IMS (permanent disability, death, and survival)
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 assumes the cost of the fee-paying provisions only derived from Work-related injury and Occupational Disease through the direct deposit to the payee, of lump sum provisions because of death, death assistance and grant in favour of relatives. Only fee-paying provisions (with the exception of the death assistance) derived from Work-related injury and Occupational Disease, subjects are found to tax payment in the terms established in the Article 17.2 of the Act 35/2006 of the Personal income tax (PERSONAL INCOME TAX)
• 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 Incapacity is when the worker, after receiving medical treatment and being discharged, presents serious anatomical or functional reductions, subject to objective determination and assumed permanent, which reduce or annul their capacity to work. This qualification will not prevent the possibility of the incapacitated person to recover their work capacity, if this possibility is medically considered to be uncertain or long-term.

We understand that Permanent Incapacity is when the worker meets the following conditions:

• Has received medical treatment
• Presents serious anatomical or functional reductions
• The point above is subject to objective determination (with medical tests)
• It is assumed to be permanent (that 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.

Only fee-paying provisions derived from Work-related injury and Occupational Disease, subjects are found to tax payment in the terms established in the Article 17.2 of the Act 35/2006 of the Personal income tax (PERSONAL INCOME TAX)

• 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 Common Contingencies :

• 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.