Primary Care in Spain is going through a critical moment, marked by a notable shortage of family doctors and pediatricians. This phenomenon is not an isolated event, but the result of a series of massive retirements that, together with the decree attracting new doctors to this branch of medicine, have left a void that is difficult to fill. In this context, the Ministry of Social Security published on December 28, 2022, a modification to the General Social Security Law. This new provision, known as the enhanced active retirementwhich seeks to offer a partial solution to this challenge.
Enhanced active retirement allows family doctors and pediatricians of Primary Care to make compatible 75% of your contributory pension with the exercise of their profession within the National Health System (SNS), whether as statutory or civil servants despite having reached the legal retirement age. This flexibility in retirement conditions is presented as a plan with a time horizon of three years, which aims to alleviate the situation of lack of specialists at the first level of medical care.
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To access this modality, physicians must have achieved the ordinary retirement age, excluding those who have previously taken advantage of bonuses or advances in retirement age, with a notable exception for those who, in the context of the COVID-19 health crisis, retired early but were appointed statutory staff or civil servants through the Royal Decree-law 8/2021.
This measure not only implies recognition of the value and experience of professionals who choose to continue in active service, but also represents an attempt to mitigate the negative impact that the shortage of doctors specialists have in Primary Care. Furthermore, it does not limit its application to a full day, but also contemplates the possibility of work part timealthough some autonomous communities have been reluctant to implement it under these conditions despite the prevailing need for professionals.
In the case of half-time, the doctor will be able to earn more or less the same as what he was earning while active, but working half as much, specifically 504.87 net euros more per year in our example, once the 5,909.13 have been paid. euros in the following year’s declaration by adjusting the income, resulting fee and withholdings of the two payers. Although the 4% incentive is not generated for each year of extension of active service, as detailed by the Andalusian Medical Union.
It is important to highlight that, during this period of active retirement, Social Security contributions by doctors they do not generate new economic rights in the pension system. Furthermore, an incompatibility is established with the performance of any other work that entails inclusion in any Social Security regime, thus reaffirming the exclusive nature of this scheme for Primary Care physicians.
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On the other hand, the management and negotiation of reinstatement as an active retiree requires a thorough analysis by the interested parties, considering both the working conditions and the fiscal impact of combining salary and pension. Correct planning and understanding of the tax implications are key, given that Personal Income Tax (IRPF) withholdings can vary significantly and surprise the professional at the time of their annual return.
