Supuestos especiales

The supplement to reduce the gender pay gap will be paid only in respect of retirement pensions or pensions for compulsory retirement, or for permanent incapacity for service or unfitness for duty, arising on or after 4 February 2021, where the recipient has had one or more children.

Following the adoption of the CJEU judgment of 15 May 2025 and pending legislative amendments to bring the provisions of the eighteenth additional provision of the State Civil Service Pensions Act (Additional Provision 18 LCPE) into line with that judgment, this supplement (CBG) must be applied to men on the same terms as those provided for women, whilst maintaining the unitary structure of the benefit, under which it must be granted to the parent receiving the lower pension.

The amount of the supplement for 2026 will be 36.90 euros per month for each son or daughter. The amount payable shall be limited to four times that sum.

In addition:

• The amount of the supplement will not be taken into account when applying the maximum pension limit.
• The supplement will be paid in fourteen instalments, together with the pension on the basis of which entitlement to it is determined.
• Each son or daughter is entitled to only one economic supplement.
• Any supplements that may be recognised in any of the social security schemes shall be incompatible with each other, and shall be paid in the scheme in which the pensioner has been registered for the longest period of time.

Temporary continuation of the maternity allowance for civil service pensions.

Those currently receiving the maternity allowance will continue to receive it.

The receipt of this maternity supplement will be incompatible with the supplement for the reduction of the gender gap that may correspond to the recognition of a new public pension, and the persons concerned may choose between one or the other.

In the event that the other parent of any of the children for whom the maternity allowance was granted applies for the gender gap allowance and is entitled to it, the monthly amount awarded to them will be deducted from the maternity allowance that was previously being received.

Following the judgment of the Court of Justice of the European Union of 12 December 2019, applicable to Additional Provision 18 of the TRLCPE in its version prior to Royal Decree-Law 3/2021 with effect from 1 January 2016, both parents, regardless of their sex, are entitled to the maternity supplement, provided they have natural or adopted children and are in receipt of a retirement pension or a pension due to compulsory retirement or permanent disability/unfitness for service, subject to the condition that the allowance to be granted must be a one-off payment, meaning that only one of the parents may be the beneficiary, and not both.

They will be entitled to a pension supplement equal to the amount obtained by applying a percentage – based on the number of children born or adopted prior to the event giving rise to the pension – to the retirement or early retirement pension to which they are entitled, in accordance with the following scale:

• In the case of two children: 5 per cent.
• In the case of three children: 10 per cent.

• In the case of four or more children: 15 per cent.
  

Under no circumstances shall this maternity allowance form part of the retirement or early retirement pension for the purposes of determining the assessment base for awarding pensions in favour of family members.

In addition:
a. If periods are aggregated for the purposes of the supplementary pension in accordance with international regulations, the supplement shall be calculated on the basis of the theoretical pension, which may under no circumstances exceed the maximum limit for state pensions.

b. If the amount of the pension to be granted is equal to or greater than the maximum pension limit, only 50 per cent of the supplement will be paid, even where there is a combination of state pensions.

c. If the pension to be granted is less than the minimum pension amount and the claimant applies for and is eligible to receive the top-up to the minimum, the maternity allowance shall be added to this.

d. Where there is a combination of state pensions, regardless of the scheme under which they are payable, only one maternity allowance shall be paid in accordance with the following rules:

- If you are entitled to more than one retirement or early retirement pension, the supplement with the higher amount will be paid.
- If it relates to a retirement or early retirement pension and a widows’ pension, the amount corresponding to the retirement or early retirement pension will be paid.

Staff falling within the scope of the State Civil Service Pension Scheme – with the exception of those referred to in subparagraphs i) and j) of Article 2.1 of the Consolidated Text of the Civil Service Pensions Act – who cease to be civil servants shall retain any pension rights they may have acquired for themselves or their dependants up to that point.

However, such staff shall only be entitled to an ordinary retirement pension or a pension for permanent incapacity or disability if, before reaching retirement age, they are found to be completely unable to carry out any profession or trade.

The recognition of pension entitlements accrued by such staff shall always be carried out at the request of the party concerned, once they have demonstrated compliance with the requirements applicable in each case, without the need for a prior declaration of retirement or early retirement. For the purposes of such recognition, only the service completed by the originator up to the point at which they ceased to be a civil servant shall be taken into account.

Royal Decree 432/2000 of 31 March regulates the calculation, within the State Civil Service Pension Scheme, of periods recognised as periods of Social Security contributions, in respect of priests and members of religious orders of the Catholic Church, as well as lay members of any of the secular institutes of the Catholic Church listed in the Ministry of Justice’s Register of Religious Entities, who, on 1 January 1997, had been secularised, or had ceased to be a member of a religious order or of such secular institutes.

The aforementioned Royal Decree allows such periods to be aggregated, at the request of the interested parties and provided that they do not overlap with the years of service credited under the State Civil Service Pension Scheme, both to establish entitlement to a pension under this social protection scheme and to increase the amount of the pension, provided that, under no circumstances, may the total number of years resulting from such aggregation exceed thirty-five.

The most important points to bear in mind are as follows:

1. The applicant’s application must be accompanied by a certificate specifying the periods treated as recognised contribution periods and, where applicable, those of actual contributions, issued by the Provincial Directorate of the Social Security General Treasury in the applicant’s place of residence or, if residing abroad, by the office corresponding to the locality where they exercised their priestly ministry or religious profession at the time of their secularisation, or as a lay member of a secular institute of the Catholic Church, at the time of their resignation.
2. For the purposes of calculating the pension, periods spent in the priesthood or in a religious order, which the Social Security General Treasury recognises as equivalent to periods of contribution, shall be regarded as periods of service to the State within sub-group C1.
3. Those concerned are required to pay only that part of the total pension amount corresponding to the years treated as contribution years, which are taken into account for the purposes of recognising the right to a pension or increasing an existing pension. As there is a regulator for sub-group C1, this portion shall be calculated by applying the percentage set out in the scale in Article 31.1 of the Consolidated Text of the Civil Service Pensions Act for a number of years equal to those counted as equivalent to years of contributions.
4. The amount payable will be deducted from subsequent monthly pension payments, including any supplementary payments; however, under no circumstances may the amount deducted each month exceed the difference, on the initial payment date, between the amount of the pension paid (after tax) and the amount to which you would have been entitled had the years recognised as contribution years not been taken into account. This clause ensures that the amount deducted will never exceed the amount by which your pension is increased as a result of the inclusion of years spent in religious service.
5. The amount to pay is regarded as a tax-deductible expense, as provided for in Article 19 of Law 35/2006 of 28 November on personal income tax.

Royal Decree 691/1991 of 12 April on the reciprocal calculation of contribution periods between social security schemes allows, upon application by the interested party, the aggregation of successive or alternative contribution periods recorded under the State Civil Service Pension Scheme and the Social Security schemes, both for the purpose of acquiring the right to a pension and for determining the percentage applicable to the calculation of the pension.

The pension is granted by the managing body or organisation of the scheme to which the person last paid contributions, in accordance with that scheme’s own rules but taking into account the aggregation of contribution periods, unless the person does not meet the conditions required to qualify for a pension under that scheme, in which case the other scheme will determine the outcome. In the event that the most recent contributions were made simultaneously, the scheme under which the individual has the longest period of contributions shall have jurisdiction to make the decision.

Where the pension is payable under the Civil Service Pension Scheme, the total contribution periods credited under another scheme shall be deemed to have been accrued in the group or category resulting from the application of the following equivalence table:

For the purposes of incorporating years of contributions under the Civil Service Pension Scheme into Social Security pensions, pursuant to the reciprocal calculation of contributions between Social Security schemes (Royal Decree 691/1991 of 12 April) the person concerned must apply for a certificate of service to the State, which shall be issued on Form CS by the relevant ministerial department or Autonomous Community where the civil servant was last posted.

For the purposes of pension entitlements, compulsory military service, the equivalent social service and compulsory social service for women – which have now been abolished – are only taken into account when determining civil servants’ pensions if they were completed after the civil servant joined the civil service.

Where such service was completed prior to becoming a civil servant, only the period exceeding compulsory military service and compulsory social service for women shall be taken into account.

The First Transitional Provision of the Consolidated Text of the State Civil Service Pensions Act stipulates that civil servants, both civilian and military, of the State Administration who joined the service prior to 1 January 1985, and who, prior to that date, had transferred from a body, scale, post or position with a specific proportionality index to serve in another with a higher proportionality index,shall be entitled, for the purposes of calculating their pension, up to a maximum of ten years of the time actually served in the body, scale, post or position with the lower proportionality index, as if that time had been served in the one with the higher index.

Pensions arising from a civil servant’s retirement or voluntary retirement are excluded from this special service calculation.

The retirement pension or early retirement pension for permanent incapacity or unfitness for service is calculated in the same way as the standard retirement or early retirement pension based on age, with the exception that, where such a pension is granted whilst the civil servant is on active service or in an equivalent status, the following shall be considered as actual service, in addition to those credited up to that point, the full years remaining until the civil servant reaches the age of retirement or mandatory retirement, these being deemed to have been served in the Body, Scale, post, position or category to which they are assigned at the time of retirement or early retirement.

However, with effect from 1 January 2009, where, at the time the qualifying event occurs, the person concerned has fewer than twenty years’ service and the disability or incapacity does not render them unfit for any profession or trade, the amount of the ordinary retirement or early retirement pension shall be reduced by 5% for each full year of service remaining until they reach 20 years’ service, up to a maximum of 25% for those who have completed 15 years’ service or fewer. If, after the pension has been granted and before the person concerned reaches retirement age or is compulsorily retired, their illness or injuries were to worsen to such an extent as to render them unfit to carry out any profession or trade, the amount of the pension may be increased to 100 per cent of the amount to which they would otherwise have been entitled.

Where service has been rendered in two or more Bodies or categories with various pensionable earnings, the civil servant’s entire administrative record is taken into account when calculating their retirement or early retirement pension, from their entry into the first and subsequent grades until their departure from active service. For this purpose, the following formula is used:

P = R1 x C1 + (R2 - R1) x C2 + (R3 - R2) x C3 + …

Given that:

P: the annual amount of the retirement or early retirement pension

R1, R2, R3 … the pensionable earnings corresponding to the first and subsequent Bodies and Scales in which the employee served

C1, C2, C3 … the calculation percentages corresponding to the full years of actual service elapsed from entry into the first Body, Scale … until the time of retirement or early retirement, in accordance with the table of percentages in section Pension Calculation.

To determine the applicable percentage, periods of time exceeding one year shall be counted as time spent in the subsequent posts held, up to the most recent post held, after which any resulting excess time shall not be counted.