The reform of social security contributions in Spain: From political pact to legislative reality
In December 2021, Spain approved a reform of the Social Security contribution system, as part of a more general reform (a commitment made to the European Union to implement structural reforms that justify loans to face the economic and social crisis caused by the pandemic). The article evaluates thi...
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| Format: | Online |
| Language: | Spanish |
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Universidade Estadual de Campinas
2022
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| Online Access: | https://econtents.sbu.unicamp.br/inpec/index.php/rbest/article/view/16574 |
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| Summary: | In December 2021, Spain approved a reform of the Social Security contribution system, as part of a more general reform (a commitment made to the European Union to implement structural reforms that justify loans to face the economic and social crisis caused by the pandemic). The article evaluates this reform, questioning its suitability to solve the problems that the Spanish social security system has been facing for some time, which are related, from a financial point of view, to its economic sustainability. It should be kept in mind that since 1995 legislative reforms in the field of social security have been inspired by agreements reached in this area under the political agreement reached in the Spanish Parliament – which received support from all Spanish political forces, although not always – known as the “Toledo Pact”. Therefore, the article offers a historical perspective of the successive agreements reached on contributions within the framework of this political pact, from 1995 until the last reform in 2020, while allowing to study to what extent the political agreements on the financing of the system have been translated into Spanish pension law. |
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| ISSN: | 2674-9564 |
