REPORT CONCERNING THE UNRATIFIED PARTS OF THE COUNCIL OF EUROPE’S EUROPEAN CODE OF SOCIAL SECURITY, PERIOD FROM 1 JULY 2014 TO 30 JUNE 2016

The Secretariat General of the Council of Europe has requested, pursuant to Article 76 of the European Code of Social Security, that a biennial report be presented, for the purpose of understanding—for the period indicated in the abstract—the status of legislation and its application in relation to the provisions of the parts of the international Code that have not been ratified by Spain: Part VII – Family benefit, and Part X – Survivors’ benefit.

    I.          The existence in Spain of legislative, regulatory or conventional provisions relating to the unratified parts of the Code

In Spain, as indicated in prior reports, family benefits, death benefits and survivors’ benefits all form part of the protective actions of the Social Security system and are obligatory.

These benefits are regulated by legislative provisions (General Social Security Act) and regulations (Royal Decrees and Ministerial Orders).

   II.          LIST OF LEGISLATION

A.     PART VI:FAMILY BENEFIT

­    Act 36/2014, of 26 December, on the General State Budget for 2015 (Official State Gazette [BOE] of 30 December 2014).

This Act sets out the criteria for revising pensions paid by the Social Security system, stipulating a general increase in 2015 of 0.25%, based on the legally established amount at 31 December 2014.

The legislation also determines the amount of non-contributory Social Security family benefits and the limit for access to such benefits.

­    Royal Decree 1107/2014, of 26 December, on revision of pensions paid by the Social Security system and other State social benefits for 2015. (BOE of 30 December 2014).

As established in Additional Provision Twenty-Six of Act 36/2014, of 26 December, from 1 January 2015 the amount of non-contributory Social Security family benefits and the maximum income with which benefits may be obtained are as follows:

1.      The annual amount of the cash allowance will be €291, except in the special cases listed in the following section.

2.      In cases in which the dependent child or minor in foster care is disabled, the amount of the allowances shall be:

a)     €1,000 if the dependent child or minor in foster care has a disability rating of 33% or more.

b)     €4,402.80 if the dependent child is 18 or older and has a disability rating of 65% or more.

c)     €6,604.80 if the dependent child is 18 or older, has a disability rating of 75% or more and—as a result of anatomical or functional impairments—requires the help of another person to carry out day-to-day tasks, such as getting dressed, moving around or eating.

3.      The benefit for the birth or adoption of children for large families [generally defined as those having three or more children], single-parent families and disabled mothers, is €1,000.

4.      The maximum income with which citizens may be entitled to the cash allowance for dependent children or minors in foster care, is €11,547.96 a year.

In the case of large families, €17,380.39, increasing by €2,815.14 for each dependent child from the fourth onwards.

From 1 January 2015, the grant for mobility and compensation for transport expenses, as regulated in Act 13/1982, of 7 April, shall be €63.10 per month.

­    Act 48/2015, of 29 October, on the General State Budget for 2016 (BOE of 30 October 2015).

This Act sets out the criteria for revising pensions paid by the Social Security system, stipulating a general increase in 2016 of 0.25%, based on the legally established amount at 31 December 2015.

The legislation also determines the amount of non-contributory Social Security family benefits and the limit for access to such benefits.

­    Royal Decree 1170/2015, of 29 December, on revaluation of pensions paid by the Social Security system and other State social benefits for 2016.

As established in Additional Provision Twenty-Six of Act 48/2015, of 29 October, from 1 January 2016 the amount of non-contributory Social Security family benefits and the maximum income with which benefits may be obtained are as follows:

1.      The annual amount of the cash allowance will be €291, except in the special cases listed in the following section.

2.      In cases in which the dependent child or minor in foster care is disabled, the amount of the allowances shall be:

a)     €1,000 if the dependent child or minor in foster care has a disability rating of 33% or more.

b)     €4,414.80 if the dependent child is 18 or older and has a disability rating of 65% or more.

c)     €6,622.80 if the dependent child is 18 or older, has a disability rating of 75% or more and—as a result of anatomical or functional impairments—requires the help of another person to carry out day-to-day tasks, such as getting dressed, moving around or eating.

3.      The benefit for the birth or adoption of children for large families, single-parent families and disabled mothers, is €1,000.

4.      The maximum income with which citizens may be entitled to the cash allowance for dependent child or minor in foster care, is €11,576.83 a year.

In the case of large families, €17,423.84, increasing by €2,822.18 for each dependent child from the fourth onwards.

From 1 January 2016, the grant for mobility and compensation for transport expenses, as regulated in Act 13/1982, of 7 April, shall be €63.30 per month.

B.     PART X: SURVIVORS’ BENEFIT

­    Act 36/2014, of 26 December, on the General State Budget for 2015 (BOE of 30 December 2014).

In general, pensions shall be increased by 0.25% in 2015, based on the legally established amount at 31 December 2014, unless they exceed the cap on pensions, which for 2015 shall be €2,560.88 per month, in which case they shall not be revised.

The increase in widows’/widowers’ pensions, established by Act 27/2011, of 1 August, on revision, adaptation and modernization of the Social Security system, has been postponed.

­    Royal Decree 1107/2014, of 26 December, on revision of pensions paid by the Social Security system and other State social benefits for 2015. (BOE of 30 December 2014).

In accordance with the legally established forecasts set out in Act 36/2014, of 26 December, this Royal Decree establishes the criteria for revising Social Security system pensions for 2015.

Based on said forecasts, an increase of 0.25% has been determined for the minimum contributory and non-contributory pensions paid by the Social Security system and the non-concurrent pensions from the former Obligatory Old Age and Disability Pension.

The annual amounts of the minimum widows’/widowers’ pension shall be as follows:

*            Pensioner with dependent family members: €10,273.20

*            Pensioner aged 65 or over or with a disability rating of 65% or more: €8,883.00

*            Pensioner aged 60 to 64: €8,309.00

*            Pensioner aged under 60: €6,724.20

The minimum annual amounts of orphans’ pensions shall be as follows:

*            Per beneficiary: €2.713.20

*            Per disabled beneficiary aged under 18, with a disability rating of 65% or more: €5,339.60

*            In the case of death of both parents, the minimum shall be increased by €6,724.20 per year, distributed, as appropriate, between the beneficiaries.

The amounts of the minimum pensions for family members are as follows:

*           Per beneficiary: €2,713.20

If there is no widow/er or orphan entitled to a pension:

*           A single beneficiary aged 65 or more: €6,559.00

*           A single beneficiary aged under 65: €6,178.20

*           Several beneficiaries: The minimum assigned to each beneficiary shall be increased by the pro rata of €4,011.00 per year between the number of beneficiaries.

­    Act 26/2015, of 28 July, modifying the system of protection of childhood and adolescence (BOE of 20 July 2015).

In what concerns Social Security, this Act introduces amendments to the General Social Security Act with the purpose of regulating the consequences for the Social Security system of intentional homicide in the sphere of death and survivor benefits.

The new legislation, which shall be applicable to events leading to death and survivor benefits that have occurred after its entry into force, on 18 August 2015, bans access to or continued enjoyment of benefits for anyone convicted in a final decision of intentional homicide, of any kind, when the victim is the subject giving rise to the benefit.

All of the above is supplemented with instruments that, with all necessary legal safeguards, allow the Administration to apply the precautionary suspension of the benefits that may have been granted to the claimant when a court decision is handed down that gives rise to prima facie evidence of criminal behaviour for having committed the aforementioned offence, in addition to the ex officio review of recognized entitlements when the final judgment is handed down.

In addition, communication and coordination mechanisms with the courts of justice are articulated to facilitate the implementation of the new legislation, in a context that also includes the rights of orphans, to prevent anyone convicted of intentional homicide from receiving the pension. It also takes into account the corresponding increases of the amounts when a widow/er’s pension is denied to or withdrawn from a sentenced person.

-           Act 48/2015, of 29 October, on the General State Budget for 2016 (BOE of 30 October 2015).

In general, pensions shall be increased by 0.25% in 2016, based on the legally established amount at 31 December 2015, unless they exceed the cap on pensions, which for 2016 shall be €2,567.28 per month, in which case they shall not be revised.

The increase in widows’/widowers’ pensions, established by Act 27/2011, of 1 August, on revision, adaptation and modernization of the Social Security system, has been postponed.

In addition, it needs to be underscored that the 2016 General State Budget Final Provision Two includes, within the protective action of the Social Security system, a maternity supplement to contributory pensions with the aim of recognizing, through a social public benefit, the demographic contribution to the Social Security system of women who have both worked and had children, taking the gender approach to pensions, thus alleviating the consequences of discriminations that have weighed more heavily on women than men.

To this end, a new Article, 50 bis, has been added to the Consolidated Text of the General Social Security Act, passed by Royal Legislative Decree 1/1994, of 20 June (currently Article 60 of the Consolidated Text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October) with the following wording:

“Article 50 bis. Maternity supplement to contributory pensions of the Social Security system.

1. A pension supplement shall be granted, for their demographic contribution to the Social Security, to women who have given birth to or adopted children, and who are beneficiaries in any Social Security system of contributory retirement, widows’ or permanent incapacity pensions.

This supplement, which to all effects shall have the legal effects of a contributory public pension, shall consist of the amount resulting from applying a given percentage, depending on the number of children, based on the following scale:

– In the case of 2 children: 5%.

– In the case of 3 children: 10%.

– In the case of 4 or more children: 15%.

With the purpose of determining the entitlement to the supplement, and also its amount, only children born or adopted before the event giving rise to the corresponding pension shall be taken into account.

2. In the event that the initially recognized pension should exceed the limit set forth in Article 47 before applying the supplement, the sum of the pension and the supplement may not exceed that limit by more than 50% of the designated supplement.

Furthermore, if the amount of the recognized pension reaches the limit established in Article 47 while only partially applying the supplement, the party concerned shall be entitled to receive, in addition, 50% of the part of the supplement that exceeds the maximum limit in force at that time.

In cases in which it is legally or statutorily allowed, for other reasons, to exceed the established ceiling, the supplement shall be computed under the terms set forth in this paragraph, taking as the initial amount of the pension the maximum limit currently in force at that time.

If the pension to be supplemented should arise from the totalization of insured periods pro rata temporis, in accordance with international rules, the supplement shall be calculated based on the resulting theoretical pension and the corresponding pro ratashall be applied to the result obtained therefrom.

3. In cases in which the initially resulting pension does not reach the minimum pension established annually by the General State Budget Act, such amount shall be recognized, pursuant to Article 50. The supplement per child shall be added to such amount, which will be the result of applying the corresponding percentage to the initially calculated amount.

4. The pension supplement shall not be applicable to cases of voluntary early retirement or partial retirement, covered, respectively, by Articles 161 bis.2.B) and 166.

Notwithstanding the above, the corresponding pension supplement shall be designated when full retirement is accessed from partial retirement, once the corresponding age is reached in each case.

5. In the event of concurrent Social Security system pensions, the supplement per child shall only be recognized for one of the beneficiary’s pensions, in accordance with the following order of preference:

One. The most favourable pension.

Two. If a retirement pension concurs with a widow’s pension, the supplement shall be applied to the retirement pension.

In the event that the initially recognized pension amount should exceed the limit set forth in Article 47 before applying the supplement, the sum of the pension and the supplement may not exceed that limit by more than 50% of the designated supplement.

Furthermore, if the amount of the recognized pensions reaches the limit established in Article 47 when only partially applying the supplement, the interested party will be entitled to receive, in addition, 50% of the part of the supplement that exceeds the maximum limit currently in force at that time.

In the cases in which it is legally or statutorily allowed, for other reasons, to exceed the established ceiling, the supplement shall be computed under the terms set forth in this paragraph, taking as the initial amount of the pension the maximum limit currently in force at that time.

6. The right to the supplement shall be subject to the legal framework for the pension in what regards birth, duration, suspension, termination and, should it be the case, update.”^[1]

-           Royal Decree 1170/2015, of 29 December, on revaluation of pensions paid by the Social Security system and other State social benefits for 2016.

This Royal Decree develops the forecasts contained in Act 48/2015, of 29 October, on the General State Budget for 2016, in matters relative to pensions paid by the Social Security system and other State social benefits

Pursuant to such legal forecasts, this legal instrument establishes a general revaluation of Social Security pensions, including the maximum receivable amount of State pension, of 0.25%.

Likewise, an increase of 0.25% has been determined for the minimum non-contributory pensions paid by the Social Security system and the non-concurrent pensions from the former Obligatory Old Age and Disability Pension.

The following annual amounts of the minimum widow/er’s pension are established:

*            Pensioner with dependent family members: €10,299.80

*            Pensioner aged 65 or over or with a disability rating of 65% or more: €8,905.40.

*            Pensioner aged 60 to 64: €8,330.00.

*            Pensioner aged under 60: €6,742.40.

The minimum annual amounts of orphans’ pensions shall be as follows:

*            Per beneficiary: €2,720.20.

*            Per disabled beneficiary aged under 18, with a disability rating of 65% or more: €5,353.60.

*            In the case of the death of both parents, the minimum shall be increased by €6,742.40 per year, distributed, as appropriate, between the beneficiaries.

The amounts of the minimum pensions for family members are as follows:

*           Per beneficiary: €2,720.20.

If there is no widow/eror orphan entitled to a pension:

*           A single beneficiary aged 65 or more: €6,575.80.

*           A single beneficiary aged under 65: €6,195.00.

*           Several beneficiaries: The minimum assigned to each beneficiary shall be increased by the pro rata of €4,022.20 per year between the number of beneficiaries.

1.      SCOPE OF APPLICATION

See annex in which the economic and statistical data are included.

2.      CONDITIONS REQUIRED TO BE ELIGIBLE FOR FAMILY BENEFITS

The conditions required to be eligible for family benefits and death and survivor benefits have not undergone any changes versus previous reports.

3.      LEVEL OF BENEFITS

a)     See annex

b)     See annex

c)     Both in the case of family benefits and in death and survivor benefits there are certain instances in which the allocation of resources is taken into account.

Article 58 of Royal Legislative Decree 8/2015, of 30 October, approving the Consolidated Text of the General Social Security Act, establishes the increase of contributory Social Security pensions, which, including the minimum pension, shall be updated at the beginning of every year based on the revaluation rate included in the corresponding General State Budget. In no case shall the result obtained give rise to an annual increase of pensions of less than 0.25%.

MISCELLANEA

Appeals can be brought before the Labour Courts against the resolutions of the competent ManagementInstitution, prior complaint to such Institution, regarding the recognition, denial, suspension or termination of any of the benefits.

a)     Contributory benefits are funded through the System’s financial resources, and non-contributory benefits are financed by specific budget lines established by the corresponding General State Budget for every financial year.

b)     The National Social Security Institute is the competent institution for the management and recognition of contributory and non-contributory family benefits.

For beneficiaries included in the scope of application of the Special Social Security Scheme for Seafarers, the competent institution is the Seafarers’ Social Institute.

Determining the degree of disability and the need for assistance by a third person for essential everyday necessities is the responsibility of the Institute of Social Services and the Elderly (IMSERSO), or, where appropriate, the Autonomous Communities with devolved jurisdiction over Social Services.

The participation of employers and employees in the management of the Social Security is included in the Constitution and is materialized through control and steering bodies of the management institutions, both nationally and provincially. Trade unions and employers’ organizations participate in the above bodies on an equal footing.

 III.          FINAL POINTS

a)     Refer back to what is stated in the list of legislation (Item II).

b)     Concerning problems that could be encountered in ratifying both Part VII (Family Benefits) and Part X (Death and Survivors), the aforementioned amendments to legislation do not seem to affect what was stated in previous reports on the matter.

Madrid, 24 May 2016

PART VII – FAMILY BENEFIT

Point 1.  Scope of application

Family benefits are extended to the entire population residing legally in Spain, as long as they do not have income exceeding the limits determined annually in the General State Budget Act.

The different benefits offered regarding protection per dependent child are the following:

Non-contributory:

·                 Periodic cash allowance for each dependent child or minor in foster care.

·                 Cash benefit of one-off payment for multiple childbirth or multiple adoption.

·                 Cash benefit of one-off payment for birth or adoption in the case of large families, single-parent families or disabled mothers.

Contributory:

·                 Non-cash benefit for caring for a child, a minor in foster care, or other family members.

There are two benefits which can also be included within the scope of protection for families with children, which are:

-        Risk benefit during breastfeeding, during the period of suspending the employment contract of a breastfeeding worker, when it is not possible to change her job post and her condition makes this necessary.

-        Grant for caring for minors suffering cancer or another serious illness, granted to their parents, adoptive parents or foster parents enabling them to reduce their working day by at least 50% of its duration, in order to care for minors while they are hospitalized or in treatment for their illness, in order to compensate for their loss of income.

Point 3.  Levels of benefits

a)       Amount of these benefits.

Cash benefits per dependent child or minor in foster care, as well as those referring to childbirth or adoption, are established annually in the General State Budget if the requirements established therefor are met.

Cash benefits per dependent child or minor in foster care comprise periodic payments of a set amount. For 2015 and 2016, the annual amounts established for these benefits are the following:

     (Euros/year)

The cash benefit for multiple birth and multiple adoption is a multiple of the national minimum wage based on the number of children from a single childbirth, from two upwards. The amounts for this benefit for 2015 and 2016 are the following:

(Euros)

Also established in Act 35/2007, of 15 November 2007, the cash benefit per birth or adoption of a child in the cases of large families, single-parent families or mothers with disability ratings of 65% or more, consists in a single payment of €1,000.

The benefit for risk during pregnancy requires the worker to be a contributing member of the Social Security system; she will receive 100% of the calculation basis for professional contingencies. This benefit ends when the child is nine months old, unless the beneficiary has already returned to her job.

The grant for caring for minors suffering cancer or another serious illness, consists in a benefit equivalent to 100% of the calculation basis established for the benefit for temporary incapacity resulting from professional contingencies, and is proportionate to the reduction in the working day.

b)                      Recipients of the above-mentioned cash benefits have comprehensive healthcare coverage.

c)                      Income limit for recognition of cash benefits for dependent children.

A series of income limits have been established for recognition of cash benefits for dependent children, with the exception of those for disabled children. These income limits, for 2015 and 2016, are the following:

(Euros/year)

With regard to the non-cash contributory benefit contained in this chapter on family benefits, those workers entitled to a leave of absence for the care of each child or of a dependent family member up to the second degree, as well as those workers who have reduced their working day to care for a child under the age of eight or a disabled child, or who are caring for a dependent family member up to the second degree, shall be entitled to have those periods recognized as contribution periods.

Point 4.  Others

b)      Given the non-contributory nature of cash benefits for dependent child and for childbirth or adoption, these are financed from the corresponding credits of the General State Budget.

With regard to benefits for risk during pregnancy and for caring for minors suffering cancer or another serious illness, given the contributory nature of these benefits, they are financed from the Social Security Budget.

PART X – SURVIVORS’ BENEFIT

Scope of application

This section comprises benefits generated by the death of a worker and aim to provide compensation for the income no longer received as a result of said death. The scope of application of these protection mechanisms is all of the workers included in Social Security schemes, both for employed and for self-employed workers.

The economic benefits of a periodic nature recognized as a result of the death of a worker—whether in active employment or receiving a pension—are the following:

·            Widows’/widowers’ pensions

·            Orphans’ pensions

·            Pensions for family members

Amount of the benefits

a)       Recognition and calculation of the pensions included in this chapter—for widows, widowers, orphans and family members—is carried out on the basis of two possible situations:

§        In the event that the breadwinner is in active employment, 500 days’ worth of contributions must be accredited during the 5 preceding years, if the cause of the benefit is a common illness. If the cause is an accident, whether occupational or not, or an occupational disease, no prior contribution period is required. There is a calculation basis for survivors’ pensions. Said calculation basis is the quotient resulting from dividing by 28 the sum of contribution bases of the person concerned during an uninterrupted 24-month period, chosen by the beneficiaries within the fifteen years immediately prior to the month before the event causing the pension.

§        In the event that the breadwinner is a pensioner, no minimum contribution period is required, and the percentages over the same calculation basis used for calculating the deceased person’s pension are applied to the calculation of the survivors’ pension. The amount of the widows’/widowers’ pension thus obtained is increased with the annual revaluation since then for death and survival benefits.

Certain percentages are applied to the calculation basis of survivors’ pensions in order to obtain the amounts thereof. Said percentages are the following:

§        In the case of widows’/widowers’ pensions, 52% or 70% in the event of having dependent family members.

§        In the case of orphans’ pensions, 20% per orphan, which may be increased with the widows’/widowers’ percentage, in the case of death of both parents.

§        For pensions for family members, the percentage of 20% is applied.

Death and survival benefits have the minimum amount guarantee set forth each year in the General State Budget.

b)       Recipients of these benefits have comprehensive healthcare coverage.

c)       Orphans’ pensions are received by persons under the age of 21, a limit that shall be extended to the age of 25 in the following cases: death of both parents; or accrediting a degree of disability of at least 33% or not having income exceeding the amount of the minimum wage in force for each year in the case of survival of one of the parents or adoptive parents.

d)       As of 2014, contributory pensions have been revised by 0.25% as a result of the implementation of Act 23/2013, of 23 December, regulating the Sustainability Factor and the Revaluation Rate of the Social Security Pensions System, where said pension revaluation rate (PRR) was established. Pursuant to the provisions of this Act, the application of the PRR may not lead to an annual increase in pensions that is lower than 0.25% or higher than the percentage variation of the Consumer Price Index (CPI) in the previous annual period plus 0.50%; and the revision clause to compensate the difference between the expected CPI and the real CPI is no longer applied.

The amounts of the minimum widows’/widowers’ pensions, in 2015 and 2016, are the following:

Monthly amount of the minimum widows’/widowers’ pensions (14 payments per year)

For recognition of minimum widows’/widowers’ pensions, it must be accredited that income exceeding the amount set forth in the General State Budget has not been obtained during the fiscal year. The income limit required for recognition of supplements to minimum widows’/widowers’ pensions is, in 2016, €7,116.18 per year.

Contributory pensions for death and survival—pensions for widows, widowers, orphans and family members—are financed from the Social Security’s Revenue Budget, with the exception of supplements to minimum widows’/widowers’ pensions, which are financed by the State, given their non-contributory nature.

Article 61

A.  Paragraph a) corresponding to persons protected in the prescribed classes of employees, which constitute at least 50% of all employees, is used.

B.   All employees covered by the corresponding Scheme (General or Special) of the Social Security system are protected by these benefits.

C.       Article 74. Title I.

Source: Ministry of Employment and Social Security

Date of the information: 31 December 2014

Article 62

A.    Article 65 is used.

  Article 65. Title I

A.             The calculation basis for 2014 is the quotient resulting from dividing by 28 the sum of contribution bases of the person concerned during an uninterrupted 24-month period, chosen by the beneficiaries within the fifteen years immediately prior to the month before the event causing the pension.

In the case of pensioners, the same calculation basis used for calculating their pension is used, but increased by whatever revaluation has been applied.

The amount of the widows’/widowers’ pension is calculated by applying the following percentage to the calculation basis:

-52% of the calculation basis as a general rule.

-70% of the calculation basis provided that a series of requirements are met (that there are dependent family members, that the pension is the main source of income, etc.).

B.          The skilled manual male employee taken as a reference has been the one in Article 65.6.c), that is, a person whose earnings are equal to 125% of the average earnings of all the persons protected.

B.1.b)          The average earnings of all the persons protected has been obtained through the Annual Labour Cost Survey conducted by Spain’s National Statistics Institute, which includes the amount corresponding to ordinary payments, referring to monthly payments, including those extraordinary payments which are prorated.

B.2.             The time basis for calculating the previous earnings of skilled employees corresponds to the average earnings of 2014.

C.                Amount of the average earnings of the skilled manual male employee chosen. €2,354.77 per month, which constitutes an annual amount of €28,257.24 (gross earnings).

Net earnings in the case of no children is €60.16 per day or €1,804.93 per month (17% deduction for Personal Income Tax and 6.35% for Social Security contributions), constituting an annual amount of €21,659.17.

Article 65. Title IV

D. Article 63.2. is used. The beneficiary is a widow and her two underage children.

The calculation basis for survivors’ pensions, in the event that the deceased person has died while economically active, has been obtained as an average of the contributions corresponding to the last two years before the event causing the benefit on 31 December 2014, and its amount for the beneficiaries of reference is €2,020.73.

The amount of the pensions (widow’s plus orphans’) is €1,859.07 per month, which in 14 payments per year totals €26,026.97 per year.

The net amount of the pension is €22,383.20 per year. (Personal Income Tax deduction for a widow with two children: 14%).

E. There is no entitlement to family benefits because the income limit is exceeded.

F.                There is no entitlement to family benefits because the income limit is exceeded.

G.     Percentage of the pension with regard to the base salary:

Article 65. Title V

Beneficiary: widow without children.

Average salary €2,354.77 per month or €28,257.24 per year (gross salary).

Net amount of the average salary: €21,659.17 per year.

D.   Gross annual amount of the pension: €14,710.90

Net annual amount of the pension: €13,441.35 (Personal Income Tax deduction 8.63%)

H.                   Percentage of the pension with regard to the base salary:

        Widows’/widowers’ pensions are compatible with the widows’/widowers’ employment.

Article 65. Title VI

The maintenance of the purchasing power of pensions is guaranteed.

1.     Survivors’ pensions have been revised by 0.25% as a result of the implementation of Act 23/2013, of 23 December, regulating the Sustainability Factor and the Revaluation Rate of the Social Security Pensions System, where said pension revaluation rate (PRR) was established. Pursuant to the provisions of this Act, the application of the PRR may not lead to an annual increase in pensions that is lower than 0.25% or higher than the percentage variation of the Consumer Price Index (CPI) in the previous annual period plus 0.50%; and the revision clause to compensate the difference between the expected CPI and the real CPI is no longer applied.

2.    

  (1)  Base 2011

3.