1415/2004 of 11 June which on this matter did not reproduce section 3 of |Article 59 of the previous Collection Regulation approved by Royal Decree 1637/1995.

Persons who are responsible or obliged to make contributions or pay other debts to the Social Security are entitled to the full or partial return of any payments made in error.

If you have a digital certificate you can submit your application through the General Scheme and Related Procedures Undue Payment Return procedure, at the Social Security e-Office, or go to the local Social Security Treasury General Administration Office of the party liable for payment. If the Administrative Office is authorised for centralised processing, it shall be responsible for making the return.

The returns application form is available on this website, at the address below:

Employers/Workers > Contributions/Collections > Information Area > Collection of contributions > Return of undue payments

No. Self-employed workers subject to the "flat rate" benefit may not pay contributions for cessation of activity or for vocational training until the maximum period for benefiting from these reductions has expired.
From the first day of the month following the end of the month, contributions must be paid for all protected benefits.

Both the exclusion of contributions for the cessation of activity and vocational training, and the contribution for these contingencies once the maximum "flat rate" period has ended, will be carried out ex officio by the General Treasury of the Social Security.

Yes, unless this contingency is covered in another activity carried out in another Social Security scheme in a situation of pluri-activity, in which case it can be waived.

The following are also exempt from such coverages:

• Members of cooperatives that have an inter-cooperative system of social benefits complementary to the public system.
• Members of institutes of life consecrated to the Catholic Church.
• Workers included in the Special System for Self-Employed Agricultural workers.
  

In these cases, these professionals are also subject to a solidarity contribution of 9% of the minimum contribution basis of the tranche 1 of the general table.

This contribution does not count for benefit purposes.

The resulting contribution is deducted from the pension monthly.

Contributions are only payable for temporary disability and professional contingencies plus a special solidarity contribution of 9% of the contribution base for common contingencies.

The contribution basis is that resulting from the application of the rules of the new earnings-related contribution system.

When you reach the retirement age applicable to you according to art. 205.1. of the General Law on Social Security (LGSS), you are exempt from paying Social Security contributions other than temporary disability and occupational contingencies.

The contribution basis shall be that resulting from the application of the rules of the new earnings-related contribution system.

Self-employed workers must pay contributions from January 2023 on the basis of the economic income obtained, irrespective of the working time they use to obtain this income.

Until they exercise the option, in 2023 they will continue to pay contributions on the basis corresponding in January that year, applying the changes and increases to the contribution basis that correspond to them in December 2022 that, in accordance with the General State Budget Act for 2022 and the previous legislation.

No. The higher base for which contributions are being paid on 31 December 2022 must be in the social security scheme for self-employed workers (RETA).

Yes, provided you were paying contributions on a higher contribution basis than would correspond to your income on 31 December 2022, you may continue with that contribution basis or a lower one, even if your income requires the application of a lower contribution basis than either.

There will be an adjustment, but you can waive the refund of contributions, in which case the provisional contribution basis will become final, however, these may never exceed the amount of the contribution basis corresponding to 31 December 2022.

You must apply to waive the refund of your contributions by the last day of the calendar month immediately following the month when you receive notice of the adjustment.

The new system will apply from 1 January 2023.

For 2023, 2024 and 2025, Royal Decree-Law 13/2022 has already established the minimum and maximum contribution basis applicable to the different tranches of net income to be obtained in those years.

In 2023, it is planned to modify the maximum base of tranches 11 and 12 of the general table, in amounts established by the LPGE of 2023.

In 2025, the new contribution system for self-employed workers will be reviewed for 2026 and subsequent years.

This review will be repeated every 3 years until the final implementation of the new system from 2032 onwards.

If the self-employed person was previously benefiting from a rebate modified as of 1 January 2023, will the previous form of calculation and requirements be maintained or will those established in the new model apply?

The new rules apply, except in the case of the old flat rate, in which case it will be governed by the previous regulations until they expire.

It depends on the type of rebate.

The following will not be affected:

• Family and work life balance.
• Leave granted for birth, adoption, fostering, foster care, risk of pregnancy or natural breastfeeding.
• Return to work.
• Care of minors with serious illnesses.

It may be modified in other cases if the final contribution basis is lower than the minimum base of tranche 1 in the general table of bases.

Yes.

The allowance is maintained during the period of receipt of this benefit, up to the age of 23, if the cancer or serious illness, diagnosed before reaching the age of majority, persists and the need for hospitalisation, treatment and care during this period persists.

Unlike the previous legislation, the resulting 100% rebate on the contribution for common contingencies will be applied to the average basis that the worker had in the twelve months when the rebate begins and the contribution rate for common contingencies in force at any given time, excluding the rate corresponding to the temporary disability derived from these contingencies from the calculation.

Will the changes in the percentage of benefits in contributions for family members of the holder of an agricultural holding take place as from 1/1/2023 both for persons registered as of 31/12/2022 and for new registrations?

Yes, from 1 January 2023, both the change of contribution benefit from reduction to rebate and the amount of 40% of the contribution for common contingencies corresponding to the minimum contribution basis of tranche 1 of the general table of bases apply both to workers who were already benefiting from the rebate before 1 January 2023 and to workers registered after that date.

These percentages are applied to the minimum base of tranche 1 of the general table of bases, unless the worker chooses a provisional contribution base, or has a definitive contribution base, which is lower than this minimum base, in which case the rebate is calculated on the lower contribution base.

The amount of the rebate is applied to the minimum contribution basis of tranche 1 of the general table of bases.

Does the amount of the rebate for self-employed workers for professional and family life balance linked to recruitment, the amount of the rebate for self-employed workers during parental leave, adoption, foster care, risk during pregnancy or risk during breastfeeding, the amount of the rebate for self-employed workers who return to work under certain circumstances and the amount of the rebate on contributions for caring for a minor affected by cancer or another serious illness change if the contribution bases are adjusted?

No, these amounts are not subject to change as a result of the adjustment of the provisional bases.

Does the calculation of the bonus for self-employed workers for reconciling professional and family life linked to hiring take into account the contribution rate corresponding to temporary disability cover arising from common contingencies?

No, as the contribution rate corresponding to temporary disability derived from common contingencies is excluded from the application of the 100% rebate on the contribution for common contingencies.

The contribution basis to be used to calculate benefits is the current minimum base of tranche 1 of the general table of bases.

Yes. Self-employed workers may expressly waive the application of the flat rate. The effect of this waiver takes effect on first day of the month following notification of the waiver, the flat rate will cease to apply.

Self-employed workers included in the Special Scheme for self-employed workers, as well as self-employed workers included in the first group of the Special Social Security Scheme for Seafarers.

This includes members of limited companies and worker-owned companies, as well as worker-members of cooperatives who are considered self-employed.

It does not apply to family collaborators or to members of Institutes of consecrated life of the Catholic Church.

Yes. The self-employed worker must apply for application of the new "flat rate" both when registering for the application of this benefit during the first 12 full calendar months, and before the start of the second 12-month period, provided that, in this second period, the self-employed worker expects the annual net economic income to be less than the annual minimum wage corresponding to each annual period during these 12 months.

Yes, this benefit applies even if the self-employed worker takes on employees when registering or at any time thereafter.

No. This group of self-employed workers has its own specific contribution rebate regulated in article 35 of Law 20/2007, on the Statute of Self-Employed Workers.

The different types of "flat rate" are expressly repealed.

However, for self-employed workers who are registered from January 2023 onwards, if this is their first registration with the social security scheme for self-employed workers (RETA) or if they have not been registered with the system in the two years prior to the new registration, a new reduced flat-rate contribution is established in the General State Budget Law (LPGE) (currently €80), with an initial duration of 12 months, extendible to 24 months if they do not earn more than the minimum wage after the initial period.

The financial benefits to which self-employed workers who benefit from this reduced contribution may be entitled shall be determined in accordance with the minimum basis of the lowest tranche of the general table.

These contributions shall not be subject to adjustment.

Although the law has expressly repealed the so-called FLAT RATE in its different modalities, the beneficiaries of these benefits before 1 January 2023 may continue to enjoy them in their contributions until their maximum duration runs out.

Despite the abolition of the articles of the Statute of Self-Employed Workers that governed the different modalities of the flat rate (arts. 31, 31.2, 32 and 32.2) self-employed workers who had these benefits recognised in the contribution at 31 December 2022 will keep them until their terms expire.

The differences between the provisional and final bases are subject to the rates and other conditions of contribution corresponding to the settlement periods to be adjusted.

Members of institutes of consecrated life of the Catholic Church included in the Special Social Security Scheme for Freelancers or Self-Employed workers.

Self-employed workers included in the second and third contribution groups of the Special Social Security Scheme for Seafarers.

• Permanent workers on Temporary Disability
• Periods of situation of risk during pregnancy or breastfeeding.
• Periods of leave for childbirth and childcare.
• Periods during which the right to infant care for the breastfeeding infant is exercised.
• Periods of cessation of activity or for the sustainability of the activity of self-employed workers or freelancers in their cyclical or sectoral modality, in cases where they must remain registered as self-employed workers.
• Periods between the start of the activity and the month in which the application for registration is made when the application is made in any month after the start of the activity.
• Periods between the start of the activity and the last day of the previous calendar month when the registration took effect as a result of action by the Labour and Social Security Inspectorate or the Social Security General Treasury.
• The days of the months used to calculate the base rate of a Social Security financial benefit.
• The days between the first day following the days of the months used to calculate the base rate of the Social Security financial benefit and the month when the causal event occurs.
• Periods in which you are entitled to the benefit known as the new "flat rate" (Reduced rate in Art. 38.3 of Law 20/2007).
  

The differences between the provisional and final bases is subject to the rates and other contribution conditions corresponding to the settlement periods being adjusted.

Contributions corresponding to months whose contribution bases have been considered for the calculation of the base rate of any financial benefit from the Social Security system are excluded from the adjustment process.

The adjustment is based on the provisional contribution base, as a monthly average, for which contributions have been paid during the corresponding year:

• If the provisional contribution base, on a monthly average basis, is lower than the minimum contribution base established for the bracket of net income obtained, the final contribution base is the minimum base, and the difference between the provisional contribution base and the minimum base shall be paid.
• If, on a monthly average basis, the provisional contribution base is between the minimum and maximum contribution base established for the bracket of net income obtained, the provisional contribution base automatically becomes the final contribution base, with no difference in contributions paid or refunded.
• If the provisional contribution base, on a monthly average basis, is higher than the maximum contribution base established for the tranche of net income obtained, the final contribution base is the maximum base, and the difference between that maximum base and the provisional contribution base will be reimbursed automatically.

Self-employed persons who have been registered for at least 90 days during the year as self-employed persons in capital and labour companies.

To calculate the 90 days of registration as a member of a company, the days of registration in either of the two cases are added together.

No. Periods of entitlement to Social Security benefits, as well as the months that have been considered to calculate the base rate of the same, are not subject to adjustment and are consolidated as final bases.

There is therefore no need to revise the benefits.

The contribution basis becomes final.

There are two possibilities:

• The adjustment is NEGATIVE there will be no refunds or modifications.
• The adjustment is POSITIVE and you must pay the difference by the established deadline.

Under no circumstances will Surcharges or Interest be refunded.

As a general rule, income from all economic, business or professional activities carried out in each financial year, whether as an individual or as a partner, is taken into account.

Eligible income is calculated in accordance with the personal income tax (IRPF) rules:

• Direct estimation:
  • Net yield + Amount of social security contributions.
• Objective estimation:
  • Previous net yield.
  • Reduced previous net income (agricultural, forestry and livestock activities).
• Commercial partners:
  • Income from work derived from the activity in the company.
  • Income from capital (in cash or in kind) derived from shares in the company.
• Cooperatives:
  • Income from work derived from the provision of services to the cooperative.
  • Income derived from their status as working partners.
• Civil partners, general partners, limited partners, labour partners and joint partners:
  • Income from economic activity (attribution of income).
  • Income derived from their status as working partners.

The monthly average is calculated based on this income, i.e. the net annual income is divided by the number of days of actual registration (not including days when the person receives social security benefits or other days taken into account for calculating the base rate for these benefits), deducting 7% as general expenses in general and 3% in the case of commercial and labour partners.

The result of this operation is multiplied by 30 to obtain the actual average monthly net income.

This is a process whereby the final contribution bases are determined by adjusting the monthly contributions of the previous year's provisional bases.

If the Tax Administration makes changes to the amount of the self-employed worker's annual income after the Social Security General Treasury has been notified for the calculation of the definitive contribution basis, how will the change affect the determination of the definitive contribution basis?

If the corresponding Tax Administration makes subsequent modifications, either ex officio or at the request of the worker, to the amount of the worker's annual income, which has been calculated for the adjustment:

• If the new amount is lower than the amount initially established, the self-employed worker may apply to the Social Security General Treasury for a refund of the contributions for the possible differences, once the corresponding Tax Administration has notified the Social Security General Treasury (TGSS) of these modifications.

• If the new amount is higher, the Labour and Social Security Inspectorate will be notified so that it can determine the amounts to be paid by the self-employed worker.

The Tax Administration will notify the General Social Security Treasury and the State Labour and Social Security Inspectorate, the Labour and Social Security Inspection Body of these changes by telematic means so that it can determine the amounts to be paid.

Under no circumstances will the amount of Social Security benefits that the self-employed person may have received during the period be modified.

The monthly average of the total net annual income obtained will be taken into account, after deducting 7% (general rule), or 3% (self-employed persons in capital companies or worker-owned companies), divided by the number of calendar days of registration as self-employed workers in the year in question.

The days of registration are those that are subject to adjustment, i.e. the following are deducted:

• the period between the date of commencement of activity and the last day of the month immediately preceding that when the application for registration is made when the application is made from the month following the commencement of activity,
• the days between the start of the activity and the last day of the calendar month before the effective date of registration, when this is the result of action by the Social Security General Treasury or the Labour and Social Security Inspectorate;
• the days of the months used to calculate the base rate of a Social Security financial benefit;
• the days between the first day following the days of the months used to calculate the base rate of the Social Security financial benefit and the month when the causal event occurs, the days on which these financial benefits have been received or the days on which the contribution benefit known as the "flat rate" have been enjoyed.

Self-employed workers must report this income when they foresee that the contribution base for which they are paying contributions is lower than the minimum, or higher than the maximum, determined by the income to be obtained.

However, if above circumstances do not apply, self-employed workers must, in any case, report this expected net income before 31 October 2023.

Yes, with the sole exception of members of institutes of consecrated life of the Catholic Church and self-employed workers included in the second and third contribution groups of the Special Social Security Scheme for Seafarers, who will not pay earnings-based contributions.

However, family members and partners of capital companies or worker-owned companies have a specific minimum contribution basis, even if their net income determines a lower base according to the general or reduced base tables and provided that it does not determine their inclusion in a section of the table with a higher minimum contribution basis.

In 2023, the contribution base will be 1,000 euros/month.

For registrations from 1 January 2023 onwards, the contribution basis will generally be that established on the basis of the annual income obtained from their economic, business or professional activities.

However, irrespective of the above, pluri-active workers may request the contribution basis which, in accordance with their expected net annual income and the contribution basis that they expect will be applicable to them as employed workers, allows them to adjust their contribution to the Special Scheme for Self-Employed Workers in accordance with the result of the procedure for reimbursement of contributions established for self-employed workers in this situation.

If a self-employed worker enrolled on 31 December 2022 expects their annual income on average per month will fall within the reduced table during 2023, must they pay based on the minimum basis of 960 euros for December 2022?

No. From January 2023, they must request a change of contribution basis, which will take effect on 1 March, between the minimum and maximum established for the income bracket they expect to receive, even if it is lower than the basis of 960 euros.

If it is expected that the net annual income, on a monthly average basis, will be different from what was initially expected, a change in the contribution basis must be requested.

The change of provisional basis may be requested up to six times a year, with the following deadlines and effects:

• 1 March, if the application is made between 1 January and the last calendar day of February.
• 1 May, if the application is made between 1 March and 30 April.
• 1 July, if the application is made between 1 May and 30 June.
• 1 September, if the application is made between 1 July and 31 August.
• 1 November, if the application is made between 1 September and 31 October.
• 1 January of the following year, if the application is made between 1 November and 31 December.
  

Under the new model, there is no limit to the choice of provisional contribution bases or to the determination of the final contribution bases, depending on the age of the self-employed.

No. They will be provisional until, as from the following year, the Tax Administration or the Provincial Councils of Navarre, Guipúzcoa, Vizcaya and Álava, notify the Social Security General Treasury of the real net annual income telematically and the latter adjusts the contributions.

From 1 January 2023, self-employed workers will be obliged to declare their income when it is estimated that the average of the contribution bases for which contributions have been paid since January 2023 do not fall between the minimum and maximum assigned to the income bracket expected to be obtained in that year.

For self-employed workers who register after this date, this information will be requested in the registration process.

If the self-employed person is already registered, the expected income must be declared before 31 October 2023, regardless of whether or not this involves a change of base.

Self-employed workers who do not choose a provisional contribution basis will pay contributions during 2023 on the basis that would correspond to them in January of that year in accordance with the contribution basis of December 2022 or, where applicable, the contribution basis resulting from the application to that basis of the changes requested before 31 December 2022.

This contribution basis shall be treated as the provisional contribution base for the purposes of the contribution adjustment procedure.

You choose a contribution base lower than the minimum base of tranche 1 of the general table within the reduced table of bases to be determined for this purpose each year in the General State Budget Act.

These bases will be provisional until the adjustment is made based on the actual net income obtained, on a monthly average basis, once they have been notified by the Tax Authorities in the subsequent financial year.

As a general rule, for collaborating family members and partners in capital companies and worker-owned companies, in accordance with the criteria established in Article 305 of the General Law on Social Security, the provisional or definitive contribution basis may not be less than the minimum base of group 7 of the General Scheme, provided that they have been registered, under any of these conditions, for more than 90 days in each year and their net income does not mean that they fall within a section of the table that determines a higher minimum contribution basis.

However, the law provides for a transitional period in which the above-mentioned groups will not be able to choose, in 2023, a contribution basis of less than €1,000.
For 2024 and 2025, the law also provides for the application of lower minimum contribution bases than those in the above-mentioned group 7.

In the contribution adjustment procedure, these workers may not have a definitive contribution base lower base than those indicated above, even if the net income obtained, on a monthly average basis, corresponds to a lower minimum contribution base.

In the case of ex officio registrations at the request of the Labour and Social Security Inspectorate (ITSS) or the General Social Security Treasury, during the period between the date of registration and the last day of the calendar month immediately before effective date of registration, the basis will be the minimum of tranche 1 of the general table, unless the ITSS has expressly set a higher contribution basis.

During this period, the worker may not choose a provisional contribution basis and the definitive contribution basis calculated on the basis of the net income obtained will not apply.

In the case of late registration, the contribution basis shall be the minimum base of Tranche 1 of the General Table of Contribution Basis during the period between the date of registration and the last day of the calendar month immediately prior to that in which the application for registration was submitted.

For these periods, the worker may not choose a provisional contribution basis and the definitive contribution basis calculated on the basis of the net income obtained shall not apply.

For a new registration, the self-employed person must choose a provisional contribution basis based on the net annual income, on a monthly average, that they expect to obtain.

After applying for registration , self-employed workers must request a change in their contribution basis to adjust the full contribution for the calendar year to their expected net annual income on a monthly average basis.

The net income obtained during each calendar year from all the professional or economic activities will be taken into account, whether they are carried out individually or as partners or members of any type of entity, whether or not the entity has legal personality.

Entities of which one is a partner or member may have legal personality, e.g. a limited company, or may not have legal personality, e.g. a community of property.

Net income obtained from activities for which the person must be registered with the Social Security as an employed or similar worker is excluded.

If you simultaneously carrying out other professional or economic activity, for which you do not have to be included in the social security scheme for self-employed workers (RETA) or as an worker employed by another person or similar worker, the net income obtained are taken for calculating the contribution basis.

The net computable income of each of the activities carried out will be calculated in accordance with the provisions of the IRPF regulations and with some special features depending on the group to which they belong.

Once this income has been established, the tables established annually by law (general and reduced) will be used and a choice will be made between the minimum and maximum base, according to the corresponding income bracket, considering the average monthly net annual income.

There are 15 income brackets for 2023, 2024 and 2025 with their corresponding minimum and maximum contribution bases.

From 2026 onwards, the applicable minimum and maximum income brackets and contribution basis will be established by law.

However, unless the net income determines a higher minimum contribution basis, specific minimum contribution bases are established for the following groups, provided that they have been registered for at least 90 days of the year: family members and partners of capital companies and worker-owned companies.

Collaborating family members and corporate self-employed workers may not choose a basis below the minimum basis of contribution group 7 (Minimum Wage (SMI) increased by 1/6). Temporarily and for the financial year 2023 it will not be possible to choose a basis of less than €1,000. The final contribution basis can never be lower than this minimum basis if the person is registered for at least 90 days.

The new social security scheme for self-employed workers (RETA) contribution system does not change the conditions for registration. If the economic or professional activity is carried out by the worker for profit, on a regular, personal and direct basis, outside the scope of the management and organisation of another person, they must register with the social security scheme for self-employed workers (RETA), whether or not they have employees.

The reduced table of contribution bases for the years 2023, 2024 and 2025, determine the minimum and maximum contribution bases for income that are lower, in monthly computation, than the lower limit of tranche 1 of income in the general table of bases.

You must forecast your average monthly net annual income, based on which you must choose a basis between the minimum and the maximum bases corresponding to this forecast.

If you forecast income lower than tranche 1 of the general table, choose your contribution basis from those in the reduced table.

Contributions must be paid on a basis chosen between the minimum and maximum income in the tranche corresponding to your expected monthly income. This basis is based on your expected income and will be considered provisional and will be adjusted in accordance with your real income, determining the final base for benefit purposes.

With this adjustment in mind, in accordance with your income forecasts, the contribution bases can be adjusted up to six times a year by choosing a higher or lower bracket than the one initially chosen, choosing any of the contribution bases in the tables.

The pensioner must communicate any of the following changes to their management body within 30 days of them happening:

• Changes of address: usual or tax residence.
• Beginning of work
• Changes in economic situation: awarding and/or receipt of other benefits or pensions, either national or foreign, or any other type of income.
• Changes in family situation: marital status, birth, deaths...

If the pensioner lives abroad, they must also send the certificate of proof of life within the first calendar quarter of each year to prove that they are living abroad so that they can continue to receive his or her pension and avoid having it suspended.

Likewise, and always before the 1 March each year, pensioners that have been awarded minimum supplements in their pension and who have obtained gross income from work income, capital or other items (above the annual established amount), must expressly declare this income.

To report these changes, the pensioner can do so through the Social Security e-Office or the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve. If this is not possible, the pensioner has a series of forms available to them that can be found on this web page. Once the pensioner has completed and signed the form, it can be sent by ordinary mail or presented at any of the Social Security Assistance and Information Centres (CAISS).

To report the changes, the pensioner can do so through the Social Security e-Office or through the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve. If the pensioner does not have any of these means, they can use a form called Changing bank and address details.

If the pensioner resides abroad, they must complete the bank details by adding the BIC or SWIFT depending on the country of residence.

Once the pensioner has completed and signed the form, it can be sent by ordinary mail or presented at any of the Social Security Assistance and Information Centres (CAISS).

The death must be notified in any case, providing the pensioner's death certificate, through the Social Security E-Office ( for which you must have a digital certificate, electronic ID card or cl@ve) or in person at any of the Social Security Attention and Information Centres (CAISS).

If the pensioner resides abroad, the Provincial Directorate of the INSS that manages his or her pension must be notified of the death, or failing that,  to the Labour Council of the Spanish Embassy of the place of residence.

• If you have a digital certificate, electronic ID or cl@ve, you can directly obtain the certificate certifying that you receive a pension or, if applicable, that you are not a holder of a public pension through the e-Office service called "Benefit certificates" or through the Your Social Security Portal.

• If you have none of these, in order to request the certificate proving whether or not they are receiving the Social Security pension, they can use the form known as the "Certificate Application". Once the form is completed and signed, it can be sent by ordinary mail or submitted to any of the Social Security Assistance and Information Centres (CAISS).

• If you live abroad and do not have a digital certificate, you can obtain the certificate directly from the Provincial Directorate of the INSS that manages your pension.

• If you have a digital certificate, electronic ID or cl@ve, you can obtain information directly on the status of your benefit application through the e-Office service called "How is my benefit going?" or through the Your Social Security Portal, in the "Your Details – Formalities" section.

• If you do not have any of these means, you should contact any of the Social Security Assistance and Information Centres (CAISS) to obtain this information.

The right to receive benefits expires five years from the day following the date on which the causal event took place, not withstanding the fact that the conditions that gave rise to the right to the benefits occur within three months prior to the date on which the corresponding application was submitted.

Retirement, widowhood, orphanage and family pensions do not expire.

The right to receive benefits expires a year after not being collected:

• If they are lump sum pension payments, they expire one year after the day the interested party was notified of the award.
  
  
• If they are recurrent pension payments, the right to collect each monthly payment expires one year after their respective expiry dates.
  

When pensions result from work-related injuries or occupational disease, the two extra payments in June and November will be distributed in the ordinary monthly payments as these pensions are paid in 12 instalments.

The due periods will be between:

• The 1 December and 31 May of the following year, inclusive, for the extra payment in June.
• Between the 1 June and 30 November, also inclusive, for the extra payment in November.

A single day of pension payment will be enough to calculate a sixth of the full amount of the relevant extra payment.

In the event of cancellation, termination or suspension of a benefit, regardless of the reason, the extra payment will be deemed due on the 1st day of the month in which the termination or suspension is agreed or the reason for the cancellation occurs. 

It will be paid in an amount equal to a sixth for each of the months included between December (extra payment from June) or June (extra payment from November), and the month when the suspension or termination of the pension occurs. Each sixth will be calculated taking the amount of the ordinary pension for the month in which the suspension or cancellation is agreed.

Only in those cases where the recipient of the benefit in question does not have any other form or method of collection in their place of residence.

The pension can be paid, at the request of the pension holder, every calendar quarter or six months in arrears, even if it is due monthly and without, in any case whatsoever, generating any interest for the recipient.

The request for the pension due and not received will be required whenever a recipient of Social Security benefits dies. The pension will be paid in a different way to the system of paying into a current account or savings book or this if cancelled.

The request will be produced at the request of the lawful party and will be paid, if appropriate, on behalf of the beneficiaries.

The amount of the benefit according to the number of corresponding payments, including extra payments, up until the end of the year, will be taken into account to calculate the pension's annual base, a determinant of the IRPF tax rate.

When the same individual receives benefits abroad and in Spain, both of these will be added together applying the tax regulation relating to the person's residence for tax purposes to the joint annual base.

Yes, so long as the voluntary rate requested is always greater than the one according to their economic, personal and family situation. You can apply for it through the Social Security e-Office or the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve.

If you do not have any of these means, there is a form called "Voluntary increase of personal income tax withholding". Once the form is completed and signed, it can be sent by ordinary mail or submitted to any of the Social Security Assistance and Information Centres(CAISS).

The voluntary rate requested will at least be applied until the end of the financial year and so long as the right to this percentage is not given up through communication in writing or a higher rate requested for subsequent years, unless there is a variation in the circumstances that determine a higher rate for the applicant voluntarily.

Recipients of benefits living abroad must not indicate their personal and family circumstances, as these will not be taken into consideration for IRPF deduction purposes.

In addition, any bilateral agreement signed by Spain to avoid double taxation will be taken into account. If there is an agreement, no personal income tax deduction will be made and the regulations provided in each agreement will be in force.

Social Security system pensions can be confiscated according to the scale set out in art. 607 of the Code of Civil Procedure, if the amount of the benefit is higher than the SMI  at any time. 

If the salaries, wages, pensions or payments were taxed with permanent or temporary discounts of a public nature according to fiscal, tax or Social Security law, the net amount received by the entitlement holder, having deducted the above, will be used to govern the amount confiscated.

The general rule will exclude those cases where the sentence orders the payment of maintenance allowances whenever the obligation for paying them comes directly from the law, including rulings given in annulment, separation or divorce processes on maintenance allowances due to the spouse or children. In these cases, as well as relevant precautionary measure cases, the legal body will determine the amount that can be confiscated.

Generally, it is not possible to confiscate the amount of the pension that does not exceed the current SMI , applying the relevant percentages to be deducted from the amounts that exceed this SMI.

Deductions will be made by applying the scale set out in art. 607 of the Code of Civil Procedure.

The general procedure will be followed, as a result of which it will have to be declared by a decision or agreement with the competent body, reviewing any acts in which this might have been previously declared, communicating the return to those people obliged to pay and other interested parties.

When the decision is final having exhausted administrative procedures, the TGSS will then take charge urging the persons responsible to pay the amount to be returned through the relevant debt claim.

Claims not to be referred to the TGSS are final decisions being dealt with administratively in which the legitimacy of returns that do not exceed 20% of the monthly IPREM  is declared, as a result of being a "donatio mortis causa" (gift caused by death).

The obligation to return pensions amounts unduly received will expire after 4 years, starting from when the money was received, or from the time it became possible to carry out an action to demand its return, regardless of the cause of the wrongful receipt, including cases of benefit reviews due to errors made by the Management Body.

If it is not possible to apply the special procedure, by means of which the management body applies discounts to benefits it pays, as well as when, having applied the procedure, it is not possible to make the necessary deductions to cancel the debt in the maximum time frame expected due to the death of the debtor, cancellation of the benefit that they were receiving or for any other cause.

• The SOVI pension will totally or partially absorb any minimum supplement the system's widow's pension might have.

• The widow's pension and the SOVI pension total cannot be more than double the current minimum widow's pension of recipients aged 65 or over, when calculated annually. Should the aforementioned limit be exceeded, the SOVI pension will be reduced accordingly.
  

For the purposes of applying the maximum limit  of the pension established in the General State Budgets Act, the following will not be calculated:

• Pensions resulting from acts of terrorism.
• The 50% increase in the serious disability pension. 
  

As a general rule, it is necessary to prove the real age established in each case. However, in those groups that have reduction coefficients of the retirement age according to the activity carried out, the age of 65, for the purposes of determining entitlement to minimum supplements, will understood to be completed when, as a result of applying these coefficients, the resulting age is either equal to or greater than 65 years old. This rule will be applied in special retirement cases at 64 years old.

For permanent disability pensions, in relation to minimum supplements, the age requirement will be applied as follows:

• Calculation of 65 years old for total PD pensions: the theoretical age will be considered.
• Calculation of 60 years old for qualified total PD pensions: the real age will be considered.
  

Yes, when opting for unemployment benefit, as well as a non-contributory pension for a degree of disability equal to or greater than 75%.

If there is concurrence with a contributory pension in the system, the cancellation of the economic effects of the minimum supplements recognized will occur from the first day of the month after the date of the determination of the concurrent benefit or, where appropriate, the determination resulting in the increase of the amount of the other pension.

In cases where the pension is not dealt with by the management bodies (INSS and ISM), the economic effects will occur from the first day of the month after the date of the determination of the unrelated benefit that features in the Register of Public Services.

Income relating to net profits, excluding expenses deductible from these activities in accordance with tax law, will be calculated.

Only 60% of the capital received, where appropriate, will be calculated in cases where there are profits resulting from pension funds, and so long as more than two years have passed since the first contribution to the fund.

The age of access to retirement pensions depends on the age of the interested party and the contributions accumulated during his/her working life.

The retirement ages and contribution periods will be applied gradually until 2027.

The minimum age may only be lowered or brought forward for workers who are affiliated or have a situation assimilated to inscription, in certain special cases.

Firstly, the scheme to which the interested party is affiliated when the causal event occurred or the last one in which this circumstance was produced will award the pension, so long as the following requirements are met. If the right is not applicable, the same formula will be used in the above schemes.

If the requirements necessary are not demonstrated in any of them, the scheme in which the interested party can show the most number of contributions will take priority, by adding up all the interested party's contributions.

If the worker cannot prove the age requirement in the scheme in which they show the most number of contributions, the pension for the scheme will be granted so long as they meet the age requirement in one of the other schemes taken into consideration for adding up the contribution periods, as well as the rest of the requirements necessary for this (5 years or 1/4 of the contributions in the scheme allowing early retirement).

Workers who are "members of a mutual society" will be able to retire from the age of 60 providing they meet the necessary requirements.

Self-employed workers who are "not members of a mutual society" will be able to retire two years earlier, at most, than the age that legally applies to them, providing they meet the rest of the requirements.

The periods during which the individual has worked (as a worker employed by another person included in the General Regime, and in the special regimes of  Sea Workers  and Coal Mining), in which the worker provides evidence of a disability  equal to or greater than 65%, are multiplied by the corresponding reduction coefficient:

• A coefficient of 0.25 in cases where the worker provides evidence of a degree of   disability equal to or greater than 65%.
  
• A coefficient of 0.50 in cases where the worker provides evidence of a degree of disability equal to or greater than 65% and provides evidence of the need for the assistance of another person in order to carry out essential everyday tasks.

The result in days is added to the real age of the worker and a fictitious age is obtained which will be taken into account for the purpose of the retirement pension.
 

Partial retirement  can be applied for by workers employed by other people on a full-time basis, who are part of any Social Security employee scheme. It cannot be applied for by staff with statutory relationships or civil servants, directors or managers considered as workers employed by other people, commercial representatives or artists.

With regard to self-employed workers, article 318 of the Consolidated Text  of the LGSS rules that partial retirement will be available for self-employed workers included in the Special Schemes for Seafarers  and for Self-Employed Workers , according to the terms and conditions established in the regulations. Since this law has not been legally implemented, these workers cannot currently take advantage of this type of retirement.

If they access the pension from a situation similar to that of affiliation without the obligation to make contributions (for example they are involuntarily unemployed and have been uninterruptedly seeking employment since their unemployment benefits terminated), they must have made 2 years' worth of contributions   within the 15 year period prior to the date on which the obligation to make contributions ended (termination of unemployment benefit).

If the worker is a member of a  "mutual society they can retire from the age of  60 provided they meet the necessary  requirements.

If the worker  " is not a member of a mutual society and  they freely choose to leave their last job, they may retire at an age less than two years from the  applicable statutory age, provided they meet the rest of the necessary requirements.

Yes, in certain circumstances with specific regulations, such as certain artists and bull-fighitng professionals.

Nor will the reduction coefficients be applied in cases where, due to the application of bonuses for arduous work or disability, the beneficiary reaches the statutory fictitious number of years.

It is not necessary to wait until the statutory retirement age. Workers who opt for partial retirement can request an ordinary  or early retirement pension, in any of its forms, provided they meet all the requirements for this.

Yes. In this case it will not be necessary for a relief contract to be signed simultaneously.

The general rule is that the pension is incompatible with being employed or self-employed and being registered with the social security system. However, there are a number of exceptions:

• Partial retirement allows the worker, in agreement with their employer, to reduce their working hours by between 25% and 50% and to receive the retirement pension in inverse proportion to the reduction in working hours. If the worker has not reached regulatory retirement age, their company must arrange a relief contract with another worker.
• Active retirement makes it possible to combine the retirement pension with a full-time or part-time job as an employee or self-employed person, as long as the retirement has taken place after the normal retirement age and with a percentage applicable to the regulatory base of 100% for having a full career of contributions. During active retirement, 50% of the pension is paid. However, if the activity is carried out on a self-employed basis and proof is provided that at least one employee is employed, the amount of the pension compatible with work will reach 100%. .
• Flexible retirement allows a person who is already a pensioner to start a part-time job with a reduction in working hours of between 25% and 50% of the normal working hours, and to combine this with the pension they were receiving, reduced in proportion to the percentage of working hours worked part-time.
• The retirement pension is also compatible with self-employment if the total annual income does not exceed the amount of the annual minimum professional wage.
• The contributory retirement pension can also be combined with the development of an activity of artistic creation for which income is received from the ownership of intellectual property rights.
  

Furthermore, the employer's retirement pension is compatible with merely maintaining ownership of the business or commercial establishment, so long as they do not carry out any work.

For personalised information, it is advisable to go to any of the Social Security Assistance and Information Centres (CAISS).

The general rule is that receiving a pension is incompatible with undertaking work either for another person or as a self-employed person or with activities carried out for the Public Administrations.

There are some exceptions to this rule: the retirement pension is compatible with the undertaking of: 

• Part-time work under the terms established for  flexible retirement. The total sum of the retirement pension will be reduced  by an amount inversely proportional to the reduction applicable to the day's work.
• Self employed work, the total annual income from which does not exceed the annual Minimum Professional Wage (SMI).
• Any work for another person or as a self-employed person carried out by the pensioner, provided they  started to draw the pension at the statutory age (without bonuses and not early) and the percentage applicable to the respective Base Pension for the purposes of determining the sum of the pension   reaches 100%. As a general rule, the sum of the pension will be equivalent to 50% of the amount of the pension.

In any case, the pensioner  should  let the management entity know that they are going to start work.

If the worker enters into a part-time work contract, within the legal reduction limits set forth for "flexible retirement", his retirement pension will be reduced inversely proportionate to the reduction applied to the working hours. If he works less than 50% or over 75% of his working hours, his pension will be suspended.

In certain circumstances, as from 17/03/2013, it is possible for workers to reconcile their retirement pension (once it is down to 50% of its full amount) with a full-time or part-time job, with no constraint on the number of working hours.

They can be entitled to two pensions, as long as they meet the individual requirements of each scheme. If they are not affiliated or assimilated to any of the schemes when retiring, the contributions shown in each of them must have overlapped for at least 15 years.

In the event that a pension is not granted in one of the schemes, the certified contribution bases in the latter may be added to the contribution bases in the scheme in which pension eligibility exists, only to determine the regulatory base, as long as the sum of the bases does not exceed the maximum contribution limit in force at any given time.

The retirement pension is compatible with owning a business and the functions attached to ownership, as a result of which it is necessary to delimit the functions attached to ownership in accordance with commercial regulations on employer activity.

In principle, the business owner can perform any relevant or necessary function for achieving their objectives, even if they normally use the help of other people, either because they cannot or do not want to act personally, since the ownership of a business or company does not require the employer to carry out a business activity directly and personally. All that is necessary is that it is carried out in their name, i.e. so that legal relationships with third parties generated are imputed to them as well as all the rights and obligations produced, with the owner assuming the business's risk and expense.

Everything related to the management, administration and normal running of the business must be deemed an incompatible activity with the RETA retirement pension for both the individual employer and the de facto employer of a trading company, as this will give rise to affiliation in the Social Security system possibly resulting in, by way of example, the signing of contracts in general, general wages agreements, the company's representation at and outside of trials, the signing of guarantees...

The percentage applicable to the base pension in order to calculate the pension award 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 between months 1 and 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.

These percentages will be applied gradually until 2027.

The percentage established at the time the retirement pension is awarded will not alter when the beneficiary reaches the statutory  retirement age. However, if on reaching the aforementioned age, the amount of the pension is less than the minimum established for said pension , they will be guaranteed the minimum, provided they meet all the requirements.

In order to prove the minimum contribution period (short-fall) required for accessing a benefit, generally only the contributions actually made or those assimilated by extra payments (the so-called contribution-days) will be calculated.

The allowance time granted to the worker according to their age on 1 January 1967 is not used to prove the minimum contribution period required, and will only be taken into consideration to determine the pension percentage.

The pension amount will be the result of applying the work day reduction percentage to the amount of the pension due to them on the date of the causal event, according to the number of years contributions are made.

To determine the percentage applicable to the base pension of the partial retirement pension, when the worker applies for it prior to reaching the age of 65, the reduction coefficients will not be applied based on age.

The contributions made for activities carried out during the partial suspension of receipt of the retirement pension will result in an improved pension once employment is terminated.

To this end, once the termination of activity has been communicated to the competent management entity, payment of the full sum of the retirement pension will resume. once said sum has been recalculated in accordance with the following rules:

• In order to recalculate the base pension, the new contributions are factored in and the regulations in effect at the time the activity terminated are applied. If the result is a base pension that is lower than the previous one, the previously calculated amount is upheld, albeit applying the pension resulting from the revision carried out from the date the base pension was determined to the date the employment terminated.
  
• This will also result in modification  of the percentage applicable to the base pension, based on the new accredited contribution period,  and will result in the reduction or, where applicable, removal of any reduction coefficient that may have been applied, if it results in the right to an early retirement pension depending on whether or not the individual is a member of a mutual benefit society

• This benefit is part of the protective actions of the General Social Security Scheme and the Special Sea Workers, Self-employed Workers and Coal Mining Schemes. Self-employed workers' characteristics:

They must be included under the voluntary improvement of the protective actions arising from work-related injury and occupational disease contingencies and have previously or simultaneously opted for temporary disability benefit coverage.

They must be up-to-date with contribution payments.

It is necessary to determine whether the disability happened unexpectedly as a result of an injury (work-related or not) or a disease (common or occupational):

• If it is an injury, the normal job will be considered as that normally carried out by the worker at the time of the injury.
  
• In disease cases (common or occupational), the normal job will be considered is the worker's main activity during the 12 months prior to the date when the temporary disability resulting from the permanent disability would have commenced.
  
  

If the disability results from an injury or occupational disease, the contribution period is not required, unless it is an absolute permanent disability or serious disability due to a non-work-related injury and the worker is not in an assimilated contributor situation, in which case a generic contribution period of 15 years and a specific contribution period of 3 years within the last 10 years will be required.

The "contribution days" are calculated to certify the minimum generic and specific contributory periods (extra payments).

Permanent disability only exists if the checking of incapacitating injuries is accompanied by the right to receive the benefit, therefore meeting the requirements established (contribution period,...).

As a result, permanent disability will not be declared in any of its degrees, if the worker does not show the remaining requirements for producing the right to economic benefit.

If the worker's maximum TD  period (545 days) has not run out, the days remaining will be assimilated as contribution periods in order to certify the minimum contribution period.

The 10-year period, within which a fifth of the required contribution period must be included, will be calculated from the date when the obligation to pay contributions finished.

One of the requirements for being eligible for this pension is not having  reached retirement age, however:

• If the pension arises from a work-related injury or occupational disease, it is possible to award the permanent disability pension even if on the date of the causal event the worker, having reached retirement age, meets the other requirements for receiving the Social Security system's retirement pension.
  
• If the pension results from a non-work-related injury or common disease and, on the date of the causal event (termination of Temporary Disability">TD, issuing of the EVI opinion or, where appropriate, the application) the worker does not meet the requirements for receiving the system's retirement pension, they will be entitled to a permanent disability pension, the amount of which will be equivalent to the result of applying to the base rate the percentage for the minimum contribution period established at all times for receiving the retirement pension (50%).

Only contributions made for a job activity and/or contributory unemployment will be valid for these purposes.

If a special agreement has be entered into, once the initial refusal decision has been issued, these contributions cannot be calculated to certify the contribution period if the worker's medical condition is identical to that upon which the EVI proposal was based.

55% of the base pension can be increased by a further 20% for workers over 55 years old, who are in a total permanent disability situation, if it is presumed, due to their age, lack of general or specialised preparation and the social and working circumstances of their place of residence, that they have problems in finding a job in an activity different to their normal one.

For self-employed workers, there is an additional requirement that the pensioner is not the owner of an agricultural or maritime-fishing business or the owner, tenant, usufructuary or similar of a commercial or industrial establishment.

The substitution of the increase for housing and care at a Social Security System welfare institution upon request by the severely disabled person or any of their legal representatives can be authorised, whenever considered beneficial, and financed at their own cost (|art. 139.4 of the LGSS ).

This authorisation will be the responsibility of the managing company or mutual insurance company, where appropriate, which would have been responsible for the permanent disability protection. The request for the substitution can be prepared at any time by the severely disabled person or their legal representatives, who will be able to decide with a binding effect for the managing company or mutual insurance company authorising the substitution, that the request is void.

If the hospitalisation refers to welfare institutions and is passed to an Autonomous Community for management, the substitution will not take place. Article 69 of Law 21/2001 revises article 86 LGSS and authorises a separation of the financing of public welfare institutions with this responsibility passed to the Autonomous Communities, with the possibility of substitution therefore being devoid of any content.

Both pensions are compatible with carrying out such activities, whether profit-making or not or compatible with the disability condition, so long as they do not represent a change in the pensioner's ability to work which may give rise to a partial review by the management body. If the activities carried out exceed the established conditions, they will be incompatible and the pension may be suspended.

If work able to be included in any Social Security Scheme is carried out, then the worker must be affiliated and pay contributions, as well as communicate the beginning of any job performed for someone else or on a self-employed basis to the National Social Security Institute, unless it is the result of an occupational disease, in which case prior authorisation will be necessary.

Receiving a total permanent disability pension is incompatible with carrying out a job in the same occupational category or group, although it is compatible with any other type of job activity in the same company or another company.

However, receiving the 20% increase in the base pension of the total permanent disability is incompatible with working for someone else on a self-employed basis, or Social Security benefits that might result from such work, such as temporary disability or maternity benefit which continues after the working relationship or professional activity, or any unemployment benefit due from such work.

Any work carried out by the pensioner must be communicated to the National Social Security Institute, unless it results from an occupational disease, for which prior authorisation will be necessary.

If when they are disabled the person receiving a total permanent disability benefit loses or is suspended from a job compatible with their pensioner situation, they will be entitled to receive the unemployment benefit due to them, as well as the pension.

• It is incompatible with the retirement pension from the same scheme, and they will have to choose one of them.
  
  
• The permanent disability pension may be compatible with a retirement pension from another scheme, unless in order to prove the entitlement or complete it it is necessary to go to the scheme that recognizes the retirement (affiliation or assimilated situation, establishment of exclusion period, amount of base pension), in which case it will be necessary to choose one of them.
  
  However, if the contributions of the scheme for which retirement has been recognized were only used to quantify the amount of the permanent disability, with it being possible to dispense with these contributions to generate the right, the recognition of two compatible pensions will be possible, calculating each of them with the contributions from each of the schemes. For this, it would be necessary to recalculate the disability pension without taking into consideration the contributions of the scheme that recognizes retirement. 
  
  
• A WRI disability pension awarded in accordance with the old Work-related Injuries Regulation of 22.06.56 would be compatible with any other pension.
  

• It is incompatible with the economic benefits established for permanent disability, unless the injuries, mutilations or deformities are wholly independent of those taken into consideration for declaring the permanent disability and its degree.
  
  
• It is compatible with the job in the same company.

Irrespective of the compatibility or incompatibility which, where appropriate, may result in an activity being carried out, only the professional activity needs to be communicated to the relevant management body.

However, pensioners with a permanent disability resulting from an occupational disease, will only be able to work for someone else if they have previously obtained authorisation from the INSS.

If the applicant lives outside Spain, it will be the Provincial Office of the INSS in the province where the originator establishes or alleges that the last contributions were made that will determine qualification and reviews.

Article 1 of Royal Decree 1300/95 establishes that the National Social Security Institute will be responsible for evaluating, classifying and reviewing, regardless of the Management Body (INSS or ISM ) or Collaborating Body covering the contingency in question.

It is the responsibility of the INSS to check the existence of these injuries and acknowledge the right to the relevant benefits.

The companies themselves are only authorised to begin the procedure if they collaborate in the management. In addition, they are only authorised to begin the review procedure but not the initial declaration procedure so long as they are responsible for the benefits.

The three ways for beginning this recognition are: official, at the request of the worker or their representative and the request of the collaborating bodies (Mutuals for Work-related Injury and Occupational Disease Insurance or collaborating company).

The official way includes, amongst other assumptions, the itemised requests of the Employment and Social Security Inspectorate whom the company may approach for this purpose.

Waivers filed by workers, are considered to be excluded from the Social Security scope of protection, since economic benefits from the system are understood to be non-waivable.

In accordance with |art.  4 of R.D.  1300/1995, of 21 July, the work-related disability procedure is carried out automatically in all of its stages until completion.

The disability can be reviewed at any time and so long as the disabled person has not reached the age established for receiving the retirement pension (currently 65).

As an exception to this principle, the management body can review the degree of permanent disability and, consequently, the economic benefit initially awarded if the disability results from an occupational disease, even if the individual in question is over 65 years old.

Yes, there can be widowhood, orphanage payments and in favour of family members as long as, in addition to the remaining requirements, the deceased accredits a minimum contribution period of 15 years.

Assistance in the case of death shall not be applicable because this requires that the deceased be registered or assimilated.

Bonus periods for arduous work or disability cannot be counted as qualifying periods.

Nor will the contributions made by the SEPE be taken into account during the receipt of the allowance for the over-52s, as they only pay contributions for retirement. It can include said contributions if the deceased originator, whilst in receipt of said benefit, had signed a Special Agreement to cover the rest of the benefits.

Shall only be effective if their inclusion is prior to the event or, if after, such payment is performed within the regulatory period for it or by virtue of postponement or fractioning provided previously.

In the employee schemes, accidents in route (those suffered when the worker was travelling to or from work) are considered work-related injuries.
 
However, in self-employment schemes (self-employed workers and self-employed sea workers ), accidents in route are excluded from the concept of work-related injuries. 

Suicide shall be classified as accident. In order to determine if its occupational or not, it shall be necessary to consider the applicable legal regime for both contingencies.

Deaths that have their cause on a specific ingestion of toxic substances in excess (overdose) or of deficient quality (adulteration or bad condition) shall be considered derived from non occupational accident. The connection between the death and ingestion of such substances shall be, in any case, sufficiently accredited with the certificate issued by the forensic doctor or facultative, if appropriate, involved in each case

In the cases in which the Mutual fund should deny the payments, based on the fact of not being an occupational accident, whenever the beneficiaries have presented a claim in request of declaring the existence of such contingency, it shall be possible to recognize the payments of death and survival requested to the INSS treating them as common contingencies, conditioning the resolution to the content of the court ruling.

Workers that have disappeared in an accident shall be considered dead, either occupational or not, under circumstances that makes their death presumable, and for which no news has been obtained during 90 days following the accident.

In these cases, the pensioner may be entitle to payments of death and survival, excluding the death subsidy, as long as requested within 180 calendar days after the date on which the aforementioned 90 day period expires, using the date of accident as the date of the event.

Should this period pass, it shall be necessary to previously declare the death in accordance with civil legislation, taking the date of the event as the one specified in said death statement.

If the deceased received permanent absolute disability or major disability derived from AT , it shall be considered that the death was due to this contingency.
 
If the party perceived total permanent disability  derived from AT, it shall be necessary to prove the death was due to such contingency. Evidence shall be accepted as long as more than 5 years have not passed since the date of the accident. If the death takes place during such period, it shall not be considered death as a result of AT, even if it is demonstrated it is the result thereof.

If the deceased received permanent absolute disability or major disability derived from EP , it shall be considered that the death was due to this contingency.

If the party perceived total permanent disability  derived from EP, it shall be necessary to prove the death was due to such contingency. Evidence shall be accepted regardless of the time passed to death.

When the last regime was self-employed and the fact that caused the payment occurred with said 90 days, it shall be considered the employee is in a situation similar to discharge even when it must resolve a different regime, because in accordance with the reciprocal calculation rules, the formal situation of discharge or assimilated is always referred to the last regime and is suitable by the regime that recognizes the right.

If, as long as it has been held two years before the death of the party, they have lived at his expenses and are not entitled to another Social Security pension or are any family members left with obligation and possibility of providing food as per civil law.

Yes. Should the beneficiary not have accrued any amount in the orphanage pension before reaching the age limit for becoming a perceiver, an annuity of the pension including extra payments shall be paid for having requested it after such age, as long as the person fulfils the conditions for being beneficiary on the date of the event.

Children or brothers/sisters greater than 22 years old, single, widow, legally separated or divorced shall be entitle to perceive family subsidy, even if not certifying the conditions for being pensions, fulfil the following requirements:

• To have lived with the originating contributor at his/her expense for 2 years prior to death or since the death of a family member that lived with him, if it occurred during this period.
  
  
• Not be eligible to a public pension.
  
  
• To lack means of subsistence, due to having an income equal to or below the minimum guaranteed wage and the obligation of providing family members with food.