All those workers who wish to request the subsidy for insufficient contributions must declare the total income of the family unit with which they reside, including the gross wages of the members and provided that they do not exceed 75% of the SMI. Likewise, this financial aid from SEPE is taxed in personal income tax as income from work, so a tax will be applied. minimum retention which is usually 2%.
This financial aid is provided by the SEPE and is aimed at unemployed people who have worked for, at least three months and have family responsibilities to take charge of. Likewise, those who have worked for 6 months can also opt for it. In any case, the quoted period cannot exceed 360 daysthat is, reaching the necessary time to be able to request contributory unemployment.
On the other hand, all persons who request it must meet certain requirements established by the State Public Employment Service. Among the requirements, applicants must be in unemployment situationlack their own income or prove family responsibilities, depending on the case. In addition, the subsidy application must be submitted before the next six month period to the causative event.
Does the SEPE take into account the gross or net salary when calculating the subsidy for insufficient contributions?
One of the most common doubts among those applicants for the subsidy is whether it is taken into account gross or net salary for the calculation of income. The SEPE has assured that it will be taken into account only the gross salary, regardless of what appears in the account in which the payroll is deposited. Furthermore, it is also They will review the extraordinary payments that have been enjoyed, although they will not deduct Social Security contributions or Personal Income Tax withholdings. Therefore, the figure that the SEPE will take into account will be the one that is received grossly for employed work.
In addition to the gross salary, They will take into account the rest of the income that the family unit or the applicant receives, such as benefits, rents, pensions, return on capital and other capital gains. While, in the event that the salary is the result of a professional, business, livestock, agricultural or artistic activity, it will be calculated using the difference between income and expenses that the activity has entailed.
None of the family members may receive a salary of more than 915.75 euros per month
In total, the money received cannot exceed 75% of the Interpersonal Minimum Wage, without taking into account the two extraordinary payments. To ensure that this requirement is met, the SEPE requests a document that includes the income of both the applicant and the rest of the family members by which family responsibility is declared, in case the request is made for this reason.
Currently, the SMI in Spain stands at 1,221 euros per month. Hence The maximum income that must have been received is 915.75 euros per month. Likewise, if different salaries have been received in the household, the maximum amount received by each member must not exceed 75% of the SMI. This amount must be multiplied by each of the family members. who applies for the subsidy, the result being the limit for being eligible or not for financial aid due to insufficient contributions.