Special Agreement for non-professional carers of dependent people, R.D. 615/2007.

This agreement can be signed by the person who is designated as a carer in the Resolution recognising the financial benefit for care in the family environment and support for non-professional carers and, as such, is considered a non-professional carer in the Individual Care Programme (PIA), provided that the dependent person for whom they are caring receives the financial benefit for family care regulated in Law 39/2003, of 14 December.

The condition of non-professional carer may be assumed by persons who meet the requirements established in the regulations governing the benefits of the System for Autonomy and Care for Dependency. In general terms:

• Spouse
• Relative up to 3rd degree
• Person in the close environment of the dependent person
  

It shall not be subscribed if the person concerned is in any of the following situations:

• Performing a professional activity for which they must be included in the Social Security System. However, the following cases are excepted:

  • The agreement can be signed when the carer is already working and reduces their working hours to care for the dependent person, provided that the contribution basis for these activities is lower than the basis corresponding to the agreement in accordance with the degree of dependency of the person being cared for.
  • Non-professional carers can also subscribe to it, regardless of whether they continue to carry out or start a professional activity, provided that the contribution basis for these activities is lower than the basis corresponding to the agreement according to the degree of dependency of the person being cared for.

In these cases, the contribution basis of the agreement is reduced and will be the difference between the base corresponding to the agreement according to the degree of dependency and the base of the activity carried out.

• Registration in RETA, even if their contribution base is lower than that which would correspond to them under the agreement.
• Receiving unemployment benefit. However, it can be combined with part-time contributory unemployment benefit, provided that the contribution basis for unemployment benefit is lower than the base corresponding to the collective agreement.
• Retirement and Permanent Disability Pensioner
• Widow/widower pensioner or in favour of relatives and is 65 years of age or older
• During periods of leave from work for family care, which are considered actual contribution periods
• During periods of reduced working hours, which are considered actual contribution periods
• Recipient of a non-contributory pension
• Recipient of a foreign pension
• Recipient of benefits from external schemes (MUFACE, ISFAS...)
• Registered professional having opted for the alternative mutual insurance scheme to RETA

This type of special agreement does not require a contribution period prior to the application.

Contributions under this special agreement are intended to cover the same benefits as under the ordinary special agreement, in addition to the following:

• Permanent disability resulting from an accident or occupational disease.
• Widowhood, Orphanhood and other benefits in favour of family members, derived from an accident or occupational disease.
• Occupational Training.
  

The application for the Special Agreement shall be made, at any time, once the financial benefit for family care of the dependent person has been recognised by the corresponding Autonomous Community, through the means provided in the section "Registration, deregistration or change of data of the special agreement" in the section "Special Agreement Procedures and Formalities".

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 date on which the financial benefit for family care of the dependent person is recognised, the effects of the special agreement shall take effect from the date on which the financial benefit is recognised.
• If the application for registration is submitted outside the 90 calendar days following the date of commencement of services, the commencement date of the agreement shall be from the date of submission of the application for registration.
  

Subject responsible for the payment:

The payment of the special agreement fee shall be borne exclusively by the Institute of Social Services and the Elderly (IMSERSO).

However, if the subscriber is in any of the following situations and wishes to maintain the contribution basis for which they have been paying contributions, they can choose to sign a special agreement complementary to the one financed by the IMSERSO, at their own expense, the contribution corresponding to the complementary agreement:

• If they have interrupted an employed or self-employed activity in order to devote themselves to the care of the dependent person Exceptionally, in this case, if the dependent person is recognised as having grade III, 50% of the supplementary agreement contribution will be paid by the subscriber and the remaining 50% will be paid by the IMSERSO (since the entry into force of DA 2 of Law 3/2024, of 30 October).
• Where the conclusion of this type of agreement has led to the termination of a previous agreement
• If they reduced their working hours and the corresponding remuneration as a result of the performance of non-professional care work

Contribution basis

In the case of special agreements for non-professional carers financed by the IMSERSO, the contribution basis varies according to the degree of dependency and hours of dedication:

• Dependency degree III: the contribution basis of the agreement will be the minimum contribution basis General Scheme
• Grade II dependency: the contribution basis of the agreement will be proportional to the number of hours of recognised dedication, and may not be less than 50% of the minimum base of the General Scheme.
• Grade I dependency: the contribution basis of the agreement will be 50% of the minimum base General Regime

However, if the person concerned wishes to maintain the contribution basis for which they were paying contributions by signing a special agreement complementary to the one financed by the IMSERSO, the contribution base for that person will be the difference between the base of the carers' agreement financed by the IMSERSO and the contribution basis for which they were paying contributions prior to signing the special agreement.

Determination of the quota:

The single contribution basis in force in the General Scheme (28.30%) will be applied to the corresponding contribution rate according to the degree of dependency and hours of dedication.

The result obtained shall be multiplied by the reduction coefficient set annually by the Contribution Order: 0.77

For the purpose of financing training for carers, 0.2% of the contribution basis will be contributed for vocational training.

In addition, from 1 January 2023, the Intergenerational Equity Mechanism (IEM) contribution will also be paid, as established for the regular special arrangement.

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 base after the CE has been concluded

The increase in the contribution basis is the same percentage as the increase in the minimum basis of the Social Security General Scheme.

This agreement can be made compatible with the following situations:

• With work activity, when the contribution basis of the activity is lower than that of the special agreement in accordance with the degree of dependency of the person being cared for.
• With part-time contributory unemployment benefit if the benefit base is lower than the contractual basis
• With unemployment benefits for those over 52 years of age
• With the active insertion income
• With the unemployment benefit for permanent and continuous workers under the General Scheme
• With the voluntary special agreement for non-professional carers
• With another carers' agreement for the care of two or more dependants, provided that the sum of the contribution bases of the agreements does not exceed the minimum contribution basis of the General Scheme.
  

The special agreement shall expire for any of the following reasons concerning the person signing the special agreement:

• Carrying out an activity whose contribution basis is equal to or higher than the contribution basis of the special agreement.
• Recognition of the status of retirement pensioner or permanent disability pensioner.
• Recognition of the status of holder of a widow's or widower's pension or in favour of a family member, when aged 65 or over, in any of the Social Security system schemes.
• Ceasing to provide services as a non-professional carer or ceasing to meet the requirements to be considered as such.
• Due to death.

In addition, this special agreement shall expire due to:

• End of the financial benefit for family care.
• In the event of the death of the person assisted.

In the event that the non-professional carer has subscribed to the additional clause at their own expense, this shall expire, in addition to the above, for the following reasons:

• Due to failure to pay the instalments corresponding to 3 consecutive monthly payments or 5 alternative monthly payments, except in cases of force majeure.
• By decision of the carer. The request for cancellation of the special agreement can be made through the channels indicated in the section “Registration, deregistration or change of data of the special agreement" in the section “Special agreement procedures and formalities".
  

• When they are made through the "Registration in special agreement" service available at the Social Security e-Office, the applications must be accompanied by the documentation described in the "Attached documentation" section of the aforementioned service.
• When they are formulated through the submission of Form TA.0040 - Application for registration/change of data/deregistration of the special agreement for non-professional carers. Applications must be accompanied by the documentation described in the instructions to the application form.
  

• Article 28 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.
• Royal Decree 615/2007 of 11 May regulating the Social Security for carers of dependent persons.
• Royal Decree-Law 6/2019, of 1 March, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation, was published.
• Second additional provision and single transitory provision of Law 3/2024 of 30 October to improve the quality of life of people with Motor Neurone Disease and other highly complex and irreversible diseases or processes.
  

The deadline for deciding on the application to sign this special agreement is that established in general for applications to sign up to this ordinary special agreement.