A company in Cantabria will not recover the money it paid for a workplace safety surcharge on a worker's pension, even though the employee died of a common illness weeks after a court confirmed the penalty.
The Social Chamber of the High Court of Justice of Cantabria dismissed the company's appeal and upheld an order from Social Court number 6 of Santander. The ruling maintains the calculation of 36,991.51 euros made by the General Treasury of Social Security.
The company was ordered to pay 850 euros in costs, including VAT, for the opposing party's fees. The sentence was issued on January 24, 2025.
Accident and pension calculation
The worker suffered a workplace accident on September 13, 2016. Following a period of temporary disability, the employee received permanent total disability for a workplace accident, effective from December 2, 2017, with an annual pension of 6,983.37 euros.
The National Institute of Social Security imposed a 40 percent surcharge on the benefit on November 23, 2017, due to a lack of safety. The company appealed, but the court confirmed its application on October 22, 2018.
The worker died from a common illness on November 14.
The General Treasury of Social Security calculated a capital cost of 36,991.51 euros, which included 35,838.55 euros for the surcharge and interest.
The company then requested a refund of the amount it considered excessive, arguing that the capital cost should be recalculated because the survival forecast used to set it had disappeared.
Refund request rejected
An execution order on January 7, 2020, rejected the company's request. The amount had been calculated using the tables applicable when the pension was recognised and the surcharge was fixed.
The Social Chamber said the capital cost combines financial and biometric variables, including survival rates. The court stated that its doctrine does not consider death as a reason for review.
The court said the disappearance of the pension does not make the calculation an undue payment. Based on statistical forecasts, some benefits last for a shorter time and others longer, the court noted.
The rules permit refunds if rights are reduced or annulled, a situation the court said did not apply in this case. The tribunal also ruled out a double penalty for the same event, specifying that there is no duplication when the surcharge is tied to distinct benefits.
The court noted that death from a common illness marks a difference from other lawsuits involving professional contingencies.
The High Court of Justice of Cantabria is the highest judicial body in the northern Spanish region of Cantabria. The National Institute of Social Security manages the public pension and healthcare system in Spain, while the General Treasury of Social Security handles the collection of social security funds.
