Active medical retirement has a “surprise” in income

In view of a wave of medical retirements and the departure of specialists to the private sector or abroad, the Government maneuvered to introduce the figure of the active retiredwhich will allow retired physicians to extend their career for three years, making their salary compatible with up to 75 percent of the pension. The calculations made by Vincent Matasresponsible for the study center of the Medical Union of Granada (SMG), located in the 17,761.94 euros net the remunerative impact of this route for professionals, although it warns that there will be an “unpleasant surprise” in the future income statement.

In his analysis of the impact of active retirement among medical personnel, Matas gives the example of an Andalusian doctor without guards, with 12 trienniums and a recognized third level of career, who perceives 44,619.51 euros net per year after subtracting personal income tax and Social Security. If he worked part-time, his salary would be 24,824.10 euros.

“In any of the above cases, doctors in active retirement receive 75 percent of their retirement, which we understand will be the maximum pension in the vast majority of cases,” says the leader of the SMG. The ‘cap’ stands at 3,058.51 euros per month, but if the 25 percent reduction is applied, it would remain in 26,369.10 euros per year.

“The remunerations, in principle, must be the sameincluding personal supplements (three years and degree), but it is important to ask, as there may be discrepancies between the centers, as there were in the cases of incorporation due to covid”, emphasizes Matas, who adds that it is “very important to take into account that They are going to have two payers, which each one will retain according to the annual remuneration and then the following year it is time to file the income statement and there will be an unpleasant surprise ”.

Specifically, it stands out that when the time comes to file the income statement in 2024, the Treasury will add both gross remunerations and apply the IRPF table to them. “The gross annual income is 95,554.44 euros, from which a total of 21,922.48 and 2,643.35 euros have been withheld from Social Security, but it turns out that for this income the IRPF quota is 30,529.64 euros, with some differences according to the autonomous community, so you will have to pay the Treasury a total of 8,607.16 euros“, Explain. This payment can be made in two installments.

In this way, the net income will be 62,381.45 euros per yearwhich represent 17,761.94 more than what you would obtain with a full-time job without active retirement and generating the right to a 4 percent delay supplement for your retirement.

Limits to active retirement of medical personnel

Matas details that access to active retirement status may be accessed by those who began to receive the contributory pension for ordinary retirement from January 1, 2022.

The retirement age depends on the number of years of contributions and is 65 years (2022) or 66 and four months (2023). “This limitation does not affect those who have accepted the compatibility of the retirement pension with the appointment as statutory personnel or civil servant, carried out under the Royal Decree of covid alarmTherefore, in this case, early retirement can take advantage of the plan”, emphasizes the leader of the SMG.

The compatibility will be applied in the case of a full-time shift, as well as in the case of a part-time shift of 50 percent of the shift.

“No other work can be done for others or on their own account that gives rise to their inclusion in any Social Security scheme”, he concludes.