出版社：Asociación de Actuarios, Estadísticos y Economistas de la Seguridad Social
摘要：On January 1, 2016, the maternity supplement entered into force in the Spanish pension system. Its impact has been rather scarce. The main objective of this work is to quantify the effect of the application of the mentioned supplement, for which, what happens before and after its implementation is compared. To do this, we first analyze the gender gap in our country. Hereafter, the characteristics of the Maternity Supplement in Spain and in other countries in which a similar complement has been applied are summarized. The analysis of the methodology used is developed in the following section, stopping in the revision of the Internal Rate of Return, theReplacement Rate, the Gender Gap and the Expenditure associated to the complement. In order to apply this methodology, data have been obtained from the Continuous Sample of Working Lives of 2014. The effect of the complement is cumulative so it is projected into the future, until the system stabilizes the expense generated by the complement, which could be an increase of 2.5% for retirement, surpassing in current euros of 2014, 2,000 million. There is an increase of almost 6% in the average amount of the initial pension of women, decreasing the gender gap in more than 4 points. It is analyzed for the Regimen General and Self-employed and a sensitivity analysis is carried out according to: the variation of the total increase in pension expenditure; the fertility; and the participation of women in the labor market.
关键词：Complement for Maternity; Social Security; Pensions; Continuous Sample of Labor Career.
