Special agreement for situations in which a worker remains registered with the social security but receives no wages, fulfilling public obligations, permits and licenses

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

• Be an employee and be in a situation of unpaid employment, performing public duties or holding a trade union representative position or on leave of absence that does not give rise to a leave of absence from work.

• Have a contribution basis in the calendar month prior to the start date of the above situations that is higher than the minimum basis corresponding to the group of their professional category.

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

The application for registration of this special agreement can be submitted at any time by any of the means indicated in the section "Registration, deregistration or variation of data of the special agreement" in the section "Procedures and formalities of special agreements".

Contributions under this special agreement are intended to cover the same benefits as under the ordinary special agreement.

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

• If the application is made within 90 calendar days of the beginning of the period of unpaid leave, public duties, trade union representation or leave of absence from work, the subscriber may opt for the agreement to take effect:

• • From the day of submission of the application.
  • From the day of commencement of unpaid leave of absence from work, in the performance of public duties or in the performance of trade union representation or on leave of absence from work. If no choice is made, the latter shall be the effective date.

• If the application for registration is submitted outside the period of 90 days following the beginning of the period of unpaid leave of absence from work, performing public duties or holding a trade union representative position or on leave of absence from work, the starting date of the agreement shall be from the date of submission of the application for registration of the agreement.
  

The special agreement will expire due to any of the following reasons:

• For the same reasons as the ordinary special agreement.
• For termination of the situations that entitle to the subscription of the agreement.
  

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 applicable contribution basis is the difference between the subscriber's contribution basis in the calendar month preceding the date of the start of the situations giving rise to this special agreement and the minimum basis corresponding to the group of the worker's professional category.

Determination of the payment due

The calculation of the contribution to be paid by the subscriber to this special agreement is that generally established for the ordinary special agreement; except that in this special agreement the subscriber cannot choose the contribution basis, otherwise it is determined in the established manner.

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 basis after the special agreement has been concluded

In general, the increase in the contribution basis is the same percentage as the increase in the minimum basis of the Special Scheme for Self-Employed Workers.

However, the subscriber may choose to have their contribution basis revalued in accordance with the annual increase in the maximum contribution basis of the contribution group corresponding to their professional category or that of the Scheme in which they have been registered. Otherwise, it shall be increased in accordance with the previous paragraph.

The application for a voluntary increase in the contribution basis can be made through the "Change of contribution basis - special agreements" service available at the Social Security e-Office. The deadline for submitting this application is 30 September of each year and the increase will be applied from 1 January of the following year.

• Article 69 of Royal Decree 2064/1995, of 22 December 1995, approving the General Regulations on Contributions and Settlement of other Social Security rights.
• Article 19 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 articles, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.