El Real Decreto-ley 2/2023las reformas en materia de ámbito subjetivo, prestaciones y sostenibilidad del sistema

Resumen

RD-ley 2/2023 represents the culmination of the Social Security reform in terms of the double objectives of guaranteeing the financial sustainability of the system, as well as the improvement of social protection. As it is a complex purpose, the regulation addresses a wide variety of issues ranging from extensions of the subjective scope to improvements in specific benefits such as temporary incapacity, orphan’s pension or care for a seriously ill child, as well as part-time work, family benefits and the gender gap. Linked to the issue of sustainability, the article deals with reforms in the area of retirement, the minimum and the maximum amount and revaluation of pensions, and finally deals with new contributions and the consolidation of the Social Security Reserve Fund in its guarantee function.