Nowadays, it is common for old-age pensioners to re-enter or remain in the workforce. In this situation, the company is obliged to make social security contributions; however, doubts arise as to how such contributions should be made in light of the worker's pension status.
Upon meeting the requirements for a pension, a worker who is an old-age pensioner is not required to contribute to the Social Security System for Pensions; however, the retired worker must make mandatory contributions to health and occupational risks.
Contributions to Social Security in Health
The health contribution is made even when the worker holds the status of pensioner, assuming the entire contribution, which is deducted from the pension payment. Likewise, when a pensioner continues working, they must make health contributions, with the contribution burden divided as follows: (i) the retired worker assumes four percent (4%), and (ii) the employer assumes the remaining percentage, 8.5%.
Contributions to Social Security in Occupational Risks
The employer is responsible for the full payment of the contribution. During the term of the employment relationship, the contribution percentage will correspond to the risk classification according to the activity performed by the retired worker, which, in any case, follows the general rules for workers.
How is the payment of contributions to Social Security in Health and Occupational Risks for a retired worker made through the PILA form?
The Integrated Contribution Settlement Form (PILA) must mark the “Contributor Subtype 4, with requirements met for pension,” which allows contributing only to health and occupational risks.
Retired workers under an exempted regime
The exception regime is one under which workers have special rules for the settlement and calculation of their pensions. Law 100 of 1993, in its Article 279, establishes that members of the military forces and the national police, those affiliated with the social benefits fund of the teaching profession, personnel governed by Decree-Law 1214 of 1990, with the exception of those who joined after Law 100 came into effect, and unpaid members of public corporations belong to this special regime.
Must a worker who is a pensioner under an exempted regime and who becomes employed make contributions to the General Pension System?
In accordance with the provisions of Article 4 of Law 797 of 2003, the obligation to contribute ends when the affiliate meets the requirements to access the minimum old-age pension, or when they retire due to disability or early retirement. Therefore, a pensioner under an exempted regime is not obligated to contribute to the pension fund.
Health contributions with a retired worker under an exempted regime
When a person affiliated as a contributor to a special or exception regime has an employment relationship or additional income on which they are obliged to contribute to the General Social Security System in Health (SGSSS), the contributor must make the respective contribution to the Solidarity and Guarantee Fund ADRES. Assistance services will be provided exclusively through the Special or Exception Regime to which they are affiliated in accordance with the pension recognition resolution, and the economic benefits under the General Social Security System in Health will be covered by ADRES in proportion to the Contribution Base Income on which the respective contributions were made.
Procedure for payment to ADRES
The employer must pay to ADRES (Administrator of the Resources of the General Social Security System in Health) the corresponding health contributions, which does not require prior registration or affiliation. Your information will be recorded once you make the contribution to the SGSSS, through the PILA form or with the first payment made using the payment button provided by ADRES.
PROCEDURE FOR RECOGNITION AND PAYMENT OF DISABILITIES
The economic benefits under the General Social Security System in Health, that is, disabilities due to general illness, maternity and paternity leaves, in favor of those who make contributions to ADRES for being affiliated to the special and/or exception regimes and having additional income, will be covered by said fund or the entity that acts as such in proportion to the Contribution Base Income on which the respective contributions were made. The payment of disabilities, maternity and paternity leaves, will be requested by the contributor or the independent worker, to the fiduciary administrator of ADRES resources, for which they must attach the pertinent documents for its recognition. The term for the payment of economic benefits will be 15 business days, counted from the receipt of the complete documentation for the approval and payment of economic benefits or for notification in case they are not approved.
Geraldine Toledo – AZC CONSULTING ATTORNEY