The Council of Europe has requested, in accordance with Article 74 of the European Code of Social Security, the presentation of the report for the period 1 July 2018 to 30 June 2019 concerning compliance by Spain with the content of that international instrument.

To this end, the amendments made to our legislation during the period indicated are listed below and comply with the content of the aforedmentioned European Social Security Code.

Please find attached the Annex containing the economic and statistical data.

 I.   GENERAL ASPECTS

A.  Administration/Organisation

-         Royal Decree 903/2018, of 20 July, implementing the organisational structure of the Ministry of Labour, Migration and Social Security (BOE 21-7-20198 Corrigendum, Official State Gazette 24, 2018-11).

https: //www.boe.es/boe/dias/2018/07/21/pdfs/BOE-A-2018-10244.pdf

https: //www.boe.es/boe/dias/2018/11/24/pdfs/BOE-A-2018-16039.pdf

-    Royal Decree 997/2018 of 3 August 2015 amending the General Regulation on the registration of undertakings and the registration, affiliation, termination of affiliation and variations in the data of workers in the social security system, approved by Royal Decree 84/1996 of 26 January (BOE No 4-8-2019).

https: //www.boe.es/boe/dias/2018/08/04/pdfs/BOE-A-2018-11137.pdf

This Royal Decree provides for a reform of the above-mentioned general regulation in order to strengthen the management of the affiliation, termination of affiliation and variations of data collected by the General Treasury of Social Security where non-compliance with the obligation to communicate such information is established by the undertakings or, as the case may be, by the workers who are subject to such an obligation, as a result of the action of the Labour and Social Security Inspectorate, with a view to ensuring that such procedures carried out of their own motion can be conducted until their final decision, without being obstructed or affected by acts that distort them.

-    Order TMS/1182/2018 of 13 November 2009 regulating the operations for the closure of the 2018 financial year for the entities which make up the social security system (Official State Gazette (BOE) No 15-11-2018).

https: //www.boe.es/boe/dias/2018/11/15/pdfs/BOE-A-2018-15559.pdf

-    Royal Decree-Law 28/2018 of 28 December 2015 on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum published in Official State Gazette (BOE) No 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

This rule, among other provisions, determines the compulsory inclusion in the general social security scheme of employees  who participate in training programmes, non-work-related trainees or external academic practices, even if they are not remunerated, they will be treated as workers (with the exclusion of unemployment benefit).

The practices referred to in the previous paragraph include those carried out both by university students of the grade and master’s degree and by mid-level or higher vocational students.

Inaddition, it incorporates in the Law on Infringements and Penalties in the Social Order a new type of serious labour offence to combat bogus self-employment; as a result, the behaviour consisting of notifying the withdrawal of a scheme of the social security scheme for employees despite the fact that they continue the same employment activity or to keep the same service in the same way is to be punished, with the result of an undue affiliation on a scheme for self-employed persons. For this purpose, each worker concerned shall be deemed to have committed an infringement.

B. Benefits

-         Law 6/2018 of 3 July on the General State Budget for 2018 (BOE No 4-7-2018 Corrigendum: BOE 28-7-2018 and 29-11-2018).

https: //www.boe.es/boe/dias/2018/07/04/pdfs/BOE-A-2018-9268.pdf

https: //www.boe.es/boe/dias/2018/07/28/pdfs/BOE-A-2018-10648.pdf

https: //www.boe.es/boe/dias/2018/11/29/pdfs/BOE-A-2018-16257.pdf

During 2018, the minimum pension amounts of the social security system will increase by 0.25 %, unless they exceed the maximum pension ceiling for 2018 at EUR 2 580,13 per month, in which case they will be reduced proportionately to take account of such excess.

Asregards the minimum pension supplements, access and maintenance in his/her receipt is conditional upon receipt by the pensioner of no income (apart from the pension itself) in excess of EUR 7 151,80 per year. In addition, and with regard to pensions from 1 January 2013, for access to the minimum supplements, there is a need to reside in Spain. The amount of the minimum supplement may not exceed the amount fixed for retirement and invalidity pensions in the non-contributory scheme.

In the case of a minimum pension in cases of a dependent spouse, it is specified that the spouse lives with the pensioner and is financially dependent on him/her, taking the view that that condition is satisfied where the pensioner’s spouse is not in turn entitled to a pension from a basic public social welfare scheme and provided that the income of the pensioner and his spouse is less than EUR 8 342,65 a year.

By 2018, the amount of the retirement and invalidity pensions of the non-contributory social security scheme is set at EUR 5 178,60 for each year; this amount will be increased by EUR 525 per year, in cases where the pensioner certifies that he does not have housing property and has, as usual residence, rented accommodation to the pensioner whose landlord does not have a family relationship to a third degree, nor is it the spouse or person with whom it is a stable relationship and lives in a comparable relationship with marital status.

Finally, the LPGE 2018 fixes the amounts of pensions under the compulsory old age and invalidity insurance (SOVI), where they do not exist with other public pensions, by EUR 5 887,00.

-    Royal Decree 900/2018 of 20 July 2013 implementing the thirtieth additional provision of Law 27/2011 of 1 August 2015 on updating, adapting and modernising the social security system for widow’s pension (BOE 24-7-2018).

https: //www.boe.es/boe/dias/2018/07/24/pdfs/BOE-A-2018-10397.pdf

The purpose of this rule is to comply with the provisions of the thirtieth additional provision of Law 27/2011 of 1 August on the updating, adaptation and modernisation of the social security system, which provided for an increase in the percentage to apply to the basic amount of the widow’s pension up to 60 % for recipients above the age of 65 who do not receive another State pension, nor to receive other income from work or capital in the relevant amount.

This law provided for a gradual increase from 1 January 2012 to 60 per cent on 1 January 2019, but was postponed by Royal Decree-Law 20/2011 of 30 December, given the significant deviation from the estimated current budget balance for the general government as a whole in 2011, as compared with the objective of budgetary stability, as well as by the successive budgets’ laws.

This negative economic trend has varied favourably since 2012, for which reason Law 6/2018 of 3 July on the General State Budget for 2018 provides for the forty-fourth additional provision, an increase of four percentage points in the percentage to be applied to the basis of the rules laid down in the thirtieth additional provision of Law No 27/2011 of 1 August 2003, from the first day of the month following the entry into force of that law. The remaining percentage up to 60 per cent shall be increased as from 1 January 2019.

Theproposed improvement becomes part of the widow’s pension, but with a separate legal regime, as it is subject to specific conditions. If the recipient fails to comply with the conditions giving rise to the right to improvement, the general regime of the widow’s pension shall be applied again.

The updating of the percentage applicable to the regulatory basis for determining the widow’s pension does not at any point constitute a loss of entitlement to the corresponding minimum supplements laid down in the various Laws on the General State Budget. This means that, at any time, the beneficiary will continue to receive the minimum pension established by those laws, even though the amount determined by the application of the percentage to the basis of the regulatory basis is lower.

-    Royal Decree-Law 26/2018 of 28 December 2012 adopting emergency measures on artistic creation and cinematography (Official State Gazette (BOE) No 29-12-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17990.pdf

This rule aims to improve the conditions for all workers in the cultural sector, by aligning the rules applicable to those in the cultural sector, and in particular their intermittent nature.

For these purposes, the measures adopted ultimately seek to improve conditions that ensure that the groups affected (actors, writers, filmmakers, composers, dancers, etc.) are able to perform their artistic activity properly, in terms of both employment and social security, and the tax system. Thus, it is necessary to make a number of amendments to the legislative provisions governing this sector.

A mandate was also incorporated into the government: no later than 6 months after the publication of this Royal Decree-Law, the adoption of a regulatory rule governing the compatibility of the retirement pension with the activities of those creative professionals receiving intellectual property rights.

-         Royal Decree-Law 28/2018 of 28 December 2015 on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum BOE 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

This standard contains, in Title I, the criteria for the revaluation of pensions under the social security system for 2019 and provides for an increase of 1,6 per cent of the amount that they would have received in 2018 if the same percentage as the average annual percentage change in the consumer price index for each month from December 2017 to November 2018, expressed to one decimal place, was 1.7 %.

The ceiling for the receipt of public pensions for 2019 shall be EUR 2 659,41 per month or EUR 37 231,74 per year.

Similarly, the amounts of the minimum pensions of the social security system and of survivors, of non-contributory pensions and of the expired Mandatory Old Age and Invalidity Insurance (SOVI), as well as the pensions of the competing SOVI with widow’s pensions from one of the social security system schemes, social security benefits for dependent children aged 18 years or more and with a degree of disability of 65 % or more and the mobility allowance and compensation for transport costs will be increased in 2019 by 3 % of the new minimum pension amounts for 2018. These new minimum amounts of 2018 are the result of applying, to the minimum amounts received in 2018, the corresponding update by the difference between the general revaluation in 2018 of 1,6 per cent and that which would have been applied in accordance with the rule laid down in the first paragraph of that provision, which is 1.7 %.

Recipients of pensions from the social security system that have been revalued in 2018 shall receive, before 1 April 2019 and in a single payment, a sum equivalent to the difference between the pension received in 2018 and the pension which would have been payable if they had applied to those pensions the increase in the average annual percentage change in the consumer price index, given in each month from December 2017 to November 2018, to one decimal place and 1.7 %.

It amends paragraph 1 of the thirtieth additional provision of Law 27/2011 of 1 August 2010 on the updating, adaptation and modernisation of the social security system, which reads as follows:

‘1. The Government shall take appropriate measures to ensure that the amount of the survivor’s pension corresponds to the result of applying 60 per cent on the basis of the relevant basic amount, where the following conditions are met by the recipient:

(a)  Requirement of 65 years or more.

(b) They are not entitled to any other public pension. The increase shall be compatible with Spanish or foreign public pensions, the amount of which does not exceed the amount of that pension. In such cases, the increase in the widow’s pension shall be paid only on account of the difference between the amount of the survivor’s pension and that of the pension received by the recipient.

(c) Not receive income from employment or self-employment.

(d) The income or income received, other than those referred to above, does not exceed, on an annual basis, the income limit which is established at any time for receiving a minimum widow’s pension.

For this purpose, the public pension ceiling for 2018 shall be EUR 2 617,53 per month or EUR 36 645,47 per year.”

Furthermore, that rule, read in conjunction with the special scheme for employed or self-employed persons in respect of the cessation protection scheme, doubles the period for which it is to be credited with respect to that which is currently provided for.

It also incorporates a reform in the calculation of periods of contribution on short-term contracts, so that, for the exclusive purpose of accrediting minimum periods of contribution necessary to create entitlement to retirement benefits, permanent disability, death and survival, temporary incapacity, maternity and paternity, and care for children affected by cancer or another serious illness, in temporary contracts of an actual duration equal to or less than five days (governed by the LGSS- Article 151), each working day will count as 1,4 days of contribution, but in no case may a number of days be counted as more days than the corresponding month.

Finally, an updated table of the amounts of certain pensions and benefits applicable in 2019 is included as an annex.

TABLE OF MINIMUM AMOUNTS OF CONTRIBUTORY PENSIONS FOR THE YEAR 2019

PENSION CLASS	HOLDERS
	With a dependent spouse EUR/year	No spouse: Unit One-person economy EUR/year			With a non-dependent spouse EUR/year
Retirement: Holder aged 65 years Member under the age of 65 Holder aged 65 from the Grand Invalidity..	11.701,20 10.970,40 17.551,80	9.483,60 8.871,80 14.225,40			9.000,60 8.386,00 13.501,60
Permanent incapacity: Major Invalidity.. Absolute... Total: Holder aged 65 and over Total: Person having an age of between 60 and 64 years. Total: Because of a common disease under the age of 60 years Part of the accident at work scheme: Holder aged 65	17.551,80 11.701,20 11.701,20 10.970,40 5.899,60 11.701,20	14.225,40 9.483,60 9.483,60 8.871,80 5.899,60 9.483,60			13.501,60 9.000,60 9.000,60 8.386,00 5.838,00 9.000,60
Widow (er): Holder with family expenses. Holder aged 65 or over and with a disability of 65 years or more per 100 years....... Person having an age of between 60 and 64 years... Holder less than 60 years.....		10.970,40 9.483,60 8.871,80 7.183,40
Orphan’s: By beneficiary.......................................... For a beneficiary with a disability of less than 18 years of age with a disability in a degree equal to or greater than 65 per 100.. In the total orphan’s orphan the minimum amount shall be increased by EUR 7.183,40 per year distributed, as the case may be between the beneficiaries				2.898,00 5.702,20
For members of the family:
By beneficiary If pensioners are not widowed or orphan: A single beneficiary with 65 years. A single beneficiary under the age of 65 Several beneficiaries: The minimum allocated to each of them shall be increased by the amount which is calculated by apportioning EUR 4.285,40/year among the number of beneficiaries.			2.898,00 7.002,80 6.601,00

-   Order TMS/103/2019 of 6 February 2010 amending the Annex to Royal Decree 1148/2011 of 29 July 2010 on the application and development of the social security system for the care of minors affected by cancer or another serious illness and approving the model medical attestation on the need for continuous care of the child (BOE 8-2-2019).

https: //www.boe.es/boe/dias/2019/02/08/pdfs/BOE-A-2019-1691.pdf

In order to extend and relax the scope of that annex of  Royal Decree No 1148/2011 of 29 July 2013, that provision, on the one hand, maintains all the diseases or procedures currently in force, with the inclusion in each of the various sections of the list in the annex of an open clause, in order to be able to cover all other serious illnesses or surgical procedures with serious pathologies which, by express optional indication, require permanent care by way of hospital or hospital treatment at home.

It also provides for the drawing up of a document entitled ‘Medical attestation for the care of children affected by cancer or other serious illness’ in order to establish the need for continuous care of the child for the purposes of recognition of the benefit.

-   Law 3/2019 of 1 March 2010 on improving the plight of children of victims of gender-based violence and other forms of violence against women (BOE 2-3-2019).

https: //www.boe.es/boe/dias/2019/03/02/pdfs/BOE-A-2019-2975.pdf

That rule provides that each of the children and children of the deceased deceased, whatever the nature of their affiliation, is entitled to orphans’ benefits on an equal basis where the death occurred as a result of violence against women, as defined by law or international instruments ratified by Spain, provided that they are in circumstances comparable to an orphan’s benefit and do not fulfil the conditions necessary for an orphan’s pension.

The amount of this benefit shall be 70 per cent of its regulatory basis, provided that the income from the family unit of living together, including an orphan person, divided by the number of its members, does not exceed 75 % of the current minimum wage, excluding the proportional part of the extraordinary payments.

Where there is more than one person benefiting from this benefit, the combined amount of such benefits may be at least 118 % of the regulatory basis and shall not be less than the minimum widow’s pension with a family charge.

-   Royal Decree-Law 8/2019 of 8 March 2012 on urgent measures of social protection and combating labour insecurity in the working day (Official State Gazette (BOE) No 12-3-2019).

https: //www.boe.es/boe/dias/2019/03/12/pdfs/BOE-A-2019-3481.pdf

This Royal Decree-Law has adopted special and urgent social protection provisions, including an increase in the dependent child allowance up to EUR 341 per year and up to EUR 588 per year for families living in severe poverty with effect from 1 January 2019.

II.       HEALTHCARE

-   Royal Decree-Law 7/2018 of 27 July 2010 on universal access to the National Health System (BOE 30-7-2018)

https: //www.boe.es/boe/dias/2018/07/30/pdfs/BOE-A-2018-10752.pdf

That rule amended Law 16/2003 of 28 May 2003 on the cohesion and quality of the National Health System in order to allow foreign persons not registered or authorised as residents in Spain to have access to the right to health protection and health care under the same conditions as persons of Spanish nationality. In addition, it separates the insurance from public social security funds and is linked to residence in Spain, as well as to those who, while not habitually resident in Spain, have their right to healthcare in Spain recognised by any other legal instrument.

-   Order SSI/1356/2015 of 2 July 2015 amending Annexes II, III and VI to Royal Decree 1030/2006 of 15 September 2010 establishing the portfolio of common services of the National Health System and the procedure for updating it, and regulating the monitoring studies of techniques, technologies and procedures (Official State Gazette 8-7-2015).

https: //www.boe.es/boe/dias/2015/07/08/pdfs/BOE-A-2015-7629.pdf

As a result of this standard, five monitoring studies have been launched for four types of implants: a stent aftertaste, repair system of the mitral valve bridge through a clip, a non-bronchial valve for continuous aerial flight and a closing device for the left antoff and for the glucose monitoring system (flash rate) for patients aged 4 to 17 with type I intensive therapy with insulin (multiple daily doses or with insulin pump), and requiring at least six digital punctures per day for self-monitoring blood glucose. These studies will allow information to be made available on the basis of protocols agreed with experts to facilitate decision making on the conditions of portfolio membership of these types of products, in order to ensure quality care for the patients in need.

-   Order SCB/1242/2018 of 19 November 2015 amending Annexes I, II and III to Royal Decree 1205/2010 of 24 September 2014 laying down the basis for the inclusion of dietary foods for special medical purposes in the provision of dietetic products to the National Health System and for the establishment of their maximum amounts of financing (Official State Gazette (BOE) No 26-11-2018).

https: //www.boe.es/eli/es/o/2018/11/19/scb1242/dof/spa/pdf

This order includes new treatments for patients with hyperphenylalanimias and for those with different metabolic disorders of tyrosine and provides access to treatment for patients with severe glucoogenosis.

-   Order SCB/45/2019 of 22 January 2010 amending Annex VI to Royal Decree No 1030/2006 of 15 September 2010 establishing the portfolio of common services of the National Health System and the procedure for updating them, the procedure for inclusion, alteration and exclusion of the offer of certain technical products and the determination of correction coefficients (BOE 25-1-2019).

https: //boe.es/boe/dias/2019/01/25/pdfs/BOE-A-2019-856.pdf

This order sets out the content of the common catalogue of wheelchairs, orthoses and orthoprosthesis by means of updating the supply and incorporating new products.

-   Order SCB/480/2019 of 26 April 2015 amending Annexes I, III and VI to Royal Decree 1030/2006 of 15 September 2010 establishing the portfolio of common services of the National Health System and the procedure for updating it (BOE 27-4-2019).

https: //www.boe.es/eli/es/o/2019/04/26/scb480/dof/spa/pdf

This standard includes population-based cervical cancer screening in order to facilitate early diagnosis of cervical cancer and more effective treatment; the micropigmentation of the breast and nipple as part of the breast reconstruction in mastectomised women; the communication systems, such as the eye reader, are provided to patients with severe neuro-driving conditions with severe adverse effects on the senior members and lack of oral or written communication with their environment, and updates the part of the common list of external prostheses in terms of prostheses separate to those of members (breast, facial restoration prosthesis, including those of the nose and/or to eye and eye balloons and maxillary prosthesis), hearing aids (hearing aids, extending the age group for which they are financed until the age of 26, and detailing the spare parts of the aided hearing implants) and external components of the diaphragmatic stimulator.

-   Order SCB/1421/2018 of 27 December 2013 updating Annexes I, II and III to Royal Decree 1207/2006 of 20 October 2010 governing the management of the health cohesion fund (BOE 29-12-18).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-18007.pdf

The aforementioned Ministerial Order incorporates new pathologies and procedures agreed by the Interterritorial Council of the National Health System (SNS or NHS) for which it is necessary to designate the centres, services and reference units of the SNS (CSURs), as well as the cost to be financed in each case.

III.   SICKNESS BENEFITS

-   Royal Decree-Law 28/2018 of 28 December 2015 on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum BOE 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

The rules are laid down following the termination of the voluntary cooperation of undertakings in the management of social security, determining the procedure for the termination of voluntary cooperation by undertakings in the management of the social security with regard to cash benefits for temporary incapacity resulting from a common illness and a non-occupational accident.

IV.        UNEMPLOYMENT BENEFITS

-   Law 6/2018 of 3 July on the General State Budget for 2018 (BOE 04-07-2018, corrigendum BOE 28-07-2018 and BOE 29-11-2018)

https: //www.boe.es/boe/dias/2018/07/04/pdfs/BOE-A-2018-9268.pdf

https: //www.boe.es/boe/dias/2018/07/28/pdfs/BOE-A-2018-10648.pdf

https: //www.boe.es/boe/dias/2018/11/29/pdfs/BOE-A-2018-16257.pdf

The 40th final provision incorporated into the consolidated version of the General Law on Social Security, approved by Royal Legislative Decree 8/2015 of 30 October, a new twenty-seventh additional provision governing an extraordinary unemployment allowance, on a temporary basis linked to the unemployment rate, for persons who have exhausted the unemployment benefits or the accompanying financial support provided for in the supplementary unemployment protection programmes.

The reason for its creation is based on the need for the potential beneficiaries of the financial support under the Employment Activation Programme to remain protected, since the possibility for unemployed persons who have terminated the unemployment benefits to join the programme had ended on 30 April. Subsequently, Royal Decree-Law 28/2018, of 28 December, on the revaluation of public pensions and other urgent social, labour and employment measures, abolished the temporary period of validity by becoming a definitive measure, as long as the planned reform of the level of care for unemployment benefits was addressed.

Therecipients of the allowance are long-term unemployed persons with family responsibilities who have exhausted all levels of unemployment protection and have shown that there is no income; its duration is six months, which may be extended and the amount is the same as that of the unemployment allowance (80 per cent of the Public Multiple Purpose Income Indicator).

-   Royal Decree-Law 8/2019 of 8 March 2012 on urgent measures of social protection and combating labour insecurity in the working day (Official State Gazette (BOE) No 12-3-2019).

https: //www.boe.es/boe/dias/2019/03/12/pdfs/BOE-A-2019-3481.pdf

Thatrule reversed the restrictive amendments made in 2012 and 2013 in the regulation of the allowance for persons over 55 years of age. The changes are made in the following points:

§  lowering the access age from 55 to 52 years;

§  abolition of the requirement to have the age of 52 attained at the time of the event giving rise to the allowance, granting access when that age is reached;

§  increase in their maximum duration, so that if it was previously received until the beneficiary has access to any of the forms of contributory retirement pension (early retirement since the age of 61), it will now be payed until the standard retirement age (65 to 67 years) is reached;

§  removal of the consideration of the income of the family unit for access to the allowance;

§  increase in the amount of the retirement contribution rate during receipt of the allowance of 100 to 125 per cent of the minimum contribution ceiling in force at any given time; and

§  removal of the percentages applicable to the amount of the allowance where it comes from work carried out on a part-time basis.

The effect of the improvements is reflected in a significant increase in the protection of this group during the unemployment situation, by facilitating access at an earlier age and by not considering the incomes of the household unit, and by extending protection until the normal retirement age.

These improvements are not limited to the unemployment situation, but have an important future projection, since they affect the entire period of entitlement to the old-age pension, which will be increased both by the elimination of the possible reduction coefficients on the amount in cases of early retirement, and by an improvement in the contribution for the entire accrual period.

-   Royal Decree 1462/2018, of 21 December, setting the minimum inter-professional wage for 2019 (BOE 27-12-2018)

https: //www.boe.es/boe/dias/2018/12/27/pdfs/BOE-A-2018-17773.pdf

The standard increases the minimum wage by 22 per cent, setting it into the following values:

§  Minimum daily wage: EUR 30,00

§  Minimum monthly salary: EUR 900,00

The increase in Interprofesional Mininum Wage (SMI) does not affect the amount of unemployment benefits, which are associated with the IPREM (Public Indicator of multi-effect income), but does not affect the individual and, where appropriate, family income threshold below which access to social assistance will be granted, so that it will make it easier for many people to obtain unemployment benefit as well as to take up the active income support programme.

  V.        OLD-AGE BENEFITS.

-   Royal Decree-Law 20/2018 of 7 December 2012 on urgent measures to boost economic competitiveness in the sector of industry and commerce in Spain (BOE 8-12-2018).

https: //www.boe.es/boe/dias/2018/12/08/pdfs/BOE-A-2018-16791.pdf

Among other measures, this rule extends the period of application of the Fourth Transitional Provision of the recast General Social Security Act, approved by Royal Legislative Decree 8/2015 of 30 October 2015, as regards the partial retirement arrangement with simultaneous conclusion of a replacement contract, the purpose of which is to seek to rejuvenate the workforce, to encourage the hiring of permanent contracts and to increase the productivity of companies; thus, after 31 December 2018, the rules in force prior to the entry into force of Law 27/2011 of 1 August 2009 on the updating, adaptation and modernisation of the social security system will continue to apply to that form of partial retirement, provided that certain conditions laid down in the legislation have been satisfied.

-   Royal Decree 1449/2018 of 14 December 2013 establishing the reduction coefficient for the retirement age for local police officers at the service of the local authorities (BOE 15-12-2018).

https: //www.boe.es/boe/dias/2018/12/15/pdfs/BOE-A-2018-17135.pdf

This Royal Decree recognises the reduction coefficient for the retirement age for persons forming part of the local police forces at the service of the local authorities, ensuring the financial balance of the system by providing an additional levy, in compliance with the General Social Security Act.

-   Royal Decree-Law 28/2018 of 28 December 2015 on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum BOE 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

This standard determines that the rules governing the retirement pension shall continue to apply, in its various forms, conditions of access, conditions and rules governing the performance of benefits in force before the entry into force of Law 27/2011 of 1 August 2009 on the updating and modernisation of the social security system, to retirement pensions caused before 1 January 2020, in the following cases:

(a) persons whose employment relationship ended prior to 1 April 2013, provided that they were not reinstated after that date under one of the social security schemes.

(b) persons having a suspended or terminated employment relationship as a result of decisions taken in redundancy cases or collective agreements in any field, collective bargaining agreements or decisions taken in insolvency proceedings, adopted or declared prior to 1 April 2013, provided that the termination or suspension of the employment relationship occurs prior to 1 January 2020.

The abovementioned collective agreements must be duly registered with the Instituto Nacional de la Seguridad Social (National Social Security Institute) or the Instituto Social de la Marina (Institute for the Welfare of Mariners), as the case may be, within the period laid down by law.

c) However, the persons referred to in the preceding paragraphs may also choose to apply the legislation in force on the date of the event giving rise to it.’

-   Royal Decree 302/2019 of 26 April 2012 regulating the compatibility of the contributory retirement pension and the artistic creation activity, developing the second final provision of Royal Decree-Law 26/2018 of 28 December 2012 adopting emergency measures on artistic creation and cinematography (BOE 29-4-2019).

https: //www.boe.es/boe/dias/2019/04/29/pdfs/BOE-A-2019-6298.pdf

This Royal Decree implements the mandate of the Government contained in Royal Decree-Law 26/2018 of 28 December 2012 adopting emergency measures on artistic creation and cinematography.

Thus, in order to prevent the creator from choosing between receiving his retirement pension from the social security scheme or continuing his artistic creation, the question of the compatibility of the levying of the contributory retirement pension under the social security system and the proceeds of any artistic creation generating intellectual property rights is governed.

That type of retirement, when determining the pensioner’s registration under the relevant social security scheme, shall be accompanied by a solidarity levy of 8 %, in addition to the contribution to be paid in cases of compatibility of the pension and work, as provided for in Articles 153 and 309 of the consolidated text of the General Law on Social Security, which covers only the concepts of temporary incapacity and professional contingencies.

VI.        BENEFITS IN RESPECT OF ACCIDENTS AT WORK AND OCCUPATIONAL DISEASES

-   Royal Decree 860/2018 of 13 July 2010 regulating the preventive activities of the social security protection measure to be carried out by the Mutual Societies collaborating with the social security system (BOE 18-7-2018).

https: //www.boe.es/boe/dias/2018/07/18/pdfs/BOE-A-2018-10065.pdf

The purpose of this Royal Decree is to regulate the preventive activities of the social security protection measure to be carried out by the Mutual Societies collaborating with the social security system/Mutuas Colaboradoras con la Seguridad Social, in accordance with the provisions of the General Social Security Act. These social security benefits are geared towards monitoring and, where appropriate, reducing accidents at work and occupational diseases in the social security system.

They shall also include advisory activities for associated enterprises and self-employed workers so as to adapt their jobs and structures for the redeployment of workers who have suffered damage or with conditions of occupational origin, as well as research, development and innovation activities to be carried out directly by mutuals, aimed at reducing occupational risks to social security.

It is therefore a social security benefit addressed to associated entrepreneurs and self-employed persons who have joined a Mutual Societies collaborating with the social security system, whose aim is to control and, where appropriate, reduce accidents at work and occupational diseases in the social security system, and, in view of their differing legal status, the activities covered by Law 31/1995 of 8 November 1995 on the Prevention of Workplace Risks, and in its implementing rules, as well as the services assigned to the preventive services, are excluded from this scope, in accordance with the provisions of Law No 31/1995 of 8 November 2003.

-   Royal Decree-Law 28/2018 of 28 December 2015 on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum BOE 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

With effect from 1 January 2019 the scope of protection of the Special Social Security Scheme for self-employed persons is to be increased by incorporating all the contingencies that have so far been included on a voluntary basis, such as cessation of business activities and professional contingencies.

VII.        FAMILY BENEFITS

It has not been ratified by Spain.

VIII.        MATERNITY BENEFITS

-         Law 6/2018 of 3 July on the General State Budget for 2018 (BOE No 4-7-2018 Corrigendum: BOE 28-7-2018 and 29-11-2018).

https: //www.boe.es/boe/dias/2018/07/04/pdfs/BOE-A-2018-9268.pdf

https: //www.boe.es/boe/dias/2018/07/28/pdfs/BOE-A-2018-10648.pdf

https: //www.boe.es/boe/dias/2018/11/29/pdfs/BOE-A-2018-16257.pdf

The parental allowance shall consist of an allowance to be determined in the manner laid down in Article 179 for maternity benefit and may be refused, cancelled or suspended for the same reasons as those laid down for the latter.

In cases where the taking of paternity leave is interrupted in accordance with the fourth paragraph of Article 48 (7) of the Consolidated Text of the Workers’ Statute or in the last phrase of the first paragraph of Article 49 (c) of the Estatuto Básico del Empleado Público (Basic Regulations relating to Public Servants) during the last week of independent use, the allowance shall be resumed at the amount that would have been payable for the first part of the rest period.

-         Royal Decree-Law 6/2019 of 1 March 2012 on urgent measures to ensure equal treatment and opportunities for women and men in employment and occupation (BOE 7-3-2019).

https: //www.boe.es/boe/dias/2019/03/07/pdfs/BOE-A-2019-3244.pdf

Among other measures, this standard amends Article 48 of the revised text of the Statute of Workers’ Statute, approved by Royal Legislative Decree 2/2015 of 23 October 2004 (TRET), with the aim of aligning the duration of parental leave with birth as a birth permit, but this assimilation will be done gradually. Therefore, with effect from 1 April 2019, the extension of the previously named paternity leave to 8 weeks will take place for births occurring after that date, 12 weeks in 2020 and 16 weeks in 2021.

In line with the changes made in Article 48 TRLET, amends the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015 of 30 October, including in the protective action of the social security system the new situations protected by the corresponding economic benefit, which is now called birth and childcare benefit.

It also creates a new economic benefit which treats as a protected situation the reduction in working time on half an hour, which will cover a reduction in wages if the parents benefit from such a reduction in working hours and which aim to promote the co-responsibility between men and women in the assumption of family obligations, such as the nursing of the infant from 9 to 12 months.

IX.        INVALIDITY BENEFITS

-    Royal Decree-Law 8/2019 of 8 March 2012 on urgent measures of social protection and combating labour insecurity in the working day (Official State Gazette (BOE) No 12-3-2019).

https: //www.boe.es/boe/dias/2019/03/12/pdfs/BOE-A-2019-3481.pdf

This rule increases the minimum amount of contributory pension of total permanent invalidity arising from a common disease for workers under the age of 60.

This is justified by the impossibility of reintegration into the labour market, which in many cases has been suffered by the workers affected by a total permanent disability, especially where access to this situation occurs as from certain age groups where the lack of skills or knowledge has led to an extension of this status to the access to the old-age pension.

In order to prevent such workers from finding themselves in a situation of economic vulnerability, in view of their difficult return to the labour market and the significant increase in the minimum wage that occurred in 2019, which in turn is reflected in the level of the minimum contribution base, it is an extraordinary and urgent need to carry out the increase, on 1 January 2019.

  X.        SURVIVORS’ BENEFITS

Part not ratified by Spain

XI.        FINANCING

-    Law 6/2018 of 3 July on the General State Budget for 2018 (BOE 4-7-2018, corrigendum 28-7-2018 and 29-11-2018).

https: //www.boe.es/boe/dias/2018/07/04/pdfs/BOE-A-2018-9268.pdf

https: //www.boe.es/boe/dias/2018/07/28/pdfs/BOE-A-2018-10648.pdf

https: //www.boe.es/boe/dias/2018/11/29/pdfs/BOE-A-2018-16257.pdf

The Government is expected, mediating a previous report from the General Secretariat of the Treasury and Financial Policy and from the Social Security Treasury, to grant a loan up to the maximum annual amount indicated to the Social Security Treasury in order to provide adequate coverage of the social security obligations and to make it possible to balance the social security budget and the cancellation of which will take place within a maximum period of ten years from 2019.

-         Order TMS/1289/2018 of 29 November 2018 fixing the standard bases for social security contributions for 2018 under the special social security scheme for coal mining (Official State Gazette (BOE) No 4-12-2018).

https: //www.boe.es/boe/dias/2018/12/04/pdfs/BOE-A-2018-16528.pdf

-         Royal Decree-Law 28/2018 of 28 December on the revaluation of pensions under the social security system and other public social benefits for the 2018 financial year (BOE No 29-12-2018, corrigendum BOE 21-1-2019).

https: //www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17992.pdf

https: //www.boe.es/boe/dias/2019/01/21/pdfs/BOE-A-2019-647.pdf

This Royal Decree brings specialties in respect of contributions on the advance of the retirement age of members of the Corps of the Ertzaintza by increasing the rate of contribution set for that purpose to 9.90 % as from 1 January 2019.

Moreover, it suspends the application of the system of reduction of contributions for professional contingencies to undertakings which have significantly decreased the claims incurred in the course of employment, as provided for in Royal Decree No 231/2017 of 10 March, in respect of the contributions which are generated in 2019. This suspension shall extend until the Government carries out the reform of the aforementioned Royal Decree, which must take place during 2019.

As regards the special scheme for employed or self-employed persons, it adopts the following measures:

-   The extension to the self-employed agricultural workers of the flat-rate contribution of the self-employed.

-   Changes in the flat rate:Where the minimum contribution basis has been chosen, the contribution during the first 12 months immediately following the date of effect of registration shall, as from 1 January 2019, be within a single monthly fee of EUR 60, comprising both common contingencies and professional contingencies. Of this, EUR 51,50 correspond to common contingencies and EUR 8,50 for occupational contingencies.

-   To increase the minimum bases in 1,25 by 100.

-   The applicable rates of insurance for professional contingencies and for cessation of activity are gradually increased.

-   The incentives for the recruitment of a young person by micro-enterprises and self-employed entrepreneurs are repealed.

-   The application of part-time workers was postponed.

-   Workers who fall within the scope of the Special Social Security Scheme for self-employed persons who are employed under the special scheme prior to 1 January 1998 and who have opted to maintain the protection from the financial provision for incapacity for work with the managing body, within three months of the entry into force of this Royal Decree-Law, must opt for a Mutual Society Collaborating with the Social Security system.

-   Order TMS/83/2019 of 31 January 2015 implementing the statutory provisions on social security contributions, unemployment, unemployment for self-employment workers, Fondo de Garantía Salarial and vocational training for the 2019 financial year.

https: //www.boe.es/boe/dias/2019/02/02/pdfs/BOE-A-2019-1366.pdf

This Order implements the legal forecasts for social contributions for 2019, in accordance with the provisions of Law 6/2018 of 3 July on the General State Budget for 2018.

As the General State Budget for 2018 has been automatically extended by virtue of Article 134 (4) of the Spanish Constitution, it is appropriate to maintain, in its own terms, the contribution rules laid down in Article 130 of Law 6/2018 of 3 July on the General State Budget for 2018, until the budgets for 2019 have been approved, albeit with the necessary adaptation to the legislative amendments which, following the publication of the abovementioned Law 6/2018 of 3 July, have had an impact on this area. In line with this, the temporary order in which they are published may be cited first of all by Royal Decree 1462/2018, of 21 December, which sets the minimum wage for 2019, increasing its amount by 22.3 %.This is to be determined, as provided for in Article 19 (2) of the Consolidated Text of the General Social Security Act, that as from 1 January 2019 the minimum ceiling for the contribution bases applicable to all schemes in the system is increased up to the minimum wage for that year, increased by one sixth, unless expressly provided otherwise.

Second, Royal Decree-Law 28/2018 of 28 December 2010 on the revaluation of public pensions and other urgent social, labour and employment measures, which has introduced various changes affecting the scope of the contribution to the social security system. The contribution rates applicable to self-employed workers under the Special Social Security Scheme for Seafarers are also amended and the contribution bases and rates on the Special Systems for Household Employees are updated.

The ceiling for the contribution basis under the general social security scheme is set at EUR 4 070,10/month or EUR 135,67/day.

Therates of contribution to the general social security scheme for 2019 are 28,30 per 100, of which 23,60 per 100 will be paid by the employer and 4,70 by 100 will be paid by the employee. It is also stipulated that the additional levy for overtime work on account of force majeure shall be applied by applying the rate of 14,00 per 100, of which 12,00 per 100 will be borne by the undertaking and 2,00 per 100 by the employee.

The additional levy for overtime work which does not have the status referred to in the preceding paragraph shall be carried out by applying the rate of 28,30 per 100, of which 23,60 per 100 is to be borne by the undertaking and 4,70 per 100 by the employee.

For the contingencies of accidents at work and occupational diseases, the rate of the premium rate laid down in the final provision 5 of this Standard amending the fourth additional provision of Law 42/2006 of 28 December 2015 on the General State Budget for 2007 shall apply, with the resulting premiums being the sole responsibility of the company.

The specific contribution bases and rates for the various special schemes which make up the social security system are also set out.

Finally, the coefficients applicable for social security contributions are laid down in other specific cases, such as those of the Special Convention, cooperation in the management or exclusion of some contingency.

-    Order TMS/40/2019 of 21 January establishing for the year 2019 the social security contributions for workers of the Special Regime for the Sea included in the second and third groups (BOE 24-1-2019).

https: //www.boe.es/boe/dias/2019/01/24/pdfs/BOE-A-2019-801.pdf

-    Royal Decree 17/2019 of 25 January 2015 amending the General Regulation on the Contribution and Payment of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December (BOE 7-2-2019).

https: //www.boe.es/boe/dias/2019/02/07/pdfs/BOE-A-2019-1627.pdf

That rule covers a gap in the social security system in respect of the contribution to remuneration paid directly to public servants in situations of functional dependence, since the public bodies to which they are functionally dependent and not having the status of employer vis-à-vis the social security system, which are required to comply with the obligation to contribute to the general scheme, nor have they designated them as liable for that obligation in relation to those sums.

Thisregulation, as provided for in the General Law on Social Security, is to be made in the regulatory framework for the development of that law, as this is the subject matter of the general regulation on the contribution and payment of other social security entitlements; for this reason, a new Article 70a has been introduced in the above-mentioned Regulation, which identifies the various authorities and public bodies, including the constitutional bodies of the State, as being responsible for compliance with the obligation to contribute in respect of remuneration, compensation payments, compensation or other items of remuneration of a similar nature which directly pay out of their own budget to public servants who are only functionally dependent on them.

-    Royal Decree-Law 6/2019 of 1 March 2012 on urgent measures to ensure equal treatment and opportunities for women and men in employment and occupation (BOE 7-3-2019).

https: //www.boe.es/boe/dias/2019/03/07/pdfs/BOE-A-2019-3244.pdf

This Royal Decree-Law also goes back to the regulation of the financing of the contributions of the Special Agreements for informal caregivers of persons reliant on care by the General State Administration. In this way, the non-professional carer of persons reliant on care is placed in value, who in many cases is forced to leave his/her job, and thus to interrupt his/her social insurance contribution in order to care for the dependent person. In addition, it should be borne in mind that this group is made up of more women, since they traditionally bear the care of dependent persons.

-    Order TMS/397/2019 of 4 April 2010 amending Order TAS/2865/2003 of 13 October 2012 regulating the special agreement in the social security system (BOE 8-4-2019).

https: //www.boe.es/boe/dias/2019/04/08/pdfs/BOE-A-2019-5143.pdf

This rule makes amendments to the concept of the special agreement for employers and workers subject to collective redundancy procedures, which include workers aged 55 and over, in developing and implementing the legal rules governing that agreement laid down in the Thirteenth Additional Provision of the Consolidated Text of the General Law on Social Security,in order to adapt to the current legal rules governing collective redundancies contained in Article 51 of the revised text of the Workers’ Statute.

-    Royal Decree 257/2019, of 12 April, establishing the rules for the granting of special aid for adaptation of the port stevedoring sector (BOE 13-4-2019).

https: //www.boe.es/boe/dias/2019/04/13/pdfs/BOE-A-2019-5567.pdf

With the aim of working together with the principles of employment stability and improving company productivity, this standard regulates the granting of aid to older port stevedores meeting the requirements laid down in this Royal Decree, subject to the condition that they voluntarily terminate their employment contract with the corresponding Sociedades Anónimas de Gestión de Estibadores Portuarios ( Management Setevedors Societies)  or, as the case may be, the licence holder of the port goods-handling company or the Port Employment Centre to which they have entered.

The aid shall consist of the grant of a subsidy, equivalent to 70 % of the average wage perceptions of all the items over a period of 12 months preceding the date of submission of the application, until the worker reaches the standard retirement age and pay the social security contributions during that period, calculated on a basis of contribution equivalent to the average of the contribution bases of the worker for the 12 months immediately preceding the date of application for the aid.

-    Order TMS/513/2019 of 25 April 2010 amending Order TIN/866/2010 of 5 April 2010 governing the criteria which, in their role of cooperation with the social security system, must be followed by Mutual Societies of accidents at work and occupational diseases of the social security system and their joint institutions and establishments, in the management of treasury services contracted with financial institutions (Official State Gazette (BOE) No 10-5-2019).

https: //www.boe.es/boe/dias/2019/05/10/pdfs/BOE-A-2019-6883.pdf

Spain’s detailed report —

Report with reporting period: 31 December 2017.

Spain has ratified the following parts of the Code:

With regard to the request for information on the effect of the legal reforms carried out, it should be stated that the data available to fill in the information required under the different paragraphs of this report is 31 December 2017, the last year for which the necessary information is available to fill in the Annual Report.

PART II

HEALTH CARE

Article 9

A.    Paragraph (c) of prescribed categories of residents, comprising in total at least 50 % of the residents, is chosen.

B     All residents in Spain, who belong to the social security system or other social protection systems, are protected. Residents in Spain are also protected when they do not have sufficient resources.

C.III.Article 74. Title III.

The figure for section A indicates the residents protected by the National Health System.          

PART III

SICKNESS BENEFITS

Article 15

A.     Paragraph (a) is used for protected persons, in the prescribed category of employees, which form at least 50 per cent of all employees.

B.     All employees who are covered by the corresponding (General or Special) Scheme of the Social Security System are protected by this allowance.

C.     Article 74. Title I.

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 16

A. Article 65 has been used for the calculation of the benefit.

Article 65 Title I

A.    The calculation of the benefit is based on a daily contribution basis, which is the result of dividing the base of the previous month by the number of days to which that contribution corresponds. At this daily basis, in the case of a common disease and a non-occupational accident, a percentage of 60 % is applied, which is the daily rate of the benefit from day 4 to day 20. From day 21 the percentage applied is 75 %.

B.    The qualified male worker referred to in Article 65 (c) (6), that is to say, a male skilled male worker earning a wage equal to 125 per cent of the average gain of all protected persons, has been taking as a standard. The social security contribution basis coincides with that salary.

                                B. 1        The average gain of the protected persons was obtained through the Annual Labour Cost Survey carried out by the National Statistics Institute, which collects the amounts corresponding to ordinary payments, which refer to payments of a monthly nature, including one-off payments that are pro rata.

                                B. 2        The basic time for earning the earnings of a skilled worker corresponds to the average earnings for 2017.

C.   Amount of the average wage of the chosen male worker: EUR 2 375,72 per month, representing an annual amount of EUR 28 508,69 and a daily amount of EUR 79,19 (gross wage).

The net salary of the alleged lack of children is EUR 61,61/day or EUR 1 848,31/month (15.85 % of personal income tax — IRPF- and 6.35 % of social security contributions) amounting to an annual amount of EUR 22 179,76.

The net salary of the scenario with 2 children is EUR 64,30/day or EUR 1 929,09/month (12.45 % withholding tax on earnings — IRPF- and 6.35 % of social security contributions) amounting to an annual amount of EUR 23 149,05.

             Article 65. Title II.

       The type of beneficiary: man with wife and two children with a previous salary equal to that of point C of the previous title.

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

Calculation                basis: EUR 79,19/day

The daily allowance rates in gross and net terms, taking account of the deductions due to I.R.P.F (for a male married male married with a non-working woman and two children, 12.45 %) and 6.35 % for the worker’s social security contributions (corresponding to 4.7 % for common contingencies, 1.55 % for unemployment and 0.1 % for vocational training) are as follows:

E.    He is not entitled to family benefits in so far as he exceeds the income limit entitling him to that benefit.

F.    He is not entitled to family benefits by exceeding the income limit for entitlement.

G.   Percentage (D)/(C).

Article 65. Title V.

Beneficiary: a female paid woman with a earnings equal to that of the male worker qualified. For the calculation of the benefit in this situation it is considered that the recipient is a beneficiary without a child for the purposes of withholding tax.

D. amount of benefit.

G. percentages of the amount of the benefit in respect of the basic salary:

PART IV

UNEMPLOYMENT BENEFITS

Article 20

      The unemployment benefit protects the situation of those workers who, whilst being able and wanting to work, lose their jobs on a temporary or permanent basis, or have temporarily reduced their daily working hours from a minimum of 10 to a maximum of 70 %, with the corresponding reduction in wages.

Article 21

A.  Paragraph (a) of this Article is selected.

B.  Workers who find themselves in the situation described in Article 20 are protected by the unemployment benefit.

C.     Article 74. Title I.

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 22

A.  The rules in Article 65 have been used.

Article 65. Title I.

A.    The benefit is calculated on the basis that it is equal to the average contribution bases of the 180 days preceding the unemployment situation. On that basis 70 % of the benefits are paid between day 1 and day 180 and 50 % for those paid from day 181. There is a maximum amount of benefit, which if the worker does not have dependent children is 175 % of the monthly Income Index of Multiple Effects (IPREM) per month, increased by one sixth to the 13th month. This amount in 2017 is EUR 1 096,61/month.

For a worker with two children under the age of 26, in 2017, the cap was 225 % of the IPREM, plus one sixth, i.e. EUR 1 409,92 per month.

The duration of the benefit is based on previous contribution periods and varies between 120 days and 720 days.

B     The skilled worker taken as a reference worker under Article 65 (6) (c), that is to say, the worker whose earnings are equal to 125 per cent of the average earnings of all the protected persons.

The average gain of the protected persons was obtained through the Annual Labour Cost Survey carried out by the National Statistics Institute and which includes the amounts corresponding to total salary payments, including monthly payments, one-off payments that are pro rata, payments for periods or more than a month that are not calculated pro-rate and late payments.

The time basis for the calculation of the worker’s previous earnings corresponds to the average earnings for the year 2017.

C    Amount of the average salary of the chosen male worker: EUR 2 375,72 per month, representing an annual amount of EUR 28 508,69, and a daily amount of EUR 79,19 (gross wage).

The net salary of the scenario with 2 children is EUR 64,30/day or EUR 1 929,09/month (12.45 % withholding tax on earnings and 6.35 % of social security contributions), amounting to an annual amount of EUR 23 149,05.

Article 65. Title II.

D.   Monthly amount of benefit for the beneficiary, two children.

Gross wage level of the chosen worker: EUR 2.375,72 per month.

Amount of the net wage of the type of worker selected: EUR 1.929,09 per month.

The gross benefit would be 70 % of the calculation basis the first 180 days and 50 % of that base from day 181, i.e. EUR 1.663,01/month and EUR 1.187,86/month, respectively. However, the gross amount received during the first 180 days is EUR 1.409,92/month, because of the maximum ceiling indicated above (225 % of the IPREM).

The net benefit is calculated by deducting the social security contributions payable by the unemployed person (4.7 % of the worker) and the percentage of personal income tax (0 % for this worker unemployed with a wife who does not work and has two children).

E.   It is not entitled to family benefits by exceeding the income limit for entitlement.

F.   No entitlement to family benefits in excess of the income limit for entitlement.

G   . percentage of the benefit in respect of the standard salary.

Article 24

2.    In social security schemes covering this contingency, the duration of the benefit is dependent on the period of paid employment in the last six years preceding the statutory unemployment situation or the moment at which the obligation to pay contributions ceased, or, as the case may be, from the date on which entitlement to the previous unemployment benefit ceased, on the following scale:

                                                                          

                                                                PART V

OLD-AGE BENEFITS

Article 26

2.   Law 27/2011, of 1 August, establishes the normal retirement age at age 67 (65 years, if contributions have been made for at least 38 and a half years), starting in 2027, although a transitional period of increase from 65 to 67, starting on 1 January 2013, applies. Law 27/2011, as subsequently amended by Royal Decree-Law 5/2013, has also changed the early retirement scheme by providing for the possibility of taking early retirement, depending on the nature of the employee’s mutual benefit, whether the dismissal is voluntary or involuntary, according to the following rules:

·         From the age of 60, with reduction coefficients of the pension, for workers who had paid contributions to the Mutualismo laboral prior to 1 January 1967. The reduction coefficient of 8 % for each year of the retirement age will be lower if the has paid contributions for more than 30 years.

·         Up to four years before the normal retirement age, in the event of having paid contributions at least 33 years old and being in involuntary unemployment and registered as a job-seeker 6 months prior to the application for the old-age pension.

·         Up to two years before the normal retirement age, the case of voluntary retirement and at least 35 years’ paid contributions.

Article 26 (2) of the Code allows the retirement ageto be increased from 65 years if the number of residents who have reached the increased age is at least 10 % of the number of residents aged 15 or over. According to the population data resident in Spain, as of 1 January 2018, it is concluded that the proportion of persons over 65 years of age (8.959.493) among the population aged 15 to 64 years inclusive (30.720.388) is 29.16 %, thereby far exceeding the reference rate of 10 %.

3    There is the possibility of making a retirement pension compatible (flexible retirement), once the pension has been caused, and the fact that the pensioner has worked part-time between 75 % and 50 % of the full time (as from 17/3/2013), reducing the amount of the pension in inverse proportion to the reduction in working time. The retirement pension (partial retirement) may also be made compatible with part-time work, with or without a complementary relief contract, from 60 years of age — mutualist — or 61 years (gradually increasing until 63, in accordance with a transitional period until 2027), provided that they qualify for retirement pension with the exception of age.

      Royal  Decree-Law 5/2013 of 15 March 2012 on measures to promote the continuity of working life for older workers and promote active ageing also provides for the compatibility between retirement and employment and self-employment work, once the statutory retirement age has been reached, for workers who have acquired long periods of employment, with the possibility of combining employment on a full-time or part-time basis (with limited social contributions due to temporary incapacity and occupational risks, as well as special solidarity contribution of 8 %) and receiving of 50 % of the pension (at present 100 % of the pension can be received provided that there are subordinated workers).

Article 27

A.    Option a)

       B. Employed and self-employed persons who cease work and fulfil the following conditions may be beneficiaries of a retirement pension:

­   Have completed 15 years of insurance, of which at least 2 must be included in the last 15 years preceding the date of retirement.

­   In 2017, it has to be taken to 65 years and 5 months, or 65 years and 36 years and 3 months, and to cease work. There is a possibility of early retirement from 60 to 61 years with reducing coefficients in the form indicated above.

C. (i) Article 74. Title I

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 28

A.  Article 65 is used.

Article 65.Title I.

A.   The calculation basis for 2017 is the average of the worker’s contribution bases in the 20 years preceding the month prior to the materialisation of the risk. These bases are updated except in the past two years, depending on the evolution of the Consumer Price Index.

The amount of the pension is calculated by applying to the calculation basis a percentage according to the number of years of contributions. At the rate of 35 years and 6 months’ contribution is 100 %.The percentage is variable according to the following scale:

YEARS	PERCENTAGE OF THE BASIS OF ASSESSMENT
For 15 listed	50 %
During the years 2013 to 2019	For each additional contribution month between 1 and 163, 0.21 % and for the following 83 months 0.19 %
During the years 2020 to 2022	For each additional contribution month between 1 and 106, 0.21 % and for the following 146 months 0.19 %
During the years 2023 to 2026	For each additional contribution month between 1 and 49, 0.21 % and for the following 209 months 0.19 %
From Year 2027	For each additional contribution month between 1 and 248, 0.19 % and for the following 16 months 0.18 %

At the age of 65, the amount of the pension paid is 100 % when calculated with 35 years and 6 months of contribution

The possibility of early retirement from 60/61 years means that the amount of the pension is reduced by 6 and 8 percentage points (depending on the years of contribution and the voluntary nature of early retirement) for each missed year to reach the standard retirement age.

As from 1 January 2016, where a woman who has had 2 or more children, biological or adopted, is the beneficiary of the retirement pension, a maternity allowance consisting of an additional percentage to the amount of the pension calculated in accordance with the preceding paragraphs applies. That percentage shall be 5 % in the case of two children, 10 % with three children and 15 % in the case of four or more children.     

B.   The male skilled worker who has been taken as a reference for the purposes of Article 65 (c) (6), that is to say that he earns a wage equal to 125 per cent of the average earnings of all the protected persons.

B.1.b) The average gain of the protected persons has been obtained through the Annual Labour Costs Survey carried out by the National Institute of Statistics and collects the amount corresponding to ordinary payments, which refer to monthly payments, including one-off payments that are pro rata.

B.2.     the time basis for calculating the qualified worker’s previous gain corresponds to the average earnings for the year 2017.

C    Amount of the average salary of the chosen male worker: EUR 2.375,72 per month, representing an annual amount of EUR 28.508,69 (gross wage).

The net salary in the case of the standard worker with no children is EUR 61,61 /day or EUROS 1.848,31 /month (15.85 % withholding for personal income tax and 6.35 % of social security payments) giving an annual amount of EUR 22.179,76.

Article 65.Title III.

D.   Use is made of Article 29.1. The beneficiary is a worker who has paid contributions for 30 years and has reached the age of 65. In accordance with the provisions of Law 27/2011 and Royal Decree-Law 5/2013, it would not be able to retire at 65 years and 30 contributions, but with 65 years and 5 months (30 contributions), so that the amount of the retirement pension will be 87.46 % of the basic amount.

The Regulatory base for the calculation of the pension has been calculated as the average of the contributions for the last 20 years applicable in 2017 and the amount for the reference beneficiary is 2.039,42 Euros.

The gross amount of the pension is EUR 1.783,68 per month, which in 14 paid annual payments amounts to EUR 24. 971,52 per year for a pension that takes place on 31 December 2017.

The net amount of the pensionis EUR 21.368,13.(personal income tax with hold for a married pensioner:14,43 %).

E.   It is not entitled to family benefits because it exceeds the income limit.

F.    It is not entitled to family benefits because it exceeds the income limit.

G.   Percentage of pension in respect of basic salary:

Article 65.Title v.

Beneficiary: a female salaried woman with a earnings equal to that of the male worker, who has worked for 30 years and has reached the age of 65 and 5 months, since, as stated above, she would not be able to retire, but to 65 years and 5 months (30 years of contributions paid).For calculation of the pension in this situation, it is considered that the recipient is a beneficiary without a child for the purposes of withholding tax.

An average wage of EUR 2.375,72 per month or EUR 28.508,69 per year (gross salary).

Net average salary: EUR 22.179,76 per year

D.   The annual gross amount of the pension is EUR 24.971,52.

Annual net amount of pension EUR 21.368,13.(personal income tax deduction: 14.43 %)

G.   Percentage of pension in respect of basic salary:

B. This paragraph has not been used.

C. Article 65 is used for uprating retirement benefits.

Article 65.Title VI.

1.     Retirement pensions have been revalued to 0.25 % as a result of the application of Law 23/2013 of 23 December 2007 regulating the factor of sustainability and the social security pension index, which establishes the aforementioned pension revaluation index (PRI), applicable every year from 2014 to 2017, to all contributory social insurance pensions. According to the provisions of this standard, the application of the IRP may not lead to an annual increase in pensions of less than 0.25 % or more than the percentage change in the index of consumer prices in the previous annual period plus 0.50 %, the application of the review clause to compensate for the difference between the envisaged CPI and the actual CPI cannot be allowed.

2.    

(1) Base 2016.

3

Article 29

2. use is made of paragraphs 1 and 2 of this article.

Reference beneficiary with a statutory retirement pension basis of EUR 2.039,42.

-       For 30 years of contributions and for 65 years and 4 months of age it is a percentage of the 87,46 % of the regulatory base.

Pensionamount: EUR 1 783,68/month.

-       For 15 years of contributions and for 65 years and 5 months of age it is a percentage of the 50 % basis.

Pensionamount: EUR 1 019,71/month.

In addition to the abovementioned contributory retirement pensions, non-contributory retirement pensions are granted when they have not previously paid contributions or do not fulfil the minimum period required, subject to the following conditions:

-          Not be less than 65 years of age.

-          Be legally resident on Spanish territory and have been residing for at least 10 years after the age of 16, of which 2 must be consecutive and immediately preceding the date of the pension application.

-          They do not have an adequate income or income. Insufficient income or income is deemed to exist where the total income of the unit of co-habitation does not exceed certain limits on the accumulation of resources, which are based on the number of cohabitants and the number of relatives in the ascending line/descending line (in the case of a single beneficiary without the progeny and ascendants, this limit equals the amount of the benefit which is EUR 5.164,60 in 2017).

 PART VI

ACCIDENT AT WORK AND OCCUPATIONAL DISEASE

Article 32

      Types of permanent incapacity due to accidents at work and occupational diseases which may give rise to entitlement to benefits:

-       Partial permanent incapacity for the usual occupation. This is defined as an incapacity that is less than Total Incapacity, but which causes the worker to loose at least 33 % in his normal performance for his profession, without preventing him from carrying out the essential tasks of the worker.

-       Total permanent incapacity for the normal occupation. This is an incapacity which prevents the worker to perform the essential tasks of his/her profession, nevertheless he/she can engage in another occupation. There is a qualified total invalidity when the worker is 55 or more years old and does not find work compatible with his/her physical state.

-       Total permanent incapacity for work. It is that incapacity, which completely prevents the worker to engage to any profession or trade.

-       Great Invalidity. It is the situation of a worker affected by a permanent disability which, as a result of anatomical or functional losses, requires another person to carry out the essential acts of life.

      For survivor’s benefits, the widow’s pension is granted regardless of whether the widow works or has his own economic resources.

Article 33

      A.   All employees who are covered by the corresponding (general or special) scheme of the social security system are protected by this provision.

C.   Article 74. Title I.

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 34

      A.   The health benefits are the same as those described in Part II above.

      B. health and pharmaceutical services are free of charge for recipients of benefits arising from accidents at work and occupational diseases.

      C.  In cases of accidents at work and occupational diseases, the health care of the social security system focuses in particular on physical rehabilitation in order to achieve a full professional recovery of the worker.

Article 35

The National Health System and the Mutual Societies Collaborating with Social Security carry out the professional rehabilitation of the worker in order to adapt them for appropriate work to handicapped persons by accident at work or occupational disease.

Article 36

A. Article 65 has been used for the calculation of the benefit.

B.I.

Article 65. Title I.

A.   The pension basis for the cases of total permanent incapacity for the normal occupation, absolute permanent incapacity for all work, and Grand Invalidity, is calculated on the full daily wage of the day of the accident (including ordinary payments, and the apportionment of other items such as extraordinary payments, seniority, earnings, or additional earnings).

B    . the reference worker has been taken as a reference worker under Article 65 (6) (c), that is to say, the worker earns 125 per cent of the average earnings of all the protected persons.

B.1.b    The average gain of the protected persons was obtained through the Annual Labour Costs Survey carried out by the National Statistics Institute and collecting the amounts corresponding to total payments, including monthly payments, one-off payments that are pro rata, payments of maturity greater than one month without apportioning to and late payments.

B.2.      the time basis for calculating the qualified worker’s previous gain corresponds to the average salary for the year 2017.

C.   Amount of the average wage of the chosen male worker: EUR 2.375,72 gross per month, amounting to EUR 28.508,69 per month.

The net salary of the scenario with 2 children is EUR 64,30/day or EUR 1.929,09/month (12.45 % withholding tax on earnings and 6.35 % of social security) amounting to an annual amount of EUR 23.149,05.

Article 65.Title II.

The type of beneficiary: male with wife and 2 children.

D    Amount of benefit in basic time.

Basis of assessment: EUR 2.375,72 per month.

Use has been made of Article 57(1).

Pensions for permanent incapacity in the degree of Absoluta or Grand Invalidity are not subject to taxation.

E. It is not entitled to family benefits because it exceeds the income limit.

F.  It is not entitled to family benefits because it exceeds the income limit.

G.  Percentage representing wage benefit.

Article 65.Title IV.

Beneficiary: Widowed with 2 children.

D.   Amount of benefit during the basic time: 52 % or 70 % of the regulatory basis of the deceased according to the level of compliance with the established income limits and the existence of family expenses. In the present case, it would be entitled to 52 % of the Regulatory Base, because it exceeds the established income limits. It should also be borne in mind that, as from 1 January 2016, a maternity supplement of 5 % of the pension (2 children) is recognised.

                                                                                                                        Basis for the account taken by the deceased: EUR 2.375,72/month.

Gross amount of the widow’s pension: EUR 1.297,15/month.

E. It is not entitled to family benefits because it exceeds the income limit.

F. It is not entitled to family benefits because it exceeds the income limit.

G Percentage of widow’s benefit, relative to salary.

Article 65.Title v.

Beneficiary: a female paid woman with a earnings equal to that of a male skilled male worker.

For the calculation of the benefit in this situation, it is considered that the recipient is a beneficiary without a child for the purposes of income tax. Gross wage EUR 2.375,72/month.

The net salary of the alleged lack of children is EUR 61,61/day or EUR 1.848,31/month (15.85 % withholding tax on earnings and 6.35 % of social security) amounting to an annual amount of EUR 22.179,76.

Calculation basis: EUR 2.375,72/month.

D.   The amount of the benefit.

G   Percentage of pension amount compared to salary.

Article 65.Title VI.

1    Pensions for incapacity due to accidents at work or occupational diseases have been revalued to 0.25 % in 2017, as a result of the application of Law 23/2013 of 23 December 1998 regulating the factor of sustainability and the social security pension index, which establishes the aforementioned pension revaluation index (PRI), applicable on an annual basis from 2014 to 2017, to all contributory social insurance pensions. According to the provisions of this standard, the application of the IRP may not lead to an annual increase in pensions of less than 0.25 % or more than the percentage change in the index of consumer prices in the previous annual period plus 0.50 %, the application of the review clause to compensate for the difference between the envisaged CPI and the actual CPI cannot be allowed.

2

(1)2016 base.

3

C.   The partial permanent incapacity for the normal occupation does not give rise to any entitlement to a periodic benefit. The benefit consists of a lump-sum of 24 monthly payments on the basis of the temporary incapacity.

D.   In addition to the single payment allowance for partial permanent disability, in the event of invalidity to the full degree, the periodic allowance may exceptionally be replaced by a single payment, provided that the worker is under the age of 60 and is requested within three years from the date of termination, in accordance with the following scale:

— invalid under 54 years of age: 84 monthly payments.

— invalid of 54 years or more: from 72 monthly payments at the end of 54 to 12 monthly instalments at up to 59 months in descending order of 12 monthly instalments per year.

PART VIII

MATERNITY BENEFITS

Article 48

A. Option a)

B  Maternity benefits are payable to woman who are affiliated, or on a similar situation to affiliation, and who have a minimum contribution period of 180 days within the 7 years immediately prior to the confinement or date of the administrative or judicial decision on placement or of the court order which constitutes the adoption, in the case of female workers older than 26 years. If you are between 21 and 26 years old, you must have paid contributions for 90 days and if you are under the age of 21, you do not need a minimum contribution period.

Since 2007, there has also been a paternity leave which, in the cases of both biological paternity and adoption and fostering, was recognised for a duration of 13 days, which was later extended to four weeks (Law 9/2009 of 6 October), but its entry into force was delayed and its effective implementation became effective on 1 January 2017.

As from 1 January 2016, a maternity supplement consisting of an additional percentage to the amount of the pension shall be applied to the beneficiary of retirement, disability and widow’s pensions. That percentage shall be 5 % in the case of two children, 10 % with three children and 15 % in the case of four or more children.                                                                                  

C. (i) Article 74. Title I.

	Male	Women	Total
A. Number of employees protected ('000):
I. under the General Scheme	7.693,3	7.375,5	15.068,8
II.Under Special Procedures:	42,1	5,4	47,5
— Special scheme for Maritimee Employees	39,9	5,2	45,1
— Special system for coal mining	2,2	0,2	2,4
III.TOTAL	7.735,4	7.380,9	15.116,3
B. Total number of employees	7.735,4	7.380,9	15.116,3
C. percentage of total protected employees (A.III) in total (B)	100 %	100 %	100 %

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 50

A. Article 65 has been used for the calculation of the benefit.

B.I.

Article 65.Title I.

A.   The calculation of the benefit is carried out on a daily basis, which is the result of dividing the contribution basis of the previous month, by the number of days to which that contribution corresponds. A percentage of 100 % is applied to that calculation basis in order to obtain the amount of the benefit.

B. a qualified   worker who has been taken as a reference for the purposes of Article 65 (c) (6), that is to say that he earns a wage equal to 125 per cent of the average earnings of all the protected persons.

B.1.b)     The average gain of the protected persons was obtained through the Annual Labour Cost Survey carried out by the National Statistics Institute, which includes the amount corresponding to ordinary payments, on a monthly basis, including extraordinary payments which are pro rata.

B.2.        The time basis for calculating the profit of the qualified worker corresponds to the average earnings for the year 2017.

C    Amount of the average salary of the chosen male worker: EUR 2.375,72 per month, representing an annual amount of EUR 28.508,69 and a daily amount of EUR 79,19.

The net salary of the two dependent children is EUR 64,30/day or EUR 1.929,09/month (12.45 % withholding tax on earnings and 6.35 % of social security) amounting to an annual amount of EUR 23.149,05.

Article 65. Title V.

Beneficiary: female paid with two children, with earnings equal to that of male worker.

D Amount of benefit.

G.   Percentage of the amount of the gross and net allowance in relation to the salary: (the obligation to pay contributions remains available during the period of maternity leave).

Article 51

A minimum contribution period of 180 days within the seven years immediately prior to childbirth is required. If that contribution period is not reached, a non-contributory benefit of 42 days is recognised.

Article 52

1   The medical benefits referred to in Article 49 are granted for the duration of the contingency.

(a)   The duration of maternity allowance is 16 weeks, which may be extended in the case of multiple births in 2 weeks, plus each child from the second and in the case of children with disabilities.

(b)   The duration of maternity leave coincides with that of maternity allowance. In addition, the period of 3 years following the date of birth is considered as a contribution period in the case of parental leave, which will be considered for the purposes of the recognition of various social security benefits: retirement, disability, death and survival, etc. When the father and mother work, only one of them may exercise this right.

2. The benefit may be suspended where it has been fraudulently obtained (Article 68, d).

 PART IX

INVALIDITY BENEFITS       

Article 54

Types of permanent disability that may give rise to entitlement to regular benefits:

-          Total permanent incapacity for the usual occupation. A disability that keeps the worker from performing all main tasks in his or her profession, as long as the worker is able to take up a different professions, is provided that he/she can engage in another occupation. There is a qualified total invalidity when the worker is 55 years old and does not find work compatible with his/her physical state, representing an increase of 20 % on the regulatory basis.

-          Absolute permanent incapacity for all types of work. That which absolutely disables a worker to perform any work or trade.

-          High degree of invalidity or Serious Disability. A situation suffered by a permanently disabled worker that, as a consequence of anatomical or functional losses, needs the care of a third person for the most basic acts of life, such as getting dressed, moving about, eating, etc.

Article 55

      A.   Paragraph (a) is used regarding protected persons in the class of employees who make up at least 50 per cent of all employees.

      B . all employees who are covered by the corresponding (general or special) scheme of the Social Security System are protected by this provision.

       c.        Article 74.Title I.

Source: Ministry of Employment and Social Security

Reporting date: 31-XII-2017. Data in thousands of workers.

Article 56

A. Article 65 has been used for the calculation of the benefit.

Article 65.Title I.

A.    The basis for calculating the permanent invalidity benefit is derived from a different form according to the origin of the invalidity:

— Incapacity resulting from non-occupational illness. The basis for calculation is the quotient obtained by dividing by 112 the contribution bases of the person concerned during the 96 months immediately preceding the month before the materialisation of the risk. If the contribution period required is less than 8 years, that basis is obtained by dividing the sum of the monthly contributions bases corresponding to the minimum period required by the number of months to which those bases relate and by multiplying the divisor by the ratio 1,1666.

— Incapacity due to accident not related to work. The basis of assessment shall be the ratio of dividing by 28 the sum of the contribution bases of the worker, for an uninterrupted period of 24 calendar months, chosen by the person concerned within the 7 years immediately preceding the date on which the right is acquired.

For the calculation of the benefit, different percentages are applied to the basis of the degree of incapacity recognised:

·         Total permanent disability by 55 %, which increases by 20 percentage points for over 55 years that do not work.

·         Absolute permanent disability not exceeding 100 %.

·         For the Great invalidity (also called Serious Disability or Major Disability), there is an additional supplement to the amount of the permanent incapacity pension, which is the result of the sum of 45 % of the minimum contribution base under the general scheme and 30 % of the last contribution base of the worker (the minimum amount of that supplement is 45 % of the permanent invalidity pension).

·         In the case of benefits which have arisen since 1 January 2016, a maternity allowance consisting of an additional percentage to the amount of the pension shall be applied to the recipient of the invalidity pension who has had 2 or more children, biological or adopted. That percentage shall be 5 % in the case of two children, 10 % with three children and 15 % in the case of four or more children.                                                                                                   

B. the reference worker who has been taken as a reference is that of Article 65 (c) (6), that is to say that he earns a wage equal to 125 per cent of the average earnings of all the protected persons.

B.1.b The average gain of the protected persons was obtained from the Annual Labour Cost Survey of the National Statistics Institute and collecting the amounts corresponding to ordinary payments which relate to payments of a monthly nature, including one-off payments that are pro rata.

B.2. The time basis for the calculation of the worker’s previous earnings corresponds to the average earnings for the year 2017.

C. gross amount of the average salary of the chosen male worker: EUR 2.375,72 per month, representing an annual amount of EUR 28.508,69.

The net salary of the alleged lack of children is EUR 61,61/day or EUR 1.848,31/month (15.85 % withholding tax on earnings and 6.35 % of social security contributions), amounting to an annual amount of EUR 22.179,76.

The net salary of the scenario with 2 children is EUR 64,30/day or EUR 1.929,09/month (12.45 % withholding tax on earnings and 6.35 % of social security contributions), amounting to an annual amount of EUR 23.149,05.

Article 65.Title II.

The type of beneficiary: male with wife and two children.

D. Value of the benefit attributed in the basic time. For the purposes of determining the net pension, it is necessary to consider that the pensions of incapacity at the grade of Absoluta or Grand Invalidity are not subject to taxation.

— By common disease. Basis of assessment: EUR 2.057,16 per month.

-     For accidents outside the workplace. Basis of assessment: EUR 2.035,37 per month.

Degree of incapacity	Amount annual gross	Withholding tax on income tax	Amount annual net
Total incapacity (55 % BR)	15.672,33	0	15.672,33
Total incapacity (75 % BR)	21.371,36	5,75	20.142,51
Absolute incapacity	28.495,15	Free	28.495,15
Major disability	41.506,00	Free	41.506,00

E. It is not entitled to family benefits because it exceeds the income limit.

F.  It is not entitled to family benefits because it exceeds the income limit.

G. Percentage of benefit in respect of basic salary, in the case of a common disease:

Degree of incapacity	Gross		On a net basis
Total incapacity (55 % BR)	55,56		68,43
Total incapacity (75 % BR)	75,77		87,77
Absolute incapacity	101,02		124,41
Major disability	146,66		180,62

— percentage representing the benefit in the case of a non-work accident:

Degree of incapacity	Gross		On a net basis
Total incapacity (55 % BR)	54,97		67,70
Total incapacity (75 % BR)	74,96		87,01
Absolute incapacity	99,95		123,09
Major disability	145,59		179,30

Article 65.Title V.

Beneficiary: a female paid woman with earnings equal to that of the male worker.

For the calculation of the benefit in this situation, it is considered that the recipient is a beneficiary without a child for the purposes of withholding tax.

Gross amount of salary EUR 2.375,72 per month, or EUR 28.508,69/year.

Net salary (no child): EUR 1.848,31/month or EUR 22.179,76/year.

D. Amount of benefit.

— By common disease. Calculation basis: EUR 2.057,16.

Degree of incapacity	Amount annual gross	Withholding tax on income tax	Amount annual net
Total incapacity (55 % BR)	15.840,10	5,87	14.910,29
Total incapacity (75 % BR)	21.600,14	10,70	19.288,92
Absolute incapacity	28.800,18	Free	28.800,18
Major disability	41.811,03	Free	41.811,03

— Not at work. Calculation basis: EUR 2.035,37/month.

Degree of incapacity	Amount annual gross	Withholding tax on income tax	Amount annual net
Total incapacity (55 % BR)	15.672,33	5,68	14.782,14
Total incapacity (75 % BR)	21.371,36	10,56	19.114,55
Absolute incapacity	28.495,15	Free	28.495,15
Major disability	41.506,00	Free	41.506,00

G —  Percentage of the amount of the benefit in respect of basic pay in the case of a common disease.

—   percentage representing the benefit in the case of a non-occupational accident.

B. This paragraph has not been used.

C. Article 65 is used for the revaluation of invalidity benefits.

Article 65. Title VI.

1.  permanent invalidity pensions have been revalued to 0.25 % in 2017, as a result of the application of Law 23/2013 of 23 December 2011 regulating the factor of sustainability and the index for the revaluation of the social security pension scheme, which establishes the aforementioned pension revaluation index (PRI), applicable every year from 2014 to 2017, to all contributory social insurance pensions. According to the provisions of this standard, the application of the IRP may not lead to an annual increase in pensions of less than 0.25 % or more than the percentage change in the index of consumer prices in the previous annual period plus 0.50 %, the application of the review clause to compensate for the difference between the envisaged CPI and the actual CPI cannot be allowed.

2

(1)  2016 base.

3

Period considered		Absolute incapacity pension (common disease)		Absolute incapacity pension (non-occupational accident)
	A. Pension at 31.12.2016		2.082,42	2.036,06
	B. Pension at 31.12.2017		2.087,62	2.041,15
	C. Percentage B/A		0,25	0,25

Article 57

     

1.    Where incapacity is justified by a non-occupational disease, the prior contribution period required in 2017 depends on the age of the worker:

—   Under 31 years of age: the third part of the time which elapsed between the date of 16 years and the date of the event giving rise to the pension.

—   With 31 or more years: one quarter of the time elapsed between the age of 20 and the age at the date of the event giving rise to it, with a minimum of five years. At least one-fifth of the required contribution period shall be within the last 10 years.

            Where the incapacity arises from an accident other than an accident at work, no prior period of contribution is required.

            Paragraphs 1 and 2 of this Article are used.

      2.   In the case of a worker’s incapacity for work due to non-occupational illness, the calculation of the basis for the calculation of the pension is made on the basis of the monthly contributions for the last 8 years. If, because of the age of the worker, the minimum period required is lower, the calculation of the regulatory basis is done in a similar way to the minimum period required (sum of the monthly contribution bases updated with the CPI to month 25 preceding the materialisation of the risk, divided by the product ‘number of months x 14/12’).

In the event of incapacity for work caused by an accident not in employment, as no of a prior contribution period is required, the benefit is in principle equal to Article 57 (1) (a) and (2) (a).

In addition to the contributory invalidity pensions listed above, non-contributory pensions are granted without a need for a prior insurance contribution, subject to the following conditions:

-          Be older than 18 years and under the age of 65.

-          They must be legally resident in Spain and have been resident for 5 years, 2 of which must be consecutive and immediately preceding the date of the pension application.

-          Have a degree of disability or illness of a level equal to or greater than 65 %.

-          They do not have an adequate income or income. Insufficient income or income is deemed to exist when the total income of the person concerned is less than the annual amount of the benefit (of EUR 5 164,60 in 2017).

Article 58

The invalidity benefit is granted throughout the duration of the contingency and may be reviewed by changes in the degree of incapacity recognised. However, permanent incapacity pensions will be referred to as retirement pensions when the beneficiaries meet the standard retirement age (at least 65 years), without this implying a change in the terms of the benefit that is being collected.

The benefit may be terminated if a medical review identifies a recovery.

PART XII

COMMON PROVISIONS

Article 70

The content of this Annex relates to the completion of the provisions of Part XIII (common provisions), Article 71 of the form of memory of Convention No 102 on Social Security (minimum standard).The figures relate to the year 2017, the last clearance available and the amounts of the contributions paid by Spain to the parties, and the level of contributions made by the protected employees.

Therefore, non-contributory retirement and invalidity pensions, family protection benefits, health care and social services, which are universal in character and financed by State contributions under the Law on Social Security Consolidation and Rationalisation, which prescribes the financial flows of the Social Security System so that the contributory benefits are financed mainly through social contributions, while the State’s contribution is projected with a clear delimitation to cover health care and non-contributory benefits, depending on the nature of one or other, and the specific contribution allocated to each of them is technically affected.(retirement, invalidity, protection of the family, etc.).Since 2013, the State has taken over the full financing of the pension supplement, following which the Toledo Pact’s first recommendation on the separation and clarification of sources of financing has been complied with, within the deadline laid down (1/1/2014) in the fourteenth transitional provision of the General Social Security Act, as well as the Twelfth Additional Provision of Law No 27/2011, which has a bearing on the ‘special interest in meeting the financing commitments for minimum pension supplements’.

On the otherhand, in the field of health and social services, reforms produced in the financing of the Autonomous Communities as a result of the new system of the Agreement of the Fiscal and Financial Policy Council of 27 July 2001 are intended to secure the resources needed by those communities which affect the services transferred and which have a bearing on health and social services. On the basis of that agreement, the funding will be financed by the Autonomous Communities themselves with the proceeds from the taxes transferred. As a result, the appropriations which were traditionally booked in the social security system budgets for these items disappear from the 2002 financial year, both in terms of expenditure and income.

In the contributory benefits, the funding comes from social contributions which are distributed between employers and employees and that in the General Scheme and in 2017, the worker is credited with 4.70 % of his contribution base and the employer contributes 23.6 % of that basis. The contribution bases correspond to the wages actually earned, but with the application of maximum and minimum ceilings according to professional categories. Those ceilings for 2017 were EUR 3.751,2 per month and EUR 825,6 per month respectively.

There is a special branch for accidents at work and occupational diseases, where premiums to cover this contingency are counted as quotas and are financed exclusively by the employers, depending on the activities carried out by those workers and are therefore not included in the information provided.

The figures for 2017 relating to each of the parties that have been ratified by Spain are as follows:

EUR million

Source:   economic and Financial Report to the Social Security budget, Accounts and Balance sheets of the Ministry of Employment and Social Security.

(1)           For methodological change, the figures refer to 2016 and include the income derived from unemployment (SEPE) and from the Fondo de Garantía Salarial.

(2)           In Spain the contribution rate is unique and covers all benefits. The contributions of protected employees for these benefits are EUR 16.292.54 million.

Inaccordance with Article 74 of the European Code of Social Security, the Government Committee in its document of 13-17 May 2019 of the 139^th meeting, which contains the draft resolutions on supervision in the application of the European Social Security Code and its Protocol, requests Spain to include in the next annual report explanatory information relating to Articles 20, 68, 34, 36 and 38 of the Code; in  this regard, the information requested is provided below:

Ø  Part IV (Unemployment benefit), Article 20 of the Code. Definition of suitable employment: The Committee requests the Government to clarify the specific criteria used by the State Public Employment Service in determining the ability of the employment or training offered to job-seekers, highlight in particular those referring to education, prior professional experience of the jobseeker, level of pay of the new job, and maximum tax time.

In relation to Article 20 of the Code (Unemployment benefits), it should be noted that, in accordance with Article 301 of the Consolidated Text of the General Social Security Act (TRLGSS), approved by Royal Legislative Decree 8/2015 of 30 October, it is understood as being suitable employment:

a)    the job demanded by worker,

b)    the one that corresponds to the usual proffession,

c)    keeping them in line with their physical and training skills and, in any case,

d)    which corresponds to the last employment activity provided that its duration would have been equal to or longer than three months,

e)    other employments which, in the view of the public employment service, may be carried out by the worker, if one year has elapsed since the benefits are received continuously.

To that end, the Law provides that, in order for the employment relationship to be classified as appropriate, account shall be taken of the duration of the contract of employment, indefinite or temporary, or of working time, whether full-time or part-time.

Other characteristics that must be met by the job in order to be considered as suitable employment are that the employment offered is situated:

a)     in the worker’s usual place of residence, or

b)     in another place situated within a radius of less than 30 kilometres from the place of habitual residence, unless the worker provides evidence that:

-         the minimum duration of the commute is more than 25 % of the duration of the daily working day, or

-         the cost of commuting means spending more than 20 per cent of the monthly salary;

c)     in another location, where the worker has the possibility of suitable accommodation at the place of new employment.

From the point of view of the remuneration factor, in order to understand that the job is appropriate, it must give rise to a salary equivalent to that applicable to the post offered, irrespective of the amount of the benefit to which the worker is entitled, or even if it is a matter of social collaboration. In addition, the Law states that: The wages corresponding to the job so that it is considered appropriate may not under any circumstances be lower than the minimum wage after deduction of the travel costs.

Finally, Article 301 TRLGSS adds that, for the application of the above paragraphs, the competent public employment service in the territory concerned shall take into account the professional and personal circumstances of the unemployed person, as well as the reconciliation of his family and work life, the specified job position, the nature of the post offered, the existence of means of transport for the posting and the characteristics of the local employment markets.

Ø  Article 68 of the Code. Suspension of benefit: The Committee requests the Government to provide compliance with the following questions:

(1)How the assignment of job seekers to social collaboration works is carried out by the State Public Employment Service in practice.

The allocation of social collaboration jobs to jobseekers benefiting from unemployment benefits is not the responsibility of the Servicio Público de Empleo Estatal (SEPE) (Public State Employment Service) but the public employment services of the Autonomous Communities.

The regulation of social collaboration works is laid down in Articles 38 and 39 of Royal Decree 1445/1982 of 25 June 2010 regulating various measures to promote employment. In practice, in accordance with the provisions of Article 38 (2) of the abovementioned provision, public administrations are required to apply to the relevant employment offices for unemployed workers who are in receipt of the unemployment benefits they need, with an indication of their specialties or categories. The Employment Offices will select the unemployed workers required to meet this request.

Once the worker has been assigned to the social collaboration work, it is hereby certified by the SPEE to the public administration in which the worker will provide his cooperation with the amount of the basis for the contributory benefit to the effect that this amount of the benefit received by the worker is to be paid up to that amount.

(2)On what grounds the jobseekers concerned can refuse to participate in such works.

The current legislation does not specify the reasons why individuals receiving unemployment benefits may refuse to participate in the work of social collaboration. Article 25 (4) (b) of the consolidated text of the Law on Infringements and Penalties in the Social Order (LISOS), approved by Royal Legislative Decree 5/2000 of 4 August, merely typifies as serious offense the refusal to participate in social work unless there are grounds for doing so. However, the competent public employment services in the territory are those which, on a case-by-case basis, analyse in each individual case whether the justified cause alleged by the worker relieving him of the imposition of a penalty is present.

(3)What pay they are entitled to a suspicious act.

Article 38 (4) of Royal Decree No 1445/1982 provides that workers involved in the execution of works, works or services referred to in the number one of this article are entitled to receive the corresponding unemployment benefit or subsidy under the SPEE. The general government shall, for as long as such work has been carried out, supplement the benefit or subsidy up to the total amount of the basic amount for calculating the contributory benefit, which he has already received or which have exhausted before receiving the allowance; in any event, 100 by 100 of the interprofessional minimum wage shall be guaranteed at any given time.

Article 39 (1) (d) of the same provision provides that the public authorities which apply for such workers must prove that they have undertaken to pay to the employees the difference between the unemployment benefit or unemployment allowance and the amounts referred to in the preceding paragraph and the costs which the workers have to make.

(4)whether they can be assigned to social collaboration works already during the first 13 weeks of unemployment protected by the Code. The Government is requested to provide statistics on the number of jobseekers required to take part in social collaboration works per year in the period since the inception of this scheme

The Spanish legislation does not set any limits in this respect, so that workers could actually be assigned to work on social collaboration as soon as the entitlement to unemployment benefits is recognised.

The following table shows the number of social partnership booklets communicated with applicants receiving benefits, disaggregated by Autonomous Community of temporary social collaboration work, in the period 2017-2019 (up to 30-04-2019).

ID.Autonomous Community Autonomous Community	The Autonomous Community of the contract	2017	2018	2019 (UNTIL 30/04/2019)
		No. in social partnership	No. in social partnership	No. in social partnership
1	ANDALUCIA	250	302	83
2	ARAGON	4	0	0
3	PRINCIPALITY OF ASTURIAS	193	95	20
4	BALEARIC ISLANDS	5	2	3
5	CANARIAS	64	23	0
6	CANTABRIA	14	14	4
7	CASTILE-LA MANCHA	104	1.112	1.057
8	CASTILE-LEÓN	8	6	0
9	CATALONIA	143	131	34
10	COM.VALENCIANA	198	244	104
11	EXTREMADURA	33	18	6
12	GALICIA	0	0	0
13	COM.OF MADRID	191	134	58
14	REGION OF MURCIA	125	83	13
15	COM.NAVARRA	0	0	0
16	PAIS VASCO	0	0	0
17	RIOJA	0	0	0
18	CEUTA	170	162	0
19	MELILLA	0	0	0
Total		1.502	2.326	1.382

Ø  Part VI (Employment injury benefit), Article 34 of the Code. Medical care benefits: The Committee ask the Government to clarify:

A:

(1)Whether the special branch for accidents and occupational illness funded exclusively by the employers contributions is still financing the provision of medical care benefits to victims of employment injury

Pursuant to (3) (a) (2), in conjunction with Article 109 (3) (b) (1), of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015 of 30 October (TRLGSS), all benefits resulting from occupational contingencies, therefore including health care, are of a contributory nature and will be financed by contributions, as well as other amounts of income such as surcharges, fines and incomes. In other words, those provisions provide the contributory nature of all benefits arising from occupational contingencies.

(2) to what extent the delivery of medical care benefits due to an employment injury is now guaranteed as part of the care and services provided by the National Health System (NHS);

The necessary health care, including that arising from a professional contingency, is fully guaranteed by the following legislation[1]:

• Spanish Constitution: Article 43.1 of the Spanish Constitution recognises the right to health protection. It is a guiding principle of social and economic policy, and it is the responsibility of the public authorities to organise and protect public health through the necessary services and services.
• Recast of the LGSS.(Decree 2065/1974, of 30 May), Chapter IV of Title II remains in force as it has not been included in the sole repealing provision (a) (2) of the RDOG 1/1994 of 20 June.
• Law 14/1986 of 25 April 1986, the General Health Act

·         Royal Legislative Decree 8/2015 of 30 October 1987 approving the recast General Social Security Act, stressing in Article 42 (1) (a) “Theprotective action of the social security system shall include: Health care in cases of maternity, common or occupational disease and accident, whether for work or not, and Article 80.2: ‘The following social security activities will be developed by Mutual Societies collaborating with the Social Security System working with the Ministry of Employment and Social Security:

(a) the management of economic benefits and of health care, including rehabilitation, in the protection of accidents at work and occupational diseases of the social security system and the prevention of the same risks as that provided for by the protective action.’

• Law 16/2003 of 28 May 2003 on the cohesion and quality of the national health system.
• Royal Decree 1030/2006 of 15 September 2006 establishing the portfolio of common services of the National Health System and the procedure for its revision.
• Law 33/2011, of 4 October, on public health.
• Royal Decree Law 16/2012 of 20 April 2012 on urgent measures to ensure the sustainability of the National Health System and improve the quality and safety of its services.
• Royal Decree 1/2015, of 24 July, approving the recast text of the Law on guarantees and rational use of medicinal products and medical devices.
• Royal Decree 1192/2012 of 3 August 2012 regulating the status of insured persons and beneficiaries for the purposes of health care in Spain from public funds, through the National Health System.
• Royal Decree 1505/2012
• Royal Legislative Decree 1/2015, 24 July
• Royal Decree-Law 7/2018 of 27 July 2010 on universal access to the National Health System.

[to clarify the second part of the Committee’s question:]

Healthcare resulting from occupational contingencies is outside the National Health System and remains an activity of social security. The amendment to Royal Decree 1192/2012 means that the scope of this assistance (for professional contingencies) is the same as that resulting from common contingencies, with its same portfolio of services (common and complementary).

Royal Decree 1192/2012 repeals Article 11 of Decree 2766/1967, which regulated, inter alia, the content of health care in respect of accidents at work or occupational diseases (indicating that this healthcare was provided to the worker in the most complete manner, by setting out a number of indications in this regard).This repeal means that the extent and scope of the healthcare to which an insured person in the public health system is entitled does not vary according to the contingency involved.

There is therefore no provision for special health care; the common portfolio of services of the National Health System (Law 16/2003 of 28 May, and Royal Decree 1506/2012 of 2 November 2013) and, where appropriate, the complementary body of the competent Autonomous Community, the decisive factor in that extension.

Another issue is the provision of such healthcare, which may be the practitioners of the National Health System, if the occupational contingency is insured with the INSS, or professionals who determine the mutual benefit of the Mutuas Collaborating with the Social Security[2], if the occupational contingency is insured with the Mutuas.

However, in this regard, it appears necessary to refer to the group protected by mutual insurance groups, since, as shown below, 98.55 % of undertakings, which account for 95.66 % of the workers, are insured with mutual societies.

NUMBER OF ENTERPRISES WITH WORKERS COVERED FOR PROFESSIONAL CONTINGENCIES

(data as of 11 July 2019)

Source: Social Security

(1)  Does not include staff of the Special System of Staff of the Hogar Employees

NUMBER OF WORKERS COVERED FOR PROFESSIONAL CONTINGENCIES

(data as of 11 July 2019)

Source: Social Security

(1)     Includes the workers of the Special Agricultural System for Farming purposes.

(2)     From 1 January 2019, cover for professional contingencies, and protection for cessation of activity to date, are made compulsory for all workers covered by the special scheme for self-employed workers.

(3) whether the provision of medical care in cases of employment injury under the NHS has had an impact on the level of contributions paid by employers to the work-related accident and occupational diseases branch and whether it is expected to improve the financial sustainability of this branch

The first statement of this question (‘the provision of medical care in cases of employment injury under the NHS”) is not correct.

In the light of the answers to the above questions, it can be concluded that:

-          Health care provided in the event of an occupational contingency is financed by professional contingency contributions (in this sense Article 84.1 TRLGSS, as regards the economic and financial regime of the mutual societies cooperating with the Social Security, and Article 5 of the Order of 25 November 1966 regulating the cooperation of undertakings in the management of the General Social Security Scheme for undertakings authorised to cooperate in respect of the risks of accidents at work and occupational diseases).In addition, the health contribution is paid in the same way as regards quotas for temporary incapacity or permanent incapacity, death and survival to which the rates of insurance contributions set out in the tariff laid down in the fourth additional provision of Law No 42/2006 of 28 December on the General State Budget for 2007, as amended by the fifth final provision of Royal Decree-Law No 28/2018 of 28 December 2009, are worded in order to increase public pensions and other emergency social, employment and employment measures.

-          and the health services provided are of the same scope as in the case of healthcare resulting from common contingencies, which are necessary for the recovery of health or full compensation for the damage.

Therefore, there has been no impact on sustainability since health care for occupational contingencies in the National Health System is not included.

(4) whether the requirement that healthcare in case of employment injury should be provided to workers in the most comprehensive manner has been repealed together with Article 11 of Decree 2766/1967;

It is the case-law which has historically declared that principle, establishing that it governs the principle of full compensation for damage due to an accident at work unless there is a specific rule against. The judgments of the Supreme Court of 24 January 2.012 (RJ 2012, 2157) (rec. 1.681/2.011) and the Supreme Court of 2 April 2.010 (RJ 2010, 3743) are in this regard.

The validity of the principle is being applied by judgments of the most recent superior courts of justice, such as:

— Tribunal Superior de Justicia de Andalucía, Granada (Social Chamber, Section 1) Judgment No1053/2017 of 27 April. JUR 2017\ 186567: ‘ And thus, the Supreme Court of 24 January 2.012 (RJ 2012, 2157) (rec. 1.681/2.011), referring to the doctrine set out in the Supreme Court of 2 April 2.010 (RJ 2010, 3743), which in turn went back to earlier case-law (STS 23/02/1.993 (RJ 1993, 1271) delivered in General Chamber) declaring that, unless specifically provided otherwise, the principle of full compensation for damages is applicable to professional contingencies, and healthcare should be provided in the most comprehensive manner. Although the judgments cited relate to cases in which the worker who has been employed and declared invalid was intended, on the part of the mutual agreement, to cover the cost of a prosthesis intended to replace a limb amputated, we consider that the general principles derived from the doctrine set out are perfectly applicable to the present case.“

Higher Court of Justice of the Basque Country (Social Chamber), No 1773/2018 of 25 September.(appeal No 1529/2018):‘It should be borne in mind that the damage caused by an accident at work, like all the parties, recognised and that the damage suffered by the worker injured is therefore to be compensated for.’

Therefore, the repeal of Royal Decree 2799/1967 does not necessarily entail the repeal of the principle of full compensation for damage, because there is no express provision to the contrary, which is what the case-law of the Supreme Court requires in order for it to cease operation, as read in the judgment.

(5) whether the maximum amounts of funding for ortho-prosthetic benefits established by the Royal Decree 1506/2012 of 2 November, are equally applicable to the victims of employment injuries;

(although this issue is included in the consolidated report — January 2019, page 112, where it is explained that persons requiring treatment based on Accident at work or occupational diseases ( AW/OD) are exempt from a contribution, the following clarification is made:)

— Persons requiring orthoprotic benefits arising from accidents at work or occupational diseases will be exempt ( as provided for in Article 9.4 (f) of Royal Decree 1506/2012 of 2 November 2014 regulating the supplementary common portfolio of orthoprosthesis in the National Health System and laying down the basis for the establishment of maximum amounts of funding for orthoprosthesis).It will be financed by the corresponding Mutual Societies Collaborating with Social Security, or the Instituto Nacional de la Seguridad Social (National Social Security Institute) or the Instituto Social de la Marina (Social Security Institute for Mariners).

— Persons with treatment derived from AW/OD will be exempted from contributions for the out-patient pharmaceutical services they require (under Article 102.8 (e) of Royal Decree-Law 1/2005 of 24 July 2015 approving the recast text of the Law on guarantees and rational use of medicines and medical devices).

— The beneficiaries of health care arising from accidents at work or occupational diseases are also entitled to be compensated for the cost of transfers needed to receive health care in ordinary means of transport, including taxis, provided that their use is prescribed by the relevant medical practitioner, as laid down in Order TIN/971/2009 of 16 April 2013 establishing compensation for transport costs in the case of health care arising from occupational risks and appearances in carrying out examinations or medical assessments.This shall not affect situations where the beneficiaries must be transferred in a means of health transport, in accordance with the applicable legislation.

(6) whether the maximum age limit of 26 years for the financing of hearing aids is equally applicable to hearing impairment due to employment injury;

-          The extension of the funding of hearing aids up to the age of 26 is in the following way:

Order SCB/480/2019 of 26 April 2015 amending Annexes I, III and VI to Royal Decree 1030/2006 of 15 September 2011 establishing the portfolio of common services of the National Health System and the procedure for updating it

The Commission on benefits, insurance and financing agreed to increase the funding age for hearing aids that is currently until the age of 16, so that this benefit will reach a larger number of people, as had been requested on several occasions by patient associations. The Commission raised this age limit up to 26 years, considering this age range as critical in the development and evolution of the person in order to achieve better integration, both in the labour market and in the field of studies, thus making it possible to improve their prospects for the future, as well as to facilitate their integration. In order for this extension to be sustainable for the National Health System, it was agreed that it should be phased in so as to finance the hearing aids initially up to 20 years and to incorporate every year an age bracket of at least two years, until they reach the age of 26.

Where the damage stems from professional contingencies, the principle of full compensation for the damage shall apply accordingly, without any limitation on age.

(7) what other limitations to the reimbursable amounts or scope of care provided by the NHS’s common portfolio of services have become applicable to cases of employment injuries;

There are no limitations to healthcare resulting from occupational risks, as has been said, healthcare provided is of the same length and the principle of reparation is also applicable. In addition, in the case of professional contingencies, pharmaceutical, orthoprotective and transport services are exempt from contributions for those affected.

(8) which type of dental care requires cost sharing by the beneficiary, in case this care is needed as a result as a remedy of an employment injury;

Dental care in these cases is the same as in the case of healthcare resulting from common contingencies, and is determined in the Catalogue of Common Services of the National Health System or, as the case may be, the subsidiary of the competent Autonomous Community. In addition, if necessary, the principle of full compensation for the damage resulting from professional contingencies applies.

https: //www.mscbs.gob.es/profesionales/prestacionesSanitarias/CarteraDeServicios/home.htm

B. with respect to the allied services, to explain in its next report to what extent the fund for allied services covers the care furnished by members of such other professions recognized as allied to the medical profession, which shall be provided free of charge to the victims of employment injuries in accordance with Article 34, paragraph 2(f) of the Code;

 ‘Medical care shall comprise: The assistance provided by members of other professions legally recognised as related to the medical profession, under the supervision of a doctor or dentist.”

(draft resolution: The Committee of Ministers also takes note of the consolidated report that Royal Decree-Law 16/2012 of 20 April 2001 established three common funds of the National Health System: for basic medical care services financed entirely from public funds, for additional services for which a certain share of costs is required for beneficiaries, and for allied or ancillary services (ancillary services in Spain are ancillary services), which include all non-essential care and support in case of chronic diseases that are mostly paid by the beneficiaries themselves. The Committee of Ministers notes that shared costs for additional services, such as pharmaceuticals, technicians and medical transport, are exempted in case of occupational injuries.)

A reference is made to Royal Decree-Law 16/2012, in its amendment to Law 16/2003 on the cohesion and quality of the National Health System, which establishes the common NHS services portfolio in three ways:

-          Basic

-          Supplementary

-          Accessory or Ancillary services. These services are techniques, activities and services which are not essential but have intervened to improve and recover health. They are subject to input/reimbursement from the user. However, the same article governing them (Article 2 of Royal Decree-Law No 16/2012, Article 8 of Law No 16/2003) provides that the user’s contribution or reimbursement is to be governed by the same rules as those governing pharmaceutical services, which, in the case of persons receiving treatment for professional contingencies, are exempt from payment of pharmaceutical expenses and, by extension, ancillary services.This is the case in the Consolidated Report, in the reference to Article 102.8 (e) of Royal Legislative Decree 1/2015 of 24 July.

Ø  Article 36 of the Code. Concerning Article 36 of the Code, Benefit for permanent partial incapacity, to include in its next report calculations of the amounts of the lump sum to be paid in case of permanent partial incapacity, graduated by degree of incapacity and age of the victim, which would constitute an actuarial equivalent of the corresponding periodical benefit and a suitable proportion of the benefit paid in case of the total incapacity for the “usual occupation”. The Government is also requested to explain what measures are in place for the competent authority to verify that the lump sum will be properly utilized, in accordance with Article 36, paragraph 3(b) of the Code;

As regards Article 36 of the Code (provision for partial permanent disability), it is necessary to provide certain clarifications as regards the various permanent disability benefits provided for by the Spanish legal system.

It should benoted, first of all, that the regulation of permanent incapacity takes into account not only the deterioration in health but also its impact on the performance of the occupation of the person who is suffering from it; in this sense, under the current legislation, permanent incapacity is classified into four degrees irrespective of the determining cause:

(a) partial permanent disability for the usual occupation.

(b) Total permanent disability for the usual profession.

(c) Absolute permanent disability  for all type of work.

(d) Serious disability (also called Grand invalidity).

Thus, if a worker has a ‘total loss of capacity to earn’ in terms of the Code (Article 36 (1)), it will be necessary to recognise an Absolute Permanent Incapacity, which is the one which wholly prevents the worker to any profession or trade (Article 194.4 of the TP 26 TL 2015), the amount of which consists of 100 % of the basic amount; if, in addition, the worker, on the basis of anatomical or functional losses, is affected by permanent incapacity, and it needs the assistance of another person for the most essential acts of life, such as dressing, moving, eating or similar, it is appropriate to recognise a Grand Invalidity, the amount of which consists of 100 % of the basic allowance, plus an economic supplement which is intended to enable the invalid to pay the person caring for him.

On the other hand, in the case of ‘partial loss of capacity’, in terms of the Code (second paragraph of Article 36), the Spanish legal system distinguishes the permanent partial invalidity from the normal profession and the total permanent incapacity for the normal occupation.

Thus, a partial permanent incapacity for the normal occupation is the one which, without reaching the level of total, leads the employee to a reduction of not less than 33 per 100 in his normal performance for that profession, without preventing him from carrying out the essential tasks of that profession (Article 194.3 of the TP 26 of the General Law).In those cases, a benefit consisting of a lump sum equivalent to 24 months is stipulated in the basis of determination of the financial benefit for temporary incapacity, irrespective of the contingency nature of the incapacity and of the worker’s age, and is paid in a single payment.The receipt of the benefit is compatible with the development of any employment activity, as an employee or self-employee, and compatible with maintaining the worker’s work.

However, where the worker is disqualified from performing all or the essential tasks of his/her usual profession, provided that he/she can engage in another occupation (Art. 194.4 LD26 LGSS 2015), it is appropriate to recognise a total permanent incapacity for the normal occupation.In such cases, the recognised benefit shall be of a periodic nature, as provided for in the second paragraph of Article 36 of the Code, and equivalent to 55 % of the regulatory base, which may be increased by an additional 20 % where the worker’s age, lack of general or specialised preparation and social and employment circumstances in the place of residence are presumed to be difficult to obtain employment in a business other than that habitually employed. That benefit, which is granted for life, may exceptionally be replaced by flat-rate compensation under Article 36 (3) of the Code. The amount of that allowance shall be equivalent to the amount of a number of months’ pension, depending on the age of the worker at the time of the application. In order to be recognised, certain requirements are required:

1          The beneficiary is under the age of 60;

2          It is presumed that injury leading to the incapacity is not subject to modification, which may henceforth result in a revision of the declared incapacity.

3          That the beneficiary is accredited as being employed or self-employed, covered by one of the schemes covered by the social security scheme or, alternatively, that the amount of the indemnity is to be invested in the preparation or development of new sources of income as a self-employed person.

4          It is established in the last situation provided for in the previous condition that it is established that they have sufficient capacity to pursue the activity in question.

Ø  Article 38 of the Code, Duration of the survivors’ benefits, to indicate in its next report the provisions of the national legislation that establish the starting date and the duration of the benefits provided for the widow/widower and children as the result of the death of the breadwinner;

Finally, with regard to the clarification concerning Article 38 of the Code (duration of death and survivors’ benefits arising from a professional contingency), it is stated that in the event of death caused by accidents at work or occupational diseases, certain beneficiaries, in addition to the corresponding pension, are granted a lump sum compensation governed by Article 227 of the General Law on Social Security, which was approved by Royal Legislative Decree 8/2015 of 30 October, in Articles 35 and 38 of Decree 3158/1966 and in Article 29 (1) of the Ministerial Order of 13 February 1967.

The beneficiaries eligible for the lump-sum compensation are:

-    The spouse, surviving partner of the unmarried partner, ex-spouse divorced, separated or declared spouses who are beneficiaries of the widow’s pension.

-    Orphans, beneficiaries of orphan’s pension.

-    The father or mother who is dependent on the deceased, provided that there are no other family members with the right to death and survivors’ pensions, and are not entitled to it at the time of death of the deceased.

In the case of a spouse, unmarried partner or ex-spouse divorced, separated or with a marriage annulment, the amount of the compensation shall consist of:

-    Six monthly payments on the basis of the widow’s pension.

-    Where more than one beneficiary is present, the compensation shall be paid in the same way as the survivor’s pension, including the guarantee of 40 % of the compensation in favor of the surviving spouse or in favor of the one who, without being spouse, lives with the deceased and isbeneficiary of a survivor’s pension.

-    In the case of only one beneficiary with a marriage declared void, the amount of the compensation shall be proportionate to the time spent in marriage with the deceased.

Orphans entitled to orphans’ pensions shall receive compensation in the following amounts:

-    One monthly payment on the basis of an orphan’s pension.

-    In the absence of a spouse, civil partner or ex-spouse entitled to compensation, in addition, the amount resulting from the distribution among the orphans of the six months’ basis for calculating the pension shall be added. From 22 June 2006, this condition is deemed to have been met if there is no spouse in cases where there is no marriage between the parents of the orphan.

Where the beneficiaries were the parent of the deceased the compensation shall be:

-    Nine months on the basis of the regulatory basis, in the case of a relative in the ascending line.

-    12 monthly instalments of the regulatory base, if the two relatives in the ascending line.

By way of exception, in the event of the death of pensioners on grounds of permanent disability, derived from occupational contigencies the calculation of the allowance shall be made on the amount of the pension he was receiving at the time of death.

Finally, it is stated that the compensation of the spouse and children is compatible with the survivors’ and orphans’ pensions granted to them. However, the compensation of relatives in the ascending line is incompatible with any of the death and survivors’ pensions which may be due to them or to other relatives.

In respect of survivors’ pensions, when they result from an accident at work or occupational disease, the following characteristics can be noted:

-    In the event of the death of a worker for professional purposes, the basis for calculating the pension shall be the result of dividing the employee’s actual salary by 12 for one year, plus payments and non-recurring payments, in accordance with the formula indicated in the case of permanent incapacity.

-    In the event of the death of a permanent invalidity pension, the basis for calculating the pension will be the same as that used for the calculation of the incapacity, together with the corresponding upgradings.