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Social Security · Art. 123 LGSS

Benefit Surcharge Calculator

Workplace safety violations: 30-50% on sick leave, permanent disability and death benefits. Non-insurable. Paid by the employer directly.

The benefit surcharge (Art. 123 LGSS) cannot be insured. The infringing employer pays it directly. The INSS declares it by resolution and it does not exempt from additional civil liability.

The standard sick-pay benefit for work accidents/occupational disease. Employer pays surcharge directly.

Legal basis

Art. 123 LGSS (RDL 8/2015): "All financial benefits arising from work accidents or occupational diseases shall be increased, depending on the seriousness of the fault, by 30 to 50 per cent, at the expense of the infringing employer, when the injury occurs through work equipment or in facilities, workplaces that lack the required protective measures."

⚠️ The INSS sets the percentage by reasoned resolution. This calculator is indicative; consult a labor law specialist.

What is the Art. 123 LGSS benefit surcharge?

The benefit surcharge is a special economic sanction under article 123 LGSS (RDL 8/2015). It arises when a worker suffers a work accident (AT) or occupational disease (EP) because the employer failed to comply with occupational risk prevention rules. Unlike civil damages, the surcharge falls directly on the infringing employer and cannot be insured.

Violations that trigger the surcharge

The surcharge applies when damage results from: (1) absence or inadequacy of collective or individual safety measures; (2) lack of signage or training; (3) failure to complete risk assessment or prevention plan (LPRL); (4) use of equipment or facilities not meeting regulatory requirements (RD 1215/1997, RD 486/1997). The Labor Inspectorate prepares the foundational report for the surcharge proposal.

Compatibility with other liabilities

The surcharge is compatible and cumulative with: (a) civil damages before social courts; (b) administrative sanctions from the ITSS (LISOS: Law 5/2000); (c) criminal liability for crimes against worker safety (Arts. 316-317 CP). No deduction of the surcharge from civil damages applies unless the same damage heads are claimed.

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