13TH REPORT CONCERNING THE UNRATIFIED PARTS OF THE EUROPEAN CODE OF SOCIAL SECURITY OF THE COUNCIL OF EUROPE, PERIOD FROM 1 JULY 2019 TO 30 JUNE 2020

The General Secretariat of the Council of Europe has requested, in accordance with Article 76 of the European Code of Social Security, the submission of the biannual report, in order to know, during the period indicated in the summary, the status of the legislation and its practice in relation to the provisions of the Parties to that international instrument not ratified by Spain: Part VII, on Family Benefits and Part X, on Survival Benefits.

I.        Existence in Spain of legislative, regulatory or treaty provisions relating to unratified parts of the Code.

In Spain, as reported in previous reports, both family benefits and death and survival benefits are part of the protective action of the social security system and are mandatory.

These benefits are regulated by legislation (General Social Security Act) and by regulations (royal decrees and ministerial orders).

II.        List of rules.

A.   PART VII: FAMILY BENEFITS.

-      Law 6/2018, of 3 July, on State General Budgets for 2018 (BOE 04-07-2018. Correction of errors: BOE 28-07-2018, BOE 29-11-2018).

https: //boe.es/buscar/act.php?id=BOE-A-2018-9268

https: //boe.es/buscar/doc.php?id=BOE-A-2018-10648

https: //boe.es/buscar/doc.php?id=BOE-A-2018-16257

The amounts of social security family benefits, in their non-contributory form, are determined, as well as the amount of the income limit for access to them, in the following terms:

      As regards the financial allocation of social security for a dependent child or minor, article 353.1 of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October (hereinafter LGSS), shall be calculated annually at EUR 291,00.

      The amount of allowances provided for in Article 353.2 LGSS for cases where the dependent child or minor has the status of a person with disabilities shall be:

a)    EUR 1.000,00 where the dependent child or minor has a degree of disability equal to or greater than 33 per cent.

b)    EUR 4.561,20 when the dependent child is over 18 years of age and is affected by a disability to a degree equal to or greater than 65 per cent.

c)    EUR 6.842,40 when the dependent child is over 18 years of age, is affected by a disability to a degree equal to or greater than 75 per cent and, as a result of anatomical or functional losses, requires the contest of another person to perform the most essential acts of life, such as dressing, moving, eating or similar.

      The amount of the childbirth or adoption benefit provided for in article 358.1 LGSS, in cases of large families, single-parent families and in cases of mothers with disabilities, shall be EUR 1.000,00.

      The income limits for entitlement to the financial allowance per child or minor referred to in the first and second subparagraphs of Article 352.1(c) LGSS are set at EUR 11.953,94 per year and, in the case of large families, EUR 17.991,42, increasing by EUR 2.914,12 for each dependent child from the fourth, including the fourth child.

Finally, paragraphs 3 and 4 of the final provision add new wording to Article 352(1)(c) and Article 353 of the Consolidated Text of the General Social Security Act, which is devoted to beneficiaries and the amounts of the financial allowance per dependent child or minor respectively.The proposed amendment establishes the reference to the amounts and income limits provided annually by the corresponding Law on State General Budgets.

-      Royal Decree-Law 28/2018, of 28 December, for the revaluation of public pensions and other urgent measures in social, labour and employment matters (BOE 29-12-2018. Correction of errors: BOE 21-01-2019).

https: //boe.es/buscar/act.php?id=BOE-A-2018-17992

https: //boe.es/buscar/doc.php?id=BOE-A-2019-647

The amount of the income limit for the recognition of financial allowances for minimums and of the family benefits of social security for each dependent child or minor and large family will be increased by 3 per cent over the amount in force in 2018. As stated in the statement of reasons for the rule, the minimum amounts of pensions, limits and other public pensions for the year 2019 are set out in Annex I, while the amounts for the year 2018 are set out in Annex II.It is explained by the need to detail the amounts of 2018 since the minimum pension amounts are not considered as pensions, but of amounts that cannot be consolidated to guarantee pensioners who meet certain income requirements. Therefore, what is revalued are the pensions recognised by each pensioner and subsequently, if the established requirements are met, a supplement to a minimum is recognised until reaching the corresponding minimum amount, which is not consolidated. This fact determines the need to establish a table of minimum amounts, which are increased annually according to a previously legally established percentage. In 2018, a table of minimum amounts was in force and replaced here by a new one to maintain the purchasing power gap recognised in 2018.

Thus, Annex I sets out the amounts of pensions and public benefits applicable in 2019, including those relating to social security family benefits. The variations experienced in relation to the amounts set out in Law 6/2018 of 3 July on State General Budgets for the year 2018 are as follows:

      Financial allowance per dependent child over 18 years of age with disabilities:

a)    With a degree of disability equal to or greater than 65 per cent: EUR 4.704,00/year.

b)    With a degree of disability equal to or greater than 75 per cent and with the need for the assistance of another person for the performance of the essential acts of life: EUR 7.056,00/year.

      Income limit for the recognition of social security family benefits per dependent child or minor:

a)    Amount referred to in the first paragraph of Article 352.1(c) LGSS (children or minor without disability): EUR 12.313,00/year.

b)    Amount referred to in the second paragraph of Article 352(1)(c) LGSS (large family): EUR 18.532,00/year, increasing by EUR 3.002.00 for each dependent child from the fourth, including the fourth.

On the other hand, with regard to the amounts of social security family benefits applicable in 2018 consolidated in annex II to the regulation, the following amendments are indicated with regard to the above-mentioned Law 6/2018 of 3 July, in relation to the financial allowance for dependent children over 18 years of age with disabilities:

a)    With a degree of disability equal to or greater than 65 per cent: EUR 4.566,00/year.

b)    With a degree of disability equal to or greater than 75 per cent and with the need for the assistance of another person for the performance of the essential acts of life: EUR 6.849,60/year.

-      Royal Decree-Law 8/2019 of 8 March on urgent measures for social protection and the fight against precarious working (BOE 12-03-2019).

https://boe.es/buscar/act.php?id=BOE-A-2019-3481

This rule, in its article 2, increases the amount of the social security allowance for each child or minor cared for under the LGSS 353,1 to EUR 341. However, this amount shall be calculated on an annual basis of EUR 588 in cases where household income is lower according to the following scale:

Members of the household

Income range

Full annual allocation EUR

Persons > = 14 years (M)

Persons < 14 years (N)

1

1

4.679,99 or less

588 x H

1

2

5.759,99 or less

588 x H

1

3

6.839,99 or less

588 x H

2

1

6.479,99 or less

588 x H

2

2

7.559,99 or less

588 x H

2

3

8.639,99 or less

588 x H

3

1

8.279,99 or less

588 x H

3

2

9.359.99 or less

588 x H

3

3

10.439,99 or less

588 x H

M

N

3.599,99 + [(3.599,99 x 0,5 x (M-1)) + (3.599,99 x 0.3 x N)] or less

588 x H

Beneficiaries:

H = dependent children under 18.

N = number of children under 14 years of age in the household.

M = number of people aged 14 or over in the household.

-      Royal Decree-Law 18/2019 of 27 December adopting certain measures in tax, cadastral and social security matters (BOE 28/12/2019).

https: //boe.es/buscar/act.php?id=BOE-A-2019-18611

Provisionally, as from 1 January 2020 and pending the entry into force of the General State Budget Act for that year or any other legal regulation governing this matter, the same amounts as were recognised as at 31 December 2019 shall be maintained, while the amounts of pensions and benefits, as well as the applicable income limits set out in annex I to Royal Decree-Law 28/2018 of 28 December, and article 2 of Royal Decree-Law 8/2019 of 8 March, shall be maintained.

-      Royal Decree-Law 1/2020, of 14 January, establishing the revaluation and maintenance of public pensions and benefits of the social security system (BOE 15/01/2020).

https: //boe.es/buscar/act.php?id=BOE-A-2020-501

With economic effects since 1 January 2020, the amounts of social security benefits per dependent child aged eighteen or over and with a degree of disability equal to or greater than 65 per cent are increased in 2020 by 0,9 per cent over the minimum pension amounts for 2019. Similarly, the amount of the income limit for social security family benefits per dependent child or minor and large family will be increased by 0,9 per cent over the amount in force in 2019.

The rule provides that recipients of social security benefits per dependent child aged 18 years or over and a degree of disability equal to or greater than 65 per 100 shall receive, in a single payment, an amount equivalent to the difference between the pension received in 2020 and the amount which he or she was entitled to have applied to the amounts of 2019 a percentage increase equal to the average value of the annual percentage increases in the CPI for the months of December 2019 to November 2020, provided that the resulting average value is 0,9.

The annex to the Royal Decree-Law sets out the amounts of pensions and public benefits applicable in 2020, including the same amounts of the financial allowance per child or minor without disability as set out in Royal Decree-Law 8/2019 of 8 March, already mentioned, of EUR 341/year, and EUR 588 in annual calculation if the income is lower than the limit laid down in the following scale:

Household members

Income range

Annual integrated allocation

Persons >=14 years (M)

Persons <14 years (N)

1

1

4.723,00 or less

588 x H

1

2

5.812,00 or less

588 x H

1

3

6.902,00 or less

588 x H

2

1

6.539,00 or less

588 x H

2

2

7.629,00 or less

588 x H

2

3

8.718,00 or less

588 x H

3

1

8.355,00 or less

588 x H

3

2

9.445,00 or less

588 x H

3

3

10.534,00 or less

588 x H

M

N

3.633,00 + [(3.633,00 x 0,5 x (M-1)) + (3.633,00 x 0.3 x N)] or less

588 x H

H = Beneficiary dependent children under 18.

N = number of children under 14 years of age in the household.

M = number of people aged 14 or over at home.

In addition, as indicated above, the amounts relating to the financial allowance per dependent child over 18 years of age with disabilities are amended as follows:

      With a degree of disability equal to or greater than 65 per cent: EUR 4.747,20/year.

      With a degree of disability equal to or greater than 75 per cent and with the need for the assistance of another person for the performance of the essential acts of life: EUR 7.120,80/year.

The income limit for the recognition of social security family benefits per dependent child or minor is also amended, thus establishing:

      Amount referred to in the first paragraph of Article 352.1(c) LGSS (children or minor without disability): EUR 12.424,00/year.

      Amount referred to in the second paragraph of Article 352(1)(c) LGSS (large family): EUR 18.699,00/year, increasing by EUR 3.029,00 for each dependent child from the fourth, including the fourth.

B.   PART X: SURVIVAL BENEFITS.

-      Law 6/2018, of 3 July, on State General Budgets for 2018 (BOE 04-07-2018. Correction of errors: BOE 28-07-2018, BOE 29-11-2018).

https: //boe.es/buscar/act.php?id=BOE-A-2018-9268

https: //boe.es/buscar/doc.php?id=BOE-A-2018-10648

https: //boe.es/buscar/doc.php?id=BOE-A-2018-16257

The additional provision for forty-fourth of the rule concerns the percentage applicable to the statutory basis of widow’s pension in favour of pensioners aged 65 or over who do not receive another public pension, regulated by the thirtieth additional provision of Law 27/2011 of 1 August on updating, adequacy and modernisation of the social security system. This will be 56% from the first day of the month following the entry into force of the Law, reaching 60% on January 1, 2019.

In general, pensions in 2018 are updated at 0,25 per 100. However, the additional fifty-first provision of the Act provides for an additional increase of 1,35 per cent for contributory pensions paid by the social security system and 2,75 per cent for the minimum amounts of pensions of the Social Security System in their contribution form.

Thus, the minimum amounts of the pensions of the Social Security System are established in their contribution form for the year 2018, among which are the following amounts in annual computation, type of pension and concurrent requirements in the holder:

Pension class

EUR/year

Widowhood

Holder with family charges

10.638,60

Holder aged sixty-five years or with disability equal to or above 65 per 100

9.196,60

Holder aged between sixty and sixty-four years

8.603,00

Holder less than sixty years old

6.966,40

Orphanhood

By beneficiary

2.809,80

Per beneficiary under the age of 18 with a disability equal to or greater than 65 per 100

5.530,00

In the absolute orphanage the minimum shall be increased by EUR 6966,40/year distributed, where appropriate, among the beneficiaries.

In favour of family members

By beneficiary

2.809,80

If there is no widower or orphan pensioners:

A single beneficiary with sixty-five years old

6.791,40

A single beneficiary under the age of sixty-five

6.400,80

Several beneficiaries: The minimum allocated to each of them shall be increased by the amount resulting from the apportionment of EUR 4.156,60/year among the number of beneficiaries.

On the other hand, the rule rewords Article 229(3) LGSS, which regulates the limit on the amounts of death and survivor’s pensions. The amendment implies that the limit set may be exceeded in the event of the concurrence of several orphans’ pensions with a widow’s pension when the percentage to be applied to the corresponding regulatory basis for the calculation of the latter is higher than 52 per cent – the previous wording indicated 70 per cent.

-      Royal Decree 900/2018, of 20 July, on the development of the thirtieth additional provision of Law 27/2011 of 1 August on updating, adequacy and modernisation of the social security system in matters of widowhood pension.(BOE 24-07-2018).

https://boe.es/buscar/act.php?id=BOE-A-2018-10397

As stated in the Preamble to the norm, on 25 January 2011 the Report on the Evaluation and Reform of the Toledo Pact was adopted. Among its recommendations is the report on widows‘and orphans’ benefits, i.e. that the protective intensity should be concentrated on the beneficiaries of the widow’s pension, aged 65 or over, for whom the pension is the main source of income, considering that this improvement in the protective action could be carried out by increasing the percentage of pensions.

The thirtieth additional provision of Law 27/2011 of 1 August on updating, adequacy and modernisation of the social security system requires an increase in the percentage to be applied to the statutory basis of the widow’s pension to 60 per cent for recipients over 65 years of age who do not receive another public pension or receive other income from work or capital in a relevant amount. The rule provided for a gradual increase from 1 January 2012 to 60 per cent on 1 January 2019.

However, both Royal Decree-Law 20/2011 of 30 December on urgent measures in budgetary, tax and financial matters for the correction of the public deficit, as well as the successive General State Budget Laws, provided for the postponement of the application of the provisions of the thirtieth additional provision.

Now, this royal development decree establishes that the amount of the widow’s pension shall be determined by applying the 60 per cent percentage to the regulatory basis, provided that the beneficiaries of the widow’s pension under the social security system meet the following requirements:

a)    Have attained the age of 65 years or more.

b)    Not to be entitled to another Spanish or foreign public pension.

c)    Not to receive income from the performance of work, be it self-employment or work for others.

d)    Not to receive income from capital, economic activities or property gains, in accordance with the concept established for such income in the Tax on the Income of Physical Persons, which, in annual calculation, exceed the income limit established in the corresponding General Budget Act of the State to be a beneficiary of the minimum widow’s pension.

The improvement regulated in this royal decree has an unconsolidable character. The loss of any of the above requirements will give rise to the application of the 52 per cent percentage provided for in Article 31.1 of Decree 3158/1966 of 23 December, approving the general regulation determining the amount of the financial benefits of the General Social Security Scheme and conditions for entitlement to them.

In the same way as in the then recent Law 6/2018, of 3 July, on State General Budgets for 2018, the rule provides for a progressive application of the quoted percentage, in the following terms:

a)    From the date of economic effects of this Royal Decree (from the first day of the month following the entry into force of Law 6/2018, of 3 July, on State General Budgets for 2018), 56 per cent shall apply.

b)    From 1 January 2019, 60 per cent shall apply.

-      Royal Decree-Law 28/2018, of 28 December, for the revaluation of public pensions and other urgent measures in social, labour and employment matters (BOE 29-12-2018. Correction of errors: BOE 21-01-2019).

https: //boe.es/buscar/act.php?id=BOE-A-2018-17992

https: //boe.es/buscar/doc.php?id=BOE-A-2019-647

This rule, already mentioned when dealing with family benefits, also affects the system of survivor’s benefits.

First, by order of appearance, the law has an impact on the regulation of short-term contracts. In this connection, paragraph eight of its second final provision adds a new section 3rd to Chapter XVII of Title II of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015 of 30 October, which includes a new Article 249a on the calculation of the contribution periods in those contracts. For the sole purpose of proving the minimum contribution periods necessary to entitle, inter alia, death and survivor benefits, in contracts of a temporary nature whose actual duration is equal to or less than five days, each working day shall be considered as 1,4 days of contribution, without in any case a number of days longer than that corresponding to the respective month being counted monthly. Part-time contracts, part-time relay and fixed-discontinuous contracts are excluded from the foregoing.

This is supplemented by paragraph twenty-seven of the same final provision which adds a new provision additional thirtieth to the recast text to provide that the abovementioned shall apply only to contracts of a temporary nature whose duration is equal to or less than five days for which the provision of services commences from 1 January 2019.

Furthermore, in its seventh final provision, this Act amends paragraph 1 of the thirtieth additional provision of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the social security system with regard to widows’ pension. The amendment affects the requirement of not being entitled to another public pension, among the requirements for the amount of the widow’s pension to be equal to the result of applying, on the respective regulatory basis, 60 per cent. It is now clear that the above increase will be compatible with public pensions, whether Spanish or foreign, the amount of which does not exceed the amount of such pensions. In these cases, the increase in the widow’s pension shall be paid exclusively by the difference between the amount of the widow’s pension and that of the pension received by the beneficiary.

In addition, the receipt of a pension from the Special Fund of the General Mutuality of Civil Servants of the State shall not prevent the requirement of not being entitled to another Spanish or foreign public pension, where the rest of the requirements are certified, to be satisfied.

Finally, Annex I to the Standard sets out the minimum amounts of pensions in the contribution modality of the Social Security System for the year 2019, among which the following are:

Pension class

EUR/year

Widowhood

Holder with family charges

10.970,40

Holder aged sixty-five years or with disability equal to or above 65 per 100

9.483,60

Holder aged between sixty and sixty-four years

8.871,80

Holder less than sixty years old

7.183,40

Orphanhood

By beneficiary

2.898,00

Per beneficiary under the age of 18 with a disability equal to or greater than 65 per 100

5.702,20

In the absolute orphanage the minimum shall be increased by EUR 7183,40/year distributed, where appropriate, among the beneficiaries.

In favour of family members

By beneficiary

2.898,00

If there is no widower or orphan pensioners:

A single beneficiary with sixty-five years old

7.002,80

A single beneficiary under the age of sixty-five

6.601,00

Several beneficiaries: The minimum allocated to each of them shall be increased by the amount resulting from the apportionment of EUR 4285,40/year among the number of beneficiaries.

In turn, it sets the income limit for the recognition of economic supplements for minimums, which will be, in 2019, of:

      Without a dependent spouse: EUR 7.569,00/year.

      With a dependent spouse: EUR 8.829,00/year.

Annex II to the rule sets out the consolidated minimum amounts of pensions in the contribution modality of the Social Security System for the year 2018:

Pension class

EUR/year

Widowhood

Holder with family charges

10.649,80

Holder aged sixty-five years or with disability equal to or above 65 per 100

9.206,40

Holder aged between sixty and sixty-four years

8.612,80

Holder less than sixty years old

6.973,40

Orphanhood

By beneficiary

2.812,60

Per beneficiary under the age of 18 with a disability equal to or greater than 65 per 100

5.535,60

In the absolute orphanage the minimum shall be increased by EUR 6973,40/year distributed, where appropriate, among the beneficiaries.

In favour of family members

By beneficiary

2.812,60

If there is no widower or orphan pensioners:

A single beneficiary with sixty-five years old

6.798,40

A single beneficiary under the age of sixty-five

6.407,80

Several beneficiaries: The minimum allocated to each of them shall be increased by the amount resulting from the apportionment of EUR 4160,80/year among the number of beneficiaries.

And sets out the income limit for the recognition of minimum financial supplements in 2018, which will be:

      Without a dependent spouse: EUR 7.347,99/year.

      With a dependent spouse: EUR 8.571,51/year.

-      Act No. 3/2019 of 1 March, on improving the situation of orphans of children of victims of gender-based violence and other forms of violence against women (BOE 02-03-2019).

https: //boe.es/buscar/doc.php?id=BOE-A-2019-2975

This provision extensively amends the system of death and survivor benefits provided for in the consolidated text of the General Social Security Act, approved by Royal Legislative Decree No. 8/2015 of 30 October.

Firstly, a new paragraph 3 is added to Article 216 LGSS to provide that, in the event of death, the daughters and children of the deceased as a result of violence against women shall be entitled to an orphan’s benefit, as defined by law or by international instruments ratified by Spain, provided that they are in circumstances comparable to an absolute orphan, under the terms laid down by law, and do not meet the necessary requirements to cause a child’s pension.

In the same vein, Article 224, now referred to as 'Orphan’s pension and orphan benefit, is amended by including a third and fourth subparagraph to paragraph 1 which reflects the above-mentioned right to orphan’s benefit. The amount of this benefit shall be 70 per cent of its regulatory base, provided that the income of the family unit of living together, including orphans, divided by the number of members that make up it, does not exceed 75 per cent in annual computation of the minimum interprofessional wage in force at each time, excluding the proportional share of the extraordinary payments.

In the event that there is more than one person benefiting from this benefit, the combined amount of the benefit may be 118 per cent of the regulatory base and shall never be less than the minimum equivalent to the widow’s pension with family burdens.

The remaining amendments equate the scheme of beneficiaries and payment of the orphan ‘s pension benefit and the orphan’ s benefit.

In addition, the heading and Article 225(1) LGSS, now referred to as "Compatibility of the pension and orphan’s benefit", are redrafted to include the compatibility of the orphan’s benefit, without prejudice to the provisions of Article 224.2 LGSS, with any income from the work of whoever is or was the spouse of the deceased, or of the orphan himself, as well as, where appropriate, with the widow’s pension that he receives. In addition, the provisions of the second subparagraph of Article 223(1) (incompatibility, in general, of the widow’s pension with the recognition of another widow’s pension) shall apply to orphans’ pensions, unless the death has occurred as a result of violence against women, under the terms defined by law or international instruments ratified by Spain, in which case it will be compatible with the recognition of another orphan's pension in any of the Social Security schemes.

A second subparagraph is also added to Article 228 LGSS to explain that the orphan’s benefit shall be calculated by applying the percentage corresponding to the minimum contribution base of all those in force at the time of the causation, and a paragraph 3 to Article 233 LGSS.The latter amendment implies that children who are entitled to the orphan's pension caused by the victim of violence against women, in the terms defined by law or international instruments ratified by Spain, shall be entitled to the statutory increase provided for in cases of absolute orphanhood.

Finally, in line with all the above, Article 42 (1) (c) LGSS is amended to include financial benefits – the original wording referred only to death and survivor’s pension – as part of the protection of the social security system; temporary widow’s allowance; orphan's pension; orphan's benefit; pension in favour of family members; allowance in favour of family members; death aid; compensation in case of death from work accident or occupational disease.

-      Royal Decree-Law 1/2020, of 14 January, establishing the revaluation and maintenance of public pensions and benefits of the social security system.(BOE 15-01-2020).

https: //boe.es/buscar/act.php?id=BOE-A-2020-501

This rule, already mentioned when dealing with family benefits, provides for an increase of 0,9 per cent of the pensions paid by the social security system, in its contribution form. Similarly, the minimum pension amounts of the social security system and non-contributory pensions will be increased by 0,9 per cent in 2020 over the minimum pension amounts for the year 2019.

However, orphanage benefits caused by violence against women, as set out in article 224.1 LGSS, and recognised in 2019, will increase in 2020 equal to that approved for the minimum inter-professional wage for that year, but the revaluation provided for in the preceding paragraph does not apply.

The ceiling set for the receipt of public pensions for 2020 will be EUR 2.683,34 per month or EUR 37.566,76 per annum and the amount of the income limit for the recognition of economic supplements for minimums will be increased by 0,9 per cent over the amount in force in 2019.

On the other hand, the annex to the standard contains the minimum amounts of pensions in the contribution modality of the Social Security System for the year 2020, among which the following are:

Pension class

EUR/year

Widowhood

Holder with family charges

11.069,80

Holder aged sixty-five years or with disability equal to or above 65 per 100

9.569,00

Holder aged between sixty and sixty-four years

8.953,00

Holder less than sixty years old

7.249,20

Orphanhood

By beneficiary

2.924,60

Per beneficiary under the age of 18 with disability equal to or greater than 65 per 100

5.754,00

In the absolute orphanage the minimum shall be increased by EUR 7249,20/year distributed, where appropriate, among the beneficiaries.

Orphan ' s allowance

A beneficiary

8.820,00

Several beneficiaries: to be divided by number of beneficiaries 100

14.868,00

In favour of family members

By beneficiary

2.924,60

If there is no widower or orphan pensioners:

A single beneficiary with sixty-five years old

7.067,20

A single beneficiary under the age of sixty-five

6.661,20

Several beneficiaries: The minimum allocated to each of them shall be increased by the amount resulting from the apportionment of EUR 4324,60/year among the number of beneficiaries.

In turn, it sets the income limit for the recognition of economic supplements for minimums, which will be, in 2020, of:

      Without a dependent spouse: EUR 7.638,00/year.

      With a dependent spouse: EUR 8.909,00/year.

1.    FIELD OF APPLICATION

See annex incorporating economic and statistical data.

2.    REQUIREMENTS FOR ENTITLEMENT TO BENEFITS

The requirements for entitlement to family benefits and death and survival benefits have not changed from previous reports.

3.    LEVEL OF BENEFITS

a)    See annex

b)    See annex

c)    In both family benefits and death and survival benefits, there are certain situations where the allocation of resources is taken into account.

4.    MISCELLANEOUS ISSUES

a)    The decisions of the competent Management Entity, relating to the recognition, refusal, suspension or termination of any of the benefits, are subject to appeal before the courts of the social order, upon complaint to the said Entity.

b)    Contributory benefits are financed from the system’s own financial resources, and non-contributory benefits are financed by finalist items set out in the corresponding General State Budget Act for each financial year.

c)    The National Social Security Institute is the competent body for the management and recognition of the right to both contributory and non-contributory family benefits.

For beneficiaries included in the field of application of the Special Sea Workers Scheme, the Marine Social Institute is the competent body in this area.

The competence for determining the degree of disability and the need for assistance from a third person to carry out the essential acts of life lies with the Instituto de Mayores y Servicios Sociales (IMSERSO) – attached to the Ministry of Social Rights and Agenda 2030 – or, where appropriate, the competent bodies of the Autonomous Communities that have the Social Services transferred.

The participation of employers and workers in the management of social security is enshrined in the Constitution and is articulated through bodies for control and monitoring the management of management bodies, both at the national and provincial levels. The representation of trade union and employers’ organisations within these organisations is equal.

III.        FINAL ISSUES.

a)    Reference is made to what is stated in the list of rules (Point II).

b)    and (c) Concerning the difficulties which arise in ratifying Part VII (Family Benefit) and Part X (Survivor’s Benefit), the aforementioned amendments to legislation does not affect what was stated in previous reports on the matter.

Madrid, 30 June 2020


NON-RATIFIED PART OF THE EUROPEAN CODE OF
SOCIAL SECURITY

VII.Family benefits
















Madrid, 30 June 2020

 

NON-RATIFIED PART OF THE EUROPEAN SOCIAL SECURITY CODE

PART VII – FAMILY BENEFITS

Point 1. Field of Application

Family benefits extend to the entire population legally residing in Spain provided that they do not have income that exceeds the income limits set annually in the General State Budget Act.

The various benefits offered in connection with the protection of dependent children are as follows:

Non-contributory:

·     Periodic financial allowance per dependent child or minor.

·     One-time payment benefit for multiple childbirth or adoption.

·     One-time payment benefit for the birth or adoption of a child in the case of large, single-parent families or disabled mothers.

Contribution:

·     Non-financial allowance for the care of children, foster children or other relatives.

In addition, there are other benefits that can be included in the family protection of children:

-       Risk benefit during breast-feeding, during the period of suspension of a nursing worker’s employment contract, where it is not possible to change her job and her condition makes it necessary.

-       Allowance for the care of children affected by cancer or other serious illness, for parents, adopters or foster care who reduce their working hours by at least 50 per cent of their duration, for the care of minors during hospitalisation and treatment of the disease, in order to compensate for loss of income.

-       Financial benefit for the co-responsible period of nursing care, for the reduction of the working day by half an hour, of both parents, from the age of 9 months to the age of 12 months (Royal Decree-Law 6/2019).

Point 3. Levels of benefits.

a)     Amount of benefits.

The financial benefits per child or minor taken care of, as well as those relating to childbirth or adoption, are set out annually in the State's General Budget if the requirements for such benefits are met. It should be emphasised that the amounts of family allowances per dependent child, carried out by Royal Decree-Law 8/2019 of 8 March, of urgent social protection measures and to combat precarious employment, should be updated, so that the non-contributory benefit for children under 18 years of age is EUR 341 and EUR 588 for families with severe poverty, with increases of 17,2 % and 102,1 % respectively.

Financial allowances per child or minor taken care of consist of periodic flat-rate payments. For the years 2018 and 2019, the annual amounts established for these benefits are as follows:

(Euros/year)

Class of benefit

2018

2019

Son < 18 non-disabled

291,0

341-588

Son < 18 handicap> 33 %

1.000,0

1.000,0

Child > 18 disability> 65 %

4.566,0

4.704,0

Child > 18 disability> 75 %

6.849,6

7.056,0

The financial allowance for multiple childbirth or adoption is a multiple of the minimum interprofessional wage depending on the number of children in the same childbirth, starting in two. The amounts of this benefit for the years 2018 and 2019 are as follows:

(Euros)

By childbirth or multiple adoption

2018

2019

Two children

2.943,6

3.600

Three children

5.887,2

7.200

— Four or more children

8.830,8

10.800

Also established by Law 35/2007 of 15 November 2007, the financial allowance for the birth or adoption of a child in cases of large, single-parent families or disabled mothers with disabilities equal to or greater than 65 %, consists of a one-time payment of EUR 1.000.

The risk benefit during pregnancy requires that the worker be affiliated and discharged from the Social Security and receive 100 per cent of the regulatory basis for occupational contingency. This benefit is terminated when the child reaches the age of nine months, unless the beneficiary has returned before to his/her place of employment.

The allowance for the care of children affected by cancer or other serious illness consists of a benefit equivalent to 100 per cent of the statutory basis established for the temporary disability benefit, derived from professional contingencies, and in proportion to the reduction in the working day.

b)     The beneficiaries of the above-mentioned financial benefits have overall health care coverage.

c)     Income limit for the recognition of financial benefits per dependent child.

For the recognition of financial benefits per dependent child, with the exception of those for disabled children, income limits are set. These income limits for the years 2018 and 2019 are as follows:

(Euros/year)

Income limit

2018

2019 (*)

Families with 1 child

11.953,94

12.313,00

Families with 2 children

13.747,03

14.159,95

Large families

17.991,42

18.532,00

Large family increase from the 4th child

2.914,12

3.002,00

The household income limits for the financial allowance for dependent children under the age of 18 without disabilities, in cases of poverty in the family home (EUR 588 per year), are given as abbreviated below:

YEAR 2019

No. of children (H)

Members of the household

Members of the household

Income range (EUR)

Benefit in euro

Persons >= 14 years (M)

Persons < 14 years (N)

Minor children

18 years old

1

1

1

4.679.99 or less

588

2

2

2

7.559.99 or less

1.176

3

3

3

10.439.99 or less

1.764

With regard to the non-financial contributory benefit contained in this chapter of family benefits, workers who enjoy the right to leave of work for the care of each child, a relative up to the second grade who is unable to make use of themselves, as well as workers who have reduced their working hours for the care of a child under eight years of age or disabled or who are caring for a family member up to the second degree who cannot avail themselves of the care of a family member shall be entitled to recognition as a contribution period.

Point 4. Miscellaneous

b)    Given the non-contributory nature of financial benefits per dependent child and by birth or adoption, funding is provided from the corresponding appropriations from the State's General Budget.

With regard to risk benefits during pregnancy and for the care of minors affected by cancer or other serious illness, contributory benefits are financed from the Social Security Budget.


NON-RATIFIED PART OF THE EUROPEAN CODE OF

SOCIAL SECURITY





X. Survival benefits














Madrid, 30 June 2020

 

NON-RATIFIED PART OF THE EUROPEAN CODE OF SOCIAL SECURITY

PART X – SURVIVAL BENEFITS

Field of Application

The benefits arising from the death of the worker are included in this heading and are intended to compensate for the incomes that were lost in connection with the death. The scope of these protection mechanisms is the totality of workers covered by social security schemes for self-employed and employed persons.

The financial benefits of a periodic nature that are recognised on the occasion of the death of the worker, whether active or passive, are as follows:

·         Widowhood

·         Orphanhood

There are also other benefits that can be included in the area of survival protection:

·         Temporary widow’s allowance. The surviving spouse is a beneficiary, if he is unable to access the widow’s pension because he fails to prove that his or her marriage to the deceased has lasted for a period of 1 year or, alternatively, because of the absence of common children, provided that he or she meets the other general requirements (in discharge and contribution).The amount of the benefit is equal to that of the widow’s pension that would have been paid to him and for a duration of 2 years.

·         Orphanage for violence against women. The benefit is granted to children under 21 years of age, as a general rule, legally resident in Spain and when the perpetrator ' s death has occurred as a result of violence against women. It must also meet the following conditions: that it is in circumstances comparable to an absolute orphan (that the cause of death is the father of the orphans or a third party, unknown or has left the home) and does not qualify to cause an orphan’s pension. This benefit will be paid in 14 payments,

·         Allowance in favour of family members. Children over 25 years of age and siblings over 22 years of age, single, widowed, separated judicially or divorced, who have lived with the deceased and at their expense 2 years before their death, are not entitled to another public pension and have no income equal to or greater than the minimum inter-professional wage or family members who are obliged and able to provide them with maintenance. It is paid for 12 months.

Levels of benefits.

a)     The recognition and calculation of the pensions included in this chapter – widowhood, orphanhood and family favor – is carried out depending on two assumptions:

§  In the event that the person responsible for the benefit is an active worker, contributions must be established for 500 days within the previous 5 years, if the cause of the benefit is a common illness. If it is an accident, whether it is an occupational accident or an occupational disease, no pre-contributed period is required. The calculation of survival pensions is carried out on the regulatory basis. This calculation basis is derived from the ratio resulting from dividing by 28 the sum of the data subject’s contribution bases for an uninterrupted period of twenty-four months, chosen by the beneficiaries within the fifteen years immediately preceding the month preceding the event causing the pension.

§  In the event that the person responsible for the benefit is a pensioner, a minimum contribution period is not required and the percentages on the same regulatory basis as were used for the calculation of the pension of the deceased are applied for the calculation of the survival pensions. The amount of the widow’s pension thus obtained is increased by the annual revaluations made since then for death and survivor benefits.

The regulatory basis of the survivor’s pension is applied by percentages to obtain the amounts of the survivor’s pension. These percentages are as follows:

§  In the case of the widow’s pension, 52% or 70% in the case of family charges. However, in the event that the beneficiary is 65 years of age or older, is not entitled to another Spanish or foreign public pension and does not receive income from work as an employed or self-employed person, or has income higher than the amount to be determined, the percentage of 56%, from August 2018, and 60% from 1 January 2019 shall apply.

§  In the case of deaths after 31-12-2015, where the beneficiary of the widow’s pension is a woman who has had 2 or more children, biological or adopted, a maternity supplement consisting of a percentage additional to the amount of the pension calculated in accordance with the above paragraphs shall be applied. This percentage shall be 5 per cent for two children, 10 per cent with three children and 15 per cent for four or more children.

                      

§  In the case of orphan's pension, 20 per cent per orphan may be increased by the percentage of widowhood in the case of absolute orphanhood.

§  For family pensions, the percentage of 20 per cent is applied.

The death and survivor benefits are guaranteed by the minimum amounts fixed each year in the General State Budget.

b)     The beneficiaries of these benefits have overall health care coverage.

c)     The orphan’s pension is received by children under the age of 21, a limit to be extended to the age of 25 in the following cases: absolute orphanhood (no parent survives), attesting to a degree of disability of at least 33 per cent or earning no income exceeding the amount of the Minimum Interprofessional Wage in force for each year in the case of a simple orphan (when one of the parents or adopters survives).

d)     The Adjustment Pension Index (IRP) was applied from 2014 to 2017 to all pensioners. On 1 January 2018, pensions were initially revalued by 0,25 per cent. With the adoption of the State General Budget Act for 2018, the implementation of the IRP was suspended and an additional 1,35 per cent increase was approved, which in the case of minimum and non-contributory pensions amounted to 2,75 per cent. Finally, it agreed to pay 0,1% for the deviation of the increase in pensions (1,6%), compared to the increase in average inflation between December 2017 and November 2018. In 2019, public pensions were revalued by 1,6%, and minimum pensions, non-contributory pensions and compulsory old-age and disability insurance (SOVI) were revalued by 3%.

The amounts of the minimum widow’s pensions for the years 2018 and 2019 are as follows:

Monthly amount of minimum widowhood pensions (14 paid per year)

Minimum Pensions

2018

2019

Widowhood with family burdens

760,70

783,60

Widowhood >= 65 years old

657,60

677,40

Widowhood 60-64 years

615,20

633,70

Widowhood < 60 years

498,10

513,10

For the recognition of minimum widow’s pensions, it must be proved that during the budget year no revenue has been obtained in excess of the amount determined in the State’s General Budgets. The income limit required for the recognition of minimum widow’s pension supplements in 2019 is EUR 7569,0 per year.

Contributory pensions for death and survival – widowhood, orphanhood and family favour – are financed from the Social Security Income Budget, with the exception of the supplements for minimum widow’s pensions financed by State contributions, given their non-contributory nature.

Article 61

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

      B. All salaried workers who are covered by the relevant (general or special) social security system are protected by these benefits.

      C.  Article 74.     Title I.

A.    Protected employees:

Under the General Regime

15.598,5

Under Special Regimes:

48.6

­   Special Regime of the Sea Accounts Ajena

46.7

­   Special Regime of Coal Mining

1.9

TOTAL

15.647,2

B.    Total number of employees.

15.647,2

C.   Percentage representing the total number of protected employees in relation to the total number of employees

100 %

Source: Ministry of Inclusion, Social Security and Migration

Date of information: 31-XII-2018. Data on thousands of workers.

Article 62

A.   Use is made  of Article 65.

Article 65.Title I.

A.     The regulatory basis for 2019 is the ratio resulting from dividing the sum of its contribution bases by 28 for an uninterrupted period of 24 months, chosen by the beneficiary within the fifteen years immediately preceding the month preceding the event causing the pension.

In the case of pensioners, it shall be used as a regulatory basis which served to determine their pension but increased with the revaluation that would have occurred.

The amount of the widow’s pension is calculated by applying to the regulatory base, a percentage which shall be as follows:

-   52% of the calculation base as a general basis. This percentage increased to 56 per cent (since August 2018) and to 60 per cent (since January 2019), in the case of widows aged over 65 who meet certain income requirements.

-   70% of the calculation basis provided that a number of requirements are met (that they have family charges, that the pension is the main source of income, etc.).

-   In the case of deaths after 31-12-2015, where the beneficiary of the widow’s pension is a woman who has had 2 or more children, biological or adopted, a maternity supplement consisting of a percentage additional to the amount of the pension calculated in accordance with the above paragraphs shall be applied. This percentage shall be 5 per cent for two children, 10 per cent with three children and 15 per cent for four or more children.

B.     The qualified male worker who has been taken as a reference has been that of article 65, paragraph 6 (c), i.e. earning a salary equal to 125 per cent of the average earnings of all protected persons.

B.1.b) The average gain of protected persons has been obtained through the Annual Labour Cost Survey conducted by the National Institute of Statistics, which reflects the amount corresponding to ordinary payments, which relate to monthly payments, including extraordinary payments that are assessed.

B.2. The  base time for calculating the previous gain of the qualified worker corresponds to the average wage for 2018.

C.    Amount of the average wage of the qualified male worker who has been chosen: EUR 2.396,17 per month, representing an annual amount of EUR 28.754,04 (gross salary).

The net salary of the case without children is EUR 62,05/day or EUR 1.861,58/month (16% retention Tax on the Income of Physical Persons and 6,35% of Social Security contributions) which represent an annual amount of EUR 22.339,01.

Article 65.Title IV.

D.    Use of Article 63.2 is made. The beneficiary is a widow and her two minor children.

The regulatory basis for the calculation of survivor’s pensions, in the event that the person responsible for the benefit had died in active life, has been obtained on average from contributions for the last two years prior to the event causing the event on 31 December 2018 and the amount for the reference beneficiaries is EUR 2.042,85.

The amount of pensions (widow – with maternity supplement – plus orphanhood) is EUR 1.932,54/month, which in 14 amounts to EUR 27.055,52 per year.

The net amount of the pension is EUR 23.578,88/year. (Retention I.R.P.F. for widow with two children: 12,85 %).

E.     He is not entitled to family benefits because he exceeds the income limit.

F.     He is not entitled to family benefits because he exceeds the income limit.

G.    Percentage of pension compared to base salary:

In gross terms

In net terms

94.09

100.99

Article 65.Title V.

Beneficiary: widow without children.

Average wage EUR 2396.17 per month or EUR 28754.04 per year (gross salary).

Net amount of average wage: EUR 22339,01 per year.

D. Gross annual amount of pension: EUR 14871,96.

Net annual amount of pension: EUR 14326,15.(IRPF retention 3.67 %)

G.    Percentage of pension compared to base salary:

In gross terms

In net terms

51,72

64,13

Widow’s pensions are compatible with the work of the widower/widow.

Article 65.Title VI.

There is a guarantee to maintain the purchasing power of pensions.

1.            Survivors ' pensions have been revalued, in 2018, 1,7 per cent as a result of the application of an initial revaluation of 0,25 per cent, which subsequently increased by another 1,35 per cent, and finally agreed to pay an additional 0,1 per cent for the deviation from average inflation between December 2017 and November 2018 (1,7 per cent) over the approved increase. The revaluation for minimum and non-contributory pensions amounted to 3,1 %.

2.           

Period considered

Average inflation (1)

A.

December 2016-November 2017

101,956

B.

December 2017-November 2018

103,664

C.

Percentage B/A

1,7

(1)  Base 2016

3.           

Period considered

Survivor’s Pension

Of the reference beneficiary

A. Pension at 31.12.2017

1.925,46

B. Pension at 31.12.2018

1.958,19

C. Percentage B/A

1,7