Degrees and amounts of benefits for permanent disability

Published on: 11/02/2016

Degrees of permanent disability

Permanent Partial Incapacity for the usual occupation:

  • Limitation not lower than 33% in performance.

Total Permanent Incapacity for the usual occupation:

  • It disqualifies the worker for their “usual” profession but they can work at something else.

Absolute Permanent Incapacity for all work:

  • It disqualifies the worker for all professions or trades.

Severe Disability:

  • When the permanent disabled worker absolute needs another person's assistance for the most essential acts of the life.

Non-disabling injuries caused by work-related accidents and professional diseases

Benefit consisting of a lump sum payment that the Social Security Institute recognises for workers that suffer injuries, mutilations and deformities caused by work-related accidents or professional diseases, that while they do not constitute permanent disability, they cause a decrease in the physical integrity of the worker, provided that they appear on the scale established to this end.


Amount of the financial benefits

Indemnity for scale

  • Amounts collected in Order TAS/1040/05 of 18 April.
  • The benefit will be effective starting from the corresponding resolution.

Partial permanent Disability

  • This consists of a lump sum compensation payment equivalent to 24 monthly payments of the regulatory base that was used to calculate the temporary disability.
  • Economic effects. 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.

Total And Permanent disability

  • It consists of a lifelong pension of 55% of the regulatory base.
  • It will be increased by 20% for people over 55 years old when it is assumed unlikely that they will obtain employment in an activity different to 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.
  • Economic effects of the increase of 20%, in the cases of qualified total and permanent disability, is produced from the date of the application, with a maximum retroactivity of 3 months, provided that they arise the requirements necessary to have 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. 

An increase of 20% with work and other benefits:

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

Absolute permanent Disability

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

  • This consists of a life-long pension of 100% of the regulatory base augmented by a supplement.
  • 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 (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 of severe disability are exempt from tax in the terms established in the regulatory standards of the Personal income tax (PERSONAL INCOME TAX).

How is this benefit processed?