The reduction of the working day by half an hour that, in accordance with the provisions of the fourth paragraph of Article 37.4 of the rewritten text of the Workers’ Statute, is carried out with the same duration and regime by both parents, adopters, guardians for adoption purposes or permanent foster parents, when both work, for the care of the infant from the age of 9 months to 12 months shall be considered a protected status.

This reduction of the working day is seen as an individual right of working people without it being possible to transfer its exercise to the other parent, adopter, guardian or foster parent.

The accreditation of the responsible exercise of the care of the infant will be carried out by means of certification of the reduction of the working day by the companies in which their parents, adopters, guardians or carers work.

The requirements to be met by this documentation will be determined by regulation.

Beneficiaries:

Working persons included in the General Social Security Scheme, including the Special System for Domestic Employees, Special Agricultural System for employed workers; as well as for workers in the Special Scheme for Coal Mining.

It shall not apply to public officials, who shall be governed by the provisions of Article 48.f) of the revised text of the Law on the Basic Statute of Public Employees, and the regulations that develop it.

Requirements:

• Being registered or in a situation equivalent to registration in the moment of the causal event.

  • A reduction in the working day of half an hour carried out by both parents, adopters, foster carers or permanent carers with the same duration and regime shall be deemed to be the causal event when both parents work, for the care of the infant, from the age of 9 months to 12 months.      

• Proof of the required contribution periods, depending on the age of the parents:
  • Workers under 21 years of age: no minimum contribution period is required.          
  • Working people between 21 and 26 years of age: at least ninety days of contributions in the seven years immediately preceding the start of the causal event, or one hundred and eighty throughout their professional life.
  • Working people of more than 26 years of age: at least one hundred and eighty days of contributions in the seven years immediately preceding the start of the causal event, or three hundred and sixty days of contributions over a working life.    
    

When both parents, adopters, foster carers or permanent guardians are eligible for the benefit, the right to receive the benefit can only be recognised in favour of one of them.

• The start of the reduction of working hours can begin between the ninth month of the baby's birth and up to the twelfth month, but once the causal event has occurred, the time that the reduction of working hours lasts must be the same for both parents, with each day coinciding.
• As for the reduction of working hours, this must be daily without the possibility of accumulating weekly, so for a person who works 40 hours per week (in 5 days), their reduction per week must be at least 2 and a half hours (half  an hour per day).
• In the case of multiple births, each parent is entitled to a co-responsibility allowance, each for one child.
• On the other hand, it should be noted that the benefit to be paid by this Management Entity will be that corresponding to the reduction of the working day by half an hour. That is to say, the working person can reduce their working hours by the time they wish (half an hour, one hour, two hours...), but the INSS will only pay the half-hour reduction, as this is the protected status for this benefit as provided for in Article 183 of the TRLGSS.

The economic benefit will consist of a daily accrual allowance equivalent to 100% of the regulatory base established for the benefit for temporary incapacity derived from common contingencies, and in proportion to the reduction in the working day: contribution base for the month prior to the causal event  (reduction in the working day) or the contribution bases for the three previous months in the case of part-time contracts.

This benefit will expire when the minor is 12 months old.

• The National Social Security Institute (INSS) in general.
• The Social Marine Institute (ISM), for workers included under the Special Scheme for Sea Workers.

The National Social Security Institute (INSS) or, as the case may be, the Social Marine Institute (ISM).

This benefit is exempt from income tax (IRPF), except in Navarre.

This benefit shall be incompatible with any other benefit involving the suspension of the employment relationship.