Reduction in working hours with proportional reduction in salary

In order to sign this agreement, the following requirements must be met:

• Being granted a reduction in working hours on one of the following grounds:

• • Having premature babies who, for whatever reason, need to remain in hospital following the birth.
  • Direct care of a child under the age of 12 or a person with a disability who is not in paid employment (on the grounds of legal guardianship)
  • Direct care provided by a spouse or civil partner, or a relative up to the second degree of kinship by blood or marriage, including a blood relative of the civil partner, who, due to age, accident or illness, is unable to look after themselves and does not carry out any paid work.

• Three years must have elapsed since the reduction in working hours was recognised, during which time contributions are calculated at a rate increased to 100% of the amount that would have been payable had the reduction not taken place.

No contribution period is required prior to applying for the special agreement.

An application to register for this special agreement may be submitted at any time after the third year of reduced working hours has elapsed, using the methods set out in the subsection “Registration, deregistration and changes to details of the special agreement” within the section”Procedures and formalities for special agreements”.

The starting date of this special agreement will depend on when the application for registration is submitted:

• If the application for registration is submitted within 90 calendar days of the end of the third year of reduced working hours, the subscriber may choose for the agreement to take effect:

• • From the day of submission of the application.
  • From the day following the expiry of the three-year period from the start of the reduced working hours. If no choice is made, the latter shall be the effective date.

• If the application for registration is submitted after the 90-day deadline, the agreement will take effect from the date on which the application for registration is submitted.
  

Subject responsible for the payment

The person responsible for paying the tax is the one generally established for the ordinary special agreement.

Contribution basis

The contribution basis will be the difference between the basis corresponding to the reduced working hours and any of the bases that may be chosen under the standard special collective agreement.

Determination of the payment due

The calculation of the payment due by the subscriber to this special agreement is that established in general for the ordinary special agreement.

Payment deadline

The deadline for making the payment is the calendar month following the month to which it refers.

Method of payment

The method of payment for this special agreement is by direct debit.

Increase in the Contribution Basis after the special agreement has been concluded

The increase in the contribution basis after the signing of this agreement will be that established in general for the ordinary special agreement.

• Article 21 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
• In all matters not established in the aforementioned article, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.
• Article 237 of the Consolidated Text of the General Social Security Law, approved by Legislative Royal Decree 8/2015 of 30 October.