Permanent incapacity benefits

Partial permanent Disability for the usualprofession:

Limitation not lower than 33% in performance.

Total And Permanent disability for the usualprofession:

It disqualifies to the worker for its “usual profession” but it can dedicate to another different.

Absolute permanent Disability for all work:

It disqualifies the worker for all professions or trades.

Severe Disability.

When the absolute permanent disabled worker needs another person's assistance for the most essential actions in life

The following chart indicates the existing different degrees of permanent disability.

Provision consisting of a lump sum indemnity that the Social Security Institute recognises to the workers that they suffer injuries, mutilations and deformities caused by work-related injuries or illnesses professionals, that without arriving at to constitute permanent disability, suppose a decrease of the physical integrity of the worker, provided that they appear collected in the established scale to this end.

Compensation determined by scale.

Amounts collected in Order TAS/1040/05 of 18 April.

The benefit will be effective starting from the corresponding resolution.

P.C. Partial.

It consists of a lump sum indemnity equivalent to 24 monthly payments of the benefits base that it served for the calculation of the temporary disability.

Economiceffects. The benefit will be effective starting from the corresponding resolution.

The benefit is subject to taxation in the terms established in the regulatory standards of Personal Income Tax (IRPF) and is subjected, where applicable, to the general withholding tax system.

Compatibilities. The benefit is compatible with the development of any work activity, both as an employee or as a self-employed worker, as well as with the maintenance of the work that was being carried out.

Workers with a partial permanent disability will have the right to be reinstated to their work position. The reinstatement conditions will depend on the degree of disability and of their subsequent recovery.

P.C. Total.

It consists of a lifelong pension of 55% of the regulatory base.

20% will be increased for people over 55 years old when difficulty of obtaining is shown off active employment different than the usual one.

The financial assistance is found subject to tax payment in the terms established in the regulatory standards of the Personal income tax (PERSONAL INCOME TAX), with the exception of pensions of qualified total and permanent disability (75%) that exempt from tax are found.

Economic effects of the provision are fixed at the time of the rating, that is, in the date of the resolution. Nonetheless, they can be backdated to the termination of the temporary incapacity benefit, when the amount of the permanent disability pension is higher than the grant being received, there being no retroaction, under any circumstances, if the worker was delayed in the rating.

The economic effects of the 20% increase, in the cases of qualifiedtotal permanent disability, is produced from the date of application, with a maximum retroactivity of 3 months, provided that they fulfil the requirements necessary to have the right to the aforementioned increase.

Compatibilities.

Pension with work:

It is compatible with any work carried out as an employee or as a self-employed worker in the same company or in a different one.

It is incompatible when in the same position in the company. 

Of the increase of 20% with the work and other provisions:

The 20% increase is incompatible: With work carried out as an employee or as a self-employeed worker.

P.C. Absolute.

It consists of a lifelong pension of 100% of the regulatory base

The economic effects of the benefit are established at the time of rating, that is, at the date of resolution. Nonetheless, they can be backdated to the termination of the temporary incapacity benefit (registration with proposal report), when the amount of the permanent disability pension is higher than the grant being received, there being no retroaction, under any circumstances, if the worker was delayed in the rating.

Compatibilities. The pension will not impede the exercise of those activities, whether they are profitable or not, that are compatible with the degree of disability and do not represent a change in their work capacity for the purpose of review

Severe disability.

It consists of an annuity of 100% of the incremented benefits base with a complement.

The economic effects of the benefit are established at the time of rating, that is, at the date of resolution. Nonetheless, they can be backdated to the termination of the temporary incapacity benefit (registration with proposal report), when the amount of the permanent disability pension is higher than the grant being received, there being no retroaction, under any circumstances, if the worker was delayed in the rating.

Pensions for absolute permanent disability and those for severe disability are exempt from tax in the terms established in the regulatory standards of the Personal Income Tax (IRPF).