IMS
Incapacity, Mortality and Survival

Financial benefit that aims to help the situation of financial need that the death of other people produces for certain people.

These benefits are included in the protective action of both the General Regime and the Special Regimes.

Under the title of Benefits for mortality and survival are the financial benefits for:

• Widow/er's benefit
• Orphan's benefit
• Pension for relatives
• Special lump sum compensation
• Death assistance

Mutua Universal covers mortality and survival when it is caused by a Work-Related Accident and Disease, offering the following benefits:

• It bears the cost of lump sum benefits derived from Work-Related Accidents and Occupational Diseases by making a payment directly to the beneficiary for lump sum benefits due to death, death grant and grant for family members. Lump-sum benefits (excluding death grant) derived from Work-Related Accidents and Occupational Diseases are subject to tax payments in the terms and conditions established in Article 17.2 of Act 35/2006 on Personal Income Tax (IFPF)
• It assumes the cost of pension benefits derived from Work-related Accident and Occupational Disease by setting up the corresponding cost capital in the General Treasury of the Social Security.

Permanent Disability is the situation of a worker who, after undergoing the prescribed treatment and being discharged from medical care, still presents serious anatomical or functional reductions that may be objectively established and are likely to be permanent, and which diminish or impede their ability to work. Such a rating does not exclude the possibility that the disabled person may recover the ability to work, if that possibility is medically considered to be uncertain or long-term.

What we understand by Permanent Disability is the situation of a worker that combines the following circumstances:

• Has received medical treatment
• Presents serious anatomical or functional reductions
• The above may be objectively established (with medical tests)
• That, presumably, the situation is permanent (a recovery is not medically possible)
• It reduces or annuls the capacity to work

In the case of Occupational Contingencies:

• The mutual society will start the process with the National Institute of Social Security (INSS) to determine what benefit the worker should receive.
• The mutual society must assume the cost of the lump sum payment benefits deriving from Work-Related Accident and Occupational Disease through direct payment to the Beneficiary, provided that it is responsible, if applicable, for compensations determined by a scale in the event of non-incapacitating permanent injuries or the lump sum amount in the event of partial permanent incapacity.

Lump-sum benefits derived from Work-Related Accidents and Occupational Diseases are subject to tax payments in the terms and conditions established in Article 17.2 of Act 35/2006 on Personal Income Tax (IFPF)

• The mutual society will assume the cost of the pension provisions deriving from Work-related Injuries and Occupational Diseases through the constitution in the Central Treasury for Social Security of the corresponding capital, provided that it is responsible for this.

In the case of Non Work-related Injuries and Non-occupational Diseases:

• The law establishes that mutual societies shall not be responsible for the payment of benefits that might derive from a declaration of Permanent Incapacity. These will be payable by the Social Security.