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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: