• 100% of the base rate.
  
• In cases of work-related injury or occupational disease:
  
  The pensions are increased by between 30% and 50% based on the severity of the ailment, when the injury is caused by machinery, devices or at facilities, centres or work locations that do not have the regulatory prevention devices, that are unusable or in poor condition, or when employment health and safety measures have not been followed, or basic health standards or personnel training for each job, taking into account the characteristics, age, gender and other conditions of the worker.
  
  This charge will be fully payable by the offending employer.
  
  The payment of economic benefits is not applicable for domestic employees in cases of WRI and ODdue to the lack of measures for occupational risk prevention.
  
• In cases in which a worker, who has reached or is above the ordinary retirement age, accesses the absolute disability pension arising from common contingencies, due to failing to meet the requirements for accessing the retirement pension:
  
  The applicable percentage corresponds to the minimum contributory period established at any given moment to be eligible for the retirement pension. This percentage which applies to the corresponding base rate is currently 50%.

Transitional maintenance of maternity supplement

Peole who, on 4-2-2021, were receiving the demographic contribution maternity supplement will continue to receive it.

The receipt of the maternity supplement will be incompatible with the new contributory pension supplement for the reduction of the gender gap, and the persons concerned may choose between one or the other.

If the other parent of one of the children who was entitled to the maternity supplement applies for the contributory pension supplement and is entitled to receive it, the monthly amount recognised shall be deducted from the maternity supplement, with financial effects from the first day of the month following that of the decision, provided that the decision is issued within six months of the application or, where applicable, of the recognition of the pension that gave rise to it; after this period, the effects shall take effect from the first day of the seventh month following that of the decision.

Supplement for the reduction of the gender gap

The contributory pension supplement for the reduction of the gender gap, replaces the maternity supplement for demographic contribution with a supplement aimed at reducing the gender gap, which  seeks to repair the harm that women have suffered throughout their professional career for assuming a major role in the task of caring for children, which is projected in the area of pensions.

If the disability stems from common illness:

• The beneficiary has active contributor, assimilated contributor status or "non-contributor" status:
  
  It is calculated by applying all the rules specified for total permanent disability arising from common diseases.
  

If the disability is caused by a non work-related injury:

• Beneficiary on active or assimilated contributor status:
  
  It is calculated by applying the rules specified for total permanent disability arising from non work-related injuries.
  
• The beneficiary has "non-contributor" status:
  
  It is the result obtained from dividing the interested party's contribution bases during the 96 months immediately prior to the month before the triggering event by 112. The calculation of these bases will be performed in accordance with the following rules:
  
  • The bases for the 24 months prior to the triggering event are calculated using their nominal value.
  • The remaining bases are updated in accordance with the development of the Consumer Price Index (CPI), from the month to which they correspond up to the month immediately prior to the month when the period of non-updatable bases described in the foregoing paragraph begins.
    
    
  Filling in of gaps:
  
  If during the period to be counted for the calculation there are months in which the worker had no obligation to make contributions, these contribution gaps will be filled in using the minimum contribution base in force at any given time for workers over 18 years of age. If during any month, the obligation to make contributions is limited to just a portion of the month, the filling in of gaps outlined in the previous paragraph will apply only to the portion of the month in which there was no obligation to make contributions, as long as the contribution base that corresponds to the contributory period does not reach amount of the established minimum base. In such a case, gaps will only be filled until this latter amount is reached. 
  
  In the case of workers included in the Special System for Domestic Employees,, from 2012 to 2018, only effective contribution periods will be taken into account for the calculation of the RB of the permanent disability pension arising from common contingencies (filling in of gaps will not apply).
  
  In the case of workersincluded in the Special System for Agricultural Employees, as of 01/01/2012, only effective contribution periods will be taken into account for the calculation of the RB (filling in of gaps will not apply).
  
  In the case of workers on part-time, relief and permanent-intermittent contracts:

• With the exception of the periods between seasons or campaigns for workers with intermittent contracts, under no circumstances will the gaps in contribution be considered as the hours or days not worked because of the interruptions in rendering services resulting from the part time contract itself.

If the disability is caused by employment injury or occupational illness:

The regulatory base is calculated using actual salaries, by applying the rules specified for total permanent disability arising from these contingencies.

• Pensions due to common sickness and non-occupational injuries are paid in 14 instalments, one for each month of the year and two extra payments per year, which are paid together with the June and November monthly instalments, and are the same amount as the ordinary amounts for those months.

• Pensions due to employment injuries and occupational injuries are paid in 12 monthly instalments, since the extra pays are prorated within the ordinary monthly instalments, as they were taken into account to calculate the regulating base of the pension.

• Minimum monthly amounts are guaranteed, with the amount varying based on whether or not the beneficiary has a dependent spouse.

• Absolute permanent disability and serious invalidity pensions, as well as the retirement pensions derived from them are exempt of withholdings for the Personal Income Tax (IRPF) due to the change in denomination when the beneficiary reaches the age of 65.