An actress who continued working after retiring has the right to recover the 740.34 euros that Social Security deducted from her because it was an improper charge due to “percentage of delay.” The Superior Court of Justice of Catalonia indicates that this percentage is part of the pension, so you can continue acting, without losing part of your payroll.
According to the resolution (you can read it at this link from the Judiciary), the woman retired in July 2020 with a pension of 2,128.80 euros gross per month, of which 1,971.11 euros was her initial pension and the rest as an incentive for delaying her retirement, giving her 4% more for each year, that is, 108%. Even so, the retiree continued working, since the law in this case allows it without losing anything.
The problem came in July 2023, when Social Security sent a letter stating that it had to return 106.73 euros “improperly received as a percentage of delay.” After this, four more arrived for the amounts of 112.75, 115.72, 215.47 and 189.67 euros, which were deducted from the pension.
A new law that did not name the extra for delay
The origin of the problem is in the 2023 rule change, since since April of that year article 249 of the General Social Security Law allows 100% of the pension to be collected while carrying out an artistic activity, and clarifies that this amount includes the minimum supplement and the maternity or gender gap. It says nothing about the extra for delay, when the previous rule, Royal Decree 302/2019, did expressly mention an amount linked to the delay.
Social Security interpreted this silence as an exclusion, so, every time the actress worked, it withdrew the part of the pension that corresponded to the delay. Not being satisfied, he went to court, and the Court of First Instance of Barcelona annulled the five resolutions in September 2025 and forced him to return what was deducted.
Social Security appealed. In his appeal he even cited an “article 149 quater” that does not exist in the law, although the Chamber attributes it to an error when writing the number and also goes into resolution.
What the court said
The TSJ points out that, according to article 210 of the General Social Security Law, the percentage for delay is added to that corresponding to the years contributed and is applied on the regulatory basis, so that, in the words of the Chamber, “it becomes part of the pension itself.”
The minimum, maternity or gender gap supplements are later added to the pension already calculated and depend on circumstances that may change, such as having children or other income, while the regulatory base with the delay included “remains immutable.” For this reason, the Court rejects the Social Security appeal and agrees with the retiree.
Social Security increases the minimum pension for retirees who now have their spouse in charge, more than 320 euros per month in 2026 and more than 400 in 2027 according to the law, whenever they request it.
The minimum pension for retirees over 65 without a spouse would reach 1,018 euros per month in 2027, while those with a dependent spouse will receive about 415 euros more
Article 249 leaves out of this compatibility those who, in addition to acting, have another different job. In the case of this actress, what was at stake was that extra 8% of her base, 157.69 euros per month with 2020 amounts, according to the calculation of NoticiasTrabajo, which Social Security would have taken from her every month that she continued acting.