This tax comes to “replace” the so-called “sustainability factor” which, although it was planned to be implemented in 2019, but never occurred. In this case, the sustainability factor would have linked the amount of the pension to the evolution of the life expectancy of the pensioners through a mathematical formula that considered the mortality tables of the pensioners with 67 years as a reference.

This year 2023 has come with many changes for Spanish families and society in general and specifically with regard to retirements, pensions and unemployment benefits. In this way, the State Public Employment Service (SEPE) is going to make a significant increase in unemployment benefits, which is motivated by the approval of the new General State Budgets for 2023, where the Government seeks the protection of people unemployed.

Regarding the content of the incentive regulation, the general objectives of the standard, within the framework of active employment policies, are: to promote the hiring of unemployed people, especially the most vulnerable, to contribute to job creation and encourage self-employment.