MINISTERIO DE EMPLEO Y SEGURIDAD SOCIAL

		SUBSECRETARÍA SECRETARÍA GENERAL TÉCNICA S. G. DE RELACIONES INTERNACIONALES SOCIOLABORALES

21º ANNUAL DETAILED REPORT ON THE EUROPEAN CODE OF SOCIAL SECURITY

REPORT

For the period from JULY 2015 to JUNE 2016

made by the Government of SPAIN in accordance with Article 74 of the European Code of Social Security on the measures taken to give effect to the accepted provisions of the Code

    

This Report also covers the application of such provisions in the following non‑metropolitan territories to which, in conformity with Article 80, they have been declared applicable: ................................................................

      I.     Please give a list of the legislation and administrative regulations, etc., which apply the provisions in respect of which the obligations of the Code have been accepted in accordance with Article 2. Please specify in each case to which of the Parts of the Code the texts concerned relate. Please forward copies of the said legislation, etc.

Please give any available information concerning the extent to which these laws and regulations have been enacted or modified to permit of, or as a result of, ratification.

BASIC LAWS APPLICABLE TO THE PROVISIONS REPORTED.

-     Spanish Constitution of 1978 of 27 December (articles 41 and 43).

-     Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (BOE 31/10/2015. Error Correction BOE 11/02/2016).

http://www.boe.es/boe/dias/2015/10/31/pdfs/BOE-A-2015-11724.pdf

http://www.boe.es/boe/dias/2016/02/11/pdfs/BOE-A-2016-1320.pdf

-  Law 16/2003 of 28 May, on the cohesion and quality of the National Health System (BOE 29/11/2003).

http://www.boe.es/boe/dias/2003/11/29/pdfs/A42532-42532.pdf

-  Royal Decree-Law 36/1978 of 16 November, on the institutions managing the Social Security System, health and employment.

http://www.boe.es/boe/dias/1978/11/18/pdfs/A26246-26249.pdf

-  Royal Legislative Decree 3/2015 of 23 October, approving the Employment Act.

http://www.boe.es/boe/dias/2015/10/24/pdfs/BOE-A-2015-11431.pdf

-  Organic Law 4/2000 of 11 January, regulating the rights and freedoms of foreigners in Spain and their social integration. (Provisions on social security).

http://www.boe.es/boe/dias/2000/01/12/pdfs/A01139-01150.pdf

-  Royal Legislative Decree 5/2000 of 4 August, approving the consolidated text of the law on infringements and penalties relating to labour regulations.

http://www.boe.es/boe/dias/2000/08/08/pdfs/A28285-28300.pdf

-     Law 47/2015, 21^st of October, regulating social protection of workers maritime-fishing industry. According to Spanish legislation protection provided for in the Code applies to seamen and sea-fishermen in the same extent as to the rest of workers.

https://www.boe.es/boe/dias/2015/10/22/pdfs/BOE-A-2015-11346.pdf

    II.     Please indicate in detail, for each of the following Articles of the Parts of the Code to which the ratification applies, the provisions of the above‑mentioned legislation and administrative regulations, etc., or other measures, under which each Article is applied.

PART II MEDICAL CARE (ARTICLES 9 - 12)

-  Decree 2065/1974 of 30 October, approving the consolidated text of the General Social Security Act (with respect to the competence of central government).

http://www.boe.es/boe/dias/1974/07/20/pdfs/A15072-15072.pdf

PART III. SICKNESS BENEFIT (ARTICLES 15 - 18)

-     Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (Chapter V of Title I, articles 169 to 176).

The implementation regulations governing this branch are provided in the annual reports.

PART V. OLD-AGE BENEFIT (ARTICLES 26 - 29)

-     Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (Chapter 13 of Title II, articles 204 to 215).

The implementation regulations governing this branch are provided in the annual reports.

PART VI. EMPLOYMENT INJURY BENEFIT (ARTICLES 32 - 38)

The legal framework that regulates the medical and rehabilitation benefits as well as the cash benefits to which workers are entitled for employment accidents under our legal system (temporary incapacity and permanent incapacity), is provided by the laws indicated for each specified benefit.

The implementation regulations governing this branch are specified in the annual reports.

PART VIII. MATERNITY BENEFIT (ARTICLES 48 - 52)

-     Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (Chapter 6 of Title II, articles 177 to 185).

The implementation regulations governing this branch are specified in the annual reports.

PART IX INVALIDITY BENEFIT (ARTICLES 54 - 58)

-     Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (Chapter 11 and 12 of Title II, articles 193 to 203).

The implementation regulations governing this branch are provided in the annual reports.

If in your country ratification of the Code gives the force of national law to its terms please state by virtue of what constitutional provisions the ratification has had this effect. Please also specify what action has been taken to make effective those provisions of the Code which require a national authority to take certain specific steps for its implementation, such as measures to define its exact scope and the extent to which advantage may be taken of the permissive exceptions provided for in regard to each Part of the Code, and to establish or supervise the several financial or technical bodies entrusted with the administration of the benefits stipulated.

The Spanish Constitution of 1978 includes rights relating to Social Security in Chapter III, Title I, dedicated to the guiding principles of social and economic policy. Specifically, article 41 refers expressly to Social Security as follows: "The public authorities shall maintain a public Social Security System for all citizens guaranteeing adequate social assistance and benefits in situations of hardship, especially in case of unemployment. Supplementary assistance and benefits shall be optional.”

This Chapter of the Spanish Constitution also includes other references to matters of social protection: protection of the family and childhood (article 39), protection of health (article 43), of care for the physically disabled (article 49) and of the elderly (article 50). The Constitution establishes and guarantees certain rights and levels of cover for all these areas, some of which have a direct effect on the responsibility of the public Social Security system, while others are covered by other mechanisms of care and social services that are the responsibility of the regional governments.

The management system is basically public in nature. The direct responsibility for the management thus lies with the public authorities, currently mainly with central government, but also with the corresponding regional government bodies in areas such as social services and medical care.

For reasons of effectiveness, central government exercises its responsibility through public implementing entities with their own legal personality (different from that of central government) and capacity to operate, and which always act under the direction, oversight and protection of central government. Among these entities are the National Institute for Social Security, as the entity responsible for the management of cash benefits, and the General Treasury of the Social Security, which is the body responsible for assigning the interested parties in the system and for managing the collection of contribution payments and the system's other resources.

The control over effective compliance with the law in the matter of Social Security is the responsibility of the Labour and Social Security Inspectorate and is regulated by Law 23/2015 of 21 July, on the regulation of the Labour and Social Security Inspectorate.

If the Secretary General has requested further information on the manner in which your country has implemented the provisions of the Code, or if the Committee of Ministers has invited your country to take measures to comply with your obligations, please supply the information asked for or indicate the action taken by your Government to settle the points in question.

Spain has prepared reports responding to the Committee of Experts in cases where a request for more information has been made, with the aim of clarifying various aspects related to the annual reports, but it has never been necessary to take measures.

PART II - MEDICAL CARE

Article 9

The persons protected shall comprise:

(a) prescribed classes of employees, constituting not less than 50 per cent of all employees, and also their wives and children; or

(b) prescribed classes of the economically active population, constituting not less than 20 per cent of all residents, and also their wives and children; or

(c) prescribed classes of residents, constituting not less than 50 per cent of all residents.

A.  Please state to which of the sub-paragraphs of this Article recourse is had.

In Spain all employees and the self-employed who are in one of the schemes within the Social Security System have the right to Social Security medical care, as are their family members, in accordance with section D below. This complies with the provision of section of sub-paragraphs (a) and (b) of Article 9. 

In addition, people who are resident in Spain and prove they have insufficient means (less than 100,000 euros per year for those who do not work) also have access to medical care.

If we consider the protected resident population as a whole, the figure complies with the provision of sub-paragraph (c) of Article 9.

B. Please indicate the classes of persons protected in accordance with the provisions of this Article.

Employees or the self-employed who are registered in the Social Security system and in active employment or an equivalent situation.

Pensioners in the Social Security system.

Recipients of any other periodical Social Security benefit, including unemployment benefit or unemployment assistance.

People who have used up their unemployment benefit or assistance, or other benefits of a similar nature; who are unemployed; who cannot accredit they are insured under any other category; and who are Spanish residents.

In cases where none of the above requirements are met, persons who are of Spanish nationality, nationals of a  member of the European Union, the European Economic Space or Switzerland, and reside in Spain, or foreign holders of a permit to reside in Spain, may be protected provided that they prove their income is not greater than the figure limited by regulations (100,000 euros)

(Article 3.2 and 3.3 of Law 16/2003 of 28 May, on the cohesion and quality of the National Health System).

C. Please furnish statistical information under this Article as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74 below: or

ii. if recourse is had to sub-paragraph (b),in the form set out in Title II under Article 74 below, or

iii. if recourse is had to sub-paragraph (c), in the form set out in Title III under Article 74 below.

D. Please confirm that the dependent wives and children of the persons protected (classes of employees or of the economically active population) are also entitled to the medical benefits stipulated in Article 16, in accordance with the provisions of this Article. Please state, wherever possible, the number of dependent wives and children protected.

The following persons are entitled to a protected person's benefits, provided they are Spanish residents: wives or persons with an equivalent personal relationship, who must accredit the corresponding official registration; former wives dependent on the protected person; and the person's children and grandchildren, or people in an equivalent relationship, who are dependent on him, provided they are under 26 years of age or have a level of disability of 65% or more (article 3.4 of Law 16/2003 of 28 May).

The data for healthcare cover and workers broken down by schemes refer to March 2016.

The source of the information is the BADAS Healthcare Insurance database and the General Registration File.

E. If recourse is had to Article 6 above (voluntary insurance), for all or any of the schemes concerned, please furnish information under this Article in the form set out under Article 6.

Healthcare is included in the mandatory protective action of all the Social Security schemes.

However, people who are not insured or beneficiaries of insurance may obtain a healthcare benefit by the corresponding payment or fee on subscription of a special convention (article 3.5 of Law 16/2003 of 28 May.

Article 10

1. The benefit shall include at least:

(a) in case of a morbid condition,

i. general practitioners care, including domiciliary visiting;

ii. specialist care at hospitals for in-patients and out-patients and such specialist care as may be available outside hospitals;

iii. the essential pharmaceutical supplies as prescribed by medical or other qualified practitioners; and

iv. hospitalization where necessary; and

 (b) in the case of pregnancy, confinement and their consequences,

i. pre-natal, confinement and post-natal care either by medical practitioners or by qualified midwives; and

ii. hospitalization where necessary.

2. The beneficiary or his breadwinner may be required to share in the costs of the medical care the beneficiary receives in respect of a morbid condition; the rules concerning such cost-sharing shall be so designed as to avoid hardship.

3. The benefit provided in accordance with this Article shall be afforded with a view to maintaining, restoring or improving the health of the person protected and his ability to work and to attend to his personal needs.

4. The institutions or government departments administering the benefit shall, by such means as may be deemed appropriate, encourage the persons protected to avail themselves of the general health services placed at their disposal by the public authorities or by other bodies recognized by the public authorities.

A. Please state in detail the nature of the benefits provided under each scheme concerned, with reference to paragraph 1 of this Article, specifying, more particularly, the pharmaceutical supplies provided and the services provided in case of hospitalization.

The catalogue of benefits in the National Health System include the following:

·  Public health: the set of initiatives organised by the public authorities to preserve, protect and foster the health of the population. It is a combination of science, skills and activities aimed at maintaining and improving everyone's health through collective or social actions.

·  Primary care: includes activities for health promotion, health education, prevention of illness, medical care, health maintenance and recovery, as well as physical rehabilitation and social work. Specifically, it includes:

§  On demand, programmed and urgent healthcare both in clinics and in the sick person's home.

§  Indication or prescription and carrying out diagnostic and therapeutic procedures.

§  Activities in the matter of prevention, health promotion, family care and community care.

§  Information and oversight of health protection activities.

§  Basic rehabilitation.

§  Specific services and care for women (including pregnancy and post-natal care), infancy, adolescence, adults, the elderly, groups at risk and the chronically ill.

§  Palliative care for terminal patients.

§  Care for mental health in coordination with the specialised care services.

§  Oral health.

·  Specialised care: includes nursing, diagnostic, therapeutic and rehabilitation and care activities, as well as activities promoting health, health education and prevention of illness, whose nature makes their treatment at this level advisable. Specialised care guarantees the continuity of comprehensive care for patients, once the possibilities of primary care have been exhausted and until the patients can return to the primary care level. Specifically, it includes:

§  Specialised consultations.

§  Specialised care in outpatient, medical and surgical hospitals.

§  Hospitalisation including medical, surgical, obstetric and paediatric care.

§  Support for primary healthcare in early hospitalisation, and where necessary treatment at home.

§  Medical recommendations or prescriptions and diagnostic or therapeutic procedures.

§  Prevention services

§  Palliative care for terminal patients

§  Mental health care.

§  Rehabilitation for patients with a reversible functional deficit.

·  Emergency care: this is provided for patients in cases where their clinical situation requires immediate medical attention. It is provided at health centres and outside them, including at the patient's home and on site, 24 hours a day, through medical and nursing care, with the collaboration of other professionals.

·  Pharmaceutical benefit: includes drugs and healthcare products and all the actions designed to ensure that patients receive them correctly according to their clinical needs, in the precise doses and according to their individual requirements during the correct period of time and at the lowest cost possible for them and the community.

·  Ortho-prosthetic benefits: consists of the use of healthcare products, whether implants or not, whose aim is to replace fully or partially a bodily structure, or to modify, correct or facilitate its operation. It includes the elements that ensure an improvement in the patient's quality of life and autonomy.

·  Provision of dietary products: includes dietary or therapeutic treatments for people who suffer from certain congenital metabolic disorders and home enteral nutrition for patients who cannot cover their nutritional needs with ordinary consumption of food due to their clinical situation.

·  Provision of health transport: consists of the transport of persons who are sick for exclusively clinical reasons, and whose situation prevents them from moving by ordinary means of transport. It is provided by the competent health authorities.

B. If recourse is had to paragraph 2 please indicate, for each type of benefit enumerated in paragraph 1 (a), the extent to which the patient or the breadwinner is required to share in the cost of the medical care received. Please state what measures are taken to ensure that cost-sharing does not involve hardship.

Only out-patient pharmaceutical provision issued by official medical prescription or nurse's prescription order through chemists is subject cost sharing.

The contribution from users is proportional to their level of income, and updated not less than once a year.

In general, the percentage contribution from users is calculated in accordance with the following scheme:

a) 60% of the recommended retail price for users and their beneficiaries whose income is 100,000 euros or more, as declared in the box for the general and savings taxable base on their income tax return.

b) 50% of the recommended retail price for economically active people who are protected and their beneficiaries, whose income at least 18,000 euros and under 100,000, as declared in the box for the general savings and taxable base on their income tax return.

c) 40% of the recommended retail price for economically active people who are protected and their beneficiaries, and are not included in paragraphs a) and b) above.

d) 10% of the public sale price for people who are protected as pensioners in the Social Security system and their beneficiaries, unless they are included in paragraph a) above.

 With the aim of guaranteeing the continuity of the chronic treatment and to ensure a high level of equity for pensioners who are patients undergoing long-term treatment, the general percentages are subject to maximum contribution limits as follows:

a) 10% of the recommended retail price of medicines listed as for reduced contribution in the World Health Organisation's Anatomic, Therapeutic, Chemical (ATC) group, with a maximum contribution of 4.24 euros.

b) For pensioners and their beneficiaries protected in the Social Security whose income is under 18,000 euros, as declared in the box for the general and savings taxable base on their income tax return, or who are not covered by the following paragraphs c) or d), up to a maximum monthly contribution limit of 8.23 euros.

c) For pensioners who are protected in the Social Security system and their beneficiaries whose income is at least 18,000 euros and under 100,000 euros, as declared in the box for the general and savings taxable base on their income tax return, up to a maximum monthly contribution limit of 18.52 euros.

d) For people who are insured as pensioners in the Social Security system and their beneficiaries whose income is  100,000 euros or over, as declared in the box for the general and savings taxable base on their income tax return, up to a maximum monthly contribution limit of 61.75 euros.

Users and their beneficiaries who belong to one of the following categories are exempt:

a) Persons affected by toxic syndrome, or with a disability in the cases included in the corresponding specific regulations.

b) Persons receiving social integration income.

c) Persons receiving non-contributory pensions.

d) The unemployed who have lost the right to receive unemployment assistance, as long as this condition continues.

e) Persons with treatments derived from accidents or diseases related to employment.

(Article 102, paragraphs 2, 5, 6 and 9 of Royal Legislative Decree 1/2015 of 24 July, approving the consolidated text of the Law on Guarantees and Rational Use of Medicines and Health Products)

C. Please confirm that, in accordance with paragraph 2, cost-sharing is not required in the case of pregnancy and confinement and their consequences. If the scheme provides for the reimbursement of the expenses which the beneficiary or her breadwinner was obliged to incur in order to obtain the benefits stipulated in paragraph 1 (b) please furnish any available information to show that the beneficiary or her breadwinner does not share in the cost of such benefits.

Medical care provided during pregnancy, childbirth and postpartum by doctors and other healthcare personnel does not involve any cost-sharing by beneficiaries. The healthcare in question is that provided for by Article 10.1.b) of the Code.

The healthcare is only provided by the National Health System's own or chartered centres, establishments and services, except in situations of risk to life when there is justification for not being able to use these resources.

In these cases where urgent, immediate and vital medical care has been provided outside the National Health System, the payment for are reimbursed once it has been determined that the National Health System services could not be used that this exceptional use is not unreasonable or abusive. All this is without prejudice to the provisions of international agreements to which Spain is party, or the domestic regulations for the provision of medical care abroad (article 4.3 of Royal Decree 1030/2006 of 15 September, establishing the portfolio of common services for the National Health System and the procedure for its update).

D. Please state in detail what measures are taken to give effect to the provisions of paragraphs 3 and 4 of this Article.

These measures form part of the responsibilities of the Health Authorities, which have reported as follows.

Article 10.

3. The benefit provided in accordance with this Article shall be afforded with a view to maintaining, restoring or improving the health of the person protected and his ability to work and to attend to his personal needs.

4. The institutions or government departments administering the benefit shall, by such means as may be deemed appropriate, encourage the persons protected to avail themselves of the general health services placed at their disposal by the public authorities or by other bodies recognized by the public authorities.

In general, it should be noted that in Spain the healthcare system is a National Health System that protects the whole population. It is a decentralised system, in which the management responsibilities for healthcare is distributed between the 17 autonomous regions, and in the case of the autonomous cities of Ceuta and Melilla, in the Instituto de Gestión Sanitaria (Health Management Institute). They are also responsible for establishing the procedure for accessing the services of which the benefits consist.

The benefits provided by the National Health System are included in Royal Decree 1030/2006 of 15 September, establishing the portfolio of common services for the system and the procedure for its update. All the autonomous regions have to offer at least the portfolio of common services. All the users of the National Health System have access to the common portfolio, provided that there are clinical and health grounds for it, in conditions of real equality, regardless of whether or not a specific technique, technology or procedure is available in the geographical area in which they live. 

One of the requirements for including any technique, technology or procedure within the common portfolio of services is to contribute effectively to the prevention, diagnosis or treatment of diseases, the conservation or improvement of life expectancy, life and self-help skills or elimination or reduction of pain and suffering, so all the provisions of the common portfolio aim to preserve, re-establish or improve the health of people and their capacity to work and to deal with their personal needs.

Article 11

The benefit specified in Article 10 shall, in a contingency covered, be secured at least to a person protected who has completed, or whose breadwinner has completed such qualifying period as may be considered necessary to preclude abuse.

Please state, for each scheme concerned, the length of the qualifying period which has been considered necessary to preclude abuse. Please summarize the rules concerning the computation of the qualifying period.

The condition of being protected or a beneficiary of healthcare does not require any qualifying period for eligibility. Entitlement begins on the day of registering in the Social Security system and is secured for both the protected person and his beneficiaries starting on the day employment activity starts and the worker is classified as active in the system.

Article 12

The benefit specified in Article 10 shall be granted throughout the contingency covered, except that, in case of a morbid condition, its duration may be limited to 26 weeks in each case, but benefit shall not be suspended while a sickness benefit continues to be paid, and provision shall be made to enable the limit to be extended for prescribed diseases recognized as entailing prolonged care.

1. Please state, for each scheme concerned, whether the duration of all or any of the medical benefits referred to in paragraph 1 (a) of Article 10 is limited; if so, please specify:

(a) the limit or limits fixed, in general, for each type of benefit;

(b) the limit or limits fixed in case of diseases recognised as entailing prolonged care

No limit has been set for the duration of the medical benefits (provided that the right to them is maintained according to applicable law), even in the case of diseases that entail prolonged care.

2. Please indicate, with reference to Article 68, the provisions, if any, for the suspension of the medical benefits referred to in Article 10, under each scheme or schemes concerned.

In general, medical benefits are not subject to suspension.

However, there may be a situation of "voluntary suspension" where the beneficiary rejects the continued medical treatment provided, except in cases of risk for public health, incapacity for taking decisions or urgency that does not admit delay. If an end to treatment is requested by the beneficiary, a "voluntary termination" is issued, which represents suspension of the corresponding medical benefit.

Moreover, to maintain the right to the medical benefits that require residence in Spain, the beneficiary of these benefits is understood to have his habitual residence in Spain, even if he has stayed abroad, provided that such stays do not exceed ninety calendar days in a calendar year (article 51.3 of Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act (TRLGSS).

PART III- SICKNESS BENEFIT

Article 15

The persons protected shall comprise:

(a) prescribed classes of employees, constituting not less than 50 per cent of all employees; or

(b) prescribed classes of the economically active population, constituting not less than 20 per cent of all residents, and also their wives and children; or

(c) all residents whose means during the contingency do not exceed limits prescribed in such a manner as to comply with the requirements of Article 67.

A.  Please state to which of the sub-paragraphs of this Article recourse is had.

According to our Social Security legislation both employees and non-employees included in any of the schemes in the Social Security system are beneficiaries of sickness benefit protection. The provisions of both sub-paragraph (a) and (b) are therefore met.

B. Please indicate the classes of persons protected in accordance with the provisions of this Article, unless recourse is had to sub-paragraph (c).

The beneficiaries of sickness benefit are the persons included in the General Social Security Scheme who are in any of the situations protected (article 169 of the TRLGSS), provided that they also meet the general condition of being registered and active or in an equivalent situation at the time the contingency occurs, and accredit the following minimum contribution periods:

a) In the case of a non-occupational disease, 180 days within the five years immediately preceding the start of the contingency.

b) In the case of an accident, whether or not work-related, and occupational disease, no prior contribution period is required (article 172 of the TRLGSS).

Workers included in the Special Domestic Workers Scheme are entitled to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special points (article 251 of the TRLGSS).

Workers included in the Special Agricultural Employees Scheme are entitled to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special points.

- To recognise the corresponding cash benefits workers must be up to date with payment of the contributions corresponding to the periods of inactivity, for whose payment they are responsible.

- During periods of inactivity, the protective action of the special system includes cash benefits for maternity, paternity, permanent incapacity and death and survivors' derived from non-occupational contingencies, as well as retirement. In other words, it does not include sickness benefit (article 256 of the TRLGSS).

Cover for the benefit for temporary incapacity under the Special Self-Employed Scheme is mandatory, unless this benefit is covered by the activity engaged in under another Social Security scheme (article 315 of the TRLGSS).

In any event, to have the benefits recognised and paid, the workers included in this special scheme must comply with the requirement of being up to date with the payment of contributions (article 314 of the TRLGSS).

However, cover for temporary incapacity and contingencies arising from work-related accidents or occupational diseases are voluntary in the Special Self-Employed Agricultural Scheme (article 326 of the TRLGSS).

The cash benefit for temporary incapacity resulting from non-occupational disease or accident and work-related accident or disease is granted to employees and the self-employed under the Special Social Security Maritime Workers Scheme, in the same conditions and with the same eligibility requirements as those set out in the current regulations for the General Scheme, or where applicable, the Special Social Security Self-Employed Scheme (article 23.1 of Law 47/2015 of 21 October, regulating the social protection of working people in the maritime-fisheries sector).

In the Special Coal Mining Scheme workers are eligible for the benefit under the same terms and conditions as in the General Social Security Scheme, with the following special feature: when the incapacity derives from non-occupational contingencies, the regulatory base of the benefit is the adjusted base corresponding to the worker at any time, according to his occupational category when the contingency begins (articles 5 and 12 of Decree 298/1973 of 8 February, regulating the Special Social Security Coal Mining Scheme. Article 12 of Order of 3 April 1973).

C. Please furnish statistical information under this Article as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74 below; or

ii. if recourse is had to sub-paragraph (b), in the form set out in Title II under Article 74 below; or

iii. if recourse is had to sub-paragraph (c), in the form set out in Title IV under Article 74 below.

This information is provided in Part XI of this report.

D. If recourse is had to Article 6 above (voluntary insurance) for all or any of the schemes concerned, please furnish information under this Article in the form set out under Article 6.

Temporary incapacity benefits are included in the protection provided by all the schemes making up the Social Security system.

However, the cover for temporary incapacity is optional in the Special Self-Employed Agricultural Scheme.

In general it should be remembered that, given that Social Security benefits to not amount to 100% of the wages that were being received, collective agreements and other pacts between employers and employees may include the obligation on employers to top up Social Security benefits to a certain percentage of the normal wage (in nearly all cases, the agreed top-up is used to reach 100% of the normal wage). These agreements are legally binding between the signatory parties and are guaranteed administratively and judicially.

In addition, no special convention may be agreed with the Social Security system to cover situations of temporary incapacity (article 1.2 of Order TAS/2865/2003 of 13 October, regulating special conventions in the Social Security System).

Article 16

1. Where classes of employees or classes of the economically active population are protected, the benefit shall be periodical payment calculated in such a manner as to comply with the requirements of Article 65 or with the requirements of Article 66.

2. Where all residents whose means during the contingency do not exceed prescribed limits are protected, the benefit shall be a periodical payment calculated in such a manner as to comply with the requirements of Article 67; provided that a prescribed benefit shall be guaranteed, without means test, to the prescribed classes of persons determined in accordance with Article 15 (a) or (b).

A. If recourse is had to sub-paragraphs (a) or (b) of Article 15 for determining the persons protected please state whether recourse is had, for the calculation of the benefit, to the provisions of Article 65 or to those of Article 66.

The rules regulating the calculation of sickness benefit (temporary incapacity) comply with the provisions of Article 65 of the Code.

Temporary incapacity benefit consists of a payment equivalent to a percentage of a regulatory base.

When temporary incapacity derives from non-occupational contingencies, it is calculated by dividing the amount of the contribution base for non-occupational contingencies in the month prior to that in which the contingency begins by the number of days to which this contribution corresponds. The benefit is paid by applying 60% of the regulatory base from the fourth to the twentieth day of the sick leave. Starting on the twenty-first day 75% of the regulatory base is paid.

When the temporary incapacity is due to occupational contingencies, the regulatory base is the result of adding the contribution base for occupational contingencies for the month before the start of the contingency, not including overtime, divided by the number of days to which this contribution corresponds, plus the overtime worked the previous year, divided by 365 days. The benefit is paid from the day following the start of the sick leave, applying 75% to the regulatory base.

This complies with the provisions of Article 65 of the Code, as the amount fixed as a minimum in Article 65.1 in relation to the Schedule to part XI of the Code is 45% of the beneficiary's previous earnings, and of the amount of family benefits for a man with a wife and two children; under our legislation the amount of the benefit is at least (in the case of non-occupational disease lasting more than 3 days and less than 20 days) 60% of the contribution base for the month before the start of the contingency. In addition, family benefits are not reduced during the situation of sick leave.

It should be recalled that the contribution base (used as a reference for calculating the benefit) includes not only the monthly remuneration but also other items extending for more than a month, meaning the contribution base could be greater than the actual remuneration received by workers each month.

The amount of the benefit in accordance with Article 65.3 is subject to a maximum of 75% of the amount fixed as the maximum contribution base corresponding to the worker's occupational category (in the case of temporary incapacity benefit derived from occupational contingencies). The wage part that exceeds the maximum contribution base is not paid through Social Security assistance but where applicable according to the provisions of the Collective Agreement in this respect. The maximum contribution base is 3,642.00 euros per month in 2016.

This complies with the minimum stipulated in Article 65.3, given that it respects the condition that the typical beneficiary's previous earnings are subsidised by the benefit received to an amount greater than 45% of the wage of a skilled manual male employee.

Please furnish information under this Article as follows:

i. if recourse is had to Article 65, in the form set out in Titles I, II, and V under Article 65 below. This information is provided in Part XI of this report.

The amount of the benefit is calculated in the way indicated above. The worker's wage affects this amount, as the regulatory base is the contribution base for the month before the start of the contingency.

The benefit does not vary according to the worker's gender or family situation, and the benefits do not vary across the country.

ii. if recourse is had to Article 66, in the form set out in Titles I, II and V under Article 66 below.

B. If, under Article 15, recourse is had to sub-paragraph (c) for determining the persons protected please furnish under this Article information in the form set out in Titles I and II under Article 67 and in Title I under Article 66 below.

There has been no recourse to sub-paragraph c) of article 15.

If recourse is had to sub-paragraph (d) of Article 67 please furnish information in the form set out in the different Titles under Article 67 below.

The amount of the benefit is calculated as indicated above, with the percentages referred to, which do not vary.

The income that the beneficiary may have or his family situation does not affect the amount of the benefit.

C. Please state what measures are taken to guarantee, without means test, a prescribed benefit to the prescribed classes of persons determined in accordance with Article 15 (a) or (b).

The temporary incapacity benefits form part of the protection offered by the different Social Security schemes and constitute irrevocable rights as established by Social Security legislation.

The different schemes in the system cover both employees and the self-employed, although the workers included in the Special Self-Employed Agricultural Scheme may opt to exclude from the system the protection offered by benefits for temporary incapacity, in exchange for a reduction of their contributions to the Social Security System.

In no case is there means testing of the protected workers as a condition for granting these benefits. The eligibility condition is determined by the worker's situation of activity or equivalent condition in one of the Social Security schemes and a previous period of contribution where necessary.

This protection is also given to former employees who are unemployed if they are entitled to receive a contributory benefit.

Regardless, those whose contracts have been terminated while they are on sick leave are also entitled to continue to receive a benefit without being means tested.

Article 17

The benefit specified in Article 16 shall, in a contingency covered, be secured at least to a person protected who has completed such qualifying period as may be considered necessary to preclude abuse.

Please state, for each scheme concerned, the length of the qualifying period which has been considered necessary to preclude abuse. Please summarise the rules concerning the computation of the qualifying period.

The benefit for temporary incapacity is paid to the categories of workers indicated, provided that they meet the following minimum periods of contributions:

a) In the case of a non-occupational disease, 180 days within the five years immediately preceding the start of the contingency.

b) In case of accident, whether or not work-related, and occupational disease, no prior contribution period is required.

Article 18

The benefit specified in Article 16 shall be granted throughout the contingency, except that the benefit may be limited to 26 weeks in each case of sickness, and it need not be paid for the first three days of suspension of earnings.

1. Please state, for each scheme concerned, whether the duration of sickness benefit is limited and, if so, specify the limit or limits fixed and indicate how they are determined. Please state whether a waiting period is provided for and, if so, indicate the length of such period and the rules concerning its computation.

The temporary incapacity benefit for non-occupational accident or disease is paid starting on the fourth day from the start of the sick leave (article 8 of Order of 13 October 1967).

There is no waiting period in the case of occupational accident or disease.

The benefit has a maximum duration of 365 years, which can be extended for a further 180 days if during this time the worker is expected to receive a medical certificate allowing him to return to work.

Periods of relapse and observation are counted when calculating the maximum duration of the situation of temporary incapacity and its possible extension.

A relapse in the same condition is deemed to be when another sick leave is granted for the same or similar pathology within the 180 calendar days following the date of the start of the previous sick leave.

The observation periods for occupational disease for which the worker is given sick leave, have a maximum duration of six months, which can be extended for a further six months where considered necessary for the study and diagnostics of the illness (article 169 of the TRLGSS).

2. Please indicate, with reference to Article 68 below, the provisions, if any, for the suspension of sickness benefit under the scheme or schemes concerned.

Entitlement to a benefit for temporary incapacity may be refused, cancelled or suspended if:

a) the beneficiary has acted fraudulently in obtaining or maintaining the benefit;

b) if the beneficiary engages in work as employee or self-employed.

Entitlement to a benefit may also be suspended if the beneficiary rejects or abandons the treatment indicated without reasonable cause.

If the beneficiary does not attend any of the appointments made by the doctors acting for the National Social Security Institute or the mutual societies that collaborate with the Social Security system for the medical examination and recognition, entitlement to the benefit may be temporarily suspended in order to check whether or not such behaviour is justified (article 175 of the TRLGSS).

PART IV- UNEMPLOYMENT BENEFIT

Article 20

The contingency covered shall include suspension of earnings, as defined by national laws or regulations, due to inability to obtain suitable employment in the case of a person protected who is capable of, and available for, work.

Please give the definition of the contingency which, under national laws or regulations, gives rise to unemployment benefit

      The unemployment contingency protected, as defined in the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015 of 30 October, is the situation in which those who can and want to work lose their job definitively, have their employment contract suspended, or their ordinary working hours reduced by between a minimum of 10% and a maximum of 70% for a period of time, under the terms provided for by the Act, with the corresponding loss of income in all cases.

Article 21

The persons protected shall comprise:

(a) prescribed classes of employees, constituting not less than 50 per cent of all employees; or

(b) all residents whose means during the contingency do not exceed limits prescribed in such a manner as to comply with the requirements of Article 67.

A. Please state to which of the sub-paragraphs of this Article recourse is had.

A.  Recourse is had to sub-paragraph (a) of this Article.

B. If recourse is had to sub-paragraph (a) please indicate the classes of persons protected, in accordance with the provisions of this Article.

B.  In accordance with the provisions of article 264 of Royal Legislative Decree 8/2015 of 30 October, the following classes are covered by unemployment protection:

a) Employees included in the General Social Security Scheme.

b) Employees included in the special Social Security schemes that protect against this contingency, with the special features laid down by regulations: Special Maritime Workers' Scheme and Special Coal Mining Scheme.

c) Workers who emigrate and return to Spain and those released from prison, under the conditions of this Title.

d) Temporarily assigned public-sector workers, temporary workers and personnel hired subject to administrative regulations to work in the public services.

e) Members of local authorities and members of the Authorities of the Chartered Regions, Canary Island Councils and the Balearic Island Councils, and official representatives of trade union organisations set up under Organic Law 11/1985 of 2 August, on trade union freedom, who exercise administrative trade union functions, provided that they do so full or part time and receive a remuneration for it under the conditions stipulated in this Title for employees.

f) High-ranking officials in public administration services with exclusive dedication who are remunerated for it and are not subject to the public-sector employment regime, under the conditions provided for by this Title for employees, unless they are entitled to receive remuneration, compensation or any other type of compensatory benefit as a result of the termination of their employment.

With respect to people who are maritime employees, or employee fishermen, the system of unemployment protection in Spain, they are expressly included by:

-      Law 47/2015 of 21 October, regulating the social protection of workers in the maritime or fisheries sector (article 14.1 m) provides that maritime workers, including fishermen, are entitled to unemployment benefits under the same conditions as other employees; it only excludes as in an equivalent situation to employees (article 5) directors and administrators of joint stock companies (in the same conditions as the General Social Security Act), and docking pilots who form companies that are holders of a port service licence for docking. The management of unemployment protection for this group corresponds to the Social Marine Institute, although the funding is through the budget of the State Public Employment Service.

     https://www.boe.es/buscar/pdf/2015/BOE-A-2015-11346-consolidado.pdf

C. Please furnish statistical information under this Article as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74 below; or

ii. if recourse is had to sub-paragraph (b), in the form set out in Title IV under Article 74 below.

C.  (Data of membership of the TGSS, statistics of unemployment benefits are attached in Section III of this Report).

Article 22

1. Where classes of employees are protected, the benefit shall be a periodical payment calculated in such a manner as to comply either with the requirements of Article 65 or with the requirements of Article 66.

2. Where all residents whose means during the contingency do not exceed prescribed limits are protected, the benefit shall be a periodical payment calculated in such a manner as to comply with the requirements of Article 67; provided that a prescribed benefit shall be guaranteed, without means test, to the prescribed classes of employees determined in accordance with Article 21 (a).

A. If recourse is had to sub-paragraph (a) of Article 21 for defining the scope of protection, please state whether recourse is had to the provisions of Article 65 or to those of Article 66 for the calculation of unemployment benefit.

Please furnish, under this Article, information as follows:

i. if recourse is had to Article 65, in the form set out in Titles I, II and V under Article 65 below; or

ii. if recourse is had to Article 66, in the form set out in Titles I, II and V under Article 66 below.

A. Rules for calculating the scope of protection

Unemployment benefits at contributory level are calculated in accordance with the provisions of Article 65.

C. Please state what measures are taken to guarantee, without means test, a prescribed benefit to the prescribed classes of persons determined in accordance with Article 21 (a)

C.Measures to guarantee access to unemployment benefit

The persons who meet the requirements set out in Article 266 must request the competent managing entity to recognise entitlement to the benefits as a result of the legal situation of unemployment, provided the request is made within the fifteen following days. The application requires registration as a job seeker. On the application date the applicant must sign a commitment to activity (articles 268 and 300 of the TRLGSS)

Unemployment benefits must be applied for at a State Public Employment Service (SEPE) benefit office by workers who have lost their job.

The employer must have submitted the company certificate, in accordance with one of the obligations of article 298 of the TRLGSS.

The workers must provide the documentation needed to grant the benefit, as established by one of the obligations of article 299 of the TRLGSS.

In general, except for specific cases, the only documentation that must be provided is the company's certificate, which is now submitted online to the SEPE. This document provides a check that the workers is in a legal situation of unemployment.

The legal situation of unemployment must be accredited with other additional documents in some cases:

·       administrative or judicial settlement agreement or final judicial decision

·       communication by the labour authority of the employer's decision adopted within the framework of a redundancy plan, suspension of contract or reduction in working hours.

·       report by the Public Prosecutor indicating that there are indications of being a victim of gender violence.

·       certification by the competent body of the local authorities, the Authorities of the Chartered Regions, Canary Island Council, Balearic Island Council or public administration or trade union, together with a declaration of the holder of the terminated post that he or she is not in a situation of mandatory leave, or in any other that allows a return to the job.

The rest of the information on periods worked and contributions paid by the company and employee is contained in the working life and contributions databases of the Social Security system. For the purpose of applying limits to the amount of the benefit, the applicant must show the "family record" (Libro de Familia), including information on the children.

The eligibility requirements for the benefit are as follows:

·       Being registered as a job seeker and remaining registered during the period the benefit is received.

·       Being registered and active, or in an equivalent situation, in the Social Security system, in a scheme that includes the contingency for unemployment.

·       Being in a legal situation of unemployment:

o   a) When the employment relationship is terminated:

      1. As a result of collective redundancy, adopted by decision of the employer under the provisions of article 51 of the consolidated text of the Workers' Statute Act, or the judicial resolution adopted as part of insolvency proceedings.

     2. By death, retirement or incapacity of the employer, when these circumstances determine the termination of the employment contract.

     3. By redundancy.

                   In the case provided for by article 111.1 b) of the law regulating the labour jurisdiction, during the appeal process against a judgement declaring a dismissal to be unfair the worker is considered in a legal situation of involuntary unemployment, and entitled to receive unemployment benefit, provided that the requirements of this Title are complied with, for the duration stipulated by the provisions of article 269 or 277.2 of this law, and in accordance with the accredited periods of contributions while employed.

      4. By termination of the contract for objective reasons.

     5. By voluntary termination by the worker, in the cases provided for by articles 40, 41.3, 49.1.m) and 50 of the consolidated text of the Workers' Statute Act.

     6. By expiry of the agreed period or completion of a work or service that is the object of a contract, provided that these reasons are not the result of a complaint by the worker.

              In the case provided for by article 147 of the law governing labour courts, and without prejudice to its provisions, workers are understood to be in a legal situation of unemployment established in the above paragraph when their last temporary contract ends, and the managing entity grants the unemployment benefit if they meet the rest of the requirements.

     7. By termination of the employment relationship during the trial period at the decision of the employer, provided that the termination of the previous employment relationship has been due to one of the cases included in this section, or a period of three months has passed since this termination.

o   b) When the employment contract is suspended:

     1. By Decision of the employer. in accordance with the provision of article 47 of the consolidated text of the Workers' Statute Act, or by virtue of a judicial decision adopted during insolvency proceedings, in both cases in the terms of article 262.2 of the said Act.

     2. By decision of workers who have been victims of gender violence in accordance with the provisions of article 45.1.n) of the consolidated text of the Workers' Statute Act.

o   c) When the ordinary daily working hours are reduced temporarily by decision of the employer in accordance with the provisions of article 47 of the consolidated text of the Workers' Statute Act, or in virtue of a judicial decision adopted during insolvency proceedings, in both cases under the terms of article 262.3 of the said Act.

o   d) During the periods of productive activity of permanent seasonal workers, including those who carryout permanent or regular work that is repeated at certain dates.

              The references to "permanent seasonal workers" in Title III of this law and its implementing regulations also include workers who carry out permanent regular work that is repeated at certain dates.

o   e) When workers return to Spain as their employment relationship has terminated abroad, provided they do not obtain unemployment in that country and accredit sufficient contributions before leaving Spain.

o   f) When in the cases provided for by paragraphs e) and f) of article 264.1, there is an involuntary termination and definitive termination of employment in the corresponding job or when, while maintaining the job, full-time or part-time status is lost involuntarily.

·       A willingness to search actively for a job must be shown, and to accept an appropriate job, by subscribing a commitment to activity.

·       Having made contributions for this contingency for a minimum of 360 days within the six years before the legal situation of unemployment or before the time when the obligation to make contributions ceased.

·       Returning emigrants who have made unemployment benefit  contributions in Spain before emigrating must have aggregated a minimum contribution period of 360 days within the 6 years before the date of emigration, provided that the contributions have not been calculated for entitlement to another benefit. In addition, they may not be receiving unemployment benefit in any other State of the European Economic Area or Switzerland.

·       Not being engaged in activity as self-employed or work as employee full time, unless such compatibility has been established under a job promotion programme.

·       Not having reached the ordinary age required in each case to for entitlement to a contributory retirement pension, unless the worker is not entitled due to lack of accreditation of the required contribution period for the pension, or in case of suspension of the employment relationship or reduction in working hours authorised by administrative resolution.

·       Not being subject to one of the grounds for incompatibility.

Article 23

The benefit specified in Article 22 shall, in a contingency covered, be secured at least to a person protected who has completed such qualifying period as may be considered necessary to preclude abuse.

Please indicate, for each scheme concerned, the length of the qualifying period which has been considered necessary to preclude abuse. Please summarise the rules concerning the computation of the qualifying period

The eligibility requirement for receipt of unemployment benefit is to have paid contributions for the contingency of unemployment for a minimum period of 360 days within the six years before the legal situation of unemployment, or since the previous recognition of entitlement to receive benefits.

Article 24

1. The benefit specified in Article 22 shall be granted throughout the contingency, except that its duration may be limited,

(a) where classes of employees are protected, to 13 weeks within a period of 12 months, or to 13 weeks in each case of suspension of earnings; or

(b) where all residents whose means during the contingency do not exceed prescribed limits are protected, to 26 weeks within a period of 12 months; provided that the duration of the prescribed benefit guaranteed without a means test, may be limited in accordance with sub-paragraph (a) of this paragraph.

2. Where national laws or regulations provide that the duration of the benefit shall vary with the length of the contribution period and/or the benefit previously received within a prescribed period, the provisions of paragraph 1 of this

Article shall be deemed to be fulfilled if the average duration of benefit is at least 13 weeks within a period of 12 months.

3. The benefit need not be paid for a waiting period of the first seven days in each case of suspension of earnings, counting days of unemployment before and after temporary employment lasting not more than a prescribed period as part of the same case of suspension of earnings.

4. In the case of seasonal workers, the duration of the benefit and the waiting period may be adapted to their conditions of employment

1. Please state whether the duration of unemployment benefit is limited and, if so, which are the limit or limits fixed

1.   The maximum duration of contributory unemployment benefit is 720 days.

2. Please state whether recourse is had to paragraph 2 of this Article; if so, please give a summary of the rules concerning the computation of the benefit period, according to the length of the contribution period or according to the benefits previously received. Please also furnish information, in accordance with paragraph 1 (b) of Article 74 showing that the average duration of benefit is at least 13 weeks within a period of 12 months.

2.   The duration of the benefit depends on the contribution period while in employment over the last six years before the legal situation of unemployment, or before the time when the obligation to make contributions ended; or, where appropriate, since the start of entitlement to the previous unemployment benefit, according to the following scale:

     

3. Please state whether a waiting period is provided for and, if so, state the length of such period and the rules concerning its computation. Please also state the maximum period of employment which is deemed temporary in the meaning of paragraph 3 of this Article.

3.   Spanish law providing for unemployment protection does not have a waiting period for unemployment benefit, with the following qualifications:

If the period corresponding to the annual paid holidays has not been used before the end of the employment relationship, or before the end of temporary activity or campaign in the case of permanent seasonal workers, the legal situation of unemployment and entitlement to benefits starts once this period has ended.

4. Please state whether any special rules have been adopted as regards benefits for seasonal workers and, if so, what are these rules

4.   Under Spanish legislation governing unemployment benefit permanent seasonal workers, including those who carry out fixed and occasional work that is repeated on certain dates, are also considered in a legal situation of unemployment during periods of productive activity, but special rules have not been adopted to determine the duration or amount of contributory unemployment benefits attributed to these workers.

5. Please indicate, with reference to Article 68 below, more particularly sub-paragraphs (h) and (i), the provisions, if any, for the suspension of unemployment benefit, under the scheme or schemes concerned.

5.   Persons receiving unemployment benefit must register as job seekers. If the beneficiary does not remain registered, payment of the benefit is suspended until the beneficiary registers again. He may also be penalised with the temporary loss of entitlement.

By law, entitlement to receive unemployment benefit is suspended by the managing entity in the following cases:

a) During the corresponding period when penalties for minor or serious infringements are imposed.

b) During maternity or paternity.

c) While the person entitled to the benefit is serving a sentence that involves the privation of freedom, unless he or she accredits lack of income and family responsibilities.

d) While the person entitled to the benefit is working as an employee for a period of less than twelve months, or is self-employed for a period of less than sixty months.

e) When the beneficiary moves his residence abroad and declares it is to look for a job or to work, to engage in occupational training or international cooperation, for a continuous period of under twelve months, provided that the move abroad has previously been notified to and authorised by the managing entity, without prejudice to the application of the provisions on the export of benefits under European Union rules.

f) In cases of a stay abroad for a period of up to ninety calendar days during each calendar year, whether continuous or not, provided that the move abroad has been previously notified to and authorised by the managing entity.

PART V- OLD-AGE BENEFIT

Article 26

1. The contingency covered shall be survival beyond a prescribed age.

2. The prescribed age shall be not more than 65 years or than such higher age that the number of residents having attained that age is not less than 10 per cent of the number of residents under that age but over 15 years of age.

3. National laws or regulations may provide that the benefit of a person otherwise entitled to it may be suspended if such a person is engaged in any prescribed gainful activity or that the benefit, if contributory, may be reduced, where the earnings of the beneficiary exceed a prescribed amount, and, if non-contributory, may be reduced where the earnings of the beneficiary or his other means or the two taken together exceed a prescribed amount.

Please state, for each scheme concerned the age for title to old-age benefit. If this age is more than 65, please indicate the number of residents having attained that age per cent of the total number of residents under that age but over.

Contributory retirement pension

The age for entitlement to retirement pension is 67 years, or 65 when the beneficiary can accredit 35 years and 6 months of contributions, not taking into account the proportional part corresponding to extra monthly payments. Contribution periods are calculated as whole years and months, and fractions of them are not used (article 205.1.a) of the TRLGSS).

A transitional period has been established for the gradual increase of the retirement age and of the years of contributions required.

Year	Contribution periods	Age required
2013	35 years and 3 months or more	65 years
	Under 35 years and 3 months	65 years and 1 month
2014	35 years and 6 months or more	65 years
	Under 35 years and 6 months	65 years and 2 months
2015	35 years and 9 months or more	65 years
	Under 35 years and 9 months	65 years and 3 months
2016	36 years or more	65 years
	Under 36 years	65 years and 4 months
2017	36 years and 3 months or more	65 years
	Under 36 years and 3 months	65 years and 5 months
2018	36 years and 6 months or more	65 years
	Under 36 years and 6 months	65 years and 6 months
2019	36 years and 9 months or more	65 years
	Under 36 years and 9 months	65 years and 8 months
2020	37 years or more	65 years
	Under 37 years	65 years and 10 months
2021	37 years and 3 months or more	65 years
	Under 37 years and 3 months	66 years
2022	37 years and 6 months or more	65 years
	Under 37 years and 6 months	66 years and 2 months
2023	37 years and 9 months or more	65 years
	Under 37 years and 9 months	66 years and 4 months
2024	38 years or more	65 years
	Under 38 years	66 years and 6 months
2025	38 years and 3 months or more	65 years
	Under 38 years and 3 months	66 years and 8 months
2026	38 years and 3 months or more	65 years
	Under 38 years and 3 months	66 years and 10 months
Starting in 2027	38 years and 6 months or more	65 years
	Under 38 years and 6 months	67 years

However, it is possible to be granted a retirement pension before the ages indicated above in the following cases:

§  Employees aged 60 who were members of a mutual labour society for employees before 1 January 1967. This possibility is not applicable to workers who are not active or in an equivalent situation.

§  The minimum retirement age may be reduced by Royal Decree, at the proposal of the Ministry of Employment and Social Security, for classes of workers or activities whose work is of an exceptionally difficult, toxic, hazardous or unhealthy nature, and who demonstrate a high level of morbidity or mortality. This reduction in age is calculated by applying the reduction coefficients to certain job categories such as coal miners, railway workers, aerial works, etc.

§  Employees who carry out remunerated work and during this work accredit a level of disability of 65% or more. The ordinary age is reduced by the period resulting from applying a coefficient of 0.25 to the time actually worked in the case of a level of disability of 65% or more, or of 0.50 in cases of a level of disability of 65% more when the worker requires the assistance of another person to perform daily routines.

§  The ordinary retirement age may also be reduced in the case of persons with a degree of disability of 455 or more, if these disabilities are determined by the regulations, and there is evidence that demonstrate a general and appreciable reduction of the life expectancy of these persons.

§  Early retirement derived from the termination of a job for reasons other than the decision of the worker: workers who have reached an aged that is less than 4 years below the retirement age applicable in each case, have been registered as job seekers for at least six months immediately before the date of application for retirement, and who accredit a minimum effective contribution period of 33 years. This number of years does not take into account the proportional part for extra monthly payments and that the termination of the job has taken place as a result of a corporate restructuring that prevents the continuity of the employment relationship.

§  Early access to retirement by decision of the interested party: workers who have reached an age of less than 2 years below the retirement age applicable in each case, and who accredit a minimum effective contribution period of 35 years. The proportional part of extra monthly payments is not taken into account for this purpose. Once the general and specific requirements of this form of retirement have been accredited, the amount of the pension must be greater than the minimum pension corresponding to the interested party given his or her family situation on reaching 65 years of age.

Non-contributory retirement pension (not included in the European Code of Social Security).

People eligible for a non-contributory retirement pension must have reached the age of 65, not have income greater than certain established limits, live legally in Spain and have done so for 10 years between the age of 16 and the age of payment of the pension, of which 2 must be consecutive and immediately prior to the application for the benefit (article 369.1 of the TRLGSS).

In accordance with the data on the population resident in Spain, as of July 2015, the proportion of elderly people (residents having attained the increased age) of 65 years (8,633,638) compared with the population under that age but over 15 years inclusive (30,758,145), amounts to 28.1%, far higher than the percentage mentioned of 10%.

Please state whether recourse is had to paragraph 3 of this Article and, if so, please summarise the rules concerning the suspension or the reduction of benefit where the beneficiary is engaged in any gainful activity.

Contributory retirement pension

Retirement pension is incompatible with gainful activity, with the following exceptions:

- People who retire may combine a pension with part-time work. While this is the case, the amount of pension received is reduced in inverse proportion to the cut applicable to the working hours of the pensioner compared with those of a comparable full-time worker (article 213.1 TRLGSS).

- A retirement pension is compatible with self-employment provided that the pensioner's total annual income is not more than the annual minimum wage. Pensioners who engage in economic activity are not obliged to make contributions for Social Security benefits. The activities referred to that are not subject to contributions, do not generate any further entitlement with respect to Social Security benefits (article 213.4 of the TRLGSS).

- A contributory retirement pension is compatible with any work by the pensioner as employee or self-employed, in the following conditions:

The pension must have been first received at least at the applicable retirement age, meaning that early retirement depending on any applicable bonuses or advance of the retirement age are not admissible.

The percentage applicable to the regulatory base for calculating the amount of the pension received must be 100%.

The work may be full-time or part-time.

The amount of the retirement pension compatible with work is equivalent to 50% of the amount resulting from the initial amount granted, after applying the maximum limit of public pension, where applicable, or of the pension received at the start of the period of compatibility with work, excluding in any case the top-up to minimum pensions, whatever the working hours or activity carried out by the pensioner (article 214, paragraphs 1 and 2 of the TRLGSS).

- Workers who have reached the ordinary retirement age and meet the eligibility requirements for a retirement pension, provided that there is a reduction in the working hours of between a minimum of 24% and a maximum of 50%, may receive partial retirement without the need for the employer to issue a replacement contract at the same time. The percentages indicated are understood to refer to the working hours of a worker at comparable full time.

Provided that the employer issues a replacement contract at the same time under the terms of article 12.7 of the consolidated text of the Workers' Statute Act, full-time workers may receive a part-time retirement pension if they meet certain eligibility requirements.

A partial retirement pension is compatible in both cases with a part-time job (article 215, paragraphs 1, 2 and 3).

Non-contributory retirement pension

The amount of non-contributory invalidity pension is calculated as a yearly amount in the corresponding General State Budget. When there is more than one beneficiary with a right to a pension of this kind in the same economic unit (household), the amount of each of the pensions is calculated according to the following rules:

a) A total of 70% of this amount is added to the amount referred to in this section, as many times as there are beneficiaries in the economic unit, minus one.

b) The amount of the pension for each of the beneficiaries is calculated as the quotient resulting from dividing the result of the sum calculated in the previous point by the number beneficiaries eligible for a pension.

The amounts resulting from the calculation in the above paragraph, calculated as an annual amount, are compatible with any annual income that each beneficiary may have, provided that such income does not exceed 35% of the amount of non-contributory pension as an annual total.

Otherwise, the amount of this pension is reduced by the amount of income that exceeds the percentage in question.

If the beneficiary or beneficiaries live with non-beneficiaries, and the sum of the annual income of the economic unit plus the non-contributory pension or pensions, as calculated above, exceeds the limit of resources established (equivalent as a yearly figure, to the amount of the pension plus the result of multiplying 70% of this figure by the number of people living together, minus one), the pension or pensions are reduced so that they do not exceed the limit stated, with each of the pensions being reduced by an equal amount.

However, the amount of the pension granted must be at least 25% of the amount of the pension established in the General State Budget.

Article 27

The persons protected shall comprise:

(a) prescribed classes of employees, constituting not less than 50 per cent of all employees; or

(b) prescribed classes of the economically active population, constituting not less than 20 per cent of all residents, and also their wives and children; or

(c) all residents whose means during the contingency do not exceed limits prescribed in such a manner as to comply with the requirements of Article 67.

A. Please state to which of the sub-paragraphs of this Article recourse is had.

All employees or self-employed workers included in the scope of application of any Social Security scheme are entitled to a retirement pension if they meet the legal and regulatory conditions, as retirement is included in the protection offered by all the schemes.

Thus the percentage of persons protected is greater than the figure established in sub-paragraph (a) of  Article 27, relating to employees (as all employees are included in the contributory system), and in sub-paragraph (b) of the same article, in relation to the economically active population as a proportion of all residents.

B. Please indicate the classes of persons protected in accordance with the provisions of this Article, unless recourse is had to sub-paragraph (c).

All persons who are registered and active or in an equivalent situation in the General Social Security Scheme are entitled to a retirement pension when they reach the age indicated above, and have met the minimum contributory period of 15 years, of which at least two must be within the fifteen years immediately before retirement. For the purpose of calculating the years of contributions the proportional part corresponding to extra monthly payments is not taken into account.

In cases where persons are granted a retirement pension as active or in an equivalent situation, without the obligation to make contributions, the period of two years must be included within the fifteen years immediately before the date on which their obligation to make contributions ended.

A retirement pension may be granted even though the person in question is not active or in an equivalent situation to being active in the system at the time of retirement, if they meet the age and contribution requirements referred to (article 205 of the TRLGSS).

Workers included in the Special Agricultural Employees Scheme are entitled to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special points. To receive the corresponding cash benefits workers must be up to date with payment of the contributions corresponding to the periods of inactivity, for whose payment they are responsible. During periods of inactivity, the protective action of the special system includes the cash benefits for maternity, paternity, permanent incapacity and death and survivors' derived from non-occupational contingencies, as well as retirement (article 256, paragraphs 1, 2 and 3).

Workers included in the Special Social Security Self-Employed Scheme are protected in the contingency of retirement. In any event, their benefits to be recognised and paid, the workers included in this special scheme must comply with the requirement of being up to date with the payment of contributions (article 314 of the TRLGSS), in addition to the requirements of a general nature.

Workers included in the Special Maritime Workers' Scheme and the Special Coal Mining Scheme are protected in the contingency of retirement in similar terms as those in the Special Scheme, with coefficients reducing the retirement age due to the type of activity involved.

C. Please furnish, under this Article, statistical information as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74; or

ii. if recourse is had to sub-paragraph (b), in the form set out in Title II under Article 74; or

iii. if recourse is had to sub-paragraph (c), in the form set out in Title IV under Article 74.

This information is provided in Part XI of this report.

D. If recourse is had to Article 6 (voluntary insurance) for all or any of the schemes concerned, please furnish, under this Article, information in the form set out under Article 6.

Both contributory and non-contributory retirement pensions derive from rules of mandatory law that represent full subjective rights for the persons protected. They are funded using contributions from workers and employers and the transfers that central government makes to the Social Security System.

Protection in retirement provided for in this way therefore covers the parameters set by the Code. However, Spanish legislation also allows voluntary subscription of pension plans and funds to complement the pensions in the System. Such funds are not controlled directly by the public authorities and are funded exclusively from individual or collective funds of a private nature.

In addition, there is a possibility of subscribing a special convention with the Social Security system, whose aim is contribution to the Social Security scheme covering the area of the convention protection in situations derived from non-occupational contingencies, by granting benefits to which the protective action of this Social Security System is extended (article 1.2 of Order TAS/2865/2003 of 13 October, regulating special conventions in the Social Security System).

Article 28

The benefit shall be a periodical payment calculated as follows:

(a) where classes of employees or classes of the economically active population are protected, in such a manner as to comply either with the requirements of Article 65 or with the requirements of Article 66;

(b) where all residents whose means during the contingency do not exceed prescribed limits are protected, in such a manner as to comply with the requirements of Article 67.

A. If recourse is had to sub-paragraph (a) or (b) of Article 2 7 for defining the scope of protection, please state whether recourse is had to the provisions of Article 65 or to the provisions of Article 66for calculation of the old-age benefit.

The rules established to calculate the amount of contributory retirement pensions meet the provisions of minimum and maximum levels stipulated in Article 65, as in any case, the minimum percentage applied to the regulatory base used to calculate the pension is 50%, corresponding to the minimum contribution period for entitlement to a pension (15 years).

In 2016 the regulatory base is calculated on the contribution bases of the 228 months before retirement, although the value of the 204 oldest are updated according to the consumer price index. This measure guarantees that there is no substantial deviation between the prior earnings of the worker and the calculation base of the pension.

Taking as a reference the standard beneficiary described in the Schedule to part XI in the case of Old Age (a man with a wife of pensionable age) for which a minimum percentage is established of 40% of all the previous earnings of the beneficiary and of the amount of family allowances, the application of Spanish rules for calculating the amount of the pension guarantees two things: first, as has been said, the 50% of the average of the 228 last contribution bases, with the indexing mechanism reflecting changes in prices; and also minimum amounts for cases where the strict application of the calculation rules results in a pension that is lower than that set annually for each class of pension. Thus, a top-up is paid to cover the difference between the pension itself and the minimum amount set for the retirement pension (with or without a dependent spouse).

Family allowances are not affected when a pension is granted, as under Spanish law they do not depend on the personal condition of the beneficiaries, but the total income of the applicant.

The maximum limit, which is common for all types of pension (in 2016 the maximum pension stands at 2,567.28 euros per month) is more than 40% of the previous income of the beneficiary, according to the parameters set out in Article 65.3; in other words, when the previous earnings are equal to or greater than those of a male skilled worker. Our definition of skilled worker for this purpose is the same as that used in Article 16.

Please furnish under this Article statistical information as follows:

i. if recourse is had to Article 65, in the form set out in Titles 1, 111 and V under Article 65; or

ii. if recourse is had to Article 66, in the form set out in Titles I, III and V under Article 66

This information is provided in Part XI of this report.

The amount of pension is calculated as indicated in Article 29, question 2. The wage of the worker has an impact on this amount, as the regulatory base of the pension is calculated with the contribution bases of the worker over the most recent years.

B. If recourse is had to sub-paragraph (c) of Article 27 for defining the scope of protection please furnish under this Article information in the form set out in Titles I and Ill under Article 67 and in Title I under Article 66.

No recourse has been had to this sub-paragraph.

If recourse is had to the provisions of sub-paragraph (d) of Article 67 please furnish information in the form set out in the different Titles under Article 67.

The amount of the pension is calculated as indicated in Article 29, question 2, with the percentages indicated applicable according to the accredited contributions made by the worker. 

Any income that the beneficiary may have, or his family situation, do not have an impact on the amount of the benefit, or on the percentage applicable to the regulatory base (unless the beneficiary is entitled to top-ups to the minimum pension).

C. Whether recourse is had to Article 65, Article 66 or Article 67, please furnish information on the review of the amount of old-age benefit in the form set out in Title V1 under Article 65.

Article 65.10 of the Code stipulates that the rates of current periodical payments in respect of retirement shall be reviewed following substantial changes in the general level of earnings where these result from substantial changes in the cost of living.

Contributory retirement pensions, including the minimum pension, are increased at the start of each year according to the revaluation index stipulated in the corresponding General State Budget.

2. The revaluation index for pensions is calculated according to the following mathematical formula:

 

Where

IR = the revaluation index of pensions expressed as a fraction of one to four decimals.

t+1 = the year for which the revaluation is calculated.

ğI,t+1 = the arithmetic moving average centred on t+1, of eleven values of the rate of variation expressed as a decimal of the revenue of the Social Security system.

ĝp,t+1 = The moving arithmetic average centred on t+1 of eleven values of the rate of change as a decimal of the number of contributory pensions of the Social Security system.

ĝs,t+1 = The arithmetic moving average centred on t+1, of eleven values of the replacement effect expressed as a decimal. The replacement effect is defined as the year-on-year variation of the average pension in the system in one year if there is no revaluation in the year.

I*t+1 = The geometric moving average centred in t+1 of eleven values of the revenue of the Social Security System.

G*t+1 = The geometric moving average centred on t+1 of eleven values of the expenditure of the Social Security system.

α = Parameter that takes a value situated between 0.25 and 0.33. The value of the parameter is revised every five years.

In no case may the result obtained give rise to an annual increase of pensions below 0.25% or higher than the percentage variation of the consumer price index in the annual period before December of year t, plus 0.50%.

The annual revaluation of pensions in the Social Security system may not determine a full annual value for pensions that is greater than the amount established in the corresponding General State Budget law, aggregating where appropriate to the annual full incremented amount of the other public pensions received by the beneficiary (article 58, paragraphs 1, 2 and 7 of the TRLGSS).

Non-contributory pensions in the Social Security systemare updated in the corresponding General State Budget at least by the same percentage established by law as the general increase of contributory pensions in the Social Security System (article 62 of the TRLGSS).

Article 29

1. The benefit specified in Article 28 shall, in a contingency covered, be secured at least:

(a) to a person protected who has completed, prior to the contingency, in accordance with prescribed rules, a qualifying period which may be 30 years of contribution or employment, or 20 years of residence; or

(b) Where, in principle, all economically active persons are protected, to a person protected who has completed a prescribed qualifying period of contribution and in respect of whom, while he was of working age, the prescribed yearly average number of contributions has been paid.

2. Where the benefit referred to in paragraph 1 of this Article is conditional upon a minimum period of contribution or employment, a reduced benefit shall be secured at least:

(a) to a person protected who has completed, prior to the contingency, in accordance with prescribed rules, a qualifying period of 15 years of contribution or employment; or

(b) where, in principle, all economically active persons are protected, to a person protected who has completed a prescribed qualifying period of contribution and in respect of whom, while he was of working age, half the yearly average number of contributions prescribed in accordance with paragraph 1 (b) of this Article has been paid.

3. The requirements of paragraph 1 of this Article shall be deemed to be satisfied where a benefit calculated, in conformity with the requirements of Part XI but at a percentage of ten points lower than shown in the Schedule appended to that Part for the standard beneficiary concerned is secured at least to a person protected who has completed, in accordance with prescribed rules, ten years of contribution or employment, or five years of residence.

4. A proportional reduction of the percentage indicated in the Schedule appended to Part XI may be effected where the qualifying period for the benefit corresponding to the reduced percentage exceeds ten years of contribution or employment but is less than 30 years of contribution or employment; if such qualifying period exceeds 15 years, a reduced benefit shall be payable in conformity with paragraph 2 of this Article.

5. Where the benefit referred to in paragraphs 1, 3 or 4 of this Article is conditional upon a minimum period of contribution or employment, a reduced benefit shall be payable under prescribed conditions to a person protected who, by reason only of his advanced age when the provisions concerned in the application of this Part come into force, has not satisfied the conditions prescribed in accordance with paragraph 2 of this Article, unless a benefit in conformity with the provisions of paragraphs 1, 3 or 4 of this Article is secured to such person at an age higher than the normal age.

1. Please indicate, for each scheme concerned, the nature and the length of the minimum qualifying period or the minimum average yearly number of contributions, as the case may be, which entitles the persons protected to a pension.

Please summarise the rules concerning the computation of such qualifying period.

To be eligible for a retirement pension workers have to have made a minimum period of contributions of 15 years, of which at least 2 must be within the 15 years immediately before retirement. For the purpose of calculating the years of contributions the proportional part corresponding to extra monthly payments is not taken into account.

In cases where persons are granted a retirement pension in a situation of activity or one equivalent to activity, without the obligation to make contributions, the period of two years referred to in the above paragraph must be included within the 15 years immediately before the date on which the obligation to make contributions ended.

This requirement is a result of the contributory and employment-related nature of the Social Security schemes, which implies the need to establish a relation between the prior contribution and the benefit paid.

Please state whether recourse is had to paragraphs 1 and 2 or paragraphs 3 or 4 of this Article.

This complies with the provisions of sub-paragraphs 1 (a) and 2 (a) of Article 29.

2. If recourse is had to paragraphs 1 and 2 the benefit the amount of which is shown under Article 28 should be the benefit granted during the time basis to a standard beneficiary who has completed 30 years of contribution or employment, or 20 years of residence. Please indicate, under this Article, how the reduced benefit is calculated to which a standard beneficiary is entitled who has completed a qualifying period of 15 years of contribution or employment or in respect of whom half the yearly average number of contributions prescribed for title to full benefit has been paid

The amount of retirement pension is calculated by applying the corresponding percentages to the regulatory base.

The regulatory base of the retirement pension is the quotient that results from dividing by 350 the contribution bases of the interested party during the 300 months immediately preceding the month before retirement, taking the following into account:

a) The calculation of these contribution bases must comply with the following rules:

1. The bases corresponding to the 24 months before the month prior to retirement are calculated at their nominal value.

2. The remaining bases are updated in accordance with the variation in the consumer price index from the month they correspond to until the month immediately before that in which the period referred to in the previous rule begins.

If in the period to be used for calculating the regulatory base there are months during which there was no obligation to contribute, the first 48 monthly amounts are integrated into the minimum base of all those from any time, and the rest of the monthly payments are integrated into the 50% of the minimum base.

If contributions only have to be made for part of any of the months to be used for determining the regulatory base, the integration specified in the above paragraph is carried out for the part of the month in which there is no obligation to make contributions, provided that the contribution base corresponding to the first period does not reach the amount of the minimum monthly base specified. In this case, the integration amounts to the latter amount (article 209 of the TRLGSS).

The calculation of the regulatory base is applied on a step-by-step basis as follows:

Starting on 1 January 2013, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 192 months immediately before the month prior to retirement by 224.

Starting on 1 January 2014, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 204 months immediately before the month prior to retirement by 238.

Starting on 1 January 2015, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 216 months immediately before the month prior to retirement by 252.

Starting on 1 January 2016, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 228 months immediately before the month prior to retirement by 266.

Starting on 1 January 2017, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 240 months immediately before the month prior to retirement by 280.

Starting on 1 January 2018, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 252 months immediately before the month prior to retirement by 294.

Starting on 1 January 2019, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 264 months immediately before the month prior to retirement by 308.

Starting on 1 January 2020, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 276 months immediately before the month prior to retirement by 322.

Starting on 1 January 2021, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 288 months immediately before the month prior to retirement by 336.

Starting on 1 January 2022, the regulatory base of the retirement pension is the result of dividing the contribution bases for the 300 months immediately before the month prior to retirement by 350. (Eighth Transitional Provision)

The following percentages are applied to this regulatory base.

- For the first fifteen years, 50%.

- Starting in the 16th year, 0.19% is added for each additional month of contributions between months 1 and 248, and for each of them that exceed 248, 0.18%. This percentage applicable to the regulatory base may not exceed 100%, except in the case referred to in the following paragraph.

When a retirement pension is granted at an age greater than the ordinary retirement age, provided that on reaching this age the minimum contribution period has been met, the beneficiary receives an additional percentage for each complete year of contributions between the date of reaching the said age and that of actual retirement. The additional amount depends on the years of contribution accredited on ordinary retirement age, according to the following scale:

- Up to 25 years of contributions: 2%.

- Between 25 and 37 years of contributions, 2.75%.

Starting with 37 years of contributions, 4%.

This additional percentage is added to that in general corresponding to the beneficiary, applying the percentage resulting to the respective regulatory base for the purpose of determining the amount of the pension, which in no case may be over the established limit.

If the amount of the pension grated reaches the limit indicated without applying the additional percentage or applying it only partially, the beneficiary is also entitled to receive annually an amount resulting from applying to the amount of this limit in force at any time the additional unused percentage to determine the amount of the pension, rounding up to the nearest unit. This amount is paid monthly in arrears and in 14 annual payments. The total amount and that of the pension or pensions to which the beneficiary is eligible as an annual amount may not exceed the maximum limit of the contribution base current at any time, also as an annual total (article 210 of the TRLGSS).

The transitional percentages applicable to the years of contributions for calculating the retirement pension are as follows:

For the years 2013 to 2019.   For each additional month of contributions between 1 and 163 months, 0.21%; and for each of the following 83 months, 0.19%.

For the years 2020 to 2022.   For each additional month of contributions between 1 and 106 months, 0.21%; and for each of the following 146 months, 0.19%.

For the years 2023 to 2026.   For each additional month of contributions between 1 and 49 months, 0.21%; and for each of the following 209 months, 0.19%.

Starting in 2027.      For each additional month of contributions between 1 and 248 months, 0.19%; and for each of the following 16 months, 0.18%. (Ninth Transitional Provision)

Thus the benefit paid during the base period for a typical beneficiary with 30 years of contributions is greater than that established as a minimum in Article 28 (in relation to Article 65 of the Code), since in 2016, 30 years of contribution would correspond to a percentage of 87.46% of the regulatory base, calculated in the form indicated above, while for the minimum fixed by the Code it is 40% of the previous earnings.

With 15 years of contributions, the benefit is reduced to 50% of the regulatory base. This amount is still higher than the 40% set as a minimum in part XI of the Code.

3. If recourse is had to paragraph 3 the benefit the amount of which is shown under Article 28 should be the benefit granted during the time basis to a standard beneficiary who has completed 10 years of contribution or employment or 5 years of residence.

Recourse has not been had to paragraph 3 of Article 29.

4. If recourse is had to paragraph 4 the benefit the amount of which is shown under Article 28 should be the benefit granted during the time basis to a standard beneficiary: who has completed a qualifying period of more than 10 years, but less than 30 years of contribution or employment. Please state the length of the qualifying period in question

Recourse has not been had to paragraph 4 of Article 29.

5. Please state what measures have been taken to give effect to the transitional provisions provided for in paragraph 5 of this Article, and indicate the minimum amount of the reduced benefit guaranteed in this case.

Persons who do not meet the regulatory and legal conditions to be beneficiaries of a contributory retirement pension may receive a non-contributory pension at an amount initially set by the General Budget for all beneficiaries in general. However, individual calculations then take into account the individual's resources and that of the household unit. This amount is greater than the 50% of the minimum retirement pension with a dependent wife at contributory level.

      Minimum pension with a dependent wife in 2016:           784.90 euros/month.

      Non-contributory pension in 2016:                                                               367.90 euros/month.

The minimum amount that may be received as a non-contributory retirement pension is 25% of the amount set by the budget.

In addition, the age of 65 (or the corresponding age according to the contribution period) fixed legally to access the pension is a minimum. It does not prevent entitlement to receive a pension starting after this age, if the remaining requirements are met. This means that persons can continue to make contributions after this age and receive a pension when they meet the minimum eligibility period required by law.

Article 30

The benefits specified in Articles 28 and 29 shall be granted throughout the contingency.

Please indicate, with reference to Article 68, the provisions, if any, for the suspension of the old-age benefit under the scheme or schemes concerned.

The retirement pension may be suspended due to incompatibility with work, unless the requirements are met for combining work with payment of 50% of the pension (active ageing); when the beneficiary is self-employed with a total annual income not greater than the annual minimum wage; or in case of partial or flexible retirement.

Retirement pension may also be suspended due to incompatibility with other pensions.

When the pensioner carries works as self-employed or as an employee while receiving the retirement pension, if such work is incompatible; and when the person acts fraudulently with the aim of obtaining a pension that is higher than that corresponding, or carries out any action that gives rise to illegal payment, the person may be penalised with the loss of the pension for one to six months (articles 25, 26 and 47.1 of the Consolidated Text of the Law on Labour Infringements and Penalties, approved by Royal Legislative Decree 5/2000 of 4 August).

PART VI- EMPLOYMENT INJURY BENEFIT

Article 32

The contingencies covered shall include the following where the state of affairs described is due to accident or a prescribed disease resulting from employment:

(a) a morbid condition;

(b) incapacity for work resulting from such a condition and involving suspension of earnings, as defined by national laws or regulations;

(c) total loss of earning capacity or partial loss thereof in excess of a prescribed degree, likely to be permanent, or corresponding loss of faculty; and

(d) the loss of support suffered by the widow or child as the result of the death of the breadwinner; in the case of a widow, the right to benefit may be made conditional on her being presumed, in accordance with national laws or regulations, to be incapable of self-support.

Please state whether national laws or regulations prescribe a minimum degree of loss of earning capacity that gives rise to the benefit stipulated in Articles 34 and 36, and if so, indicate the degree

Healthcare is provided for persons who have the right to it, and this right is not linked to earnings.

Both the temporary and permanent incapacity benefits and death and survivors' benefits aim to protect situations of need derived from the loss of income as a result of incapacity for work or death of the breadwinner. However, there is no concept of "minimum degree of loss earning capacity."

There is a concept of contributory permanent incapacity, defined as the situation of a worker who after having been subject to prescribed treatment, presents serious anatomical or functional limitations that may be determined objectively and may be assumed to be final, and that reduce or prevents that person's capacity to work. Receiving this classification does not rule out the possibility that the incapacitated person may recover the capacity to work, if such a possibility is considered medically as uncertain or long-term (article 193 of the TRLGSS).

The minimum degree of permanent incapacity that entitles a beneficiary to a benefit is permanent partial incapacity for the habitual job. It is defined as an incapacity that does not reach the degree of total, but causes the worker to lose not less than 33% of his normal capacity for the job, without preventing him from carrying out the fundamental tasks that are inherent to it.

Please also state whether recourse is had to the last sentence of sub-paragraph (d) of Article 32, according to which, in the case of the widow, the right to benefit may be made conditional on her being presumed to be incapable of self-support; if so, please specify the rules.

Under Spanish law the right to widow's benefits are not conditional on her being presumed to be incapable of self-support.

Article 33

The persons protected shall comprise prescribed classes of employees, constituting not less than 50 per cent of all employees, and, for the benefit in respect of the death of the breadwinner, also their wives and children.

A. Please indicate the classes of employees protected, in accordance with the provisions of this Article..

Employees included in one of the employee schemes (General Scheme, Maritime Workers' Scheme and Coal Mining Scheme) have the right to protection for accidents or diseases resulting from employment. To be eligible for the corresponding benefits, as well as the special requirements for access to each, the beneficiary must comply with the general requirement of being registered and active or in an equivalent situation to active when the contingency or protected situation starts, unless there is express statutory provision to the contrary (article 165.1 of the TRLGSS).

No prior periods of contribution are required for eligibility for the benefits derived from contingencies relate to an accident, whether or not the result of employment, or occupational disease, unless there is express statutory provision to the contrary (article 165.4 of the TRLGSS).

Workers included within the scope of this General Scheme are considered fully active for the purposes of occupational accidents and diseases, even though the employee may have breached his obligations (article 166.4 of the TRLGSS).

 B. Please furnish statistical information under this Article in the form set out in Title I under Article 74 below.

This information is provided in Part XI of this report (page 79).

Article 34

1. In respect of a morbid condition, the benefit shall be medical care as specified in paragraphs 2 and 3 of this Article.

2. The medical care shall comprise:

(a) general practitioner and specialist in-patient care and out-patient care, including domiciliary visiting;

(b) dental care;

(c) nursing care at home or in hospital or other medical institutions;

(d) maintenance in hospitals, convalescent homes, sanatoria or other medical institutions;

(e)dental, pharmaceutical and other medical or surgical supplies, including prosthetic appliances, kept in repair, and eyeglasses; and

(f) the care furnished by members of such other professions as may at any time be legally recognised as allied to the medical profession, under the supervision of a medical or dental practitioner.

3. The medical care provided in accordance with the preceding paragraphs shall be afforded with a view to maintaining, restoring or improving the health of the person protected and his ability to work and to attend to his personal needs.

A. Please indicate in detail for each scheme concerned, the nature of the medical benefits provided referred to in

paragraph 2.

The extension and scope of the medical care to which a person protected by the Social Security System is entitled do not vary according to the contingency giving rise to it.

These benefits are provided only to the extent that they are included in a common portfolio of services of the National Health System (see the response to section A in Article 10); or, where appropriate, in the additional catalogue provided by the competent autonomous region, with the same cover as that derived from contingencies not related to employment.

B. Please confirm that, in accordance with the provisions of this Article, the beneficiary is not required to share in the cost of the medical care received. If the scheme provides for the reimbursement of the expenses which the beneficiary was obliged to incur in order to obtain the benefits stipulated in paragraph 2 of this Article, please furnish all available information to show that the beneficiary does not share in the cost of such benefits.

All medical benefits are free for the beneficiary, if he uses the services provided by the entity insuring the contingency of occupational accident or disease (company, mutual society or the Social Security system).

Medicines are provided free of charge in treatments for contingencies related to employment.

The portfolio of common services is only provided by National Health System centres, establishments and services, except in the case of situations of risk to life, when it can be justified that the resources of the system are not used.

In these cases where urgent, immediate and vital medical care has been provided outside the National Health System, the payment for are reimbursed once it has been determined that the National Health System services could not be used that this exceptional use is not unreasonable or abusive. This is without prejudice to the provisions of international agreements to which Spain is a party, or to the rules of domestic law regulating the provision of healthcare services abroad (article 4.3 of Royal Decree 1030/2006 of 15 September, establishing the portfolio of common services of the National Health System and the procedure for its update).

C. Please state what measures are taken to give effect to paragraph 3 of this Article.

The current rules on health establish that the medical care under the Social Security system aims to provide medical and pharmaceutical services designed to preserve and restore the health of beneficiaries as well as their capacity to work. It also covers the physical rehabilitation of workers necessary for their recovery for work.

Article 35

1. The institutions or government departments administering the medical care shall co-operate, wherever appropriate, with the general vocational rehabilitation services, with a view to the re-establishment of handicapped persons in suitable work.

2. National laws or regulations may authorise such institutions or departments to ensure provision for the vocational rehabilitation of handicapped persons.

Please state briefly what measures are taken to give effect to the provisions of this Article

Medical care in the case of accidents related to employment is generally provided through Mutual Occupational Accident Societies, the National Institute of the Social Security System, and the Social Marine Institute. If an accident victim is cared for in a health centre belonging to the National Health System, he can claim from the mutual societies the payment for the medical care provided directly to persons, including health transport, emergency services, specialised care, primary care, pharmaceutical care, orthopaedic and prosthetic care benefits, including dietary products and rehabilitation.

As noted above, the autonomous regions are responsible for managing all aspects related to healthcare.

Article 36

1. In respect of incapacity for work, total loss of earning capacity likely to be permanent or corresponding loss of faculty, or the death of the breadwinner, the benefit shall be a periodical payment calculated in such a manner as to comply either with the requirements of Article 65 or with the requirements of Article 66.

2. In case of partial loss of earning capacity likely to be permanent, or corresponding loss of faculty, the benefit, where payable, shall be a periodical payment representing a suitable proportion of that specified for total loss of earning capacity or corresponding loss of faculty.

3. The periodical payment may be commuted for a lump sum:

(a) where the degree of incapacity is slight; or

(b) where the competent authority is satisfied that the lump sum will be properly utilised.

A. Please state whether recourse is had, under paragraph 1 of this Article, to the provisions of Article 65 or to those of Article 66, for the calculation of the benefit.

In relation to the temporary incapacity derived from occupational contingencies, we refer to the response to Article 16. The regulatory base is the previous month's contribution base for occupational contingencies. This sum includes overtime with respect to the base for non-occupational contingencies, with a maximum base of 3,642.00 euros per month in 2016. A percentage of 75% is applied to the regulatory base. Thus the minimum figure established in Article 65 is exceeded.

For the rest of the occupational accident or disease benefits (benefits for incapacity in its different degrees, payments for permanent non-invalidating injuries; pensions, subsidies or compensation for the death of a worker breadwinner derived from occupational contingencies), their calculation takes into account the real wage received by the worker over the last year for the purpose of calculating the regulatory base of the benefits. The percentages applied to the regulatory base do not differ from those corresponding if the contingency is the result of a disease or accident not related to employment, so the precise degree of compliance with the minimum and maximum levels provided for in Article 65 is analysed; although the protection provided by our system in these cases easily complies with these benchmark values.

B. Please furnish under this Article, the following information, with separate reference to the different contingencies covered:

i. if recourse is had to Article 65:

as regards incapacity for work, in the form set out in Titles I, II and V under Article 65 below;

as regards total loss of earning capacity or corresponding loss of faculty likely to be permanent, in the form set out in Titles I, II, V and VI under Article 65 below;

as regards death of breadwinner, in the form set out in Titles I, IV, V and VI under Article 65 below;

ii. if recourse is had to Article 66:

as regards incapacity for work, in the form set out in Titles I, II and V under Article 66 below;

as regards total loss of earning capacity or corresponding loss of faculty likely to be permanent in the form set out in Titles 1, 11 and V under Article 66 and in Title V1 under Article 65 below;

as regards death of breadwinner, in the form set out in Titles I and IV under Article 66 and in Title VI under Article 65 below.

Taking as a standard beneficiary the one described in the Schedule to part XI for these purposes: a man with a wife and two children (incapacity to work and total loss of capacity to earn a living) and a widow with two children (survivors), Spanish legislation guarantees the following:

§  in the case of temporary incapacity to work: 75% of the regulatory base.

§  in case of total permanent incapacity (for his usual occupation): 55% of the regulatory base (pension compatible with another job) or 75% (at advanced age and difficulty in finding another occupation).

§  in the case of absolute permanent incapacity (for any kind of occupation): 100% of the regulatory base.

§  in the case of major invalidity (for any kind of occupation with the need to be helped by another person): 100% of the regulatory base, plus a supplement to pay the person who cares for the incapacitated person, constituted by the sum of 45% of the minimum contribution base current at the time of the start of the contingency and 30% of the last contribution base of the worker corresponding to the contingency derived from the situation of permanent incapacity.

§  in the case of a widow: 52% of the regulatory base in general, which may be increased to 70%, provided that the beneficiary accredits certain requirements (family responsibilities, lack of income and that the widow's benefit is the main source of income).

§  in the case of orphans: 20% of the regulatory base, for each of the orphans with a right to a pension, in general.

Family allowances are not affected by the occupational accident or disease benefits.

C. Please indicate what proportion of the benefit in respect of total loss of earning capacity is granted in case of partial loss of earning capacity likely to be permanent, or corresponding loss of faculty

If the injuries, mutilations or deformities of a permanent nature, caused by an occupational accident or disease, do not constitute a permanent invalidity but represent a reduction or alteration of the worker's physical integrity, the worker has the right to a lump-sum cash payment, whose amount is determined according to an established scale.

If the worker's normal capacity for his usual occupation has been reduced by at least 33%, without preventing him from carrying out its fundamental tasks, this is classified as a partial permanent incapacity for the usual occupation.

Workers classified in a situation of partial permanent incapacity for the usual occupation, whatever the contingency determining this incapacity and the worker's age, receive a lump-sum amount equivalent to 24 months of the regulatory base that has served to determine the cash benefit for temporary incapacity.

Total permanent incapacity for the usual occupationis an incapacity that prevents the worker from carrying out all or the fundamental tasks of this occupation, provided that the worker may find a different occupation.

The total permanent incapacity benefit amounts to 55% of the regulatory base. This percentage applicable to the regulatory base may be increased by 20% when the worker's age, lack of general or specialised training and social or employment circumstances at the place of residence, make it difficult to find a job in an activity different from usual occupation.

The regulatory base of the benefits resulting from occupational contingencies is a result of dividing the total of the following three sums by 12:

a) Daily wage multiplied by 365.

b) Overtime, plus bonuses, plus extras, and any other payments, all this sum divided between the number of days actually worked and multiplying the result by 273, unless the number of real working days in the activity involved is lower, in which case the corresponding multiplier is applied.

c) Extra monthly payments, bonuses.

D. Please state whether recourse is had to paragraph 3 of Article 36 and, if so, please specify:

(a) the maximum degree of incapacity in respect of which periodical payments may be commuted for a lump sum; or

(b) what measures are taken to allow the competent authority to satisfy itself that the lump sum will be properly utilised by the beneficiary

In cases where the degree of incapacity is small, a lump-sum payment is made instead of periodical payments.

Thus in the case of partial permanent incapacity, where the degree of incapacity for the usual occupation is greater than 33% without preventing the worker from carrying out the fundamental tasks required for it (the evaluation is carried out by the Incapacity Valuation Teams of the National Social Security Institute), a lump sum is paid equivalent to 24 months of the regulatory base that is used to determine the cash benefit for temporary incapacity. It should be noted that the recognition of this incapacity does not mean the worker loses his current job, as it is compatible with carrying out the same job.

A lump-sum payment rather than a periodical benefit is also paid in cases of permanent non-invalidating injuries, meaning those that do not involve impairment of more than 33% of the normal capacity for the usual occupation.

In general it is not possible to replace the periodical payment of a benefit for a lump-sum payment, except in the case of a cash benefit corresponding to total permanent incapacity, which could exceptionally be replaced by a lump-sum payment if the beneficiary is under 60 years of age.

To be eligible for the replacement, the beneficiary must comply with the following when applying for the benefit:

- The beneficiary must be under the age of 60.

- The injuries determining the incapacity must be considered unlikely to be subject to a change that could give rise in the future to a revision of the declared incapacity.

- The beneficiary must prove that he is working as employee or self-employed within the scope of one of the Social Security schemes; otherwise, the amount of the payment is used for preparation or the development of new sources of income as a self-employed worker.

- In the above case the worker must accredit sufficient skills to exercise the activity in question.

When the beneficiary reaches the age of 60, he receives the pension recognised before, recalculated using the increases that may have been established for pensions of a similar nature since the date on which its replacement by the lump sum was authorised.

(Article 5 of Order of 31 July 1972 laying down rules for the implementation and development of Decree 1646/1972 of 23 June, on benefits under the General Social Security Scheme).

Article 37

The benefit specified in Articles 34 and 36 shall, in a contingency covered, be secured at least to a person protected who was employed on the territory of the Contracting Party concerned at the time of the accident if the injury is due to accident or at the time of contracting the disease if the injury is due to a disease and for periodical payments in respect of death of the breadwinner, to the widow and children of such person.

Please state whether, in accordance with the provisions of this Article:

(a) all employees protected who were employed in the territory at the time of the accident or at the time of contracting the disease are entitled to the benefits stipulated in Articles 34 and 36);

Yes. If it is the case of an employee, he has the right to healthcare as a beneficiary and to incapacity benefits (no minimum contribution period is required). The breadwinner's death may also trigger death and survivors' benefits (no minimum contribution period is required).

(b) the widow and children of an employee who was employed in the territory at the time of the accident or at the time of contracting the disease are entitled to the periodical payments stipulated in Article 36 without any conditions as to residence.

     

Both the widow and children of a worker who dies as a result of an occupational accident or disease have the right to the benefits derived from his death for this cause, with no conditions as to residence, and with equal treatment for nationals and non-nationals.

Article 38

The benefit specified in Articles 34 and 36 shall be granted throughout the contingency, except that, in respect of incapacity for work, the benefit need not be paid for the first three days, in each case of suspension of earnings.

1. Please confirm that, in accordance with the provisions of this Article, the benefits stipulated in Articles 34 and 36 above are granted throughout the contingency.

The health and cash benefits mentioned in Articles 34 and 36 respectively are granted for the whole duration of the contingency.

Healthcare is granted until the medical certificate of complete cure is issued, with no other conditions.

Incapacity pension benefits are granted until they are revised due to an improvement.

 

In the case of temporary incapacity, the benefit is paid from the day following the date of the medical sick leave until a maximum of 365 days, with a possible extension of 180 days more if it is considered that the worker may be cured during this time.

2. Please state whether a waiting period is provided for in case of incapacity for work and, if so, indicate the length of such period.

There is no waiting period in the case of temporary incapacity for work resulting from occupational contingencies, unlike the case with non-occupational disease or accident, in which the waiting period is 3 days. The benefit is therefore paid from the day following the accident or the date of the medical certificate, if the latter is later.

3. Please indicate, with reference to Article 68 below, the provisions, if any, for the suspension of the benefits stipulated in Articles 34 and 36, under the scheme or schemes concerned.

Medical benefits:

In addition, to maintain the right to medical benefits that require residence in Spain, the beneficiary of these benefits is understood to have his habitual residence in Spain, even where he has stayed abroad, provided that such stays do not exceed the 90 calendar days in a calendar year (article 51.3 of Royal Legislative Decree 8/2015, of 30 October, approving the consolidated text of the TRLGSS.

Temporary incapacity:

The entitlement to a temporary incapacity benefit may be refused, cancelled or suspended if:

a) the beneficiary has acted fraudulently in obtaining or maintaining the benefit;

b) if the beneficiary engages in work as employee or self-employed.

The right to a benefit may also be suspended if the beneficiary rejects or abandons the treatment indicated without reasonable cause.

If the beneficiary does not attend any of the appointments made by the doctors acting for the National Social Security Institute or the mutual societies that collaborate with the Social Security system for the medical examination and recognition, entitlement to the benefit may be temporarily suspended in order to check whether or not such behaviour is justified (article 175 of the TRLGSS).

Permanent incapacity:

In addition to the cases of suspension due to carrying out incompatible declared work, the right to cash benefits for permanent incapacity may be suspended in one of the following circumstances:

- When the beneficiary has acted fraudulently to obtain or maintain the right to them.

- If the permanent incapacity is due to, or has worsened as a result of, the beneficiary's reckless negligence.

- If the permanent incapacity is due to, or has been worsened by, the beneficiary rejecting or abandoning the medical treatment indicated during the situation of temporary incapacity without just cause.

- If the beneficiary rejects or abandons the appropriate treatments or processes of therapy and rehabilitation without just cause (article 23.1 of Order of 15 April 1969, establishing rules for the implementation and development of invalidity benefits in the General Social Security Scheme).

Death and survivors':

The widow's pension is terminated for the following reasons:

1. If the person gets married again. However, the widow's pension may remain payable even after the new marriage to pensioners who meet the following requirements:

a) Be 61 years of age or more, or under this age if the person is also eligible for a permanent incapacity pension in the degree of absolute incapacity or major invalidity, or accredits disability in a degree equal to or greater than 65%.

b) The widow's pension or pensions received by the pensioner is the main or sole source of income.

c) If the married couple have annual income of any kind, including widow's pension or pensions, that are not more than twice the annual amount of the minimum wage current at any time.

Any new widow's pension that is paid as a result of the death of the new husband, is incompatible with the widow's pension or pensions that have been received until then, and the beneficiary must choose between them.

2. Final court judgment declaring the widow responsible for the death of the breadwinner.

3. Death.

4. Setting up house as common-law couple. However, the right to a widow's pension is not terminated if the cases regulated in paragraph 1 above for maintaining the widow's pension in case of marriage are applicable.

The orphans' pension is terminated for the following reasons.

a) On reaching the minimum age in each case, unless at this time, the person's capacity to work has been reduced by a percentage calculated at permanent or absolute incapacity or major invalidity.

b) If the incapacity that gave entitlement to the pension ends.

c) Adoption.

d) On marriage, unless affected by incapacity at one of the degrees specified in point a).

e) Death.

The pension for family members terminates:

a) In the case of grandchildren and brothers/sisters, for the reasons given for orphans pension.

b) In the case of parents or grandparents, on:

a) Marriage.

b) Death

.

PART VIII – MATERNITY BENEFIT

Article 48

The persons protected shall comprise:

(a) all women in prescribed classes of employees, which classes constitute not less than 50 per cent of all employees, and, for maternity medical benefit, also the wives of men in these classes; or

(b) all women in prescribed classes of the economically active population, which classes constitute not less than 20 per cent of all residents, and, for maternity medical benefit, also wives of men in these classes.

A. Please state to which of the sub-paragraphs of this Article recourse is had.

All female workers, whether employees or self-employed, have the right to cash and medical benefits for maternity.

Spouses or persons with an equivalent personal relationship to the insured breadwinner also have the right to healthcare for this contingency as beneficiaries, provided that they are not themselves entitled to this benefit.

Thus the conditions in both sub-paragraph (a) and sub-paragraph (b) of Article 48 are met.

B. Please state the classes of employees or of the economically active population protected in accordance with the provisions of this Article.

The beneficiaries of maternity cash benefit are those included in the General Social Security Scheme, whatever their gender, who are eligible for the corresponding maternity leave; provided that in addition to meeting the general condition of being registered and active or in an equivalent situation to active and any others that may be established by the regulations, they accredit the following minimum periods of contributions:

a) If the worker is under 21 years of age at the date of the childbirth, or at the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or judicial decision constituting adoption, no minimum contribution period is required.

b) If the worker is 21 years of age or over and is under 26 years of age at the date of the childbirth or the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or the judicial decision constituting adoption, the minimum period of contribution required is 90 days of contributions within the 7 years immediately before the start of the leave. This requirement is deemed to have been met if the worker accredits 108 days of contributions over her working life before the date of leave.

c) If the worker is 26 years of age or over at the date of the childbirth or at the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or the judicial decision constituting adoption, the minimum period of contributions required is 180 days within the seven years immediately before the time of the start of the leave. This requirement is also considered met if the worker accredits 360 days of contributions over her working life before the leave.

Workers included in the Special Domestic Workers Scheme have the right to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special points (article 251 of the TRLGSS).

Workers included in the Special Agricultural Employee Scheme have the right to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special conditions:

To receive the corresponding cash benefits workers must be up to date with payment of the contributions corresponding to the periods of inactivity, for whose payment they are responsible.

During periods of economic inactivity, the protective action of the special system includes cash benefits for maternity, paternity, permanent incapacity and death and survivors' derived from non-occupational contingencies, as well as retirement. In other words, it includes maternity benefit (article 256 of the TRLGSS).

For the recognition and payment of the benefits, the workers included in this Special Self-Employed Scheme must also comply with the requirement of being up to date with the payment of contributions.

Workers included in the Special Maritime Workers' Scheme and the Coal Mining Scheme have maternity benefits covered under the same terms as in the General Scheme.

C. Please furnish statistical information under this Article as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74 below; or

ii. if recourse is had to sub-paragraph (b), in the forms set out in Title H under Article 74 below.

This information is provided in Part XI of this report.

D. Please confirm that the dependent wives of men in the classes of persons protected are entitled to the medical benefits stipulated in Article 49, in accordance with the provisions of this Article.

Wives or persons with an equivalent personal relationship are entitled to medical benefits (including care during pregnancy, childbirth and postpartum) as beneficiaries of protected men, provided that they reside in Spain, as do former wives who were dependent on the insured person. They must accredit the corresponding official registration (article 3.4 of Law 16/2003 of 28 May).

In addition, foreign women not registered or authorised as residents in Spain receive medical treatment during pregnancy, childbirth and postpartum (article 3 of Law 16/2003).

E. If recourse is had to Article 6 above (voluntary insurance), for all or any of the schemes concerned, as regards medical care, please furnish information under this Article in the form set out under Article 6..

Medical care is included in the mandatory protective action of all the Social Security schemes.

However, people who are not protected or beneficiaries of the protected breadwinner may obtain medical benefits by the corresponding payment of the consideration or fee for the subscription of a special convention (article 3.5 of Law 16/2003 of 28 May).

Article 49

1. In respect of pregnancy and confinement and their consequences, the maternity medical benefit shall be medical care as specified in paragraphs 2 and 3 of this Article.

2. The medical care shall include at least:

(a) pre-natal, confinement and post-natal care either by medical practitioners or by qualified midwives;

(b) hospitalisation where necessary.

3. The medical care specified in paragraph 2 of this Article shall be afforded with a view to maintaining, restoring or improving the health of the woman protected and her ability to work and to attend to her personal needs.

4. The institutions or government departments administering the maternity medical benefit shall, by such means as may be deemed appropriate, encourage the women protected to avail themselves of the general health services placed at their disposal by the public authorities or by other bodies recognised by the public authorities.

A. Please indicate in detail the nature of the benefits provided under each scheme concerned, with reference to paragraph 2 of this Article, specifying more particularly the services provided in case of hospitalisation.

The portfolio of common primary healthcare services include pre-natal and post-natal care benefits, as follows:

a) Monitoring of the pregnant woman during the first three months of pregnancy and detection of risk pregnancies.

b) Monitoring of normal pregnancy, coordinated with a protocol for specialised care, according to the organisation of the corresponding health service.

c) Maternal education, including promotion of breastfeeding, prevention of incontinence and preparation for childbirth.

d) Post-natal visit in the first month after childbirth to evaluate the state of the mother and child.

Specialised care including monitoring of pregnancy in coordination with primary care and following shared protocols, in accordance with the organisation of the corresponding health service.

It also includes hospitalisation with medical, surgical, obstetric and paediatric care and treatments or diagnostic procedures, for patients who require continued care that requires hospitalisation. These benefits include the following:

a) Medical recommendations and medical examinations and diagnostic procedures, including neonatal examinations.

b) Medical recommendations, treatments and their monitoring, or therapeutic procedures or surgical interventions needed by the patient, regardless of whether the need is caused by the reason for her hospitalisation.

c) Medication, medicinal gases, transfusions, cures, consumables and any other health products required.

d) The necessary nursing care to ensure proper patient care.

e) Intensive care or reanimation, as required.

f)  Treatment of possible complications that may result during the care process.

g) Parenteral or enteral nutrition.

h) Food, depending on the diet prescribed.

i)   Basic accommodation services directly related to the hospitalisation itself.

j)   Information on the discharge with instructions for correct monitoring of treatment and establishment of the mechanisms to ensure continuity and security of attention and care.

Access to specialised care during hospitalisation is carried out on the recommendation of the specialist or through the emergency hospital services, when the patient may need special and continued care that cannot be provided as an out-patient or at home.

B. Please confirm that, in accordance with the provisions of this Article, the beneficiary or her breadwinner is not required to share in the cost of the medical benefits provided. If the scheme provides for the reimbursement of the expenses which the beneficiary or the breadwinner was obliged to incur in order to obtain the benefits stipulated in paragraph 2, please furnish all available information to show that the beneficiary or breadwinner does not share in the cost of such benefits.

Pre-natal, confinement and post-natal medical care provided by doctors and other healthcare personnel do not involve any cost-sharing by the breadwinner or beneficiaries. The healthcare in question is that provided for by Article 10.1.b) of the Code.

The portfolio of common services is only provided by National Health System centres, establishments and services, except in the case of situations of risk to life, when it can be justified that the resources of the system are not used. In these cases where urgent, immediate and vital medical care has been provided outside the National Health System, the payment for are reimbursed once it has been determined that the National Health System services could not be used that this exceptional use is not unreasonable or abusive. The above is without prejudice to the provisions of the international agreements to which Spain is a party or the provisions of international law regulating medical assistance in cases of provision of services abroad.

(Article 4.3 of Royal Decree 1030/2006 of 15 September establishing the portfolio of common services of the National Health System and the procedure for updating it).

C. Please indicate in detail what measures are taken to give effect to the provisions of paragraphs 3 and 4 of this Article.

The common portfolio of services that must be provided by all the autonomous regions includes as part of primary healthcare:

- Confinement and post-natal care:

a) Monitoring of the pregnant woman during the first three months of pregnancy and detection of risk pregnancies.

b) Monitoring of normal pregnancy, coordinated with a protocol for specialised care, according to the organisation of the corresponding health service.

c) Maternal education, including promotion of breastfeeding, prevention of incontinence and preparation for childbirth.

d) Post-natal visit in the first month after childbirth to evaluate the state of the mother and child.

-- Preventive examination of the oral cavity of pregnant women: includes medical instructions on diet and dental care, accompanied by instructions on dental hygiene and application of topical fluoride according to the individual requirements of each pregnant woman.

The specialised care includes:

- Care covering pre-natal, confinement, and post-natal complications: Ectopic and molar pregnancy, pregnancy resulting in a miscarriage or abortion (in accordance with current law), complications mainly resulting from pregnancy, normal childbirth (including epidural anaesthesia, in accordance with the protocols for healthcare services) and other indications for care during pregnancy, labour and delivery, complications arising mainly during childbirth and post-natal complications.

- Monitoring of pregnancy, in coordination with primary care and following shared protocols, in accordance with the organisation of the corresponding health service.

Given the nature of the Spanish National Health System, all women, including foreign women not registered or authorised as residents in Spain, have the right to pre-natal, confinement and post-natal care.

Article 50

In respect of suspension of earnings resulting from pregnancy and from confinement and their consequences, the benefit shall be a periodical payment calculated in such a manner as to comply either with the requirements of Article 65 or with the requirements of Article 66. The amount of the periodical payment may vary in the course of the contingency, subject to the average rate thereof complying with these requirements.

A. Please state whether recourse is had to Article 65 or to Article 66 for the calculation of the benefit.

The cash benefits in the case of maternity, adoption or fostering are equivalent to 100% of the regulatory base, which is the quotient resulting from dividing the contribution base for non-occupational contingencies in the month immediately prior to that in which the contingency starts, by the number of days corresponding to this contribution.

In other words, it represents full compensation of the earnings before the contingency, thus complying with the minimum set by Article 65 of the Code, which only requires cover of 45% of the previous earnings.

It should be taken into account that the contribution base is determined according to the payments actually made in the month to which the contribution refers, increased by a proportional amount for payments whose payable at periods longer than a month. As a result, the contribution base is greater than the real wages received in the corresponding month, so the maternity benefit is greater than 100% of the monthly wage paid in the month before the start of the leave.

B. Please furnish, under this Article, information, as follows:

i. if recourse is had to Article 65, in the form set out in Titles 1 and V tinder Article 65 below; or

This information is given in Part XI of the report.

The amount of the benefit is calculated in the way indicated above. The worker's wage affects this amount, as the regulatory base is the contribution base for the month before the start of the contingency.

The benefit does not vary according to the worker's gender or family situation, and the benefits do not vary across the country.

ii. if recourse is had to Article 66, in the form set out in Titles 1 and V under Article 66 below, inability is likely to be permanent or persists after the exhaustion of sickness benefit.

Article 51

The benefit specified in Articles 49 and 50 shall, in a contingency covered, be secured at least to a woman in the classes protected who has completed such qualifying period as may be considered necessary to preclude abuse, and the benefit specified in Article 49 shall also be secured to the wife of a man in the classes protected where the latter has completed such qualifying period.

Please state, for each scheme concerned, the length of the qualifying period which has been considered necessary to preclude abuse. Please summarise the rules concerning the computation of the qualifying period.

No qualifying period is required for access to the benefit of medical care.

To access maternity benefit the following minimum contribution periods have been established:

a) If the worker is under 21 years of age at the date of the childbirth, or at the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or judicial decision constituting adoption, no minimum contribution period is required.

b) If the worker is 21 years of age or over and is under 26 years of age at the date of the childbirth or the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or the judicial decision constituting adoption, the minimum period of contribution required is 90 days of contributions within the 7 years immediately before the start of the leave. This requirement is deemed to have been met if the worker accredits 108 days of contributions over her working life before the date of leave.

c) If the worker is 26 years of age or over at the date of the childbirth or at the date of the administrative decision approving fostering or guardianship for the purpose of adoption, or the judicial decision constituting adoption, the minimum period of contributions required is 180 days within the seven years immediately before the time of the start of the leave. This requirement is also considered met if the worker accredits 360 days of contributions over her working life before the leave.

Workers who are either employees or self-employed and who in the case of childbirth meet all the requirements established for eligibility for maternity benefit regulated in the above section, except for the minimum contribution period, are entitled to non-contributory maternity benefit.

Article 52

The benefit specified in Articles 49 and 50 shall be granted throughout the contingency, except that the periodical payment may be limited to 12 weeks, unless a longer period of abstention from work is required or authorized by national laws or regulations, in which event it may not be limited to a period less than such longer period.

1. Please state whether, in accordance with the provisions of this Article, the medical benefits stipulated in Article 49 are granted throughout the contingency.:

The medical benefits are granted during the whole pre-natal, confinement and post-natal process, and also cover any pathologies that may arise.

Please specify also:

(a) the duration of the period during which the periodical payments stipulated in Article 50 are granted; and

In general, maternity benefit has a duration of a continuous 16 weeks, which in the case of multiple birth, adoption or fostering is extended by two weeks for each child or minor starting with the second. In the case of the disability of the child the duration of the subsidy is extended by two additional weeks, and in the case of hospitalisation of a newborn it may be extended up to a maximum of 13 additional weeks.

In addition to the duration of the cases of multiple childbirth, adoption or fostering, there may be an additional period of two weeks due to disability for each child or adopted or fostered minor, as well as a period of extension that corresponds to cases of hospitalisation of the newly-born following childbirth. However, in cases of multiple births, the periods corresponding to the hospitalisation of each of the children may not be aggregated when these periods are simultaneous (article 8.3 of Royal Decree 295/2009 of 6 March, regulating the cash benefits of the Social Security system for maternity, paternity, risk during pregnancy and during breastfeeding).

The duration of non-contributory maternity benefit is 42 calendar days starting from the childbirth. This period is increased by 14 calendar days in the following cases: the birth of a child in a large family or in a family that classifies as one because of this child; in a single-parent family; in the case of multiple births; or when the mother or child are affected by disability to a degree of 65% or more. The increase in the duration is one-off, and may not be aggregated when two or more circumstances specified above concur (articles 12 and 15 of Royal Decree 295/2009).

(b) the duration of any period of abstention from work which may be required or authorised by national laws or regulations.

- In the case of cash benefit for risk during pregnancy, the situation protected is considered to be that of a pregnant worker during the period her employment contract is suspended in cases where she should change one job position for another compatible with her state, but this change is not technically or objectively possible or may not reasonably be required for justifiable reasons. The benefit is paid for the period of suspension or permission necessary for the protection of the health or safety of the worker or her unborn child, and ends the day before that when the suspension of the employment contract for maternity ends, or when the woman returns to her previous job position or another compatible with her state (articles 31 and 35 of Royal Decree 295/2009).

- In the case of cash benefit for risk during breastfeeding, the situation protected is considered to be that of an employee during the period her employment contract is suspended in cases where she should change one job position for another compatible with her situation, but this change is not technically or objectively possible, or may not reasonably be required for justifiable reasons. It ends when:

a) The child reaches the age of nine months.

b) The woman returns to her previous job position or activity, or another compatible with her state.

c) The employment contract ends for legally established reasons or the conclusion of professional activity.

d) Interruption of breastfeeding.

e) The death of the beneficiary or of the child in question.

2. Please indicate, with reference to Article 68 below, the provisions, if any, for the suspension of maternity benefit under the scheme or schemes concerned.

Medical maternity benefits may not be suspended.

The right to cash maternity benefit may be refused, cancelled or suspended when:

- The beneficiary has acted fraudulently to obtain or maintain the benefit.

- The beneficiary is an employee or self-employed during the periods of leave, except in the case of receiving maternity benefit during part-time work or the cases of having more than one job or activity.

The benefit is received during that periods of leave that, in these cases, do not coincide with part-time work or by jobs, or activities that do not give rise to the benefit.

PART IX- INVALIDITY BENEFIT

Article 54

The contingency covered shall include inability to engage in any gainful activity, to an extent prescribed, which inability is likely to be permanent or persists after the exhaustion of the sickness benefit.

Please state the extent of invalidity, prescribed by national laws or regulations, that gives rise to the benefits provided in accordance with Article 56.

Permanent incapacity, whatever the reason for it, is classified according to the percentage of reduction of the capacity for work of the person in question:

Partial permanent incapacityfor the usual occupation, defined as that which, without being total, causes the worker to lose not less than 33% of normal capacity for this occupation, without preventing him from carrying out the fundamental tasks that are inherent to it.

In the case of an accident, whether or not work-related, the usual occupation is understood to be the occupation normally engaged in by the worker at the time of suffering the accident; in the case of a disease, whether work-related or not, it is the occupation that the worker engages in basically for the 12 months before the date on which the temporary incapacity began from which the permanent incapacity is derived.

Total permanent incapacity for the usual occupation is that which prevents the worker from carrying out all or the fundamental tasks of this occupation, provided that he may dedicate himself to another job.

Absolute permanent incapacity for all work is that which prevents the worker from undertaking any occupation or trade.

Major invalidity is the situation of the worker linked to permanent incapacity, when that as a result of anatomical or functional losses, he needs the assistance of another person for the most essential activities for life, such as dressing, moving around, eating or similar.

Article 55

The persons protected shall comprise:                   

(a) prescribed classes of employees, constituting not less than 50 per cent of all employees; or

(b) prescribed classes of the economically active population, constituting not less than 20 per cent of all residents, and also their wives and children; or

(c) all residents whose means during the contingency do -not exceed limits prescribed in such a way as to comply with the requirements of Article 67.

A.  Please state to which of the sub-paragraphs of this Article recourse is had.

The protection for permanent incapacity extends both to employed workers and the self-employed, in other words all the economically active population protected within the Social Security System.

This complies with both the provisions of sub-paragraph (a) and of sub-paragraph (b) of Article 55, as the percentage of economically active population included in any Social Security scheme is greater than 20% of all residents.

B. Please indicate the classes of persons protected in accordance with the provisions of this Article, unless recourse is had to sub-paragraph (c).

The persons included in the General Social Security Scheme who are declared in a situation of permanent incapacity are entitled to the benefits for permanent incapacity if they meet the general condition of being registered and active or in an equivalent situation to active at the time the contingency begins, and have met the minimum corresponding period of contributions; unless the disability is due to an accident (whether or not work-related) or occupational disease, in which case no prior contribution period is required.

Permanent incapacity pensions at the degree of permanent absolute incapacity or major invalidity derived from non-occupational contingencies may be granted even if the persons in question are not at the time of the accident or disease active or in an equivalent situation to active (article 195, sections 1 and 4 of the TRLGSS).

Workers included in the Special Domestic Workers Scheme are entitled to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special conditions (article 251 of the TRLGSS).

Workers included in the Special Agricultural Employees Scheme are entitled to Social Security benefits under the terms and conditions established by the General Social Security Scheme, with certain special conditions.

To be eligible for the corresponding cash benefits workers must be up to date with payment of the contributions corresponding to their periods of inactivity, for whose payment they are responsible.

During periods of inactivity, the protective action of the special scheme includes the cash benefits for maternity, paternity, permanent incapacity, and death and survivors' benefit on the death of the breadwinner, derived from non-occupational contingencies, as well as retirement (article 256 of the TRLGSS).

Workers included in the Special Social Security Self-Employed Scheme are protected for the contingency of permanent incapacity. In any event, for eligibility and payment of the benefits, the workers included in this special scheme must comply with the requirement of being up to date with the payment of contributions (article 314 and 318.c) of the TRLGSS).

Workers included in the Special Maritime Workers' Scheme and the Coal Mining Scheme have permanent incapacity benefits covered under the same terms as in the General Scheme.

C. Please furnish under this Article statistical information, as follows:

i. if recourse is had to sub-paragraph (a), in the form set out in Title I under Article 74 below; or

ii. if recourse is had to sub-paragraph (b), in the for7n set out in Title II under Article 74 below; or

iii. if recourse is had to sub-paragraph (c), in the form set out in Title IV under Article 74 below..

This information is provided in Part XI of this report.

D. If recourse is had to Article 6 above (voluntary insurance) for all or any of the schemes concerned, please furnish information under this Article in the form set out under Article 6.

Permanent incapacity benefits form an obligatory and irrevocable part of protection in all schemes.

However, workers may subscribe a special convention with the Social Security system so that they can make contributions to the Social Security scheme for which the agreement was concluded and cover situations derived from non-occupational contingencies, by granting benefits for contingencies to which the protective action of the Social Security scheme in question is extended (article 1.2 of Order TAS/2865/2003 of 13 October, regulating special agreements in the Social Security System).

Article 56

1. The benefit shall be.a periodical payment calculated as follows:

(a) where classes of employees or classes of the economically active population are protected, in such a manner as to comply either with the requirements of Article 65 or with the requirements of Article 66;

(b) where all residents whose means during the contingency do not exceed prescribed limits are protected, in such a manner as to comply with the requirements of Article 67.

A. If recourse is had to sub-paragraph (a) or (b) of Article 55 for defining the scope of protection please state whether recourse is had to the provisions of Article 65 or to those of Article 66 for the calculation of the invalidity benefit.

The rules for calculating invalidity benefits are adapted to the minimum provisions of Article 65, if we take the standard beneficiary described in the Schedule to Part XI for these purposes: a man with a wife and two children.

Specifically, the minimum guaranteed percentage for cases of permanent incapacity is 55% of the regulatory base, if the degree recognised is of total permanent incapacity for the usual occupation.

If the incapacity is absolute for all types of work, the recognised percentage is 100% of the regulatory base, and if there is a need for someone to look after the incapacitated person (major invalidity), an extra amount is recognised made up of the sum of 45% of the minimum contribution base current at the time of the start of the invalidity and 30% of the last contribution base of the worker corresponding to the contingency from which the situation of permanent incapacity derives.

All these amounts are greater than the minimum of 40% set for the beneficiary's previous earnings plus the family allowances, in the conditions specified in the Schedule to  Part XI. It should be remembered that the regulatory base is composed of the average of the contribution bases of a specific period, and that these bases in turn correspond to the remunerations received monthly by the worker plus the proportional part of the remunerations received for periods of greater than one month.

Please furnish, under this Article, statistical information, as follows:

i. if recourse is had to Article 65, in the form set out in Titles I, II and V under Article 65 below; or

ii. if recourse is had to Article 66, in the form set out in Titles I, II and V under Article 66 below.

The amount of the benefit is calculated in the way indicated in Article 57 question 2. The wages of the worker impacts this amount, as the worker's contribution bases are taken into account when calculating the regulatory base.

The statistical information is provided in Part XI of this report.

B. If recourse is had to sub-paragraph (c) of Article 55 for defining the scope of protection please furnish, under this Article, information in the form set out in Titles I and II under Article 67 and in Title I under Article 66 below.

No recourse is had to sub-paragraph (c) of Article 55.

If recourse is had to the provisions of sub-paragraph (d) of Article 67 please furnish information in the form set out in the different Titles under Article 67 below.

The amount of the pension is calculated as indicated in Article 57 question 2, with the percentages indicated according to the degree of incapacity. 

Any income that the beneficiary may have, or his family situation, do not have an impact on the amount of the benefit, or on the percentage applicable to the regulatory base (unless the beneficiary has the right to top-ups to the minimum pension).

C. Whether recourse is had to Article 65, Article 66 or Article 67, please furnish statistical information on the review of the amount of invalidity benefit in the form set out in Title VI under Article 65 below.

The benefits for the various degrees of incapacity are treated in the same way as prescribed for retirement pensions (see Article 28).

Article 57

1. The benefit specified in Article 56 shall, in a contingency covered, be secured at least:

(a) to a person protected who has completed, prior to the contingency, in accordance with prescribed rules, a qualifying period which may be 15 years of contribution or employment, or 10 years of residence; or

(b) where, in principle, all economically active persons are protected, to a person protected who has completed a qualifying period of three years of contribution and in respect of whom, while he was of working age, the prescribed yearly average number of contributions has been paid.

2. Where the benefit referred to in paragraph 1 of this Article is conditional upon a minimum period of contribution or employment, a reduced benefit shall be secured at least:

(a) to a person protected who has completed, prior to the contingency, in accordance with prescribed rules, a qualifying period of five years of contribution or employment; or

(b) where, in principle, all economically active persons are protected, to a person protected who has completed a qualifying period of three years contribution and in respect of whom, while he was of working age, half the yearly average number of contributions prescribed in accordance with paragraph 1 (b) of this Article has been paid.

3. The requirements of paragraph 1 of this Article shall be deemed to be satisfied where a benefit calculated in conformity with the requirements of Part XI but at a percentage of ten points lower than shown in the Schedule appended to that Part for the standard beneficiary concerned is secured at least to a person protected who has completed, in accordance with prescribed rules, five years of contribution, employment or residence.

4. A proportional reduction of the percentage indicated in the Schedule appended to Part XI may be effected where the qualifying period for the pension corresponding to the reduced percentage exceeds five years of contribution or employment but is less than 15 years of contribution or employment; a reduced benefit shall be payable in conformity with paragraph 2 of this Article.

1. Please indicate, for each scheme concerned, the nature and the length of the minimum qualifying period or the average yearly number of contributions, as the case may be, which entitles the persons protected to a benefit.

Please summarise the rules concerning the computation of such qualifying period.

Contributory permanent incapacity:

In the case of partial permanent incapacity, the minimum contribution period required is 1,800 days, which must be within the 10 years immediately before the end of the temporary incapacity that gives rise to the permanent incapacity.

In the case of permanent incapacity pensions, the minimum contribution period required is:

a) If the person protected is under 31 years of age, a third of the time between his 16th birthday and the contingency giving rise to the pension.

b) If the person in question is 31 years of age or more, a quarter of the time between his 20th birthday and the start of the contingency covered by the pension, with a minimum of five years in any case. In this case at least a fifth of the period of contributions required must be included within the ten years immediately before the start of the contingency.

In cases where which the permanent incapacity pension is received from a situation of activity or a situation equivalent to activity, without the requirement to make contributions, the period of 10 years within which at last a fifth of the contribution period required must be included is calculated retrospectively from the date on which the obligation to make contributions ended.

Permanent incapacity pensions in the degree of permanent absolute incapacity or major invalidity derived from non-occupational contingencies may be granted even if the persons in question are not at the time of the accident or disease active or in a situation equivalent to active. In these cases the minimum contribution period required is in all cases 15 years, of which at least 3 must be included within the 10 years immediately before the date of the start of the contingency (article 195, sections 2, 3 and 4 of the TRLGSS).

In cases in which the permanent incapacity derives from an accident the minimum contribution period is not required.

Non-contributory invalidity:

The conditions or requirements needed to be eligible for a non-contributory invalidity pension are:

-  Age: be over 18 years of age and under 65.

- Residence: reside legally in Spain and have done so for 5 years, of which two must be immediately before the application.

- Disability: to be affected by a disability or chronic disease of a degree of over 65%.

- Income: not to have sufficient income or earnings. The person in question is deemed to lack income or earnings if the annual total of such income or earnings is less than the annual amount of the benefit. The limit to aggregate means is increased according to the number of people living in the same economic unit.

Please state whether recourse is had to paragraphs 1 and 2 or paragraphs 3 or 4 of this Article.

Recourse is had to paragraphs 1 and 2 of this Article.

2. If recourse is had to paragraphs 1 and 2 the benefit the amount of which is shown under Article 56 should be the benefit granted during the time basis to a standard beneficiary who has completed 15 years of contribution or employment or ten years of residence. Please indicate under this Article how the reduced benefit is calculated to which a standard beneficiary is entitled who has completed a qualifying period of five years of contribution or employment or in respect of whom half the yearly average number of contributions prescribed for title to full benefit has been paid.

The benefit granted to a man with a wife and two children (Schedule to Part XI) and with 5 years of contributions is:

Total permanent incapacity for the usual occupation: 55% of the regulatory base.

Absolute permanent incapacity for all kinds of work: 100% of the regulatory base.

Major invalidity: 100% of the regulatory base plus the additional amount referred to.

These percentages do not differ according to the contingency giving rise to the incapacity, although the calculation of the regulatory base is different according to whether they are occupational or non-occupational accidents or diseases.

The regulatory base of the permanent incapacity pension derived from non-occupational disease is determined according to the following rules:

§ The quotient resulting from dividing by 112 the contribution bases of the person in question during the 96 months prior to the month before the start of the contingency. The bases corresponding to the 24 months before the month prior to the start of the contingency are calculated at nominal value. The remaining contribution bases calculated are updated according to changes in the consumer price index (CPI) from the months to which they correspond until the month immediately before that corresponding to the month in which the period of non-revaluated bases begins.

§ To the sum resulting from applying the above rule a percentage is applied corresponding to the years of contributions, on a statutory scaleapplicable to the retirement pension. For this purpose, contributions are considered to be paid for the years remaining for the beneficiary before ordinary retirement age on the date of the start of the contingency. If the beneficiary has not made 15 years of contributions, the percentage applicable is 50%.

The regulatory base of the permanent incapacity pension derived from non-occupational accidents is the quotient resulting from dividing by 28 the sum of the contribution bases of the beneficiary for an uninterrupted period of 24 months, chosen by the beneficiary from the 7-year period immediately before the date of the start of the contingency.

The regulatory base of the permanent incapacity pension derived from occupational contingencies is the result of dividing the three sums below by 12:

a) Daily wage multiplied by 365.

b) Overtime, plus bonuses, plus extras, and any other payments, all this sum divided between the number of days actually worked and multiplying the result by 273, unless the number of real working days in the activity involved is lower, in which case the corresponding multiplier is applied.

c) Extra monthly payments, bonuses.

 3. If recourse is had to paragraph 3 the benefit the amount of which is shown under Article 56 should be the benefit granted during the time basis to a standard beneficiary who has completed five years of contribution or employment or residence.

No recourse is had to paragraph 3.

4. If recourse is had to paragraph 4 the benefit the amount of which is shown under Article 56 should be the benefit granted during the time basis to a standard beneficiary who has completed a qualifying period of more than five years but less than 15 years of contribution or employment. Please indicate the length of the qualifying period required.

No recourse is had to paragraph 4.

Article 58

The benefit specified in Articles 56 and 57 shall be granted throughout the contingency or until an old-age benefit becomes payable.

Please state whether, in accordance with the provisions of this Article, invalidity benefit is granted for the whole duration of the contingency or until it is replaced by old-age benefit.

Incapacity benefits consisting of periodical payments are considered indefinite-term pensions, unless there is a revision due to an improvement in the incapacity. Thus they are maintained for the whole duration of the contingency.

Permanent incapacity benefits change their name to retirement pensions when their beneficiaries reach the age of 67. The change in name does not imply any modification with respect to the conditions of the benefit that is being received (article 200.4 of the TRLGSS).

The entitlement to permanent invalidity pensions derived from non-occupational contingencies is not recognised if at the start of the contingency the beneficiary's age makes him entitled to an ordinary retirement pension and he meets the requirements to receive a retirement pension under the Social Security system (article 195.1 of the TRLGSS).

In addition, the permanent invalidity pension is compatible with receiving a retirement pension under a different scheme, provided that each of them may be eligible and quantified with the contributions corresponding to each of the schemes.

It is incompatible with the receipt of a retirement pension under the same scheme; and with receipt of a retirement pension under a different scheme, if in this case the scheme that recognises the permanent incapacity is used to prove entitlement or to improve its level. In the latter two cases a choice must be made between one of the pensions.

Please state, with reference to Article 68 below, the provisions, if any, for the suspension of invalidity benefit under the scheme or schemes concerned.

In addition to the cases of suspension due to carrying out incompatible declared work, the right to cash benefits for permanent incapacity may be suspended in one of the following circumstances:

-  When the beneficiary has acted fraudulently to obtain or maintain the right to them.

- If the permanent incapacity is due to, or has worsened as a result of, the beneficiary's reckless negligence.

- If the permanent incapacity is due to, or has been worsened by, the beneficiary rejecting or abandoning the medical treatment indicated during the situation of temporary incapacity without just cause.

- If the beneficiary rejects or abandons the appropriate treatments or processes of therapy and rehabilitation without just cause (article 23.1 of Order of 15 April 1969, establishing rules for the implementation and development of invalidity benefits in the General Social Security Scheme).

PART XI

STANDARDS TO BE COMPLIED WITH BY PERIODICAL PAYMENTS

PART II

MEDICAL CARE

Article 9

A. Recourse is had to sub-paragraph (c) of the prescribed categories of residents, forming in total at least 50% of all residents.

B. All residents in Spain are protected if they belong to the Social Security System or other public social protection schemes; or if they do not belong to them, but lack sufficient means.

C.III Article 74. Title III.

.

The figure corresponding to section A indicates the residents protected by the National Health System. The rest of the population are not entitled as they exceed the income limit.            

PART III

SICKNESS BENEFIT

Article 15

A. Recourse is had to sub-paragraph (a) corresponding to protected persons, in the prescribed category of employees, who form at least 50% of all employees.

B. All the employees covered by the corresponding General or Special Scheme of the Social Security System.

C. Article 74. Title I.

Source: Ministry of Employment and Social Security

Date of information: 31/Dec/2014

Article 16

A. Recourse has been had to Article 65 to calculate the benefit.

Article 65 Title I

A.  The benefit is calculated on the basis of daily contributions, which is the result of dividing the base of the previous month by the number of days corresponding to this contribution. In the case of non-occupational disease and non-occupational accident a percentage of 60% is applied to this daily calculation base, which is the daily amount of the benefit from day 4 to day 20. Starting on the 21st day the percentage applied is 75%.

B.  The skilled worker who has been taken as a standard is that corresponding to sub-paragraph (c) of paragraph 6 of Article 65, i.e. a male skilled worker who earns a wage equal to 125% of the average wage of all protected persons. The contribution base for the Social Security system coincides with this wage.

                     B. 1    The average earnings of persons protected has been obtained from the Labour Cost Survey carried out by the National Institute of Statistics, which includes the amounts corresponding to ordinary payments, meaning monthly payments, and including extra monthly payments that are calculated on a pro rata basis.

                     B. 2    The base time referring to the above earnings that determines the wage of the skilled worker corresponds to the average of wages in 2014.

C.  The amount of the average wage of a male skilled worker who has been chosen: 2,354.77 euros per month, representing a yearly amount of 28,257.24 euros and a daily amount of 78.49 euros (gross wage).

The net wage of in the case without children is 60.16 euros/day or 1,804.93 euros/month (17% of income tax (IRPF) withheld and 6.35% of Social Security payments), which accounts for an annual amount of 21,659.17 euros.

The net wage of in the case with 2 children is 62.52 euros/day or 1,875.57 euros/month (14% of income tax withheld and 6.35% of Social Security payments which accounts for an annual amount of 22,506.89 euros.

      Article 65.  Title II.

        Standard beneficiary: man with a wife and two children and with a gross wage equal to point C of the above Title.

D.  Amount of the benefit attributed in the base time.

                        Calculation base: 78.49 euros/day.

The daily amounts of the benefit in gross and net terms, taking into account the income tax withheld (for a man married to a woman who does not work and with two children it is 14%) and 6.35% for Social Security payments paid by the worker (4.7% for non-occupational contingencies, 1.55% for unemployment benefit and 0.1% for vocational training) are as follows:

E.  He does not have the right to family allowances as his income exceeds the eligibility limit for this benefit.

F.   He does not have the right to family allowances as his income exceeds the eligibility limit for this benefit.

G.  Percentage (D)/(C).

Article 65. Title V.

Beneficiary: female employee with an income equal to those of a skilled male worker. To calculate the benefit in this situation for the purpose of income tax withholdings, she is a beneficiary without children.

D. Amount of benefit.

 

G. Percentages of the amount of benefit with respect to the base wage:

PART IV

UNEMPLOYMENT BENEFIT

Article 20

     Unemployment benefit protects the situation of workers who are able to and want to work, lose their job temporarily or definitively, or have their working day reduced temporarily by between 10% and 70%, with the corresponding reduction in wages.

Article 21

D.  Recourse is had to sub-paragraph (a) of this Article.

E.  Female employees who are in the situation described in Article 20 are protected by unemployment benefit.

F.   Article 74. Title I.

Source: Ministry of Employment and Social Security

Date of information: 31/12/2014

Article 22

A.   Recourse has been had to the rules of Article 65.

Article 65. Title I.

A. The amount of the benefit is calculated according to a base that is equal to the average of other contribution bases in the 180 days before the situation of unemployment. A factor of 70% is applied for benefits that are paid between day 1 and 180, and 50% for those paid starting on day 181. There is a maximum limit to the benefit, which in the case of a worker without dependent children is 175% of the monthly minimum wage indicator (IPREM), plus a sixth more corresponding to extra monthly payments. The amount in 2014 is 1,087.21 euros/month.

For a worker with two children of under 26 years of age in 2014, the limit is 225% of the IPREM, plus an extra sixth, i.e. 1,397.84 euros/month.

 The duration of the benefit depends on the prior periods of contributions and ranges between 120 days and 720 days as a maximum limit.

B. The skilled worker used as a reference is the one in Article 65.6.(c), in other words one who earns a wage equal to 125% of the average earnings of all protected persons.

The average earnings of the persons protected was obtained using the Annual Labour Cost Survey prepared by the National Statistical Institute, which gives the amounts corresponding to total wage payments, including monthly payments, extra monthly payments that are calculated on a pro-rata basis, payments for periods of more than a month that are not calculated pro-rata and delayed payments.

The base time used to calculate the above earnings of the skilled worker corresponds to average wages in 2014.

C. The amount of the average wage of the male skilled worker chosen: 2,354.77 euros per month, representing a yearly amount of 28,257.24 euros and a daily amount of 78.49 euros (gross wage).

The net wage of in the case of a worker with 2 children is 62.52 euros/day or 1,875.57 euros/month (14% of income tax withheld and 6.35% of Social Security payments), giving an annual amount of 22,506.89 euros.

Article 65. Title II.

D. Monthly amount of benefit for the standard beneficiary with a wife and two children.

     Amount of gross wages of the standard worker chosen: 2,354.77 euros/month.

     Amount of net wages of the standard worker chosen: 1,875.57 euros/month.

     The gross benefit is 70% of the calculation base during the first 180 first days, and 50% of this base starting on day 181; in other words 1,648.34 euros/month and 1,177.38 euros/month, respectively. However, the gross amount received in the first 180 days is 1,397.84 euros/month, due to the maximum limit indicated earlier (225% of the IPREM).

      The net benefit is obtained by deducting the Social Security payments made by the unemployed person (4.7% in this case) and the percentage of income tax (0% for this unemployed worker with a wife who does not work and two children).

E. Is not entitled to family allowances as he exceeds the earnings limit.

F. Is not entitled to family allowances as he exceeds the earnings limit.

G. Percentage of amount of benefit with respect to the standard wage.

 Article 24

2.      In the Social Security schemes that include this contingency, the duration of the benefit depends on the contribution period in employment during the last 6 years before the legal situation of unemployment; or the time when the obligation to make contributions ended, or where appropriate, since the start of entitlement for previous unemployment benefit, according to the following scale:

     

             PART V

OLD-AGE BENEFIT

Article 26

2. Law 27/2011 of 1 August establishes the ordinary retirement age at 67 years (65 years with at least 38 and a half years of contributions) starting in 2028, although there will be a transitional period of increases from 65 years to 67 years, starting on 1 January 2013. Law 27/2011, modified subsequently by Royal Decree-Law 5/2013, has also changed the regime of early retirement, establishing the possibility of early retirement if the worker is a member of a mutual society, whether the dismissal is voluntary or involuntary, etc., in accordance with the following rules:

·       From the age of 60, with coefficients that reduce the amount of the pension, for workers that made contributions to Mutual Labour Societies before 1 January 1967. The reduction coefficient of 8% for each year by which retirement is taken early will be lower if there have been more than 30 years of contributions.

·       Up to four years before the ordinary retirement age, if the worker has at least 33 years of contributions, is in a situation of involuntary unemployment and has registered as a jobseeker 6 months before the application for the retirement pension.

·       Up to two years before the ordinary retirement age, in the case of voluntary termination and with at least 35 years of contributions.

Article 26.2 of the Code allows the retirement age to be increased from 65 years if the number of residents that have reached the increased age are at least 10% of the number of residents of up to that age and older than 15 years. In accordance with the data on the population resident in Spain, as of July 2015 the number of persons over the age of 65 (8,633,638) as a proportion of the population aged 15 to 64 inclusive (30,758,145) is 28.1%, which easily exceeds the percentage given of 10%.

3. There is a possibility (flexible retirement) of combining a retirement pension, after the start of the pension, with part-time work of between 75% and 50% of full-time working hours (starting on 17/3/2013). The amount of the pension is reduced in inverse proportion to the cut in the working day. A retirement pension may also (partial retirement) be combined with part-time work, either with or without a corresponding replacement contract, starting at the age of 60 (members of mutual societies) or 61 years (which increases gradually to 63, in accordance with a transitional period to 2027), provided that the eligibility conditions for retirement are met (except that of age).

     Royal Decree-Law 5/2013 of 15 March, on measures to favour the continuity of the working life of older workers and to promote active ageing, also establishes the compatibility between a retirement pension and work as employee or self-employed, once the legal retirement age has been reached, for workers with long contribution periods. In this case, full-time or part-time work can be combined with the receipt of 50% of the pension (with a reduction of social security contributions for temporary invalidity and occupational contingencies, as well as a special "solidarity" contribution of 8%).

Article 27

A. Option (a)

B. Employees or self-employed workers who end their working activity and meet the following requirements may be beneficiaries of a retirement pension:

­ Have made at least 15 years of contributions, of which at least 2 must be within the last 15 years before the date of retirement.

­ Be 65 and 2 months years of age in 2014 or 65 years with 35 years and 6 months of contributions, and have ended their working activity. Early retirement may be taken at 60 or 61 years of age with reduction coefficients, as indicated above.

C. (i) Article 74. Title I

Source: Ministry of Employment and Social Security

Date of information: 31/Dec/2014

Article 28

A.     Recourse is had to Article 65.

Article 65. Title I.

A. The calculation base for 2014 is the average of the worker's contribution bases for the 17 years before the month prior to retirement. These bases are updated, except in the last two years, in line with the changes in the consumer price index.

The amount of the pension is calculated by applying a percentage to the calculation base according to the number of years of contributions. With 35 years and 6 months of contributions the figure is 100%. The percentage varies according to the following scale:

YEARS	PERCENTAGE OF REGULATORY BASE
With 15 years of contributions	50%
During the years 2013 to 2019	0.21% for each additional month of contributions between the months 1 and 163, and 0.19% for the following 83 months.
During the years 2020 to 2022	0.21% for each additional month of contributions between the months 1 and 106, and 0.19% for the following 146 months.
During the years 2023 to 2026	0.21% for each additional month of contributions between the months 1 and 49, and 0.19% for the following 209 months.
Starting in 2027	0.19% for each additional month of contributions between the months 1 and 248, and 0.18% for the following 16 months.

At 65 years of age the amount of the pension calculated with 35 years and 6 months of contributions is 100%.

Early retirement may be taken starting at 60-61 years of age (in 2014). In this case, the amount of the pension is reduced by between 6 and 8 percentage points (depending on the years of contributions and whether early retirement is by choice or not) for each year before reaching 65 years of age.

B. The male skilled worker used as a standard corresponds to sub-paragraph (c) of paragraph 6 of Article 65: one earning a wage equal to 125% of the average earnings of all the persons protected.

The average earnings of persons protected has been obtained from the Labour Cost Survey carried out by the National Institute of Statistics, which includes the amounts corresponding to ordinary payments, meaning monthly payments, including extra monthly payments that are calculated on a pro rata basis.

B.2. The base time for calculating the above earnings of a skilled worker corresponds to the average wages in 2014.

C. The amount of the average wage of the male skilled worker chosen: 2,354.77 euros per month, representing a yearly amount of 28,257.24 euros (gross).

The net wage of in the case of a worker without children is 60.16 euros/day or 1,804.93 euros/month (17% of income tax withheld and 6.35% of Social Security payments), giving an annual amount of 21,659.17 euros.

Article 65. Title III.

D. Recourse is had to Article 29.1 The beneficiary is a worker who has made contributions for 30 years and is 65 years old. In accordance with the provisions of Law 27/2011 and Royal Decree-Law 5/2013, he cannot retire at 65 years with 30 years of contributions, but at 65 years and 2 months (30 years of contributions), so the amount of the retirement pension will be 87.46% of the regulatory base.

The regulatory base for calculating the pension is obtained as an average of the contributions corresponding to the last 17 years applicable in 2014. The amount for the standard beneficiary is 2,056.80 euros.

The amount of the pension is 1,798.87 euros/month, which in 14 monthly payments amounts to 25,184.18 euros per year, for a pension that starts on 31 December 2014.

The net amount of the pension is 21,046.42 euros/year (Income tax withheld for a pensioner with a wife: 16%).

E. Is not entitled to family allowances as his income exceeds the limit.

F. Is not entitled to family allowances as his income exceeds the limit.

G. Pension as a percentage of the base wage:

Article 65.Title V.

Beneficiary: a female employee with income equal to the male worker, who has worked for 30 years and is 65 years and 2 months hold, since as indicated above the statutory retirement age for her is 65 years and 2 months (30 years of contributions). To calculate the pension in this situation, for the purpose of income tax withheld, she is a beneficiary without children.

Average wage 2,354.77 euros per month or 28,257.24 euros per year (gross wage).

Net average wage: 21,659.14 euros per year.

D. Gross annual amount of pension 25,184.18 euros.

Net annual amount of pension 21,046.42 euros. (Income tax withheld: 16%)

G.    Pension as a percentage of the base wage:

B. Recourse has not been had to this section.

C. Recourse has been had to Article 65 for reviewing retirement pensions.

Article 65.Title VI.

1.    Retirement pensions have been incremented by 0.25% as a result of the application of Law 23/2013 of 23 December, regulating the Sustainability Factor and the Index for Revaluation of the Social Security Pension System, which establishes the pension revaluation index (IRP) applicable every year since 2014 to all the Social Security contributory pensions. In accordance with the provisions of this rule, the application of the revaluation index may not give rise to an annual rise in pensions of less than 0.25% or more than the percentage increase in the consumer price index in the previous year plus 0.50%. The review clause that compensates the difference between the difference between the forecast and real CPI has been abolished.

2.   

(1) 2011 base.

3.

Article 29

2.    Recourse has been had to paragraphs 1 and 2 of this Article.

The standard beneficiary with a regulatory base for the retirement pension of 2,056.80 euros.

-    For 30 years of contributions and 65 years and 2 months of age the regulatory base is 87.46%.

Amount of pension: 1,798.87 euros/month.

-    For 15 years of contributions and 65 years and 2 months of age the regulatory base is 50%.

Amount of pension: 1,028.40 euros/month.

In addition to the contributory retirement pensions indicated above, non-contributory retirement pensions are granted when the worker has not made contributions before, or does not meet the minimum required contribution period, with the following conditions:

-        Be 65 years of age.

-        Reside legally in Spain and have done so for at least 10 years since the age of 16, of which 2 must be consecutive and immediately before the application date for the pension.

-  Not to have sufficient income or means. Insufficient income or means are considered to be when the sum of income of the person in question is less than the annual amount of the benefit (5,122.6 euros in 2014).

PART VI

EMPLOYMENT INJURY BENEFIT

Article 32

     Types of permanent invalidity due to occupational accident or disease that may generate entitlement to benefits:

-   Partial permanent incapacity for the usual occupation. This is an incapacity that is below the degree of total, but results in a reduction for the worker of not less than 33% of the normal capacity for the occupation, without preventing him from carrying out the fundamental tasks inherent to it.

-   Total permanent incapacity for the usual occupation. This incapacity prevents the worker from carrying out the fundamental tasks of his usual occupation, but he can work in another occupation. Qualified total invalidity is when the worker is 55 years of age and cannot find a job suitable for his physical state.

-   Absolute permanent incapacity for all work. This is incapacity that prevents the worker from working in any occupation or trade.

-   Major invalidity. This is the situation of a worker affected by a permanent incapacity, who as a result of anatomical or functional losses, needs assistance from another person to perform daily routines.

     With respect to survivors' benefits, the widow's pension is granted regardless of whether the widow works or has her own means.

Article 33

   A. All the employees covered by the corresponding General or Special Social Security Scheme are protected.

A.    Article 74. Title I.

Source: Ministry of Employment and Social Security

Date of information: 31/12/2014

Article 34

  A. The health benefits are the same as those indicated above in Part II.

  B. The medical and pharmaceutical benefits are free for persons receiving benefits derived from occupational accidents or diseases.

  C. In cases of occupational accidents and diseases, the medical benefits of the Social Security system pay particular attention to physical rehabilitation to achieve the worker's complete recovery for work.

Article 35

The National Health System and the Social Security Mutual Societies for Occupational Accidents and Diseases provide rehabilitation of workers to readapt persons affected by a work-related accident or occupational disease for appropriate work.

Article 36

A. Recourse has been had to Article 65 to calculate the benefit.

B.i.

Article 65. Title I.

A. The regulatory base of the pension in cases of total permanent incapacity for the usual occupation, absolute permanent incapacity for all work and major invalidity, is calculated according to the full daily wage on the date of the accident (including ordinary payments and a pro-rata calculation of other items such as extra monthly payments, seniority, profits or profit sharing, bonuses and complementary remuneration).

B. The skilled worker used as a reference is that of Article 65.6.(c), in other words one who earns a wage equal to 125% of the average earnings of all protected persons.

B.1.b The average earnings of the persons protected was obtained through the Labour Cost Survey carried out by the National Statistical Institute, which gives the amounts corresponding to total wage payments. It includes monthly payments, extra monthly payments that are calculated on a pro-rata basis, payments made for periods longer than a month without pro-rata calculation and delayed payments.

B.2.   The base time used to calculate the above earnings of the skilled worker corresponds to average wages in 2014.

C.    The amount of the average wage of a male skilled worker who has been chosen: 2,354.77 euros gross per month, representing a yearly amount of 28,257.24 euros.

The net wage of in the case of a worker with 2 children is 62.52 euros/day or 1,875.57 euros/month (14% of income tax withheld and 6.35% of Social Security payments), which accounts for an annual amount of 22,506.89 euros.

Article 65.Title II.

Standard beneficiary: man with wife and 2 children.

D. Amount of benefit in the base time.

Regulatory base 2,354.77 euros/month.

Recourse has been had to paragraph 1 of Article 57.

Absolute permanent incapacity or major invalidity pensions are not subject to tax.

E. Is not entitled to family allowances as his income exceeds the limit.

F. Is not entitled to family allowances as his income exceeds the limit.

G. Benefit as a percentage of wages.

Article 65. Title IV.

Beneficiary: Widow with two children.

D. Amount of benefit during the base time: 52% of the regulatory base of the breadwinner.

     Regulatory base of the standard breadwinner: 2,354.77 euros/month.

Gross amount of widow's pension: 1,224.48 euros/month.

E. Is not entitled to family allowances as his income exceeds the limit.

F. Is not entitled to family allowances as his income exceeds the limit.

G.    Widow's pension as percentage of wages.

Article 65.Title V.

Beneficiary: female employee with income equal to a male skilled worker.

To calculate the benefit in this situation, for the purpose of income tax withheld, she is a beneficiary without children. Gross wage 2,354.77 euros/month.

The net wage of in the case of a worker without children is 60.16 euros/day or 1,804.93 euros/month (17% of income tax withheld and 6.35% of Social Security payments), giving an annual amount of 21,659.17 euros.

Regulatory base: 2,354.77 euros/month.

D.   Amount of benefit.

G. Amount of pension as percentage of wages.

Article 65. Title VI.

1.    Pensions for incapacity due to work-related accident or occupational disease were incremented by 0.25% in 2014 as a result of the application of Law 23/2013 of 23 December, regulating the Sustainability Factor and the Index for Revaluation of the Social Security Pension System, which establishes the pension revaluation index (IRP) applicable every year since 2014 to all the Social Security contributory pensions. In accordance with the provisions of this rule, the application of the revaluation index may not give rise to an annual rise in pensions of less than 0.25% or more than the percentage increase in the consumer price index in the previous year plus 0.50%. The review clause that compensates the difference between the difference between the forecast and real CPI has been abolished.

2.

(1) 2011 base.

3.

C. Partial permanent incapacity for the usual occupation does not entitle the beneficiary to periodical benefit. The benefit consists of a lump-sum payment equivalent to 24 monthly payments of the regulatory base for the temporary incapacity in question.

D. In addition to the lump-sum payment for partial permanent incapacity, in the case of total invalidity, the periodical benefit may exceptionally be replaced by a lump-sum payment, provided that the worker is under 60 years of age, and applies for it within three years following the date of the decision, in accordance with the following scale:

- Minor invalidity of person aged 54 years: 84 monthly payments.

- Invalid of 54 years or more: from 72 monthly payments at 54 years to 12 monthly payments at 59 years, on a scale that declines by 12 monthly payments every year.

PART VIII

MATERNITY BENEFIT

Article 48

A. Option (a)

B. The cash maternity benefit for women who are active or in an equivalent situation to active, and who have made contributions for a minimum period of 180 days within the 7 years immediately before the childbirth or date of the administrative or judicial decision approving fostering or the court decision for adoption, in the case of workers over the age of 25 years. In the case of a woman aged between 21 and 26, she must have made contributions for 90 days, while for a woman under the age of 21 years no minimum contribution period is required.

Starting in 2007, paternity leave is also available for a period of 13 days. This period has been extended (Law 9/2009, of 6 October, extending the duration of the paternity leave) to four weeks, although its entry into force has been delayed until 1 January 2017.

C. (i) Article 74. Title I.

	Men	Women	Total
A. Number of protected employees (thousands):
i.   Under the General Scheme	6,808.0	6,656.0	13,464.0
ii.  Under Special Schemes:	44.0	4.3	48.3
- Special Maritime Employee Scheme	40.3	4.0	44.3
- Special Coal Mining Scheme	3.7	0.3	4.0
iii.  TOTAL	6,852.0	6,660.4	13,512.4
B. Number of employees	6,852.0	6,660.4	13,512.4
C. Total protected employees (A.iii) as a percentage of total employees (B)	100%	100%	100%

Source: Ministry of Employment and Social Security

Date of information: 31/12/2014

Article 50

A. Recourse has been had to Article 65 to calculate the benefit.

B.i.

Article 65.Title I.

A. The benefit is calculated on a daily basis resulting from dividing the contribution base of the previous month by the number of days corresponding to this contribution. A percentage of 100% is applied to this calculation base to obtain the amount of the benefit.

B. The male skilled worker used as a standard is the one corresponding to sub-paragraph (c) of paragraph 6 of Article 65: one earning a wage equal to 125% of the average earnings of all the persons protected.

B.1.b) The average earnings of persons protected has been obtained from the Labour Cost Survey carried out by the National Institute of Statistics, which gives the amounts corresponding to ordinary payments, referring to monthly amounts, including extra monthly payments that are calculated on a pro rata basis.

B.2.       The base time for calculating the above earnings of a skilled worker corresponds to average wages in 2014.

C. The amount of the average wage of the male skilled worker chosen: 2,354.77 euros per month, representing a yearly amount of 28,257.24 euros and a daily amount of 78.49 euros.

The net wage of in the case of a beneficiary with 2 children is 62.52 euros/day or 1,875.57 euros/month (14% of income tax withheld and 6.35% of Social Security payments), which accounts for an annual amount of 22,506.89 euros.

Article 65. Title V.

Beneficiary: female employee with two children, with income equal to a male worker.

D. Amount of benefit.

G.   Amount of gross and net benefit as a percentage of wage: (During the period of maternity leave the obligation to make contributions remains).

Article 51

A minimum period of 180 days of contributions is required within the 7 years immediately before the birth. If this contribution period is not met, a non-contributory benefit is granted of 42 days.

Article 52

1.      The medical benefits indicated in Article 49 are granted for the whole period of the contingency.

a) The duration of the maternity benefit is 16 weeks. This period can be extended in the case of a multiple birth by 2 weeks more for each child starting with the second and in the case of children with disabilities.

b) The duration of the maternity leave coincides with that of the maternity cash benefit. In addition, if the woman takes a period of leave for caring for her child, the period of 3 years following the date of childbirth is calculated as a period of contributions. This period can be used to determine eligibility for the different Social Security benefits: retirement, incapacity, death and survivors', etc.

2.    The benefit may be suspended if it has been obtained fraudulently (Article 68.d).

PART IX

INVALIDITY BENEFIT 

Article 54

Types of permanent incapacity that may generate the right to a periodical benefit:

-        Total permanent capacity for all work. This incapacity prevents the worker from carrying out the fundamental tasks of his usual occupation, but he can work in another occupation. Qualified total invalidity is when the worker is 55 years of age and cannot find work compatible with his physical state. It involves an increase of 20% on the regulatory base.

-        Absolute permanent incapacity for all work. This incapacity prevents the worker from engaging in any occupation or trade.

-        Major invalidity. This is the situation of a worker affected by a permanent incapacity, who as a result of anatomical or functional losses, needs the assistance of another person to perform daily routines.

Article 55

  A. Recourse is had to sub-paragraph (a) corresponding to protected persons, in the prescribed category of employees, who form at least 50% of all employees.

  B. All the employees covered by the corresponding General or Special Scheme of the Social Security System are protected.

   C. Article 74. Title I.

Source: Ministry of Employment and Social Security

Date of information: 31/12/2014

Article 56

A. Recourse has been had to Article 65 to calculate the benefit.

Article 65. Title I.

A. The form of obtaining the calculation base of the benefit for permanent incapacity differs depending on the origin of the invalidity:

- Incapacity resulting from non-occupational disease. The calculation base is the quotient resulting from dividing by 112 the contribution bases of the beneficiary during the 96 months prior to the month before the start of the contingency. If the contribution period required is under 8 months, this base is obtained by dividing the sum of the monthly contribution bases corresponding to the minimum period required by the number of months that these bases refer to and multiplying the divisor by the coefficient 1.1666.

- Incapacity due to accident not related to work. The regulatory base is the quotient resulting from dividing by 28 the sum of the worker's contribution bases during an uninterrupted period of 24 calendar months, chosen by the beneficiary from the period of 7 years immediately before the date on which the contingency begins.

To calculate the benefit, various percentages are applied to the regulatory base, according to the degree of recognised incapacity:

·  For total permanent incapacity, the figure is 55%, which increases by 20 percentage points for persons over the age of 55 who do not work.

·  For absolute permanent incapacity, 100%.

·  For major invalidity, there is an additional complementary payment to the amount of the permanent incapacity pension, resulting from the sum of 45% of the minimum contribution base under the General Scheme and 30% of the worker's last contribution base (the minimum level of this supplement is 45% of the permanent incapacity pension).

B. The male skilled worker taken as a standard is the one included in sub-paragraph (c) of paragraph 6 in Article 65: one earning a wage equal to 125% of the average earnings of all the persons protected.

B.1.b.    The average earnings of persons protected have been obtained from the Labour Cost Survey carried out by the National Institute of Statistics, which gives the amounts corresponding to ordinary payments, meaning monthly payments, including extra monthly payments that are calculated on a pro rata basis.

B.2. The base time used to calculate the above earnings of the skilled worker corresponds to average wages in 2014.

C. The amount of the average wage of the male skilled worker chosen: 2,354.77 euros per month, representing a yearly amount of 28,257.24 euros.

The net wage of in the case of a beneficiary without children is 60.16 euros/day or 1,804.93 euros/month (17% of income tax withheld and 6.35% of Social Security payments), which accounts for an annual amount of 21,659.17 euros.

The net wage for a man with 2 children is 62.52 euros/day or 1,875.57 euros/month (14% of income tax withheld and 6.35% of Social Security payments), which accounts for an annual amount of 22,506.89 euros.

Article 65. Title II.

Standard beneficiary: man with wife and 2 children.

D. Amount of benefit attributed in the base time. For the purpose of calculating the net pension it should be noted that the absolute incapacity or major invalidity pensions are not subject to tax.

- For non-occupational disease Regulatory base 2,092.92 euros/month.

-      Due to accident not related to work. Regulatory base 2,027.29 euros/month. 

Degree of incapacity	Gross annual amount	% income tax withheld	Net annual amount
Total Incapacity (55% RB)	15,610.14	0	15,610.14
Total Incapacity (75% RB)	21,286.56	9	19,583.63
Absolute Incapacity	28,382.08	Exempt	28,382.08
Major Invalidity	41,154.01	Exempt	41,154.01

E. Is not entitled to family allowances as his income exceeds the limit.

F. Is not entitled to family allowances as his income exceeds the limit.

G.  - Amount of the benefit as a percentage of the base wage, in the case of non-occupational disease:

Degree of incapacity	Gross		Net
Total Incapacity (55% RB)	57.03		71.60
Total Incapacity (75% RB)	77.77		88.85
Absolute Incapacity	103.69		130.19
Major Invalidity	150.36		188.77

- Benefit as a percentage in the case of accident not related to work:

Degree of incapacity	Gross		Net
Total Incapacity (55% RB)	55.24		69.36
Total Incapacity (75% RB)	75.33		87.01
Absolute Incapacity	100.44		126.10
Major Invalidity	145.64		182.85

Article 65.Title V.

Beneficiary: female employee with income equal to a male worker.

For the purpose of calculating the benefit in this situation with respect to income tax withholding, the beneficiary is considered to be without children.

Gross amount of wage 2,354.77 euros per month, or 28,257.24 euros per year.

Amount of net wage (in the case without children): 1,804.93 euros/month or 21,659.17 euros/year.

D. Amount of benefit.

- For non-occupational disease Regulatory base: 2,092.92 euros

Degree of incapacity	Gross annual amount	% income tax withheld	Net annual amount
Total Incapacity (55% RB)	16,115.49	8.00	14,826.25
Total Incapacity (75% RB)	21,975.67	13.00	19,118.83
Absolute Incapacity	29,300.89	Exempt	29,300.89
Major Invalidity	42,486.29	Exempt	42,486.29

- Incapacity due to accident not related to work. Regulatory base: 2,027.29 euros/month.

Degree of incapacity	Gross annual amount	% income tax withheld	Net annual amount
Total Incapacity (55% RB)	15,610.14	8	14,361.33
Total Incapacity (75% RB)	21,286.56	12	18,732.17
Absolute Incapacity	28,382.08	Exempt	28,382.08
Major Invalidity	41,154.01	Exempt	41,154.01

G. - Amount of the benefit as a percentage of the base wage, in the case of non-occupational disease.

- Benefit as a percentage in the case of accident not related to work:

B. Recourse has not been had to this paragraph.

C. Recourse has been had to Article 65 for reviewing retirement pensions.

Article 65. Title VI.

1.   Permanent incapacity pensions have been incremented by 0.25% as a result of the application of Law 23/2013 of 23 December, regulating the Sustainability Factor and the Index for Revaluation of the Social Security Pension System, which establishes the pension revaluation index (IRP) applicable every year since 2014 to all the Social Security contributory pensions. In accordance with the provisions of this rule, the application of the revaluation index may not give rise to an annual rise in pensions of less than 0.25% or more than the percentage increase in the consumer price index in the previous year plus 0.50%. The review clause that compensates the difference between the difference between the forecast and real CPI has been abolished.

2.

(1) 2011 base.

3.

Period considered		Absolute Incapacity Pension (non-occupational disease)		Absolute Incapacity Pension (accident not related to work)
	A. Pension as of 31/12/2013		2,035.09		2,103.60
	B. Pension as of 31/12/2014		2,040.18		2,108.85
	C. Percentage B/A		0.25		0.25

Article 57

      1.  When the incapacity is caused by non-occupational disease, the prior contribution period required in 2014 depends on the age of the worker:

- Aged under 31 years: a third of the time between his 16th birthday and the date when the contingency began.

- Aged 31 or more: a quarter of the time between his 20th birthday and the date when the contingency began. At least a fifth of the contribution period required must be within the last 10 years.

         When the incapacity is the result of an accident not related to work, the prior contribution period is not required.

         Recourse has been had to paragraphs 1 and 2 of this Article.

     2. In the case of incapacity due to non-occupational disease, the calculation base of the pension is determined by using the monthly contribution bases of the last 8 years. If because of the worker's age, the minimum period required is lower, the regulatory base is calculated similarly to the minimum period required (sum of the monthly contribution bases updated by the CPI up to the 25th month before the contingency began, and divided by the product of "the number of months x 14/12"

In the case of incapacity due to an accident not related to work, as no prior contribution period is required, in theory it is the same as the benefit under sub-paragraphs 1.(a) and 2 (a) of Article 57.

In addition to the contributory incapacity pensions mentioned above, non-contributory pensions are granted without the need for a prior contribution period, with the following requirements:

-      Be over 18 years of age and under 65.

-       Be a legal resident in Spain and have been one for 5 years, of which 2 must be consecutive and immediately before the date of the request for a pension.

-       Be affected by a chronic disability or disease at a degree of 65% or more.

-       Not to have sufficient income or means. Insufficient income or means are considered to be when the sum of income of the person in question is less than the annual amount of the benefit (5,122.6 euros in 2014).

Article 58

Invalidity benefit is granted for the entire duration of the contingency and may be reviewed as a result of modifications in the recognised degree of incapacity. However, permanent incapacity pensions change their name to retirement pensions when the beneficiaries reach the ordinary retirement age (at least 65). This does not imply any change to the conditions of the benefit being received.

The benefit may be terminated if a medical revision determines a cure.

PART XII

COMMON PROVISIONS

Article 68

A benefit to which a person protected would otherwise be entitled in compliance with any of Parts II to X of this Code may be suspended to such extent as may be prescribed

(a) as long as the person concerned is absent from the territory of the Contracting Party concerned

(b) as long as the person concerned is maintained at public expense, or at the expense of a social security institution or service, subject to a portion of the benefit being granted to the dependants of the beneficiary;

(c) as long as the person concerned is in receipt of another social security cash benefit, other than a family benefit, and during any period in respect of which he is indemnified for the contingency by a third party, subject to the part of the benefit which is suspended not exceeding the other benefit or the indemnity by a third party ,

(d) where the person concerned has made a fraudulent claim;

(e) where the contingency has been caused by a criminal offence committed by the person concerned;

(f) where the contingency has been caused by the willful misconduct of the person concerned;

(g) in appropriate cases, where the person concerned neglects to make use of the medical or rehabilitation services placed at his disposal or fails to comply with rules prescribed for verifying the occurrence or continuance of the contingency or for the conduct of the beneficiaries;

(h) in the case of unemployment benefit, where the person concerned has failed to make use of the employment services placed at his disposal;

(i) in the case of unemployment benefit, where the person concerned has lost his employment as a direct result of a stoppage of work due to a trade dispute, or has left it voluntarily without just cause; and

(j) in the case of survivors' benefit, as long as the widow is living with a man as his wife.

Information on the application of this Article should be furnished, for each Part accepted, under the corresponding Article of the Part concerned (see above, Articles 12, 18, 24, 30, 38, 45, 52, 58 and 64).

Article 68. - Cases when a benefit is suspended.

-     Medical care (Articles 12 and 38 of the Code). This information is provided in this report, in the references above to Articles 12 and 38.

-     Payment for disease (Article 18 and 38 of the Code). This information is provided in this report, in the references above to Articles 18 and 38.

-                  Unemployment benefit (Article 24 of the Code): This information is provided in this report in Article 24, page 24 ff.

-     Old-age benefit (Article 30 of the Code).

Receipt of the pension is suspended for the time that the beneficiary engages in work, a job or position that is incompatible, without this affecting any revaluations of the pensions. The right to medical care inherent to the condition of pensioner is also suspended.

Specific legislation applicable:

ü  Royal Legislative Decree 8/2015 of 30 October, approving the consolidated text of the General Social Security Act, Article 213.2.

ü  Order of 18 January 1967, establishing rules for the implementation and development of the retirement benefit in the General Social Security Scheme, Article 16.2.

https://www.boe.es/boe/dias/1967/01/26/pdfs/A01119-01123.pdf

-     Invalidity Benefit.

This is answered in Part II of the report, in the information related to paragraph 3 of Article 38.

-     Maternity benefit

This is answered in Part II of the report, in the information related to paragraph 2 of Article 52.

Article 69

1. Every claimant shall have a right of appeal in case of refusal of the benefit or complaint as to its quality or quantity.

2. Where in the application of this Code a Government department responsible to a legislature is entrusted with the administration of medical care, the right of appeal provided for in paragraph 1 of this Article may be replaced by a right to have a complaint concerning the refusal of medical care or the quality of the care received investigated by the appropriate authority.

3. Where a claim is settled by a special tribunal established to deal with social security questions and on which the persons protected are represented, no right of appeal shall be required

1. Every applicant has the right to appeal if the benefit is refused or if there is a complaint with respect to its quality or amount.

2. When applying this Code, the medical care is administered by a government department answerable to Parliament. The right to appeal stipulated in paragraph 1 of this Article may be replaced by the right of a competent authority to examine any claim relating to the refusal of medical care or the quality of medical care received.

3. The right to appeal may be rejected when claims filed with the courts dedicated to litigation on social security and the persons protected are represented in them.

1. Please state, for each Part accepted and for each scheme concerned, whether every claimant has a right of appeal in case of refusal of the benefit or complaint as to its quality or quantity, as stipulated in paragraph 1 of this Article. Please summarise the rules which apply in the case of an appeal.

2. Please state whether recourse is had to paragraph 2 of this Article and, if so, what measures are taken to ensure that every person protected has the right to have a complaint concerning the refusal of medical care or the quality of the care received investigated by the appropriate authority.

Article 69. Right of Appeal.

Spanish legislation establishes the right of applicants to appeal the decisions of the competent Managing Entity, relating to the recognition, refusal, suspension or termination of any of the benefits. The appeal may lodged with the employment courts, after a claim is filed before the Managing Entity.

Article 70

1. The cost of the benefits provided in compliance with this Code and the cost of the administration of such benefits shall be borne collectively by way of insurance contributions or taxation or both in a manner which avoids hardship to persons of small means and takes into account the economic situation of the Contracting Party concerned and of the classes of persons protected.

2. The total of the insurance contributions borne by the employees protected shall not exceed 50 per cent of the total of the financial resources allocated to the protection of employees and their wives and children. For the purpose of ascertaining whether this condition is fulfilled, all the benefits provided by the Contracting Party concerned in compliance with this Code, except family benefit and, if provided by a special branch, employment injury benefit, may be taken together.

3. The Contracting Party concerned shall accept general responsibility for the due provision of the benefits provided in compliance with this Code, and shall take all measures required for this purpose; it shall ensure, where appropriate, that the necessary actuarial studies and calculations concerning financial equilibrium are made periodically and, in any event, prior to any change in benefits, the rate of insurance contributions, or the taxes allocated in covering the contingencies in question.

1. Please state, for each Part accepted, the resources of each scheme concerned, and, more particularly, the rate

or the amount of the contributions raised on earnings for the purpose of financing the scheme, either by way of insurance contributions or of taxes.

2. If the obligations of Part VI relating to employment injury benefit have been accepted, please state whether

such benefit is granted under a special branch.

3. Please furnish, in accordance with the provisions of Article 74 paragraph 1 (b) the following statistical information for each of the Parts in respect of which the obligations of the Code have been accepted.

4. Total in column B per cent of total in column A, above.

5. Please state to what extent responsibility has been assumed by the member for the provision of benefits.

6. Please indicate the principal changes that have been made during the period. covered by the report as regards:

i. benefit;

ii. rates of contribution;

iii. other resources.

7. Please state whether the necessary actuarial studies and calculations concerning the financial equilibrium are made periodically. Where this has not already been done, please forward the results of any such studies and calculations

The content of this schedule refers to compliance with the provisions of Part XIII (Common Provisions), Article 71 of the report on Convention No. 102 on Social Security (Minimum Standards). The figures correspond to 2014, the latest available settlement. They include both the amounts of the cash benefits corresponding to the parts ratified by Spain and the level of contributions made by the protected employees.

They do not therefore include non-contributory retirement and invalidity pensions, family allowances and social services, which are universal and are financed by central government contributions under the Social Security Consolidation and Rationalisation Act, which regulates the financial flows of the Social Security System. Thus the contributory benefits are financed basically from social contributions, while the contribution of central government is clearly limited to cover of Healthcare, as well as non-contributory benefits, according to the character of each. The specific allocation to each is technically earmarked for these purposes (retirement, invalidity, family protection, etc.). Since 2013, central government has been responsible for the full financing of top-ups to minimum pensions, thus complying with the first recommendation of the Toledo Pact on the separation and clarification of sources of finance, within the deadline set out (1/1/2014) in the Fourteenth Transitional Provision of the General Social Security Act, as well as the Twelfth Additional Provision of Law 27/2011, which mentions the "special interest in complying with the commitments to finance the top-ups to minimum pensions through taxes."

In addition, within the area of health and social service expenditure, the reforms to regional funding resulting from the new system arising from the Agreement of the Fiscal and Finance Council of 27 July 2001, aim to guarantee the funds needed by these regions that affect the services transferred and that have an impact basically on health and social services. According to this Agreement, the regional governments fund this amount using the funds from the tax revenues transferred. That is why the credits that have traditionally been imputed to the budget of the Social Security System for these items no longer appeared in the accounts starting in 2002, either on the expenditure or income side.

In the contributory benefits the finance comes from the social contributions that are divided between employers and workers. In the General Scheme in 2014 the worker was discounted 4.70% of his contribution base and the employer contributes 23.6% of this base. The contribution bases correspond to wages actually received, but after applying maximum and minimum limits according to occupational categories. In 2014 the maximum limit was 3,597 euros and the minimum 753 euros/month.

 There is a special branch for work-related accidents and occupational diseases, in which the premiums covering these contingencies are considered specific earmarked payments financed exclusively by employers, depending on the activities carried out by the workers involved, so they are not included in the information provided.

The figures corresponding to 2014 referred to each of the parts ratified by Spain are as follows:

In millions of euros

Source: Economic and Financial Report on the Social Security Budget, Accounts and Balance Sheets of the System and Labour Statistical Bulletin of the Ministry of Employment and Social Security.

(1)     Because of a change in the methodology, the figures correspond to 2013 and include income derived from unemployment (SEPE) and the Wage Guarantee Fund.

(2)     In Spain there is only one contribution rate and it covers all the benefits. The contributions made by employees protected to these benefits amount to 14,847.22 million euros.

Article 71

1. Where the administration is not entrusted to a Government department responsible to a legislature, representatives of the persons protected shall participate in the management, or be associated therewith in a consultative capacity, under prescribed conditions; national laws or regulations may likewise decide as to the participation of representatives of employers and of the public authorities.

2. The Contracting Party concerned shall accept general responsibility for the proper administration of the institutions and services concerned in the application of this Code

Please state whether the persons protected participate in the management of the scheme or schemes concerned, or whether their representatives are associated therewith. If so, please state how participation or association is secured

Article 71. Participation by protected persons.

Participation by employers and workers in the management of the Social Security system is included in Article 129.1 of the Spanish Constitution and articles 4.2 and 69 of the General Social Security Act. The articles of the Act allow the government to regulate participation in the control and oversight of the managing entities, which will be transferred gradually from central government to the local level by bodies generally with an equal number of representatives from the trade unions, employers' organisations and government.

A number of implementation measures have been enacted in developing this provision to regulate participation in each of the managing entities (Royal Decree 3064/1978 of 22 December; Royal Decree 2583/1996 of 13 December; Royal Decree 1746/2003 of 19 December; Royal Decree 117/2005 of 4 February; Ministerial Orders dated: 17 January 1980; 16 November 1981; 21 February 1983; 11 May 1983; and 29 April 1998).

Administration of the Spanish Social Security system is the responsibility of public institutions regulated by Parliament and by the public authorities. These entities answer to a ministry that is responsible before Parliament (or where applicable, a regional government answerable to the regional parliament). Spanish national legislation establishes participation by protected persons through representative bodies. The following have been set up as participative bodies: the General Councils of the National Social Security Institute; the Institute for the Elderly and Social Services; the Social Marine Institute; the National Health Management Institute; as well as provincial executive committees made up of representatives from government, the main trade unions and employers' organisations.

III.    Please state to what authorities the application of the above‑mentioned legislation and administrative regulations, etc., is entrusted, and by what methods application is supervised and enforced. In particular, please supply information on the organisation and working of inspection.

Competence with respect to the benefits corresponds to the Managing Entities of the Social Security system and the Mutual Societies for Occupational Accidents and Diseases of the Social Security System, which collaborate in their management.

The Labour and Social Security Inspectorate is responsible for ensuring compliance by employers with the rules in the field of application, registration, membership, new entries and cancellations of workers, contributions and collection of payments to the Social Security system.

The Inspectorate is also entrusted with controlling the regulations on prevention of occupational risks.

In Spain inspection in the Social Security system is carried out by the Labour and Social Security Inspectorate, implementing the functions and competences that are entrusted to by law.

The fundamental legal provisions in this respect are included in:

- Articles 133 to 135 of the General Social Security Act, whose current consolidated text was approved by Royal Legislative Decree 8/2015 of 30 October 2015

- the Labour and Social Security Inspectorate Act (Law 23/2015 of 21 July 2015)

- the General Regulation on procedures for applying penalties for infringements of employment regulations and for the proceedings settling Social Security payments, approved by Royal Decree 928/1998 of 14 May

- the Regulation on the Organisation and Operation of the Labour and Social Security Inspectorate, approved by Royal Decree 138/2000 of 4 February

- the Labour Infringement and Penalties Act, whose consolidated text was approved by Royal Legislative Decree 5/2000 of 4 August 2000.

Specifically, article 133.2 of the General Social Security Act states that the Labour and Social Security Inspectorate has the following responsibilities:

a) Enforcement of compliance with the obligations that derive from this law, and in particular, fraud and late payments in payment and collection of Social Security payments.

b) Inspection of the management, operation and compliance with legislation applicable to the entities collaborating in management.

c) Technical assistance to Social Security entities and bodies, when they request it. 

Article 12.1 of Law 23/2015 stipulates that among the functions of the Labour and Social Security Inspectorate for vigilance and enforcement of compliance with the rules relating to the Social Security system are:

1. Rules relating to the field of application, registration, membership, new additions and cancellations of workers, contributions and collection of payments in the Social Security system.

2. The rules on obtaining and using Social Security benefits, including unemployment benefits and benefit due to termination in activity, as well as the systems for voluntary improvements of the protective action of the Social Security system and any forms of complementary voluntary systems established by collective agreement.

3. The rules on Mutual Societies Collaborating with the Social Security System and other forms of collaboration in the management of the Social Security system, as well as the inspection of the management and operation of the entities and companies that collaborate in it or in the management of other benefits or social protection assistance, without prejudice to the exercise of the functions of accounting and control of the economic and financial management attributed to the control bodies responsible in this area.

4. The exercise of inspection of the Social Security system by the Ministry of Employment and Social Security under article 5.2.d) of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June.

5. Performance of other inspection functions related to the Social Security system, under the terms established in its regulatory law.

The Labour and Social Security Inspectorate is regulated in its organisation and operation according to the following principles:

a) Efficiency and quality in the provision of the service to citizens.

b) An idea of the system as a comprehensive whole, guaranteeing its cohesive operation through the coordination, cooperation and participation of the different public authorities.

c) A single inspection function and operation in all labour matters, under the terms established by the law, although allowing for criteria of functional specialisation and programmed action.

d) Impartiality, objectivity and equality of treatment and non-discrimination in the exercise of the function of inspection.

e) The function of inspection in labour matters is reserved for civil servants who are members of the Senior Government Labour and Social Security Inspectors and of the Assistant Government Labour Inspectors, under the terms provided for by law.

f) Organisation and development of activity in accordance with the principles of programmed teamwork.

g) One-time recruitment and application procedure for the Senior Government Labour and Social Security Inspectors and Assistant Government Labour Inspectors, through selective single countrywide procedures.

h) Mobility between the different public administrations in the processes of providing jobs for civil servants in the Government Officials in the System of Inspection.

i) Institutional participation by the main trade unions and employers' organisations in the functions attributed to the System.

The system of the Labour and Social Security Inspectorate is divided into central and territorial services. Currently, its organisation is undergoing a process of change as a result of the entry into force of the Labour and Social Security Inspection Regulation Act (Law 23/2015 of 21 July 2015).

There are specialised Social Security units in 30 Provincial Inspectorates, each with a head of the Specialised Social Security Unit, as well as 22 Specialised Social Security Units for which the Provincial Head of the inspectorate is directly responsible. The personnel with inspection functions that acts in these units is made up of labour and social security inspectors, inspectors who are team heads and assistant labour inspectors for employment and social security. They engage in activity that is both planned and not planned, resulting from reports, communications from the courts, Social Security or Employment entities or authorities or agencies in general. The assistant inspectors act under the direction and technical supervision of an inspector-team head.

IV.    Please state whether courts of law or other courts have given decisions involving questions of principle relating to the application of the Parts in respect of which the obligations of the Code have been accepted. If so, please supply the text of these decisions.

Attached to this report are three zip files with the judgements in which Spanish courts have referred to the European Code of Social Security.

For the purpose of clarity, the judgments are in pdf format, and their summary is in Word with the same numbering.

Both the judgements favourable and not favourable to the Social Security Administration have been submitted, but it should be noted that appeals have been lodged against the unfavourable judgments.

V.     Please add a general appreciation of the manner in which the Code is applied in your country, including for instance extracts from official reports as well as information concerning the practical difficulties encountered in the application of the Code.

In terms of this document it should be noted that reports are carried out every year giving an account of the legal changes produced in the area of social security, referring to the parts of the Code that have been ratified. The parts not ratified are the subject of reports every two years, providing a timely response as indicated before, to the clarifications raised about them in each case by the Committee of Experts.