Royal Legislative Decree 8/2015, of October 30, approving the consolidated text of the General Social Security Law.
Since January 1, 2016, women who have had biological or adopted children and are beneficiaries under any scheme of the Social Security system who receive contributory retirement, widowhood or permanent disability benefits can apply for the maternity supplement, taking into account the peculiarities of said supplement.
Percentage based on the number of children. This supplement, which will have the legal nature of a contributory public pension for all purposes, will consist of an amount equivalent to the result of applying a certain percentage to the initial amount of the aforementioned pensions, which will depend on the number of children according to the following scale:
a) In the case of 2 children: 5 percent.
b) In the case of 3 children: 10 percent.
c) In the case of 4 or more children: 15 percent.
Effective date. For the purposes of determining entitlement to the supplement and its amount, only children born or adopted prior to the event giving rise to the corresponding pension will be taken into account.
Limits. In the event that the amount of the pension initially recognized exceeds the limit established in article 57 without applying the supplement, the sum of the pension and the supplement may not exceed said limit increased by 50 percent of the assigned supplement.
Likewise, if the amount of the pension recognized reaches the limit established in article 57 by only partially applying the supplement, the interested party will also be entitled to receive 50 percent of the part of the supplement that exceeds the maximum limit in force at any given time.
In cases where exceeding the maximum limit is legally or regulatorily permitted for other reasons, the supplement will be calculated in the terms indicated in this section, estimating as the initial amount of the pension the amount of the maximum limit in force at any given time.
If the pension to be supplemented is caused by totalization of insurance periods on a pro rata temporis basis, in application of international regulations, the supplement will be calculated on the theoretical pension caused and the corresponding pro rata will be applied to the result obtained.
In those cases where the pension initially granted does not reach the minimum pension amount established annually by the corresponding General State Budget Law, said amount will be recognized, taking into account the provisions established in article 59. To this amount will be added the supplement for child, which will be the result of applying the percentage that corresponds to the pension initially calculated.
Exclusions. The pension supplement will not apply in cases of early retirement at the request of the interested party or in cases of partial retirement, as referred to in Articles 208 and 215, respectively.
Compatibility. Notwithstanding the above, the appropriate pension supplement will be assigned when transitioning from partial retirement to full retirement, once the age corresponding to each case has been reached.
In the case of concurrent pensions from the Social Security system, the child supplement will only be granted to one of the beneficiary's pensions, according to the following order of preference:
-
1. To the pension that is most favorable.
-
2. If a retirement pension coincides with a widow's pension, the supplement will be applied to the retirement pension.
In the event that the sum of the pensions recognized exceeds the limit established in article 57 without applying the supplement, the sum of the pensions and the supplement may not exceed said limit increased by 50 percent of the assigned supplement.
Likewise, if the amount of the pensions recognized reaches the limit established in article 57 by only partially applying the supplement, the interested party will also be entitled to receive 50 percent of the part of the supplement that exceeds the maximum limit in force at any given time.
In cases where exceeding the maximum limit is legally or regulatorily permitted for other reasons, the supplement will be calculated in the terms indicated in this section, estimating as the initial amount of the sum of the concurrent pensions the amount of the maximum limit in force at any given time.
The right to the supplement will be subject to the legal regime of the pension with regard to birth, duration, suspension, termination and, where applicable, updating.
Marta Jabares
Labor Area
Àmbit Assesor
Do you have any questions about this topic?
Our team of expert advisors will help you resolve any issues related to our services.
Contact us now
A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
Latest entries from MGI Àmbit
(see all)
Related
