The permanent disability pension is a Social Security benefit that seeks to compensate for the loss of salary or professional income when a person suffers a reduction or cancellation of their working capacity due to an illness or accident that is considered permanent. In some cases, the amount awarded by the degree of disability may be less than the legally established minimum pension. In these situations, you can request a complement to minimumsan annually reviewable aid that is not consolidated. This supplement is granted as long as the necessary requirements are met.
The minimum supplement guarantees that pensioners receive at least the minimum amount established annually when their regulatory basis is insufficient. To receive it, three requirements must be met: have a pension whose amount is less than the minimum amount, not exceed the income limit established for your family situation and reside in Spanish territory, in accordance with applicable international regulations.
Permanent disability pension
The permanent disability benefit In its modality, it is designed to compensate for the loss of income when a worker, due to an illness or accident, experiences a lasting reduction or cancellation of his or her working capacity. This benefit applies to all members of the Social Security schemes that meet the specific requirements for each degree of disability.
There are four degrees of disability:
- Partial for regular profession: reduces work performance in the usual profession by at least 33%.
- Total for the usual profession: prevents the worker from carrying out his usual profession, although he can dedicate himself to a different one.
- Absolute for all work: makes it impossible for the worker to do any type of work.
- Great disability: the worker needs assistance to perform basic activities of daily living.
The requirements vary according to the degree of disability, with applicable general and contribution conditions. No prior contributions are required if the disability is due to an accident, whether work-related or not, or a occupational disease.
Amount
The amount of benefit It depends on the regulatory base and the percentage applied according to the degree of disability. For example, permanent partial disability is compensated with a flat-rate compensation (24 monthly payments of the regulatory base), while total disability is calculated at 55% of the regulatory base, with an increase of 20% starting at 55. years. Absolute disability is covered at 100% of the regulatory base, and severe disability includes an additional supplement.
The benefit It is paid differently depending on the cause: 14 payments if it results from a common illness or non-work accident, and 12 payments if it is due to a work accident or occupational disease. The pension is revalued annually and is subject to personal income tax, although pensions for absolute disability and severe disability are exempt from withholding.
Compatibility
In terms of compatibility, partial disability is compatible with any job, total disability is compatible with jobs other than the usual one, and absolute disability and severe disability allow activities compatible with the pensioner’s status, although from the retirement ageyou cannot work as a self-employed person or as an employee.
Complement to minimums
He minimum supplement for pensions It is adjusted to reach the legal minimum amount and is reviewed annually. It is incompatible with annual returns greater than 8,942 euros, and pensioners must report additional income. For pensions accrued since 2013, it is required residence in Spain; If it is not fulfilled, the complement is lost from the first day of the following month. Pensions are considered with family responsibilities if the annual income, divided by the number of members, does not exceed 75% of the SMI.
For keep the complement to a minimumpensioners must meet certain requirements. One of the most frequent reasons for losing the supplement is failure to submit the annual income statement, which must include both the pensioner’s income and that of her family unit.
If this declaration is not submitted on time, the supplement is suspended until receipt of the required documentation. Furthermore, the supplement is lost if the pensioner moves outside of Spain, since it is only granted to residents of the country.
It is also lost if pensioner’s income They exceed the established limits: 8,942 euros per year for those who do not have a dependent spouse, and 10,430 euros for those who do. Social Security considers income from work, economic activities, capital gains and returns on real estate capital, excluding the disability pension, to determine whether this threshold is exceeded. If income increases and exceeds the limit, the supplement expires, although it can be requested again if income decreases.
He complement to minimums For permanent disability, it must be requested using an INSS form, in which income and residence in Spain must be proven. If it is not requested upon recognition of the disability, the supplement will only have retroactive effect for up to three months, provided that the requirements were met in that period.
