Concept
As a rule, it is an agreement signed voluntarily by the workers with the Treasury General of the Social Security with the aim of generating, maintaining or extending, in certain situations, the entitlement to Social Security benefits, and with the obligation to pay the corresponding contribution payment to their exclusive account.
In other cases, such as the special agreement for companies and workers subject to labour force reduction plans that include workers of 55 years of age or over, the signing of the agreement is enforced by the Provincial Directorate of Labour and the agreement is signed by the company and the worker on the one hand and the General Treasury of the Social Security on the other.