REPORT CONCERNING THE UNRATIFIED PARTS OF THE COUNCIL OF EUROPE’S EUROPEAN CODE OF SOCIAL SECURITY, PERIOD FROM 1 JULY 2016 TO 30 JUNE 2018

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

I.        Spain's legislative, regulatory or conventional provisions relating to the unratified parts of the Code

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

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

II.        LIST OF PROVISIONS

A.   PART VII: FAMILY BENEFIT

-    Royal Decree 746/2016, of 30 December, on uprating of and supplements for civil service pensions, and on uprating of Social Security system pensions and of other public social benefits for 2017 (Official State Gazette 31 December 2016). Error correction (Official State Gazette 16 February 2017 and Official State Gazette 8 March 2017).

This law was passed by virtue of the extension of Act 48/2015 of 29 October, on the General State Budget for 2016, which determined an uprating of 0.25%. Therefore, the amounts of the minimum pensions of the Social Security System, non-contributory pensions, and Social Security family benefits were raised by 0.25%, generally starting from 1 January 2017.

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

  1. Cash allowance per dependent child, or minor in foster care, who has no disability: 291.00 euros/year, except for the special situations in the following paragraph.
  2. In cases in which the dependent child or minor in foster care is disabled, the amount of the allowances shall be:

a)    1,000.00 euros/year if the dependent child or minor in foster care has a disability rating of 33% or more.

b)    4,426.80 euros/year if the dependent child is 18 or older and has a disability rating of 65% or more.

c)    From 6,640.80 euros/year if the dependent child is 18 or older and is affected by a disability equal to or higher than 75%, and in need of another person to carry out essential activities for daily living.

  1. The benefit for the birth or adoption of children for large families* (not being an international law concept, it’s generally defined as those families having 3 or more children), single-parent families and disabled mothers, is 1,000.00 euros.

  1. The income ceiling for entitlement to an economic allowance per dependent child, or minor in foster care, who has no disability is set at 11,576.83 euros/year and, in the case of large families* (not being an international law concept, it’s generally defined  as those families having 3 or more children), at 17,423.84 euros/year, rising to 2,822.18 euros per dependent child after, and including, the fourth child.

The mobility grant and compensation for transportation expenses is set at 63.30 euros/month, starting on 1 January 2017.

-    Act 3/2017, of 27 June, on the General State Budget for 2017 (Official State Gazette of 28 June 2017, correction of errors: Official State Gazette 12 July 2017, Official State Gazette 11 November 2017, and Official State Gazette 11 April 2018).

Generally, pensions will be increased by 0.25% in 2017, based on the legally established amount at 31 December 2016.

This Act determines the amount of non-contributory family benefits from Social Security, as well as the upper threshold for access to them.

Regarding the amounts indicated above with regard to Royal Decree 746/2016, of 30 December, the only variations are in setting the income limit for entitlement to an allowance per child, or minor in foster care, who has no disability at 11,605.77 euros/year and, in the case of large families* (not being an international law concept, it’s generally defined as  those families having 3 or more children), at 17,467.40 euros, rising to 2,829.24 euros per dependent child after, and including, the fourth child.

The mobility grant and compensation for transportation expenses is set at 63.30 euros/month.

-    Royal Decree 1079/2017, of 29 December, on uprating of and supplements for civil service pensions, and on uprating of Social Security system pensions and of other public social benefits for 2018 (Official State Gazette 30 December 2017).

This law was passed by virtue of the extension of Act 3/2017 of 27 June, on the General State Budget for 2017, which determined an uprating of 0.25%. Therefore, the amounts of the minimum pensions of the Social Security System, non-contributory pensions, and Social Security family benefits were increased by 0.25%, generally starting from 1 January 2018.

The amounts of non-contributory family benefits from Social Security, as well as the maximum amount for entitlement to them indicated in Act 3/2017 of 27 June, on the General State Budget for year 2017, are repeated.

B.   PART X: SURVIVORS' BENEFITS.

-    Royal Decree 746/2016, of 30 December, on uprating of and supplements for civil service pensions, and on uprating of Social Security system pensions and of other public social benefits for 2017 (Official State Gazette 31 December 2016). Corrigenda (Official State Gazette 16 February 2017 and Official State Gazette 8 March 2017).

In 2017, contributory pensions paid by the Social Security system shall be increased by 0.25%, pursuant to Articles 36 and 40.1 of Act 48/2015, of 29 October, on the 2016 General State Budget.

The same percentage of increase shall be applied to the limits for receiving public pensions.

Moreover, the amounts of the minimum Social Security system pensions, of non-contributory pensions, and of Social Security system family benefits per dependent child aged 18 or older and with a disability rating of at least 65%, shall also be increased by 0.25%.

Likewise, an 0.25% increase shall also be applied to the amounts of the non-concurrent pensions from the former Obligatory Old Age and Disability Pension, and those concurrent with widowhood pensions from any Social Security system scheme, or those concurrent with one of the latter and, in addition, with any other public widowhood pension, without prejudice to the application, to the sum of all their amounts, of the limit established in Transitional Provision Two of the consolidated text of the General Social Security Act, unless higher amounts have been recognised for the interested parties before 1 September 2005, in which case the general rules on uprating shall be applied, provided that, as a result of these rules, the sum of the amounts of the concurrent pensions is still above said limit.

This Royal Decree also includes an Annex with an updated table of the amounts of the public pensions and benefits applicable in 2017.


MINIMUM AMOUNTS OF CONTRIBUTORY PENSIONS FOR 2017

TYPE OF PENSION

BENEFICIARIES

With a dependent spouse

euros/year

Without a spouse:

Unit

Single-person household

euros/year

With a non-dependent spouse

euros/year

Retirement

Beneficiary aged 65 or more……………

Beneficiary under 65 ……………………

Beneficiary aged 65 or more formerly receiving Major Invalidity pension ………

11,016.60

10,326.40

16,525.60

8,927.80

8,351.00

13,392.40

8,471.40

7,893.20

12,707.80

Permanent incapacity

Major Invalidity …………………….…….

Absolute incapacity …………………….

Total: Beneficiary aged 65 or more ……

Total: Beneficiary aged 60 to 64………

Total: Beneficiary under 60 with incapacity resulting from non-occupational illness ………….

Partial under the work-related accident scheme:

Beneficiary aged 65 or more ……………

16,525.60

11,016.60

11,016.60

10,326.40



5,552.40

11,016.60

13,392.40

8,927.80

8,927.80

8,351.00



5,552.40

8,927.80

12,707.80

8,471.40

8,471.40

7,893.20



5,448.94

8,471.40

Widowhood pensions

Beneficiary with dependent family members …….……….……….……….

Beneficiary aged 65 or more or with a disability rating of at least 65% …………

Beneficiary aged 60 to 64………………

Beneficiary under 60...…………………


10,326.80


8,927.80

8,351.00

6,760.60

Orphanhood pensions:

Per beneficiary………………………………………………..…………

In the case of the death of both parents, the minimum shall be increased by 6,742.40 euros/year, distributed, as appropriate, among the beneficiaries ……………………………………………

Per disabled beneficiary aged under 18, with a disability rating of at least 65% ……………………………………………………………

2,727.20



6,760.60


5,367.60

Pensions for family members:

Per beneficiary………………………………………………..

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

A single beneficiary aged 65 or more……………………………

A single beneficiary aged under 65……………………..

Several beneficiaries: The minimum assigned to each beneficiary shall be increased by the pro rata of euros/year among the number of beneficiaries…………………..

2,727.20

6,592.60

6,211.80

4,033.40

-    Act 3/2017, of 27 October, on the General State Budget for 2017 (Official State Gazette of 28 October 2017: Official State Gazette 12 July 2017, Official State Gazette 11 November 2017, Official State Gazette 11 April 2018).

The pensions paid by the Social Security System shall, generally, be raised by 0.25%, in the terms established pursuant to this Act.

-     This Act maintains the minimum amounts of contributoy pension for 2017 established by the Royal Decree 746/2016, of 30 December, on uprating of and supplements for civil service pensions, and on uprating of Social Security system pensions and of other public social benefits for 2017

-    Royal Decree 1079/2017, of 29 December, on uprating of and supplements for civil service pensions, and on uprating of Social Security system pensions and of other public social benefits for 2018 (Official State Gazette 30 December 2017).


MINIMUM AMOUNTS OF CONTRIBUTORY PENSIONS FOR 2018

TYPE OF PENSION

BENEFICIARIES

With a dependent spouse

euros/year

Without a spouse:

Unit

Single-person household

euros/year

With a non-dependent spouse

euros/year

Retirement

Beneficiary aged 65 or more……………

Beneficiary aged under 65 ……………

Beneficiary aged 65 or more formerly receiving Major Invalidity pension ………

11,044.60

10,353.00

16,567.60

8,950.20

8,372.00

13,426.00

8,493.80

7,914.20

12,741.40

Permanent incapacity

Major Invalidity ……………………..

Absolute incapacity …………………….

Total: Beneficiary aged 65 or more ……

Total: Beneficiary aged 60 to 64………

Total: Beneficiary under 60 with incapacity resulting from non-occupational illness ………….…………

Partial under the work-related accident scheme:

Beneficiary aged 65 or more …………

16,567.60

11,044.60

11,044.60

10,353.00


5,566.40

11,044.60

13,426.00

8,950.20

8,950.20

8,372.00


5,566.40

8,950.20

12,741.40

8,493.80

8,493.80

7,914.20


55 % of the minimum contribution base under the General Scheme

8,493.80

Widowhood pensions

Beneficiary with dependent family members …….……………………………

Beneficiary aged 65 or more or with a disability rating of at least 65% …………

Beneficiary aged 60 to 64……………….

Beneficiary under 60... …………………

10,353.00

8,950.20

 8,372.00

6,778.80

Orphanhood pensions:

Per beneficiary………………………………………………..………

In the case of the death of both parents, the minimum shall be increased by 6,742.40 euros/year, distributed, as appropriate, among the beneficiaries ……………………………………………

Per disabled beneficiary aged under 18, with a disability rating of at least 65% …………………………………………………………

 2,734.20

6,778.80

5,381.60

Pensions for family members:

Per beneficiary………………………………………………..

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

A single beneficiary aged 65 or more……………………………

A single beneficiary aged under 65……………………..…………

Several beneficiaries: The minimum assigned to each beneficiary shall be increased by the pro rata of euros/year among the number of beneficiaries…………………..

2,734.20

6,609.40

6,228.60

4,044.60

1.    SCOPE OF APPLICATION

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

2.    CONDITIONS REQUIRED TO BE ELIGIBLE FOR FAMILY BENEFITS

The conditions that need to be met to be eligible for family benefits and benefits for death and survivor benefits have not undergone any changes in relation to previous reports.

3.    LEVEL OF BENEFITS

a)    See annex

b)    See annex

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

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

4.    MISCELLANEA

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

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

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

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

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

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

III.        FINAL POINTS

a)    Please refer to the list of legislation (Item II).

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

Madrid, 31 July 2018

UNRATIFIED PART OF THE EUROPEAN CODE OF SOCIAL SECURITY

SOCIAL SECURITY

VII. Family Benefits

Madrid, 31 July 2018


UNRATIFIED PART OF THE EUROPEAN CODE OF SOCIAL SECURITY

PART VII – FAMILY BENEFITS

Point 1. Scope of Application

Family benefits cover the entire population residing in Spain legally, as long as their income does not exceed the limited determined annually in the General State Budget Act.

The different benefits offered as regards the protection of dependent children are the following:

Non-contributory:

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

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

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

Contributory:

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

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

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

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

Point 3. Levels of benefits.

a)     Amount of benefits.

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

Cash benefits per dependent child or minor in foster care comprise periodic payments of a set amount. For the years 2016 and 2017, the annual amount established for these benefits are the following:

 (Euros/year)

Type of benefit

2016

2017

Child <18, without a disability

291.0

291.0

Child <18 with a disability rating of at least 33%

1,000.0

1,000.0

Child >18 with a disability rating of at least 65%

4,414.8

4,426.80

Child >18 with a disability rating of at least 75%

6,622.8

6,640.80

The cash benefit for multiple birth and multiple adoption is a multiple of the national minimum wage based on the number of children from a single childbirth, from two upwards. The amounts for this benefit for the years 2016 and 2017 are the following:

(Euros)

Per multiple birth or multiple adoption

2016

2017

- Two children

2,620.8

2,830.8

- Three children

5,241.6

5,661.6

- Four or more

7,862.4

8,830.8

Also established in Act 35/2007, of 15 November 2007, the cash benefit per birth or adoption of a child in the cases of large families* (not being an international law concept, it’s generally defined as those families having 3 or more children), single-parent families or mothers with disability ratings of 65% or more, consists in a single payment of 1,000 euros.

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

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

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

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

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

(Euros/year)

Income limit

2016

2017

Families with 1 child

11,576.83

11,605.77

Families with 2 children

13,313.35

13,346.64

Large families* (those having 3 or more children)

 17,423.18

17,467.40

Increase for large families after 4th child

2,822.18

2,829.24

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

Point 4. Others

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

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


UNRATIFIED PART OF THE EUROPEAN CODE
OF SOCIAL SECURITY

X. Survivors' Benefit

Madrid, 31 July  2018


UNRATIFIED PART OF THE EUROPEAN CODE OF SOCIAL SECURITY

PART X – SURVIVORS’ BENEFIT

Scope of Application

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

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

·         Widowhood pensions

·         Orphanhood pensions

Levels of benefits.

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

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

§  If a pensioner gives rise to the entitlement, no minimum contribution period is required, and the survivor’s pension is calculated by applying the percentages to the same regulatory base used to calculate the deceased person’s pension. The amount of the widowhood pension thus obtained is increased by the future annual upratings for death and survival benefits.

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

§  In the case of widowhood pensions, 52% or 70%, in the event of having dependent family members.

§  In case of deaths occurring after 31 December 2015, when the beneficiary of the widowhood pension is a woman who has had two or more children--whether biological or adopted--then a maternity supplement shall be applied, comprising a percentage added to the amount of the pension, calculated on the basis of the criteria stated above. This percentage shall be an additional 5% in the case of two children, 10% in the case of three children, and 15% in the case of four or more.                    

§  In the case of orphanhood pensions, 20% per orphan, which may be increased with the percentage corresponding to the widowhood pension, in the case of death of both parents.

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

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

b)     Recipients of these benefits have comprehensive healthcare coverage.

c)     The children of the deceased person under 21 year of age or older if their capacity to work is reduced to the degree established for absolute permanent incapacity or sever disablement regardless of their filiation. When de orphan doesn’t carry a lucrative job as an employee worker or self-employed worker, or when, performing it, the income obtained, calculated annually, fall below 100% or the amount of the minimum wage to be fixed at all times, age is extended until 25 years of age. If the orphan is studying and fulfils 25 years during the school year, the perception of the pension shall continue until the first day of the month immediately following the start of the next academic year.

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

The amounts of the minimum widowhood pensions, in 2016 and 2017, are the following:

Monthly amount of the minimum widowhood pensions (14 payments per year)

Minimum pensions

2016

2017

 Widowhood with dependent family members

735.7

737.6

 Widowhood aged 65 years or older

636.1

637.7

 Widowhood aged 60-64

595.0

596.5

 Widowhood aged under 60

481.6

482.9

For recognition of minimum widowhood pensions, it must be evidenced that income obtained during the fiscal year has not exceeded the amount set forth in the General State Budget. The income limit required for recognition of supplements to minimum widowhood pensions is, in 2017, 7,133.97 euros/year.

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

Article 61

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

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

      C.       Article 74. Title I.

A.     Protected employees:

      i.        Under the General Scheme…...………………….

14,489.1

     ii.        Under Special Schemes:

46.9

­    Special Maritime Employee Scheme……...

44.2

­    Special Coal Mining Scheme

2.7

    iii.       TOTAL…………………………………………………...

14,536.0

B.     Total number of employees……………………………….

14,536.0

C.    Total protected employees (A.iii) as a proportion of total employees (B)

100%

Source: Ministry of Employment and Social Security

Date of information: 31/12/2016. Figures in thousands of workers


Article 62

      A.   Article 65 is used.

Article 65. Title I.

A.     The calculation base for 2016 is the quotient resulting from dividing by 28 the sum of contribution bases of the person concerned during an uninterrupted 24-month period, chosen by the beneficiaries within the 15 years immediately prior to the month before the event giving rise to the pension.

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

The amount of widowhood pensions is calculated by applying the following percentage to the regulatory base:

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

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

- In case of deaths occurring after 31 December 2015, when the beneficiary of the widowhood pension is a woman who has had two or more children—whether biological or adopted—then a maternity supplement shall be applied, comprising a percentage added to the amount of the pension, calculated on the basis of the criteria stated above. This percentage shall be an additional 5% in the case of two children, 10% in the case of three children, and 15% in the case of four or more.

B.     The skilled manual male employee taken as standard is that set forth in Article 65.6.c), i.e., a person whose earnings are equal to 125% of the average earnings of all the persons protected.

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

B.2.   The time basis for calculating the previous earnings of skilled employees corresponds to the average earnings of 2016.

C.     The amount of the average earnings of the male skilled worker chosen: 2,371.98 euros/month, which constitutes an annual amount of 28,463.79 euros (gross earnings).

The net earnings in the above case of a beneficiary without children are 61.53 euros/day or 1,845.88 euros/month (personal income tax withheld: 15.83%; Social Security contributions: 6.35%), or an annual total amount of 22,150.52 euros.

Article 65. Title IV.

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

The calculation base for survivors’ pensions, in the event that the deceased person has died while in active work, has been obtained as an average of the contributions corresponding to the last two years before the event giving rise to the benefit on 31 December 2016, and its amount for the standard beneficiaries of is 2,034.72 euros.

The amount of the pensions (widowhood—with a maternity supplement—plus orphanhood) is 1,924.84 euros/month, which in 14 payments per year totals 26.947.78 euros/year.

The net amount of the pension is 23,503.85 euros/year. (personal income tax withheld for a widow with two children: 12.78%).

E.     Is not entitled to family allowances due to income exceeding the limit.

F.     Is not entitled to family allowances due to income exceeding the limit.

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

Gross

Net

94.67

101.67

Article 65. Title V.

Beneficiary: widow without children.

Gross average earnings 2,371.98 euros/month or 28,463.79 euros/year.

Net amount of the average earnings: 22,150.52 euros/year.

D. Gross annual amount of the pension: 14,812.73 euros

Net annual amount of the pension: 13,861.76 euros (personal income tax withheld 6.42%)


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

Gross

Net

52.04

62.58

Widowhood pensions are compatible with the beneficiary’s employment.

Article 65. Title VI.

The maintenance of the purchasing power of pensions is guaranteed.

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

2.            

                   

Period considered

Price

index (1)

A.

 31 December 2015

100.472

B.

 31 December 2016

102.049

C.

Percentage B/A

1.57

(1)    Base 2016

3.            

Period considered

Survivor's Pension

 of the standard beneficiary

A. Pension as at 31 December 2015

1,865.61

B. Pension as at 31 December 2016

1,870.27

C. Percentage B/A

0.25