The Superior Court of Justice of Castilla y León has recognized 100% of the retirement pension of a self-employed worker to whom Social Security did not count five years of contributions, even though it had forced him to pay them after requesting withdrawal. In this way, the court recognizes his full pension plus 4% for having delayed retirement, compared to the 93.92% that the INSS had initially granted him.
According to the ruling (which can be consulted at this link from the Judiciary), the worker registered as self-employed in January 1986 and in December of that same year he requested leave. The General Treasury of Social Security understood that, as he had requested the withdrawal late, he had to continue paying the contributions until August 1992, obliging him to do so, although it later accepted the withdrawal from the end of 1986.
In this way, he continued working and paying his dues. Later he contributed to the general regime between 1992 and 1994 and subsequently registered again as self-employed until his retirement on December 30, 2023.
Now, what happened and the dispute with this ruling is that Social Security, when calculating his pension, left out the contribution period from January 1, 1987 to January 23, 1992, that is, those years in which Social Security forced him to contribute. The worker was not satisfied, because if he had contributed it should be counted towards retirement, so he decided to go to court.
The Social Court number 3 of León agreed with the Social Security, giving as the reason that an old rule indicated that the contributions paid without being registered could only be counted towards the pension if the registration had been formalized as of January 1, 1994. In the case of having registered before, like this worker, those months were not useful, even having paid the contributions.
Once paid, the fees count even if the registration is before 1994
The TSJ, after upholding an appeal, agrees with the worker to compute these contributions. The reason is that Law 22/2021, on General State Budgets for 2022, modified the twentieth transitional provision of the General Social Security Law, establishing that, in registrations prior to 1994, article 319 is applied to pensions caused from January 1, 2022, according to which the contributions for periods without registration “will produce effects with respect to benefits, a once they have been deposited” (which makes it possible to redeem quotas prior to 1994).
Given that his retirement was in December 2023 and the contributions had been paid, the Court determines that they should count, since there is no evidence that “the contributions made were returned.” Therefore, you are entitled to 100% of the regulatory base and an extra 4% for the full year of contributions after reaching the ordinary age (what is known as delayed retirement).
The now pensioner had 93.92% of his regulatory base recognized, set at 2,568.68 euros, that is, 2,412.50 euros per month, so with 100% he is entitled to 156.18 euros more per month and, with the extra 4% due to the delay, to almost 259 euros more in each of the 14 payments (about 2,671 euros per month). month), according to the calculation by NoticiasTrabajo with the amounts for 2023.
A retiree returns 60,082.11 euros to Social Security for putting a worker in his name to collect 100% of the pension even though the restaurant belonged to his company
New retirees earn 1,758 euros, while self-employed pensioners already retired receive 1,063.53, below the minimum wage
Keep in mind that, for this to happen, it is necessary to have the installments paid, since, if this is not done, it can happen as in this other case, where a self-employed person had a prescribed debt of 28,259.43 euros. Although the pension was recognized, these unpaid contributions were not taken into account when applying the calculation method.