{"id":6320,"date":"2022-01-10T13:53:04","date_gmt":"2022-01-10T11:53:04","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-de-les-pensions-2022\/"},"modified":"2022-01-10T13:53:04","modified_gmt":"2022-01-10T11:53:04","slug":"reforma-de-les-pensions-2022","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-de-les-pensions-2022\/","title":{"rendered":"Reforma de les pensions 2022"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Aprovada la reforma de les pensions que afecta mat\u00e8ries tan rellevants com la seva revaloraci\u00f3, la jubilaci\u00f3 anticipada, el foment de l\u2019envelliment actiu, la prestaci\u00f3 per vidu\u00eftat, la jubilaci\u00f3 for\u00e7osa i l\u2019increment d\u2019un 0,6\u2006% de la cotitzaci\u00f3 amb la finalitat de preservar l\u2019equilibri entre generacions.<\/h5>\n\n\n\n<p>En el BOE del dia 29 de desembre s&#8217;ha publicat la primera reforma del sistema de pensions, mitjan\u00e7ant la&nbsp;<a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/12\/29\/pdfs\/BOE-A-2021-21652.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Llei 21\/2021, de 28 de desembre<\/em><\/a>, que cont\u00e9 importants i rellevants novetats en mat\u00e8ria de Seguretat Social i que va entrar en vigor el passat&nbsp;<strong>1 de gener de 2022<\/strong>.<\/p>\n\n\n\n<p>Destaquem les seg\u00fcents novetats<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Nova f\u00f3rmula de revaloraci\u00f3 de les pensions<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Revaloritzaci\u00f3 anual<\/strong>: Les pensions contributives es revaloraran cada any en funci\u00f3 de la mitjana mensual de l&#8217;IPC dels 12 mesos previs a desembre de l&#8217;any anterior.<\/li><li><strong>Avaluaci\u00f3 cada 5 anys<\/strong>: Cada 5 anys s&#8217;avaluar\u00e0 la conveni\u00e8ncia d&#8217;actualitzar les pensions per mantenir el seu poder adquisitiu. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jubilaci\u00f3 anticipada volunt\u00e0ria<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Coeficients reductors<\/strong>: Els coeficients reductors oscil\u00b7laran d&#8217;un m\u00e0xim del 21\u2006% -en els casos en els quals la jubilaci\u00f3 s&#8217;anticipa el m\u00e0xim de vint-i-quatre mesos- a un m\u00ednim del 2,81\u2006% -quan tan sols s&#8217;avan\u00e7a un mes-.<\/li><li><strong>L\u00edmit m\u00e0xim de la pensi\u00f3<\/strong>: A partir de l&#8217;1 de gener de 2024, si la pensi\u00f3 resultant \u00e9s superior al l\u00edmit m\u00e0xim, els coeficients reductors s&#8217;aplicaran sobre la pensi\u00f3 respectant aquella limitaci\u00f3. <\/li><li><strong>Per\u00edode transitori per aplicaci\u00f3 del l\u00edmit m\u00e0xim de la pensi\u00f3<\/strong>: Es regula un per\u00edode transitori de deu anys computats des de l&#8217;1 de gener de 2024 (sotm\u00e8s al compliment de determinats requisits) durant el qual aquest l\u00edmit no no ser\u00e0 aplicable als treballadors la relaci\u00f3 laboral dels quals s&#8217;hagi extingit abans de l&#8217;1 de gener de 2022 o per pactes col\u00b7lectius o procediments concursals aprovats abans d&#8217;aquella data. <\/li><li><strong>Disposici\u00f3 m\u00e9s favorable: <\/strong>Per al reconeixement del dret a pensi\u00f3, l&#8217;entitat gestora aplicar\u00e0 la legislaci\u00f3 vigent en la data del fet causant, quan resulti m\u00e9s favorable als treballadors.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jubilaci\u00f3 anticipada per causa no imputable al treballador<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Concepte de causa no imputable al treballador:<\/strong> S&#8217;inclouen totes les causes per raons objectives i la resoluci\u00f3 volunt\u00e0ria per part del treballador derivada dels sup\u00f2sits previstos en els casos de mobilitat geogr\u00e0fica, modificaci\u00f3 substancial i per incompliments greus de l&#8217;empresari.<\/li><li><strong>Coeficients reductors:<\/strong> Es fixa coeficients reductors de la pensi\u00f3 amb car\u00e0cter mensual en lloc de trimestrals i es modifica les quanties d&#8217;aquests coeficients. El coeficient a aplicar estar\u00e0 determinat per dues variables: (i) cada mes o fracci\u00f3 que, en el moment del fet causant, li falti al treballador per complir l&#8217;edat de jubilaci\u00f3 ordin\u00e0ria i (ii) el per\u00edode de cotitzaci\u00f3 acreditat. Els coeficients reductors oscil\u00b7laran d&#8217;un m\u00e0xim del 30\u2006% -en els casos en els quals la jubilaci\u00f3 s&#8217;anticipa quaranta-vuit mesos- a un m\u00ednim del 0,5\u2006% -per al sup\u00f2sit que el fet causant s&#8217;avanci un mes-.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jubilaci\u00f3 anticipada per ra\u00f3 de l&#8217;activitat i discapacitat<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Coeficients reductors<\/strong>: M\u00e9s endavant s&#8217;aprovar\u00e0 coeficients reductors de l&#8217;edat de jubilaci\u00f3 en determinats sectors d&#8217;activitat que es revisaran com a m\u00e0xim cada deu anys.<\/li><li><strong>Funci\u00f3 dels coeficients reductors<\/strong>: Els coeficients reductors no donaran lloc al fet que l&#8217;interessat pugui accedir a la jubilaci\u00f3 amb una edat inferior a 52 anys ni seran tinguts en compte a l&#8217;efecte d&#8217;acreditar l&#8217;edat exigida per accedir a la jubilaci\u00f3 parcial, al complement econ\u00f2mic per jubilar-se a una edat superior a la m\u00ednima i a qualsevol altra modalitat de jubilaci\u00f3 anticipada. Aquestes limitacions seran tamb\u00e9 aplicades als coeficients reductors de l&#8217;edat en els casos de jubilaci\u00f3 per discapacitat.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jubilaci\u00f3 demorada<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Justificaci\u00f3<\/strong>: Es pret\u00e9n incentivar la prolongaci\u00f3 de la vida activa m\u00e9s enll\u00e0 de l&#8217;edat legal ordin\u00e0ria de jubilaci\u00f3.<\/li><li><strong>Exempcions en la cotitzaci\u00f3 al Regim General de la Seguretat Social<\/strong>: Els per\u00edodes en els quals resulti aplicaci\u00f3 aquesta exempci\u00f3 seran computats com cotitzats a l&#8217;efecte d&#8217;acc\u00e9s i determinaci\u00f3 de la quantia de les prestacions.<\/li><li><strong>Excepcions en la cotitzaci\u00f3 al RETA<\/strong>: Aix\u00ed mateix, els treballadors per compte propi amb una edat igual o superior a seixanta-cinc anys tindran exempcions en la seva cotitzaci\u00f3 a la Seguretat Social.<\/li><li><strong>Complement econ\u00f2mic<\/strong>: S&#8217;estipula l&#8217;abonament d&#8217;un complement econ\u00f2mic que no resultar\u00e0 compatible amb l&#8217;acc\u00e9s a l&#8217;envelliment actiu i es podr\u00e0 percebre de qualsevol de les seg\u00fcents formes, a elecci\u00f3 de l&#8217;interessat: Un 4\u2006% addicional sobre cada any complet cotitzat entre la data en qu\u00e8 es va complir l&#8217;edat de jubilaci\u00f3 i el fet causant a la pensi\u00f3; Una quantitat a tant al\u00e7at per cada any complet cotitzat entre la data en qu\u00e8 va complir aquesta edat i l&#8217;edat del fet causant de la pensi\u00f3 conforme a una f\u00f3rmula que dep\u00e8n dels anys cotitzats; Una combinaci\u00f3 de les dues anteriors (pendent de desenvolupament per via reglament\u00e0ria).<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong> Jubilaci\u00f3 activa<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Principal novetat<\/strong>: Haur\u00e0 de transc\u00f3rrer almenys un any des del compliment de l&#8217;edat ordin\u00e0ria de jubilaci\u00f3. <\/li><li><strong>Treball compatible amb la jubilaci\u00f3<\/strong>: Es podr\u00e0 realitzar per compte d&#8217;altri, a temps complet o a temps parcial, o per compte propi.<\/li><li><strong>No s&#8217;exigir\u00e0<\/strong>: Que les empreses no hagin fet acomiadaments improcedents en els sis mesos anteriors i que hagin de mantenir el nivell d&#8217;ocupaci\u00f3 existent a l&#8217;inici de la compatibilitat entre pensi\u00f3 i feina. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong> Jubilaci\u00f3 for\u00e7osa<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Establiment per conveni col\u00b7lectiu<\/strong>: Aquesta mesura sols es podr\u00e0 imposar per conveni col\u00b7lectiu quan (i) el treballador tingui una edat igual o superior a seixanta-vuit anys; (ii) compleixi els requisits per accedir al 100\u202f% de la pensi\u00f3 ordin\u00e0ria de jubilaci\u00f3; i (iii) la mesura estigui vinculada al relleu generacional a trav\u00e9s de la contractaci\u00f3 indefinida i a temps complet, d&#8217;almenys, un nou treballador. Tamb\u00e9 es permetr\u00e0 per compensar un d\u00e8ficit de ocupaci\u00f3 femenina, en determinades circumst\u00e0ncies. <\/li><li><strong>Comunicaci\u00f3 als representants dels treballadors<\/strong>: La decisi\u00f3 extintiva de la relaci\u00f3 laboral a trav\u00e9s d&#8217;aquesta modalitat haur\u00e0 de ser comunicada, amb car\u00e0cter previ, tant als representants legals dels treballadors com al mateix treballador.<\/li><li><strong>Convenis col\u00b7lectius subscrits abans de l&#8217;1 de gener de 2022<\/strong>: Amb car\u00e0cter transitori, les cl\u00e0usules en vigor pactades en els convenis col\u00b7lectius subscrits abans de l&#8217;1 de gener de 2022 mantindran la seva validesa fins tres anys despr\u00e9s de la finalitzaci\u00f3 de la vig\u00e8ncia inicial pactada en el conveni col\u00b7lectiu de qu\u00e8 es tracti. I resultar\u00e0 d&#8217;aplicaci\u00f3 \u00edntegra als convenis col\u00b7lectius que se subscriguin a partir d&#8217;aquesta data.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Reducci\u00f3 de la cotitzaci\u00f3 per a treballadors m\u00e9s grans de seixanta-dos anys en processos d&#8217;incapacitat temporal<\/strong><\/h3>\n\n\n\n<p>Es redueixen en un 75\u2006% les quotes empresarials a la Seguretat Social per conting\u00e8ncies comunes durant la situaci\u00f3 d&#8217;incapacitat temporal dels treballadors m\u00e9s grans de seixanta-dos anys.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Increment en la cotitzaci\u00f3 a la Seguretat Social com a mecanisme d&#8217;equitat intergeneracional<\/strong><\/h3>\n\n\n\n<p>A partir de 2023 s&#8217;incrementar\u00e0 la cotitzaci\u00f3 en un 0,6% seguint l&#8217;estructura de l&#8217;actual distribuci\u00f3 entre empresa i treballador. Aquesta cotitzaci\u00f3 es mantindr\u00e0 fins a 2032.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Drets adquirits<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Treballadors amb contractes extingits o suspesos abans de l&#8217;1 d&#8217;abril del 2013<\/strong>: Es mant\u00e9 aplicables a les legislacions anteriors per a causar dret a la pensi\u00f3 de jubilaci\u00f3 a les persones que: (i) hagin extingit el seu contracte abans l&#8217;1 d&#8217;abril de 2013; o (ii) hagin vist suspesa o extingida la seva relaci\u00f3 laboral com a conseq\u00fc\u00e8ncies d&#8217;expedients de regulaci\u00f3 d&#8217;ocupaci\u00f3 o convenis col\u00b7lectius de qualsevol \u00e0mbit per decisions de procediment concursals. En tots dos casos, i des de llavors, no s&#8217;hauran d&#8217;haver reincorporat al mercat laboral.<\/li><li><strong>Jubilacions anticipades anteriors al 31 de desembre del 2021 en cas de llarg per\u00edode de cotitzaci\u00f3:<\/strong> S&#8217;estableix un complement econ\u00f2mic per a aquelles persones que hagin accedit a una pensi\u00f3 de jubilaci\u00f3 de forma anticipada entre l&#8217;1 de gener de 2002 i el 31 de desembre 2021, en determinats sup\u00f2sits de llargs per\u00edodes de cotitzaci\u00f3.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral7_336534041.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"658\" height=\"325\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral7_336534041.jpg\" alt=\"\" class=\"wp-image-806\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral7_336534041.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral7_336534041-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><figcaption><em>Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds. <\/em><\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Aprovada la reforma de les pensions que afecta mat\u00e8ries tan rellevants com la seva revaloraci\u00f3, la jubilaci\u00f3 anticipada, el foment de l\u2019envelliment actiu, la prestaci\u00f3 per vidu\u00eftat, la jubilaci\u00f3 for\u00e7osa i l\u2019increment d\u2019un 0,6\u2006% de la cotitzaci\u00f3 amb la finalitat de preservar l\u2019equilibri entre generacions.<\/p>\n","protected":false},"author":1,"featured_media":3313,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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