Increasing the contribution base to the special scheme for self‑employed workers at a time immediately prior to the event giving rise to higher pregnancy benefits: “fraud and punishment”
Keywords:
Special scheme for self-employed workers, increase in the contribution base, pregnancy benefits, fraud, infringement, penaltyAbstract
This study aims to analyze the criterion adopted by our Supreme Court on the effects derived from the fraudulent increase of the contribution base in the Special Regime of Self-Employed Workers at a time immediately prior to the event causing benefits derived from pregnancy in order to increase the amount of these in the face of a risk that is not foreseeable, but true. The various pronouncements on this subject at the request of the petitioner vary between two positions: on the one hand, the origin of the loss of benefits and the reimbursement of the amounts received and, on the other, the reimbursement of the difference between the benefit calculated according to the minimum base for which it was being paid and that which was actually received and which was calculated on a higher basis for which it was paid after the increase occurred in the period immediately preceding the causal event, when the state of pregnancy was already known.
Downloads
Article page views
History retained by PKP. Accesses are not unique people and do not guarantee a completed download. Data through: 2026-11-05.
Downloads
References
Cervilla Garzón, M. J.: “La financiación de los regímenes especiales de trabajadores autónomos”, Temas Laborales, núm. 81, 2005.
Gallego Moya, F.: “Artículo 180. Pérdida o suspensión del derecho al subsidio por nacimiento y cuidado de menor”, en Sempere Navarro, A. V. y Barrios Baudor, G. L. (dirs.) y Cavas Martínez, F. (coord.): Comentarios a la Ley General de la Seguridad Social (volumen IV), Cizur Menor, Aranzadi, 2017.
Gorelli Hernández, J.: “Incapacidad temporal”, en Gorelli Hernández, J.; Val Tena, Á. L. de; Alzaga Ruiz, I.; Arias Domínguez, Á.; Marín Alonso, I. y Gutiérrez Pérez, M.: Lecciones de Seguridad Social, undécima edición, Tecnos, Madrid, 2021.
Ribes Moreno, M. I.: “La necesaria reformulación del sistema de cotización de régimen de autónomos: una reflexión al hilo de las últimas novedades legislativas y perspectivas comparadas”, en Gómez Muñoz, J. M. (dir.): El trabajo autónomo en España tras la crisis. Perspectivas y propuestas, Bomarzo, Albacete, 2019.
Sáez Lara, C.: “Sostenibilidad del sistema de protección social de los trabajadores autónomos”, en Gómez Muñoz, J. M. (dir.): El trabajo autónomo en España tras la crisis. Perspectivas y propuestas, Bomarzo, Albacete, 2019.
