Regulation on Benefits and Other Benefits of the Public Pension System

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

DECRETO No. 38

THE PRESIDENT OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I. That by Legislative Decree No. 926, dated December 19, 1996, published in the Official Journal No. 243, Volume No. 333, of the 23rd of that same month and year, the Organic Law of the Superintendence of Pensions was issued, having created in its Art. 1, the Superintendence of Pensions, with the main purpose of overseeing, monitoring, and controlling compliance with the legal provisions applicable to the operation of the Pension Savings System and the Public Pension System, the latter being integrated by the disability, old-age, and death regimes administered by the Salvadoran Social Security Institute and the National Institute of Public Employees' Pensions;

II. That according to Decree No. 927, dated December 20, 1996, published in the Official Journal No. 243, Volume No. 333 of the 23rd of that same month and year, the Law of the Pension Savings System was issued, establishing that affiliates of the Salvadoran Social Security Institute and the National Institute of Public Employees' Pensions shall be subject to the provisions of this Law and those contained in the Laws of said Institutes, observing due harmony between the cited regulatory bodies;

III. That according to Art. 234 of the Law of the Pension Savings System, the faculty of the Superintendence of Pensions is established, regarding proposing to the President of the Republic for approval, the Regulations necessary for the operation of the Public Pension System, among other faculties; by virtue of which it is indispensable to have the Regulation on Benefits and Other Benefits of the Public Pension System, which will facilitate the adequate compliance with the norms that regulate the granting of benefits that must be recognized in the event of common disability, old age, and death contingencies in said system;

THEREFORE,

in exercise of its constitutional powers,

DECREEs the following:

REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

TITLE I
PUBLIC PENSION SYSTEM
UNIQUE CHAPTER
GENERALITIES AND DEFINITIONS

Objective of the Regulation
Art. 1.- This Regulation aims to develop the provisions contained in the Law of the Pension Savings System, applicable to the Public Pension System, with the purpose of establishing uniformly the regulations that govern the disability, old age, and death pension regimes administered by the Salvadoran Social Security Institute and the National Institute of Public Employees' Pensions.

Abbreviations and denominations
Art. 2.- For the purposes of this Regulation, the following abbreviations and denominations are adopted:

1) CCI or Commission: Disability Qualifying Commission, referred to in Art. 111 of the Law of the Pension Savings System.
2) INPEP: National Institute of Public Employees' Pensions.
3) ISSS: Salvadoran Social Security Institute.
4) Pension Institution: This term will be used to refer to the Salvadoran Social Security Institute or the National Institute of Public Employees' Pensions.
5) Disability: Disability due to common risks.
6) IBC: Base Income for Contribution.
7) IPC: Consumer Price Index.
8) IVM: Common Disability, Old Age, and Death.
9) Law: Law of the Pension Savings System.
10) Death: Death due to common risks.
11) SAP: Pension Savings System.
12) SPP: Public Pension System
13) SBR: Regulator Basic Salary, in accordance with the definition of Art. 122 of the Law.
14) SBR-INPEP: Regulator Basic Salary, used for the calculation of IVM benefits in INPEP.
15) SBM: Monthly Base Salary, used as the basis for determining IVM regime benefits in ISSS.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

16) Superintendence: Superintendence of Pensions

Definitions
Art. 3.- For the purposes of this Regulation and Title III of the Law, the following definitions are adopted:

Affiliate or insured: Worker registered in one of the IVM Regimes, administered by ISSS or INPEP, who participated or participates in the financing of one or both Regimes, through contributions.

Ascendant: Refers to the father and mother of the affiliate, who, in accordance with what is established in this Regulation, have the right to a survivor pension in the event of the insured's death.

Beneficiary: Person who receives a benefit, derived from the right generated by an affiliate of the SPP, with whom they have a kinship relationship or a relationship derived from their marital status of widowhood, or by the cohabitation situation recognized by the Family Code.

Unemployment: Period in which an affiliate of the SPP is not in a situation of labor subordination, for which cause they do not contribute obligatorily to the Common Disability, Old Age, and Death Regime administered by ISSS or INPEP, during said period.

Decree 474: Law on Incorporation into INPEP of Civil Pensions and Pensions at the expense of the State, published in the Official Journal No. 86, Volume No. 307, of April 6, 1990.

Decree 667: "Temporary Old Age Pension System", in favor of civil public employees, at the expense of INPEP, published in the Official Journal No. 286, Volume No. 309, of December 20, 1990.

Accrual of pension: Relating to acquiring the right to a pecuniary remuneration by reason of the granting of a benefit for common disability, old age, or survival, from a specified date.

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DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Ex-public employee: Worker who received remuneration for their services to the State and who was never affiliated with INPEP nor made contributions to the IVM Regime of said Institute.

Legal Old Age Age: Legal old age age shall be understood as the age of sixty years, in the case of men, and fifty-five years, in the case of women.

SPP: SPP shall be referred to as the IVM regimes administered by ISSS and INPEP, including beneficiaries of the Law on Incorporation into INPEP of Civil Pensions and Pensions at the expense of the State and beneficiaries of the Temporary Old Age Pension System, in favor of civil public employees.

Pension: Amount of money delivered periodically to an insured or beneficiary.

Pensioner: Insured person who enjoys a pension for disability or old age in the SPP.

Provisions governing affiliates of the SPP
Art. 4.- From the date on which the SAP enters into operation, affiliates in the SPP, in the IVM Regime, administered by ISSS or in the one administered by INPEP, shall be subject to the provisions contemplated in this Regulation.

Unified Administration of Regimes in INPEP
Art. 5.- From the date on which the SAP enters into operation, INPEP shall administer in a unified manner the Administrative and Teaching Regimes, in accordance with what the Law provides, in its Art. 183, item 3rd, as well as regarding Decrees 474 and 667.

In relation to the financial responsibility generated by the decrees mentioned in the first paragraph of this article, proceedings shall be in accordance with what is established in Art. 127 of this Regulation.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

TITLE II
REQUIREMENTS, BENEFITS, AND CALCULATIONS OF PENSIONS IN THE SPP
CHAPTER I
DISABILITY PENSION

On the disability pension
Art. 6.- Affiliates of the SPP shall have the right to a monthly disability pension, when without meeting the age requirements to access an old-age pension, they suffer a permanent impairment of the capacity to exercise any work, as a consequence of illness, common accident, or weakening of their physical or intellectual forces.

This benefit is excluded from the SPP for affiliates who become disabled due to professional risks, who will generate the right to a pension for such cause in the General Regime of Illness, Maternity, and Professional Risks of ISSS.

Requirements to have the right to Disability Pension Art. 7.- Affiliates of the SPP shall have the right to be granted a total or partial disability pension, when they meet the following requirements:

1) Be declared disabled by the Commission, in accordance with the definitions and procedures established in Art. 105 of the Law and with the provisions contained in the respective Regulation;
2) Have contributed for a period of not less than thirty-six months, of which eighteen months of contributions must be registered within the thirty-six calendar months prior to the date on which they became disabled.
For the purpose of establishing the exact number of months contributed, time will begin to be counted backwards, from the date on which the impediment that caused the disability occurred.
The contribution periods mentioned in this item may be continuous or discontinuous; and
3) Be under sixty years of age for men or fifty-five years of age for women, from which the right to an old-age pension will proceed.
Disability initiated before meeting the contribution period established in item 2 of this article shall not give the right to a pension.

On the Disability Qualifying Commission
Art. 8.- The determination of the right to a disability pension shall be the responsibility of a Disability Qualifying Commission, whose main function will be to determine the origin of the common or professional illness or accident, and to qualify the degree of disability.

From the date on which the SAP begins operations, said Commission shall be the only one legally authorized to qualify applications and issue Disability opinions in accordance with the provisions contained in the respective Regulation.

On the qualification of the degree of disability of an affiliate Art. 9.- Disability pensions granted by the SPP may be total or partial, according to the qualification of the degree of disability carried out by the CCI. The degree of disability shall be determined according to the following definitions:

1) Total Disability:
When the affiliate suffers the loss of at least two-thirds of their work capacity.
2) Partial Disability:
When the affiliate suffers the loss of their work capacity equal to or greater than fifty percent and less than two-thirds.

Provisional nature of the disability pension
Art. 10- Any disability pension, total or partial, shall be initially granted, in accordance with the first opinion, provisionally for a period of up to three years, after which the Commission shall proceed to grant it permanently or, if applicable, declare the cessation of the right to pension, prior to the issuance of the second opinion.

Notwithstanding the foregoing, the disability pensioner may request the early issuance of the second opinion in the following cases:

1) Upon reaching the legal age to retire for old age, during the three-year period; or
2) When the disability condition is aggravated.

Reevaluation after the Second Opinion
Art. 11.- Partially disabled pensioners in the SPP, in the second opinion, may request reevaluation before the CCI, due to aggravation of their disability condition, in accordance with what is established in the Regulation of said Commission.

Calculation of the Disability Pension for insured persons who opted to remain affiliated in the SPP Art. 12.- For insured persons who opted to remain affiliated with ISSS or INPEP, in accordance with what is provided in Art. 184 of the Law, the monthly disability pension, total or partial, shall be determined as a percentage of the SBR based on the time of contributed service, according to the following:

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

1) Total Disability Pension:
30% of the SBR for the first three years of contributions, increasing by 1.5%, for each additional year of contribution.
2) Partial Disability Pension:
30% of the SBR for the first three years of contributions, increasing by 1%, for each additional year of contribution.

If in the pension calculations mentioned in items one and two of this article, a final remainder of contribution time less than one year remains, a proportional fraction of the corresponding percentage shall be granted.

Transitional provision for the calculation of disability pension, for insured persons who remain affiliated in the SPP, in accordance with what is established in Art. 186 of the Law Art. 13.- For insured persons who, in accordance with what is established in Art. 186 of the Law, remain affiliated in the SPP, the monthly disability pension, total or partial, shall be determined as a percentage of the SBR based on the time of contributed service, according to the following:

1) If it is an affiliate of ISSS, two calculations shall be made for them, granting them the amount that results more favorable, between:
a) 30% of the SBR, for the first three years of contributions, increasing by 1.75%, for each additional year. b) 40% of the SBM; plus 1.25% of said salary for each fifty weeks of contributions that the affiliate has in excess of the first one hundred fifty.

1) If it is an affiliate of INPEP, two calculations shall be made for them, granting them the amount that results more favorable, between:
a) 30% of the SBR, for the first three years of contributions, increasing by 1.75% for each additional year. b) 30% of the SBR-INPEP, for the first five years of service or three of contributions; increasing for each additional year of service or contribution, as follows: 2.0% of the SBR-INPEP during the following fifteen years; 2.5% of the SBR-INPEP, during the following ten; and 3.0% of the SBR-INPEP, during the following five years.

Art. 14.- The remainders or fractions of time resulting in the pension calculations established in the previous article shall be taken into account as follows:

1) If the calculation is made according to the percentage scales for the SPP, established in Title III of the Law, for the resulting fraction of the year, a proportional fraction of the corresponding percentage shall be granted.
2) If the calculation is made in accordance with the percentage scales for pensions of the ISSS or INPEP laws, the time fractions shall be taken into account as follows:
a) If it is an affiliate of ISSS, for the final remainder of weeks less than fifty, a proportional fraction of 1.25% shall be granted.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

b) If it is an affiliate of INPEP, the fraction of time that results equal to or greater than six months shall be considered as a complete year and the corresponding percentage shall be applied.

Conversion and recalculation of the Disability Pension for insured persons who opted to remain affiliated in the SPP Art. 15.- When an affiliate pensioned for disability, total or partial, meets the legal age to retire for old age, the pension they receive shall be converted into an old-age pension, and must be recalculated in the cases of insured persons who opted to remain affiliated in the SPP and who receive a partial disability pension.

The recalculation of said pension shall consist of substituting in the initial calculation, the percentage of 1% by 1.5%. Additionally, the SBR that will be used, for these purposes, shall be the same that was used on the date on which the partial disability pension was granted. Once the new pension amount is obtained, the revaluations to which they are entitled must be incorporated.

ISSS or INPEP, as applicable, shall be obligated to carry out the conversion and recalculation of the partial disability pension, as well as to incorporate the adjustments corresponding to the mandatory contributions made, in case the affiliate had returned to remunerated work. Such adjustments shall be calculated in accordance with what is provided in Art. 24 of this Regulation.

Transitional provision for the conversion and adjustment of the Disability Pension for insured persons who remain affiliated in the SPP Art. 16.- When an insured person who had remained affiliated in the SPP, in accordance with what is established in Art. 186 of the Law, acquires the right to a disability pension and during the period in which they enjoy said pension, exercises remunerated work, they shall have the right to have their pension adjusted, when they meet the legal age to retire for old age. From said date, the disability pension they receive is converted into an old-age pension.

The adjustments in the amount of the pension shall be calculated in accordance with what is stated in Art. 24 of this Regulation.

Pensioners for common disability who are not performing remunerated work shall have the right to adjustments in the amount of the old-age pension, if they have made voluntary contributions to the SPP.

The adjustment of the pension shall not proceed, in the case of affiliates who during the period in which they enjoyed a disability pension did not exercise remunerated work. In such circumstance, only the conversion of the disability pension to an old-age pension shall proceed, for the same amount.

On the increase in the amount of the Great Disability Pension Art 17.- When the disability pensioner requires the assistance of a person to perform the primary acts of ordinary life, an increase of 20% of the amount of their pension shall be granted, as long as the need for that assistance subsists, even if it were converted into an old-age pension.

The granting of this benefit shall proceed prior to the issuance of a medical opinion by the Commission.

On the obligation to present an application for the qualification of disability Art. 18.- The affiliate who wishes to enjoy a disability pension must present to ISSS or INPEP, as applicable, an Application for Disability Qualification to which they may attach the medical records they have, so that said Pension Institutions submit the affiliate's work capacity to evaluation and qualification before the Disability Qualifying Commission.

Said Commission shall rule on whether the right to a pension proceeds or not, without prejudice to the compliance with the other requirements to access a disability pension, indicated in Art. 7 of this Regulation.

Accrual of Disability Pension
Art 19.- The disability pension shall accrue from the date on which Disability is declared, through the issuance of the first Opinion by the Commission.

If in the period preceding the date of issuance of the first opinion, there had been enjoyment of subsidy for temporary incapacity due to medical leave in the General Regime of Illness, Maternity, and Professional Risks of ISSS, this shall cease from the date of accrual of the disability pension.

Compatibility between Partial Disability Pension and salary Art.20.- The enjoyment of a partial disability pension, declared through first or second opinion by the CCI, is compatible with the receipt of a salary or any type of income by performing remunerated work.

Compatibility and incompatibility between Total Disability Pension and salary Art. 21.- The enjoyment of a total disability pension, granted provisionally, in accordance with what is established in Art. 10 of this Regulation, is compatible with the receipt of a salary or any type of income by performing remunerated work. Not so the enjoyment of total disability pension, granted with permanent character, through second opinion issued by the CCI.

If it is proven that the permanently disabled pensioner had returned to remunerated work, their pension shall be suspended, recovering it when they demonstrate that they have ceased in the remunerated employment.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Loss of the Right to a Pension for Disability
Art. 22.- The right to a disability pension initially granted provisionally is lost when, after the three-year period has ended, the pensioned affiliate fails to appear before the Qualifying Commission for Disability for it to issue the second opinion. In such a case, the cessation of the disability state will be presumed.

Presumption of Bad Faith by the Insured to Obtain a Disability Pension Art. 23.- The ISSS or the INPEP, as applicable, may not grant a disability pension if it is proven that the incapacity to perform any type of work originated from the bad faith of the insured. For these purposes, bad faith is understood as actions performed by the worker with the intention of causing physical harm to themselves, resulting in a state of disability and obtaining the pension benefit.

Readjustments in the Pension Amount When Converted to Old-Age Pension Art. 24.- The readjustment of total or partial disability pensions for pensioned individuals who continued contributing, either obligatorily or voluntarily, to the SPP, during the period in which they enjoyed said pension, will be calculated independently for each year of contributions registered, in accordance with the following:

1) 1.5% of the average IBC corresponding to each year of contributions will be granted, plus a proportional fraction of said percentage for the remaining final time of contributions.
2) The annual average IBC will be calculated by summing each group of twelve monthly IBCs and dividing that figure by twelve.
3) The calculation of readjustments will be carried out taking into consideration the IBCs registered from the date they began their obligatory or voluntary contributions to the SPP, being a pensioned individual for common disability, until the date they made the last contribution, maintaining the same status of pensioned individual for disability.
4) In the event that fewer than twelve months of contributions result from the calculation, the average IBC will be calculated by dividing the sum of registered IBCs by the respective number of months.

Invalidity Assignment
Art. 25.- From the date the SAP begins operations, insured individuals declared invalid, partially or totally, through an opinion issued by the Qualifying Commission for Disability, and who do not meet the minimum time of contributions required to access a disability pension, indicated in numeral 2 of Art. 7 of this Regulation, but who have registered at least twelve months of contributions in the ISSS or the INPEP, will have the right to receive an invalidity assignment. Such assignment will consist of a single payment equivalent to 10% of the SBR, for each month contributed. To determine the amount of SBR to be used in the calculation of the assignment, the following will be taken into consideration:

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

1) For insured individuals who opted to remain affiliated with the ISSS or the INPEP, in accordance with what is provided in Art. 184 of the Law, the SBR will be calculated as indicated in Arts. 66 and 69 of this Regulation.
2) Insured individuals who, according to what is established in Art. 186 of the Law, remain affiliated with the SPP, will have the right to have two calculations of SBR performed:
a) In accordance with what is established in Arts. 66 and 69 of this Regulation, or b) As indicated in Art. 71 of this Regulation.
This assignment will be granted based on the amount of SBR that is best for the insured.

Affiliates to the SPP who meet all the requirements indicated in the first paragraph of this Article must request the invalidity assignment in writing to the ISSS or the INPEP, as applicable.

Extinction of Rights by Receiving Invalidity Assignment Art. 26.- The granting of the assignment established in the previous article has as a consequence, the complete and definitive extinction of any right that might be based on the periods of contributions, which have served to justify the payment of the invalidity assignment.

If the worker who received said assignment in the ISSS or the INPEP incorporates into a job, they must affiliate with the SAP and make contributions to said system in the percentages established in literal a) of Art. 16 and literal b) of Art. 49, both of the Law, and may annually dispose of the balance of their pension savings account. Upon their death, the balance will constitute part of the estate.

CHAPTER II
OLD-AGE PENSION

Requirements to Have the Right to Old-Age Pension Art. 27.- Affiliates to the SPP will have the right to an old-age pension when they meet one of the following requirements:

1) Having reached sixty years of age for men and fifty-five years of age for women, and having a registered contribution time of twenty-five years or more, whether continuous or discontinuous, from their affiliation with the ISSS or the INPEP.
The age reached by an affiliate to the SPP, to establish the right to an old-age pension, will be determined in accordance with what is established in Art. 123 of this Regulation.

2) Registering a period of thirty years of contributions, continuous or discontinuous, in the SPP, regardless of age.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Old-Age Pension for Insured Individuals Who Opted to Remain Affiliated with the SPP Art. 28.- Insured individuals who opted to remain affiliated with the SPP, in accordance with what is established in Art. 184 of the Law, once they meet any of the requirements stipulated in the previous article, will have the right to a monthly old-age pension, the amount of which will be determined as a percentage of the SBR based on the time of service contributed, according to the following:

30.0% of the SBR for the first three years contributed, increasing by 1.5%, for each additional year of contributions.
If the pension calculation leaves a remaining final time of contribution less than one year, a proportional fraction of 1.5% will be granted.

Transitional Provision for the Calculation of Old-Age Pension for Insured Individuals Who Remain Affiliated with the SPP, as Established in Art. 186 of the Law Art. 29.- Insured individuals who remain affiliated with the SPP, in accordance with what is established in Art. 186 of the Law, once they meet any of the requirements stipulated in Art. 27 of this Regulation, and affiliates who, on the date the SAP entered into operation, registered thirty-one years of contributions or more, regardless of their age, will have the right to a monthly old-age pension, the amount of which will be calculated as a percentage of the SBR based on the time of service contributed, according to the following:

1) If it is an affiliate to the ISSS, two calculations will be performed, granting them the amount that results in the most favorable outcome, between:
a) 30% of the SBR, for the first three years contributed, increasing by 1.75%, for each additional year of contributions; or b) 40% of the SBM; plus 1.25% of said salary for each fifty weeks of contributions that the affiliate has in excess of the first one hundred fifty weeks.

2) If it is an affiliate to the INPEP, two calculations will be performed, granting them the amount that results in the most favorable outcome, between:
a) 30% of the SBR, for the first five years of service; increasing for each additional year of service, as follows: 2.0% of the SBR-INPEP, during the next fifteen years; 2.5% of the SBR-INPEP, during the next ten years; and 3.0% of the SBR-INPEP, during the next five years.

In cases where the right to a pension is generated by the accumulation of periods, the percentage table to be used in literals b) of numerales 1) and 2) of this article will be that corresponding to the Institution where the insured registers the greater time of contributions. If they register equal time, the table to be used will be that corresponding to the Previsionary Institution where they are making contributions on the date they meet the requirements to retire due to old age.

The percentage fractions of the pension that result from the fractions of contribution time will be taken into account in accordance with what is provided in Art. 14 of this Regulation.

Old-Age Pension for Affiliates Who Suffer a Diminution in Work Capacity Due to Common Risks Art. 30.- An affiliate in the SPP, who has already met any of the requirements to retire due to old age, without having exercised their right, and who suffers a diminution in their work capacity due to common risks, will not be subject to evaluation by the Qualifying Commission for Disability, and must adhere to the old-age pension to which they are entitled, without prejudice to the prior enjoyment of the subsidy for temporary incapacity due to medical leave in the General Regime of Illness, Maternity, and Occupational Risks of the ISSS.

Notwithstanding the foregoing, if the insured suffers a diminution in work capacity before the date they have reached the legal age to retire due to old age, but appears before the CCI after said date, it will be necessary to evaluate the disability, without prejudice to the carrying out of a preliminary investigation and the collection of probative information that determines the start date and origin of the disability, following the procedures that the Commission indicates for these purposes.

If the evaluation by the Commission results that the affiliate suffers from partial or total disability and additionally meets the minimum time of contributions requirement, indicated in numeral 2 of Art. 7 of this Regulation, the respective disability pension must be granted, the conversion of which into an old-age pension will be immediate.

If they do not meet the requirements indicated in the previous paragraph, the right to an old-age assignment will be determined.

Request to Enjoy Old-Age Pension
Art. 31.- To establish the right to an old-age pension, the affiliate must submit a request to enjoy said pension to the Previsionary Institution to which they are affiliated and contributing.

In the event that the affiliate is unemployed, they must submit it to the Previsionary Institution in which they had been contributing on the date they ceased the remunerated employment.

When required, the affiliate must attach the corresponding probative documents to said request, in accordance with Art. 94 of this Regulation, to establish compliance with the requirements.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Accrual of Old-Age Pension
Art. 32.- The accrual of an old-age pension for affiliates to the SPP is established as follows:

1) If the affiliate with the right to it is not performing a remunerated job, they will begin to enjoy the old-age pension from the date they submit the request.
2) If the affiliate with the right to it is performing a remunerated job, they will begin to enjoy the old-age pension from the date they retire from it, provided that this is subsequent to the date they submitted the request.

In the cases of requests from insured individuals who do not meet the legal requirements to retire due to old age, the respective Previsionary Institution will reject the request and must notify the petitioner of the cause for rejection.

Notwithstanding the foregoing, if during the processing period the requirements are met, the request will be accepted, and the accrual of the pension will have as its start date the date of compliance with them, or the date of retirement from remunerated work, if the latter is subsequent to the first.

Compatibility Between Old-Age Pension and Salary Art. 33.- Affiliates to the SPP who obtain their old-age pension, from the date the SAP entered into operation, may reincorporate into a remunerated job without losing the enjoyment of the old-age pension; but from their reincorporation, they will not have the right to have it readjusted by the corresponding Previsionary Institution.

Affiliates with the right to an old-age pension will access the benefit of combining their pension with a salary only if they have ceased remunerated employment and, subsequent to the date they retired, resume work as dependent workers.

In such a case, they may make contributions to the SAP in the percentages established in literals a) of Art. 16 and b) of Art. 49 of the Law, and may additionally annually dispose of the balance of their individual pension savings account. Upon their death, the balance will constitute part of the estate.

What is provided in this article will also be applicable to insured individuals who had retired due to old age in the ISSS or the INPEP, before the date the SAP entered into operation, and who reincorporate into a remunerated job, on a date subsequent to the one indicated.

Suspension of Old-Age Pension Payment
Art. 34.- Insured individuals who had retired in the INPEP, before the date the SAP entered into operation, and who had suspended the payment of their pension due to having re-entered public service previously, will recover their right to pension payment upon ceasing said service; for which, the provisions of Arts. 41, 44, 56, 58, and 83 of the INPEP Law will continue to govern in all respects.

Art. 35.- Insured individuals who had retired in the ISSS, before the date the SAP entered into operation, and who had suspended the payment of their pension, due to having re-entered remunerated activity previously, will recover their right to pension payment upon ceasing the exercise of said activity, incorporating additionally into said amount the improvements to which they are entitled, by virtue of the contributions made.

Such improvements are equivalent to 3% of the SBM for each year of contributions made, plus a proportional fraction of said percentage for the remaining final time of contributions.

Old-Age Assignment
Art. 36.- An affiliate to the SPP who, having reached the age to obtain the old-age pension, does not meet the time of contributions requirement required for these effects, and who additionally declares before the corresponding Previsionary Institution their inability to continue contributing, will have the right to an old-age assignment. This benefit will proceed provided that the insured registers at least twelve months of contributions in the ISSS or the INPEP.

The old-age assignment will consist of a single payment equivalent to ten percent of the SBR for each month contributed.

To determine the amount of SBR to be used in the calculation of the assignment, the following will be taken into consideration:

1) For insured individuals who opted to remain affiliated with the ISSS or the INPEP, in accordance with what is provided in Art. 184 of the Law, the SBR will be calculated as indicated in Arts. 66 and 69 of this Regulation.
2) Insured individuals who, according to what is established in Art. 186 of the Law, remain affiliated with the SPP, will have the right to have two calculations of SBR performed:
a) In accordance with what is established in Arts. 66 and 69 of this Regulation, or; b) As indicated in Art. 71 of this Regulation.
Taking as the basis for the calculation of the assignment, the amount of SBR that is best for the insured.

Affiliates to the ISSS or the INPEP, who require the benefit of old-age assignment, must request it in writing to the corresponding Previsionary Institution.

Extinction of Rights by Receiving Old-Age Assignment Art. 37.- The granting of the assignment established in the previous article has as a consequence, the complete and definitive extinction of any right that might be based on the periods of contributions, which have served to justify the payment of the assignment.

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DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

If the worker who received said assignment in the ISSS or the INPEP incorporates into a job, they must affiliate with the SAP and make contributions to said system in the percentages established in literals a) of Art. 16 and b) of Art. 49 of the Law, and may annually dispose of the balance of their pension savings account. Upon their death, the balance will constitute part of the estate.

Voluntariness of Contributing to Have the Right to Old-Age Pension Art. 38.- From the date the SAP begins operations, affiliates to the SPP who have ceased employment without having the right to pension payment in the ISSS or the INPEP and who declare the voluntariness to continue contributing, may do so in accordance with what is provided in the following article, until completing the minimum years of contributions indicated in Arts. 27 or 135 of this Regulation, as applicable, to obtain the benefit of old-age pension.

Likewise, the right to contribute voluntarily will proceed for insured individuals who wish to meet the time of contributions requirement, established to access the state guarantee of minimum pension.

Art. 39.- Affiliates to the SPP, who wish to take advantage of the right to contribute voluntarily, must prove twelve months or more of contributions, during the period in which they had the status of obligatory contributors to the ISSS or the INPEP, and submit to the following provisions:

1) Submit a Request to the ISSS or the INPEP, as applicable, with the purpose of accessing the benefit of contributing voluntarily to the IVM Regime administered by the corresponding Previsionary Institution, for as many years as necessary to meet the minimum years of contributions required, upon reaching the legal old age.
2) Such request must be submitted within the term of twelve months following the date of their cessation from remunerated employment, a period after which this option will be extinguished.

Notwithstanding the foregoing, insured individuals in the ISSS or the INPEP who have ceased prior to the date the SAP began operations, and who manifest their desire to contribute voluntarily, may do so by submitting a request to the respective Institute, within a term of twelve months counted from the date the SAP begins operations, and submitting to the provisions contained in this article.

3) No later than within thirty days following the notification of the approval resolution of the aforementioned request, the affiliate must cancel the accumulated voluntary contribution quotas during the processing of the request.
4) Affiliates who have acquired the status of voluntary contributors, prior to the date the SAP begins operations, or who acquire it in the future, must be responsible for the monthly payment of the voluntary contribution, which includes the percentage of contribution borne by the worker and the percentage of the contribution corresponding to the employer, of which they are also responsible. These percentages will be established in accordance with what is provided, for these cases, in the Regulation issued for such effect.

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REGULATION OF BENEFITS AND OTHER PROVISIONS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

5) The amount that will serve as the basis to determine the voluntary contribution quota, which includes contributions and allocations, will be the IBC, established in Art. 65 of this Regulation.
6) The right to contribute voluntarily will only proceed as long as the affiliate does not perform a remunerated job that generates the status of obligatory insured to the ISSS, the INPEP, or another mandatory social security regime contemplated by national legislation for IVM risks.

When an insured incorporates into a remunerated job, without abandoning their status as a voluntary contributor in any of the Previsionary Institutions of the SPP, the Institution to which they incorporate as an obligatory contributor must inform them that it is not possible to make further voluntary contributions to the SPP from the date they began making them obligatorily. Once informed, the worker will have a maximum term of two years, from the last date they registered the voluntarily paid contributions, to request their refund. After said term, it will prescribe in favor of the respective Previsionary Institute.

7) The status of voluntary contributor is lost due to non-compliance in the payment of twelve or more continuous monthly contributions.
8) The payment of the voluntary contribution is inadmissible either retroactively or in advance.

On the Lifetime Nature of the Old-Age Pension
Art. 40.- The old-age pension in the SPP will be granted to the affiliate with lifetime character, and the payment of the same will be paid to their bank account in the form of due monthly installments, prior to compliance with what is provided in Art. 125 of this Regulation.

CHAPTER III
SURVIVOR PENSIONS

Requirements to Have the Right to Survivor Pension Art. 41.- An affiliate will generate the right to a survivor pension in the SPP, due to death from common risks, in the following cases:

1) If they die while being a pensioned individual for partial or total disability, or pensioned for old age;
2) If they were an insured individual who was contributing and accredited a minimum of five years of contributions, continuous or discontinuous, from their affiliation with the ISSS or the INPEP;
3) If they were an affiliate, for any reason, who had not registered contributions, up to twelve months on the date of their death, but accredited a minimum of five years of contributions, continuous or discontinuous;
4) If they were an affiliate, for any reason, who had not registered contributions for a period greater than twelve months on the date of their death, provided they total ten years or more of contributions, continuous or discontinuous, from their affiliation with the ISSS or the INPEP.

The uncontributed time, indicated in numerales 3 and 4, will begin to be counted from the day following the accrual of the last contribution paid to the corresponding Previsionary Institution.

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DECRETO No. 38/1998
REGULATION ON BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Beneficiaries of survivor pensions
Art. 42.- From the date of commencement of operations of the SAP, the following persons shall be entitled to a survivor pension:

1) The children of the deceased up to the age of eighteen years, or up to twenty-four years, if they are pursuing studies in accordance with the provisions of Arts. 44 and 45 of this Regulation.

2) The children of the deceased, if they are disabled, regardless of their age, prior to the opinion of the Commission.
They shall also be entitled to a pension if the disability occurred after the date of death of the deceased, but before reaching the maximum ages indicated in numeral 1 of this article;

3) The widow, if the marriage took place six months before the date of death of the affiliate;

4) The cohabitant, if there have been three or more years of common life with the deceased, in accordance with Art. 118 of the Family Code.
This condition must be proven by the interested party, presenting the judicial declaration of cohabitant, issued by the competent authority, even if already registered as a beneficiary with the ISSS or INPEP;

5) The widower or widow, if they are disabled before the date of death of the deceased;

6) The disabled cohabitant, if there have been three or more years of common life with the deceased, in accordance with Art. 118 of the Family Code, which must be proven by the interested party;

7) The parents of the deceased, if there are no other beneficiaries established in the preceding numerals; provided that the father was over sixty years of age and the mother over fifty-five years of age at the time of the affiliate's death. Notwithstanding the foregoing, if the parents have the status of disabled at that time, these ages shall not be required.

The right to a survivor pension for the disabled beneficiaries indicated in this article shall apply if the state of disability exists on the date of death of the deceased, in accordance with the medical-legal expert report that determines it, with the exception of the case of children whose disability occurs subsequently to that date, but who have not yet reached the maximum ages established in numeral 1 of this article.

In addition, said state of disability must be qualified by the CCI and the right to a survivor pension shall proceed only when the Commission declares that the presumed beneficiary suffers from partial or total disability, in accordance with the provisions of Art. 9 of this Regulation.

Furthermore, the presumed disabled beneficiary must be subject to the procedures and requirements established by said Qualifying Commission for Disability.

The ages established in numeral 1 of this article shall not apply to children who had become beneficiaries of a survivor pension before the date of entry into operations of the SAP, who will continue to receive a pension until the ages established in numeral 1 of Art. 42 of the Regulation for the Application of the Insurance of Disability, Old Age and Death, in the case of ISSS beneficiaries and until the ages established in numeral 2 of Art. 60 of the INPEP Law, in the case of children pensioned for survivorship in this Pension Institution.

Art. 43.- In any of the cases contemplated in numerals 3 and 4 of the previous article, the times indicated shall not be required in the following cases:

1) If the widow or cohabitant is pregnant;
2) If there are children born in common with the deceased; a fact that will be proven by presenting the corresponding legal documents.

Notwithstanding the provisions of this article, in the case of the cohabitant, she must prove this condition by presenting the judicial declaration of cohabitant issued by the competent authority.

In the case indicated in numeral 1 of this article, the child in the gestation period shall acquire the right to the respective benefit in the SPP from the date of their birth.

On the conditions for granting a pension to children between eighteen and twenty-four years of age Art. 44.- The children of the deceased between the ages of eighteen and twenty-four who are pursuing technical or university studies, in the national or foreign territory, shall be entitled to the orphan pension benefit. [2]

Art. 45.- The student status of the orphan pension beneficiary must be proven by the interested party before the corresponding Pension Institution, by presenting a certificate or probative document, issued by the respective authority, during the first month of each cycle or academic year. The probative documentation must be authenticated, if the studies are carried out abroad. (2)

In the event that such probative documentation is not presented in a timely manner, the payment of the pension will be temporarily suspended for a maximum period of six months and will be resumed, with retroactive effect where applicable, when the aforementioned condition is met.

If the corresponding probative documentation is not presented within the aforementioned term, it will be presumed that the beneficiary does not have the status of orphan pensioner and the amount of their pension will be redistributed, in the corresponding proportion, in favor of the other beneficiaries, if any. This redistribution shall proceed as long as they have not reached the individual limit prescribed, indicated in Arts. 47, 48 and 51 of this Regulation, as the case may be.

On the amount on which survivor pensions will be calculated.
Art. 46.- The calculation base on which the respective percentages of survivor pension generated by a non-pensioned affiliate will be determined shall be the pension amount that he would have been entitled to receive for old age on the date of his death.

In the case of a pensioned affiliate, the calculation base on which the respective percentages of survivor pension will be determined shall be the amount of the disability or old age pension that he had been accruing the month prior to the death.

Additionally, in the case of affiliates pensioned for disability who die and generate survivor pensions, the calculation base of said pensions must incorporate the adjustments to which he would have been entitled, which shall be calculated in accordance with the provisions of Art. 24 of this Regulation.

Orphan pensions
Art. 47.- The orphan pension for each child shall amount to 25% of the respective calculation base, as established in the previous article.

If the orphanhood is of father and mother, when only one of them generates the right to a survivor pension, this shall increase to 40%, on the same calculation base.

Art. 48.- When both parents generate the right to an orphan pension in the SPP, each child shall be entitled to receive 40% of the respective calculation base, established according to Art. 46 of this Regulation. In this case, orphan pensions are generated independently for each parent, whether both were or were not affiliated with the same Pension Institution.

Percentage redistribution of survivor pensions Art. 49.- The benefit percentages established for survivor pensions originating from a deceased person shall be redistributed proportionally based on the number of beneficiaries, in accordance with the Instruction issued for such effect by the Superintendency and without exceeding the limit established in Art. 54 of this Regulation.

Administration of orphan pensions for minors or incapacitated persons Art. 50.- The pension of a minor or incapacitated person may be processed at the request of any interested person; but it shall be delivered to the person who has personal care of him or the administration of his assets, in accordance with the provisions of the Family Code.

If, once the pension has been granted, legal authorization over the personal care of the minor or incapacitated person is still not obtained, the payment shall be made through the Attorney General's Office of the Republic.

Pensions for widowhood or surviving cohabitant Art. 51.- The pensions of the widow, the disabled widower, the surviving cohabitant or the surviving disabled cohabitant, as the case may be, shall be permanent in nature and paid monthly, in an amount equal to 50% of the pension received by the deceased or that he would have been entitled to receive for old age on the date of his death.

These pensions expire due to marriage, non-marital union or death of the beneficiary.

In the cases of marriage or non-marital union, the widow, the surviving cohabitant, the widower or surviving cohabitant, disabled, as the case may be, shall be entitled to receive a final assignment equivalent to twenty-four monthly installments of the pension received. For these purposes, the interested party must present to the corresponding Pension Institution the probative documents of the required status.

Art. 52.- To determine the continuity of the right to survivor pensions, for the widower or widow, for the surviving cohabitant, as the case may be, the ISSS or INPEP, as applicable, will verify at least once a year whether the beneficiary has contracted marriage or has been judicially declared a cohabitant.

Survivor pensions for parents
Art. 53.- If the right to a survivor pension for parents applies, in accordance with numeral 7 of Art. 42 of this Regulation, the father and mother shall each receive an amount equivalent to 30% of the pension received by the deceased or that he would have been entitled to receive for old age on the date of his death.

If only one of them exists, with the right, he shall be entitled to 40%, on the same calculation base.

In the event that one of the pensioned parents dies subsequently, the pension of the surviving beneficiary shall increase from 30% to 40%.

Survivor pensions for parents shall be granted on a permanent basis and shall cease upon the death of the pensioned beneficiaries.

Limit of survivor pensions
Art. 54.- From the date on which the SAP begins operations, the sum of widowhood and orphan pensions, or only orphan pensions, caused by the same affiliate, shall not exceed 100% of the pension received by the deceased or that he would have been entitled to receive for old age. If it is greater, it shall be reduced proportionately as appropriate to reach this limit.

If any of the beneficiaries ceases to have the right, the amount of said pension shall increase to the others, but without exceeding the prescribed individual limit, for each of the cases.

Accrual and compatibility of the survivor pension Art. 55.- Survivor pensions shall accrue from the day following the date of death of the affiliate with the right and their enjoyment shall be compatible with the performance of any paid employment.

To establish the initial accrual date of a survivor pension, in cases of presumed death, it is required that the interested parties prove this condition, in accordance with what is established for these cases, in the Civil and Civil Procedure Codes. In this way, the date of death of the deceased indicated in the final judgment issued by the corresponding authority shall be taken as the date of death of the deceased.

Term of Orphan Pensions
Art. 56.- Orphan pensions are extinguished when the beneficiary dies, reaches the age limits fixed by law, or when the beneficiary does not document his status as a student during the six-month period indicated in the second paragraph of Art. 45 of this Regulation.

Pensions granted to disabled children end only if they recover from their incapacity or die.

Survivor allowance
Art. 57.- When on the date of death of an affiliate to the SPP, he had not yet met any of the requirements indicated in Art. 41 of this Regulation, to generate the right to a survivor pension, however he had registered at least twelve months of contributions in the ISSS and INPEP, his beneficiaries shall be entitled to receive a survivor allowance, which shall consist of a single payment equivalent to 10% of the SBR for each month contributed.

To determine the amount of SBR to be used in the calculation of the allowance, the following shall be taken into consideration:

1) If the cause of the right to survivor allowance had been an insured who opted to remain affiliated with the ISSS or INPEP, in accordance with the provisions of Art. 184 of the Law, the SBR shall be calculated as indicated in Arts. 66 and 69 of this Regulation.

2) If the deceased had been an insured who, as established in Art. 186 of the Law, remained affiliated with the SPP, it will generate the right to make two calculations of SBR:
a) In accordance with what is established in Arts. 66 and 69 of this Regulation, or b) As indicated in Art. 71 of the same Regulation.

In this case, the calculation of the survivor allowance shall be based on the amount of SBR that is better.

On the distribution of the survivor allowance
Art. 58.- The survivor allowance shall be distributed in proportion to the percentages established for survivor pensions.

In the event that due to the number of entitled survivors, a remainder of allowance remains, it shall be retained by the corresponding Pension Institution for a period of two years, counted from the date of death of the deceased. If during said period no other beneficiaries with the right present themselves, 100% of said remainder shall be distributed among the number of beneficiaries existing, on the date that the expiration of the term is fulfilled.

On the request to access the survivor allowance benefit Art. 59.- The beneficiaries who have the right to a survivor allowance must request it in writing to the corresponding Pension Institution, taking into consideration that its granting results in the complete and definitive extinction of any right that might be based on the contribution periods that have served to justify the payment of said allowance.

On the priority to establish survivor rights
Art. 60.- The Pension Institutions of the SPP shall have no responsibility whatsoever for the erroneous, total or partial payment of pensions or allowances for survivors, when subsequently other persons demonstrate having equal or better rights to them.

The ISSS or INPEP, as applicable, shall proceed to suspend the payment of those survivor pensions already granted and to grant those that correspond, without any right to reimbursement, leaving intact the right to initiate the corresponding judicial actions. The respective Pension Institution shall adopt the corresponding resolutions, which must be transcribed to the Superintendency, after three business days of having been notified to the interested parties.

Transitory provision for the granting of survivor pensions generated by insured persons who had remained affiliated with the SPP, in accordance with what is established in Art. 186 of the Law Art. 61.- To establish the requirements and benefits for survivorship in the case of death of insured persons who had remained affiliated with the SPP, in accordance with what is established in Art. 186 of the Law, the provisions contained in this chapter shall apply.

To determine the amount on which the survivorship benefits generated by said insured persons will be calculated, the following shall be considered:

1) In the case of non-pensioned affiliates, the calculation base shall be that established in Art. 29 of this Regulation.

2) In the case of affiliates pensioned for disability or old age, it shall be the amount of the respective pension, which had been accruing the month prior to the death.

CHAPTER IV
CONTRIBUTION BASE INCOME AND
REGULATORY BASIC SALARY
Contribution Base Income of dependent workers
Art. 62.- The CBI shall be integrated by the monthly salary earned by a worker affiliated with the SPP, or the respective disability subsidy for illness or maternity. The monthly salary shall be calculated in accordance with what is established in Art. 64 of this Regulation.

The salary shall not be lower than the legal minimum monthly or daily salary in force, as the case may be.

When it is a matter of subsidy, and it turns out to be lower than the minimum wage, contribution shall be made on the amount of said subsidy.

For the purpose of determining benefits in the SPP, the maximum limit of the CBI shall be set as equivalent to the highest remuneration paid in colones by the Public Administration, within the national territory, in accordance with the Law on salaries charged to the General Budget and Budget of Non-enterprise Decentralized Institutions, excluding representation expenses, as well as salaries indicated in said Law, for the positions of the Diplomatic and Consular Service.

Art. 63.- In the case of dependent workers who receive, during the same period, a salary and a pension from the SPP or from the General Regime of Illness, Maternity and Occupational Risks of the ISSS, the calculation of the CBI shall exclude the amount of the pension. In the event that said CBI turns out to be lower than the minimum wage, contribution shall be made on said minimum wage.

Notwithstanding the foregoing, for affiliates pensioned for common disability who do not exercise a paid job but who voluntarily contribute to the SPP, the CBI shall be the amount of the pension.

Monthly salary
Art. 64.- Monthly Salary shall be understood as the sum of the monetary remuneration that the worker receives for the ordinary services he provides during a month.

It is considered part of the salary, everything that the worker receives in money and that implies remuneration for services, including the vacation period, overtime, extra pay, commissions and percentages on sales; excluding the sums that the worker receives in the concept of Christmas bonuses, per diems and extraordinary gratuities.

CBI for voluntary contributors in the SPP
Art. 65.- The CBI on which the payment of voluntary contributions and contributions of affiliates not yet pensioned in the SPP, who have the status of voluntary contributors, according to the provisions of Arts. 38 and 39 of this Regulation, shall be the average CBI of the last three calendar months contributed.

In cases where said average is lower than the minimum wage, the latter shall be taken as the CBI.

On the Regulatory Basic Salary
Art. 66.- The RBS, for the purpose of determining the amount of a Common Disability, Old Age or Survivor pension, generated by affiliates in the SPP, shall be estimated as the monthly average of the contribution base income of the last one hundred twenty months contributed, prior to the month in which the death occurs, disability is declared or the requirements to access an old age pension are met.

For those workers, whose period of affiliation is equal to or greater than the one hundred twenty months indicated in the previous paragraph, the RBS shall be determined in accordance with what is established in numeral 1 of Art. 69 of this Regulation.

For those workers, whose period of affiliation is less than the one hundred twenty months established, the RBS shall be determined in accordance with what is established in numeral 2 of Art. 69 of this Regulation.

Update of CBIs
Art. 67.- The CBIs registered by an affiliate and that will be used for the calculation of the RBS, shall be updated with the monthly variations of the CPI reported by the General Directorate of Statistics and Censuses of the Ministry of Economy, in accordance with what is established in the Instruction issued for such effect by the Superintendency.

On the time of contribution eligible for the calculation of the RBS Art. 68.- The contributed time to be included in the calculation of the RBS shall begin to be counted backwards, from the month prior to the month in which the death occurs, disability is declared or the requirements to access an old age pension are met, until completing the number of months required or accredited.

Art. 69.- The calculation of the RBS, based on the number of months contributed, shall be carried out according to the following:

1. If the affiliate accredits one hundred twenty months of contributions or more
   If the affiliate accredits one hundred twenty months of contributions or more, the RBS shall be determined considering the period comprised between the contribution month number one hundred twenty and the last contributed month, prior to the one in which the death occurs, disability is declared or the requirements to retire for old age are met.

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REGULATION OF BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

In these cases, the sum of the IBCs, updated with the variation of the CPI, will be divided by one hundred and twenty.

2. If the affiliate proves a contribution period of less than one hundred and twenty months
   If the affiliate proves a contribution period of less than one hundred and twenty months, the SBR will be determined considering the period between the first month of registered contributions and the month prior to that in which death occurs, disability is declared, or the requirements for retirement due to old age are met. In these cases, the sum of the IBCs, updated with the variation of the CPI, will be divided by the greater number between twenty-four and the number of months contributed. The methodology for calculating the SBR will be established in the instructional manual issued for this purpose by the Superintendence.

Transitional provision for the calculation of the Regulator Basic Salary for insured persons who remain affiliated with the PPS, in accordance with the provisions of Art. 186 of the Law

Art. 70.- The calculation of the SBR, for the purpose of determining the amount of a pension for common disability, old age, or survivorship, generated by insured persons who, in accordance with the provisions of Art. 186 of the Law, have remained affiliated with the PPS and for whom, at the date of entry into operations, the SAP registered thirty-one years or more of contributions, will be carried out in accordance with the calculation option that results in the most favorable outcome for the affiliate, whether as established by Art. 69 or Art. 71 of this Regulation. The selected SBR calculation option must be used with the respective pension percentage scales, whether of the ISSS, the INPEP, or the percentage scales established by the Law for the PPS.

Art. 71.- The SBR calculation option according to the laws of the ISSS or the INPEP, which will be applicable to the group of insured persons referred to in the previous article, will be carried out based on the following provisions:

1) If affiliated with the ISSS:
The SBM will be calculated, which is defined as the thirty-sixth or sixty-fourth part of the sum of the salaries for which contributions were made during the three or five years prior to the day on which the last contribution was made, choosing the one that results in the higher amount. In the event that the affiliate received a subsidy during the period serving as the basis for the calculation of the SBM, the base salaries of the received subsidies will be included in the sum.

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REGULATION OF BENEFITS AND OTHER BENEFITS OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

If the period included in the calculation mentioned in the first paragraph is less than three years, the monthly base salary will be the result of dividing the sum of the salaries for which contributions were made, plus the base salaries of received subsidies, by the number of months elapsed from the date of incorporation into the ISSS until the day on which the last contribution was made or the last subsidy was received.

2) If affiliated with the INPEP:
The SBR-INPEP will be calculated, which is defined as the monthly average of the basic salaries earned during the last three years of service or the five consecutive years of service, in which the monthly average of the basic salaries is more favorable for the affiliate. In the case of the five years referred to in the previous paragraph, interruptions in the provision of services will not affect the continuity of the five-year period, provided that these interruptions do not exceed fifteen days in total.

Simultaneous contributions in the calculation of the SBR Art. 72.- For the purpose of determining the SBR, when an affiliate has contributed simultaneously to both Pension Institutions of the PPS, the monthly IBC will be calculated by taking the sum of the respective salaries for which contributions were made to each Institution. This provision will be applicable only when the affiliate has generated the right to benefits in the PPS, through the accumulation of contribution periods, in accordance with the provisions of Art. 86 of this Regulation. For affiliates who register simultaneous contributions but generate the right to a pension in the PPS by meeting the requirements in each Institution independently, the IBC must also be calculated independently.

On the adoption of registered monthly salaries as IBC Art. 73.- For the purpose of determining the Regulator Basic Salary, which will serve as the basis for calculating the respective benefit, for disability, old age, or survivorship of contributors to the IVM Regime of the ISSS, through the Voluntary Continued Insurance or as employers, and for affiliates of the INPEP in a situation of voluntary continuation, the monthly salaries registered in the respective Pension Institution and on which the full payment of the contribution has been made, will be taken as IBCs.

CHAPTER V
CONTRIBUTION TIME

On contribution time
Art. 74.- To determine the contribution time that establishes the right to IVM benefits in the PPS, the following will be counted as valid periods:

a) Those in which contributions to the IVM regimes of the ISSS and INPEP were effectively registered, and b) The service time, recognized by the INPEP, in accordance with Arts. 77, 79, and 80 of this Regulation.

On the accounting of contribution time
Art. 75.- For calculation purposes, the unit of measurement will be years and fractions of years. However, when required, the time will be determined taking months and fractions of months as the unit of measurement.
The time elapsed between two dates will be counted in exact days between those dates, both inclusive, taking into account the occurrence of leap years.

Conversion units
Art. 76.- To convert the number of computed days into years of contribution, the total number of days will be divided by 365.25; to convert them into months, it will be divided by 30.4375.
The resulting fractions of a year or months will be taken into account with two significant figures; up to the fraction 0.99 inclusive, thereafter the next higher figure will be used.

On the accounting of service time
Art. 77.- To account for the contribution records of public and municipal sector workers, the following will also be considered as valid periods for the calculation of IVM benefits in the PPS:

1) The time of service worked for the State, before November of one thousand nine hundred and seventy-five, if it concerns contributions of the Administrative Regime.
2) The time of service worked for the State, before January of one thousand nine hundred and seventy-eight, in the case of workers of the Teaching Regime.
These periods will be recognized as valid service times, in accordance with the provisions contained in Arts. 79 and 80 of this Regulation.

Art. 78.- For workers in the Private Sector, the accounting of contributed time will begin from January 1, 1969, the year in which the IVM Regime began to operate in the ISSS. This provision will be applicable, provided that contributions have been registered from such date. Otherwise, it will begin from the date corresponding to the period for which the first contribution was made to the IVM Regime in said Institute.

On the recognition of service times by the INPEP Art. 79.- The recognition of the service times indicated in Art. 77 of this Regulation, for insured persons, contributors, and non-contributors, not yet pensioned, who ceased after the date of creation of the INPEP without having the right to pensions or allowances, will be carried out when they have at least made contributions to said Institute for a period of one year.

Art. 80.- The recognition of the service times, indicated in Art. 77 of this Regulation, corresponding to former public employees, not pensioned, who ceased before the date of creation of the INPEP, will be carried out, when they meet the following requirements:

1) That they have re-entered or will re-enter active service as public employees, and
2) That they have contributed to the INPEP for a certain number of years, based on the time of service provided prior, according to the following detail:
a) If the time of service provided prior is up to ten years, they must have contributed for a period of no less than ten years, b) If the time of service provided is greater than ten years and less than twenty, they must have contributed for a period of no less than five years, c) If the time of service is twenty or more years, they must have contributed for a period of no less than thirty months.

The re-entered public employees referred to in numeral 1 of this article, who for any reason cease in their employment, without having completed the respective contribution periods indicated in numeral 2, may continue contributing voluntarily, in accordance with the provisions of Art. 39 of this Regulation, until completing said periods, thereby obtaining the recognition of said times.

On the accounting of periods corresponding to subsidies Art. 81.- The periods in which there was a subsidy for Maternity or Illness will be taken as periods of effective contribution, if during the same, the ISSS health regime has made the contributions of the affiliate, corresponding to the IVM Regime of the ISSS or the INPEP, as the case may be.

On the accounting of simultaneous contribution time Art. 82.- If a worker has contributed simultaneously to both Institutions of the PPS, the simultaneous contribution time will be counted only once, according to the calendar days elapsed.
In the same manner, the service time referred to in Art. 77 of this Regulation will be accounted for, when it coincides with periods contributed to the ISSS.
The provisions of this article will only be applicable to affiliates who have met the minimum contribution time to have the right to a benefit in the PPS through the accumulation of periods in both Institutes.

On contribution periods for pensioners due to disability Art. 83.- If during the time preceding that indicated to reach the legal age of old age, there are periods that include the enjoyment of a disability pension, these will be taken into account for the calculation of the old-age pension, only if during the same the affiliate has incorporated into remunerated work or has made voluntary contributions to the PPS. The manner in which these periods will be taken into account is established in Art. 24 of this Regulation. If, during said periods, the pensioner with partial disability has not exercised a remunerated activity, the time to be considered for the calculation of the old-age pension will be the same that served as the basis, at the time, for the calculation of the respective disability pension.

On periods corresponding to contributions in arrears Art. 84.- The periods corresponding to contributions that are in arrears will not be taken into account as effective contribution time. The IBCs corresponding to such contributions cannot be used for the calculation of the SBR. However, if they are made effective before the definitive granting of a benefit in the PPS, they must be taken into account for the calculation, as well as the respective period.

Subsidiary Proof of Time and Salaries Contributed in the PPS Art. 85.- For the purposes of establishing the contributed time and the calculation of the SBR, SBM, or SBR-INPEP, as the case may be, the presentation of supporting documentation indicated in Art. 94 of this Regulation will be admitted.

CHAPTER VI
ACCUMULATION OF PERIODS TO ACCESS
THE BENEFITS OF THE PPS

On the accumulation of contribution and service periods Art. 86.- Affiliates who have contributed to the ISSS or the INPEP, and who do not meet, in any of the IVM Regimes, the minimum contribution time requirement to retire due to disability, old age, or generate the right to a survivorship pension, may use the right to accumulate the times of contribution, whether continuous or discontinuous, that they have made to both Institutions, as well as to accumulate the times of service recognized by the State, in accordance with the provisions contained in chapter five of Title II of this Regulation. In the case where there are periods in which simultaneous contributions were made to both Pension Institutions, these will be counted only once.

Art. 87.- The granting of a benefit in the PPS, granted through the accumulation of periods, continuous or discontinuous, in both Institutes, generates the mutual obligation between the Pension Institutions of the PPS to recognize, both the IBCs and the accumulated periods in one, as if they were records and periods fulfilled in the other, without prejudice to what is established in Art. 91 of this Regulation.

On the right to Assignment through the accumulation of periods in the ISSS and in the INPEP Art. 88.- The right to the accumulation of contributed periods, whether continuous or discontinuous, will also apply to determine the existence of the right to an assignment and/or to complete at least the twelve months of contributions indicated in Art. 211 of the Law.

Accumulation of periods to access the right to contribute voluntarily Art. 89.- The accumulation of contributed periods will also serve to meet the contribution time requirement, indicated in Art. 39 of this Regulation, to access the right to contribute voluntarily.

Accumulation of voluntary contribution periods Art. 90.- The periods in which voluntary contributions have been made in the PPS will also be accumulative to the respective periods of mandatory contributions, to meet the minimum contribution time requirement established to have the right to a pension for old age, disability, or survivorship.

On the Preliminary Investigation for the Granting of Benefits Art. 91.- Each Pension Institution will be obligated, before definitively granting any IVM benefit, to investigate the existence of contributed periods in the other Pension Institution, which can be accumulated for the acquisition of the right and the settlement of the corresponding benefit.

CHAPTER VII
RESOURCES AND PROCEDURES

On claims, inquiries, and petitions before the Superintendence Art. 92.- Once the relevant resources have been exhausted before the respective Pension Institution, by the affiliates, pensioners, or presumed beneficiaries of the PPS, in relation to claims regarding their benefits, without obtaining a solution to them, they may present such claims before the Superintendence so that it intervenes. Likewise, they may also make inquiries or petitions.

On the Claims of the resolutions
Art 93.- In the case of claims regarding the resolutions, the insured persons, pensioners, or presumed beneficiaries in the PPS must present them within a period of thirty days, counted from the date on which the respective Pension Institution notifies the interested party of the inadmissibility of their claim. The appeal must be presented in duplicate, and it must be signed by the interested party, with the original sent to the Superintendence and the duplicate remaining in the possession of the applicant.

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On the supporting documentation
Art. 94.- The interested party must attach to the claim letter the necessary documentation to support it. Such documentation may be any of the following detailed below:

a) Certifications of payroll from the ISSS of the contribution time that did not appear detailed in the appealed resolution, which must be signed and stamped by the employer, representative, or legal representative, as the case may be; for such purposes, the signatures appearing in said documents must be authenticated before the offices of a Notary of the Republic; b) Certification issued by the employer, representative, or legal representative, as the case may be, in which the contribution time that did not appear registered or that is held with erroneous information is established, which must meet the same requirements established in the previous letter and must also specify address, telephone, ISSS employer affiliation number, and the NIT; In said certification, the full name of the affiliate, their ISSS or NUP affiliation number, as the case may be, the start and end date of the labor relationship, the affiliate's Contribution Base Incomes, and the detail of the time actually contributed must be specified; c) Certifications of Payment Receipts, issued by the respective employer, corresponding to the periods in which the affiliate alleges erroneous or incorrect information. In such case, the signatures on said receipts must be authenticated before a Notary of the Republic; d) Certifications of Rights and Contributions, issued by the ISSS corresponding to the period subject to review; e) Copies or excerpts of Official Journals where the Agreements of appointments, increases, transfers, or other movements that may substantiate proofs of service times and contributions that do not appear registered in the appealed resolution are published; f) Photocopies of contracts duly certified by the Personnel Manager or whoever acts in their place, duly authenticated before a Notary of the Republic; and, g) Photocopies of the payroll that were sent to the INPEP, for the purpose of the collection of the required periods, signed by the Personnel Manager, Authorized Paymaster, or whoever acts in their place in the Institution, which must be authenticated before a Notary of the Republic. The presentation of any other legally suitable document, which establishes the arguments alleged by the applicant, will also be admitted.

Art. 95.- If false or erroneous data are provided in any of the evidentiary documents indicated in the previous article, civil, administrative, or penal responsibility will be derived, as applicable, in accordance with the corresponding legal procedures.

On the obligations of employers in the PPS
Art. 96.- Employers who are requested to extend the certifications established in Art. 94 of this Regulation will be obligated to provide them within a term of seven business days, counted from the date of the request received by them.

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In the event of non-compliance by the employer with this obligation and the established deadline, the interested party may ask the Superintendence to request the employer to send the information, without prejudice to the sanctions that correspond to them in accordance with the Law.

On the review of the claim
Art. 97.- The Superintendence, upon receiving the claim, must proceed to verify the validity of the presented documentation and information and may request more information, requesting it from the interested party or any entity deemed necessary.

Review of calculations
Art. 98.- Once the claim is accepted, the Superintendence will proceed to review all calculations involved in the determination of the benefit or, in its case, the arguments and proofs presented by the claimant.
If errors or omissions in the data used for the calculation are detected, which result in increases or decreases in the amount of the granted benefit or even the revocation thereof, it will proceed to issue a resolution, which will be communicated to the respective Pension Institution, with the purpose that it corrects said calculations and executes the respective actions, within the time frame designated for these purposes.

On notification
Art. 99.- The Superintendence, once the resolution is issued, will communicate it to the respective Pension Institution and to the interested party.

TITLE III
OTHER BENEFITS AND REQUIREMENTS IN THE PPS

CHAPTER I
MINIMUM PENSION IN THE PPS

Minimum pension in the PPS
Art. 100.- The amount of monthly pensions for old age, total disability, and partial disability cannot be lower than the respective minimum pensions established annually by the Ministry of Finance in the General State Budget Law.
For the establishment of said minimum pensions, the Ministry of Finance must take into account the relative variation of the average contributable salary and the available resources of the Central Government.

State Guarantee of Minimum Old-Age Pension
Art. 101.- The state guarantee of minimum old-age pension is a benefit that will operate when the affiliate to the PPS simultaneously meets the following requirements:

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1) Be sixty years of age or older for men and fifty-five or older for women;
2) Have registered a minimum of twenty-five years of contributions, and
3) Not receive income, including the pension, whose amount is equal to or greater than the current minimum wage.

Notwithstanding the provisions of the previous paragraph 2, in the case of affiliates covered by the Transitional Regime, for compliance with the minimum service time requirements for the enjoyment of old-age pension, as stated in Art. 135 of this Regulation, the minimum of twenty-five years of contributions will not be required, but rather the minimum years of contribution indicated in said article, based on the age the affiliate had on the date the PPS (Public Pension System) begins operations.

Art. 102.- Those affiliates who have retired meeting the requirement of thirty years or more of contributions, regardless of age, shall also have the right to the state guarantee of minimum old-age pension. Such pension will begin to accrue when the pensioner reaches the legal age for old age, provided they comply with the provisions of paragraph 3 of the previous article.

State Guarantee of Minimum Disability Pension

Art. 103.- For the state guarantee of minimum disability pension to apply, affiliates must meet the following requirements:
1) Meet the conditions indicated in Art. 7 of this Regulation, and
2) Not receive income, including the pension, whose amount is equal to or greater than the current minimum wage.

State Guarantee of Minimum Survivor Pension

Art. 104.- The state guarantee of minimum survivor pension will operate when the affiliate, the originator of the right to pension, has met any of the requirements established in Art. 41 of this Regulation. Likewise, it will be a condition that beneficiaries do not receive income, including the pension, whose amount is equal to or greater than the current minimum wage.

Art. 105.- The sum of survivor pensions, originating from the date the PPS begins operations, for the same originator with the right to minimum pension, may not be less than this amount.

In the event that such sum is lower, the remainder needed to reach the amount of the minimum pension will be distributed proportionally to each of the existing survivor pensions, until reaching 100% of said pension, in accordance with the Instruction issued for these purposes by the Superintendency.

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CHAPTER II
OTHER BENEFITS

Revaluation of Pensions

Art. 106.- All pensions granted by the PPS, with the exception of the minimum pension, shall be revalued annually by the percentage determined by the Ministry of Finance in the General Budget Law, starting from the fiscal year of nineteen hundred ninety-eight.

The monthly amount of a pension, including the increase enjoyed by the pensioner for disability pursuant to Art. 17 of this Regulation, may not, through the application of the revaluation mechanism, exceed 90% of the maximum monthly remuneration established in the fourth clause of Art. 62 of this Regulation.

For the purpose of revaluing pensions granted to survivor beneficiaries, the sum of the pensions of the originator's beneficiaries shall be taken as the calculation base. When, due to the number of surviving pensioners, this sum is lower than the amount of the originator's pension, the latter shall be taken as the base for the calculation.

Once the revaluation is applied, the resulting amount shall be distributed among the beneficiaries, according to the individual percentages prescribed, indicated in Arts. 47, 48, 51, or 53 of this Regulation, as the case may be.

Additional Annual Benefit for PPS Pensioners.

Art. 107.- Insured persons in the ISSS or INPEP, who retire from the date of start of operations of the PPS and those already retired in said Institutes, will have an additional annual benefit in the month of December of each year, with a limit equal to that which the Central Government establishes as Complementary Annual Salary, as a Christmas bonus for employees in the public sector.

This additional annual benefit will be granted according to the following table:
1) Pensioners with minimum pension will receive 100% of their pension;
2) Pensioners with pensions exceeding the amount of the minimum pension, up to the equivalent of two minimum pensions, will receive the equivalent of the minimum pension plus 75% of the difference between their pension and the minimum pension;
3) Pensioners with pensions greater than the equivalent of two minimum pensions will receive the equivalent of 1.75 times the minimum pension, plus 50% of the difference between their pension and 1.75 times the minimum pension.

The base for calculating the additional annual benefit, for survivor pensioners, will be the sum of the pensions of the originator's beneficiaries. When, due to the number of surviving pensioners, this sum is lower than the amount of the pension to which the originator would have been entitled on the calculation date, the latter shall be taken as the base.

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Once the additional annual benefit is calculated, it will be distributed to the beneficiaries according to the individual percentages prescribed, indicated in Arts. 47, 48, 51, or 53 of this Regulation, as the case may be.

The administrative, financial, and payment responsibility generated by this benefit, from the date the PPS begins operations, will be determined in the same manner as established in Arts. 113, 114, 140, and 141 of this Regulation.

The determination of the right to the additional annual benefit by an insured person and the method of calculation will be established in the Instruction issued for these purposes by the Superintendency.

Right to Benefits of the Health Program for PPS Pensioners

Art. 108.- Pensioners for common disability, old age, or survivorship in the ISSS or INPEP, will have the right to receive the benefits of the ISSS Health Program, under equal conditions as active insured persons and their respective beneficiaries.

The beneficiaries of survivor pension who will have the right to this benefit are: the widower, the widow, the surviving cohabitant, and the children, up to the age established for these purposes in Art. 14, literal f) of the Regulation for the application of the Social Security Regime.

To this effect, they will contribute to the financing of said insurance, with a monthly contribution equal to 7.8% of the amount of the pension they receive. The Pension Institutions of the PPS must deduct this contribution directly from the monthly pension amount of the pensioner and remit it to the ISSS Health Regime. Pensioners for orphanhood and parent beneficiaries of survivor pension are excluded from this contribution.

Institution Responsible for Funeral Expenses for Affiliates to the PPS

Art. 109.- Pensioners from INPEP, as of January 1, nineteen hundred ninety-seven, and affiliates to said Institute who retire until December 31, nineteen hundred ninety-eight, will incur, upon their death, the right to funeral expense assistance according to what is contemplated in Art. 73-C of the INPEP Law, which must be contributed and delivered by the INPEP to the beneficiaries or, in their absence, to those who have taken charge of the burial, upon demonstration of the expense.

Art. 110.- Affiliates to INPEP who retire after December 31, nineteen hundred ninety-eight, and active affiliates to said institute who die from the date the PPS begins operations, will receive burial assistance under the illness, maternity, and professional risks regime administered by the ISSS, in accordance with what is established in Art. 37 of the Regulation for the Application of the Social Security Regime.

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Teaching sector employees, affiliates to INPEP, will obtain the right to this benefit if they are incorporated into the general illness, maternity, and professional risks regime of the ISSS; otherwise, said benefit must be granted by a special illness, maternity, and professional risks program.

Art. 111.- In the event of the death of an active or retired affiliate of the PPS, under the OAP (Old Age, Disability, and Survivors) Regime of the ISSS, their beneficiaries or, in default thereof, those who have taken charge of the burial, will receive the benefits indicated for these purposes in the Regulation for the Application of the Social Security Regime.

Accrued Amounts Not Yet Collected

Art. 112.- Amounts that, in the concept of pension, the affiliate failed to receive before their death, may be claimed by their beneficiaries or whoever establishes a legitimate interest.

TITLE IV
GENERAL PROVISIONS OF THE PPS

CHAPTER I
ON THE ADMINISTRATION AND PAYMENT OF PENSIONS IN THE PPS

Institution Responsible for the Administration and Payment of Pensions in the PPS

Art. 113.- When the affiliate generates the right to pension in the PPS, through the accumulation of contributed periods in both OAP regimes, a single pension will be granted, whose administration and payment will be under the responsibility of the Pension Institution to which they had been contributing, on the date when the circumstances that generate the corresponding pension right occur.

Art. 114.- When the affiliate had been contributing simultaneously to both Institutions, on the date the right to pension in the PPS was generated, the administrative responsibility and payment of the corresponding pension will be in charge of the Institution in which they had registered the greater time of contribution.

In the event that the contributed time coincides, the responsible Institution will be that in which they had registered the greater amount of average BCI (Basis for Contribution Calculation) of the last twelve contributed months, prior to the month in which the respective pension right was generated.

On the Administrative Responsibility and Payment of Assignments

Art. 115.- The administrative responsibility and payment of an assignment for old age, disability, or survivorship will be determined in accordance with the provisions of Arts. 113 and 114 of this Regulation.

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On the Transfer of Mandatory Contributions between the Pension Institutions of the PPS

Art. 116.- In cases where the affiliate, being retired for disability, has made mandatory contributions to a Pension Institution different from the one receiving the pension, the first must remit said contributions to the second Pension Institution, within a period of fifteen days, counted from the date the right to pension for old age or survivorship was generated, with the purpose that it incorporates them as readjustments to the respective pension amount.

After the period indicated in the previous clause has elapsed, without the Pension Institution having remitted said contributions, daily moratory surcharges will be applied as appropriate, which will be calculated in accordance with the average passive interest rate published by the Central Reserve Bank plus four points, applied to the amount of the contributions in arrears, without prejudice to the civil and legal actions that may arise.

CHAPTER II
GENERAL PROVISIONS

Affiliation, Family Status, and Non-Marital Union

Art. 117.- Affiliation, family status, and non-marital union will be established and proven in accordance with what is provided by the Family Code.

Acquired Rights in the ISSS or INPEP, Before the PPS Begins Operations

Art. 118.- Persons who, before the PPS began operations, had remained affiliated in the PPS and met the requirements to retire for old age, or whose disability or death of the insured occurred prior to said date, will obtain their rights in accordance with the laws of the ISSS or INPEP, as applicable, even if they request the benefit after that date.

Likewise, in the case of affiliates to the ISSS who, before the PPS began operations, had met the contribution, age, and unemployment requirements, or in their case, a decrease in their work capacity of 50% or more, due to work in exhausting or unhealthful labor of such a degree that they cannot continue without greater detriment to their health, may obtain the right to a reduced old-age pension in the ISSS, even if they request the benefit after that date.

In the case of affiliates to INPEP who had met the requirements to obtain an early old-age pension, before the PPS began operations, they will have the right to receive said benefit, even if they request it after the date the PPS begins operations.

Compatibility and Incompatibility of Simultaneous Pensions Granted in the PPS

Art. 119.- The simultaneous enjoyment of pensions granted by the Institutions of the PPS to the same affiliate or survivor beneficiary is considered compatible. Not so the simultaneous enjoyment of pensions

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for widowhood or cohabitation with a pension for ascendants, when one is already enjoying or has the right to enjoy a pension for old age or disability in the PPS.

In this case, the beneficiary may choose the survivor pension that is most advantageous to them, taking into consideration what is provided in Art. 120 of this Regulation.

Art. 120.- The simultaneous receipt of a pension for old age or disability with a survivor pension, granted by the Pension Institutions of the PPS, to the same affiliate is compatible.

In this case, the simultaneity linked to the enjoyment of survivor pension will be subject to choice between the following alternatives:
1) If one is enjoying or has the right to enjoy a pension for old age or disability, and at the same time, has the right to enjoy a survivor pension for widowhood, cohabitation, orphanhood, or ascendants, the affiliate will have the right to additionally receive, to the pension for old age or disability, 50% of the corresponding survivor pension established for them.
2) If it is more favorable, 100% of the pension corresponding to them as a survivor will be granted; in which case, the pension corresponding to them by their own right will be reduced to 50% of its value.

This provision will also be applicable in the following cases:
a) When the affiliate was already a survivor pensioner and subsequently had the right to a pension for old age or disability, and b) When the right to the simultaneous enjoyment of two survivor pensions is generated, between any of the following: pension for widowhood or cohabitation with pension for ascendants.

Incompatibility of Old Age and Disability Pension

Art. 121.- The enjoyment of a pension for old age or disability, provisional or permanent, will be incompatible with each other and with the benefits established in Chapters V and VI of the Regulation for the Application of the Social Security Regime.

Voluntary Retirement

Art. 122.- From the time the PPS begins operations, retirement to retire for old age is at the discretion of each worker affiliated to the PPS, prior to meeting any of the requirements indicated in Art. 27 of this Regulation.

Regarding the obligation to contribute to the PPS, both for the affiliated worker and for the respective employer, it ends at the moment when said affiliate meets the age requirement to retire for old age, even if they do not exercise their right and continue working. This provision will not be applicable to those affiliates who, on the date they meet the legal age for old age, have not yet met the minimum contribution time established in paragraph 1 of Art. 27 or in Art.

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135, both of this Regulation, as the case may be. In such circumstances, the cessation of the obligation to contribute is postponed to the date when the worker meets said requirement.

The cessation of the obligation to contribute to the PPS will also be applicable to affiliates who have retired in accordance with what is provided in paragraph 2 of Art. 27 of this Regulation and who, on a subsequent date, incorporate into a remunerated activity, before meeting the legal age for old age.

The calculation of the old-age pension to which the affiliate who continues working even after meeting any of the requirements to retire for old age is entitled, will be determined in accordance with what is established in Arts. 28 and 29 of this Regulation, as the case may be.

On the Determination of the Actuarial Age or Completed Age of an Affiliate

Art. 123.- To establish the actuarial age or completed age of an affiliate to the PPS, and determine their respective benefits, the following criteria will be applied:

1. If the number of months is less than or equal to six months, the immediate previous age will be taken.
2. If the number of months is equal to six months plus one day, the immediate superior age will be taken.

On the Method of Payment of Pensions in the PPS

Art. 124.- The payment of pensions will always be made in arrears monthly installments, which will be credited to the bank account designated for these purposes by the affiliate or beneficiary, as the case may be.

On the Proof of Survival for Pensioners

Art. 125.- PPS pensioners, for old age, disability, widowhood, orphanhood, cohabitation, or ascendants, must prove, every six months, the condition of survival, which enables them to continue receiving the pension.

The procedures to simplify this requirement will be established by Instruction.

The pensioner who does not prove their survival status on the corresponding date will have their pension suspended, recovering it, with retroactive effect, when they demonstrate it.

Prescription and Imprescriptibility of Rights in the ISSS and INPEP

Art. 126.- The prescription and imprescriptibility of the rights contained in the PPS will be governed in accordance with what is provided in the laws and regulations of the ISSS and INPEP, as applicable, depending on the Institution responsible for granting them.

On the Financial Responsibility Generated by Decrees 474 and 667

Art. 127.- The incorporation of the beneficiaries of Decree 474 and 667 into the Public Pension System does not exempt the Ministry of Finance from the financial responsibility generated by the payment of

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Civil Retirements and Pensions and the Temporary Old-Age Pension System in favor of civil public employees.

On Remunerations Subject to Contribution

Art. 128.- From the date of start of operations of the PPS, the remunerations subject to contributions that have traditionally been registered in the Institutions of the PPS will be considered equivalent to the BCI (Basis for Contribution Calculation), for the purpose of calculating the Regulator Basic Salary, referred to in Art. 66 of this Regulation.

Exchange of Information between the Pension Institutions of the PPS

Art. 129.- Any exchange of information between the Pension Institutions of the PPS, which is necessary for the processing or calculation of pensions, may be carried out through computer files, or in default thereof, documentary, whose characteristics and designs will be fixed by the Superintendency, for both cases.

On the Standard Forms for Both Pension Institutions

Art. 130.- The ISSS and INPEP must adopt the necessary forms for the application of this Regulation, which will be established in the Instruction issued for said purpose by the Superintendency.

On the Obligation of Pension Institutions to Inform Their Affiliates About Their Rights

Art. 131.- Once the existence of contributed periods in one or both Pension Institutions and the fulfillment of the required contribution time, whether independently or by accumulation of periods, is established, the Institute that has received the insured person's request for the obtaining of a benefit must inform and guide the interested parties about their rights and about which Institute will be responsible for the administration and payment of the respective benefit, in accordance with what is provided in this Regulation.

The Pension Institutions of the PPS will not be authorized to provide information requested by employers or their legal representatives, regarding the fulfillment of requirements by any of their workers, to obtain an old-age benefit, except in cases where the worker authorizes it.

On the Audit of Benefits Granted in the PPS

Art. 132.- The cash benefits granted by the ISSS and INPEP may be reviewed at any time by the Pension Superintendency.

Art. 133.- If calculation errors or omissions in the data supplied for the calculation of benefits are detected during the audit, the Superintendency will issue a resolution, which will be communicated to the corresponding Pension Institution, so that it corrects them and executes the respective actions, within the period designated for these purposes.

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In the event that the audited benefit amount is less than the amount granted, the ISSS or the INPEP, as applicable, shall deduct monthly up to a maximum of ten percent of the pension, in order to fully cover the sums received in excess.

In the event that the audited benefit amount is greater than the amount granted, the respective Pension Institution shall return the amount owed, incorporating ten percent of the balance into the monthly pension amount, until completing the total of the sum not delivered to the pensioner.

When benefits have been paid based on fraudulent or false declarations or documents, the corresponding Pension Institution shall demand the total and immediate return of the amounts illicitly received, without prejudice to the legal responsibility that may apply. The same procedure shall apply in the case where the granted benefit should be revoked.

De la Aplicación de infracciones y sanciones en el SPP

Art. 134.- The infractions and sanctions referred to in Title II of the Law shall also apply to the IVM regimes administered by the ISSS and the INPEP, as applicable.

TITULO V
DISPOSICIONES TRANSITORIAS DEL SPP

CAPITULO I
TRANSITORIEDAD DE REQUISITOS Y BENEFICIOS

Transitorio de edades para tiempos de servicio mínimo

Art. 135.- To insured persons who remain affiliated with the SPP, a transitional regime shall apply for the fulfillment of the minimum service time requirements for the enjoyment of old-age pension, which shall be determined according to the age reached on the date the SAP enters into operation, as follows:

HOMBRES			MUJERES
Edad Cumplida a la fecha de entrada en operaciones el SAP	Edad requisito para pensión por vejez	Años de cotización mínimos para pensionarse	Edad Cumplida a la fecha de entrada en operaciones el SAP	Edad Requisito para pensión por vejez	Años de cotización mínimos para pensionarse
60 y más	59	15	55 y más	55	15
58	16	54	54	16
57	17	53	53	17
56	18	52	52	18
55	19	51	51	19
54	20	50	50	20
53	21	49	49	21
52	22	48	48	22
51	23	47	47	23
50 y menos	24	46	46	24
60	25	45 y menos	45	25

To qualify for this transitional regime, affiliates to the SPP must be sixty years of age for men and fifty-five years of age for women, at the time of requesting the pension.

The amount of the old-age pension for affiliates who meet the age and time requirements indicated in this article shall be determined in accordance with what is established in Arts. 28 and 29 of this Regulation, as applicable.

De las Pensiones reducidas en el ISSS y de las pensiones anticipadas del INPEP

Art. 136.- The reduced old-age pension, established in accordance with Arts. 34 and 35 of the Regulation for the application of the IVM insurance, of the ISSS Law, and the early pension indicated in Art. 57 of the INPEP Law, shall cease to be granted from the date the SAP begins operations, in accordance with Art. 218 of the Law.

Asignaciones por Hijo

Art. 137.- Child allowances granted by the ISSS, in accordance with Arts. 18 and 76 of the Regulation for the Application of the IVM Insurance of said Institute, to pensioners for old-age and disability, before January 1, 1997, shall continue to be granted until the fulfillment of the age limits indicated in numeral 1 of Art. 42 of the same Regulation.

From that date, child allowances shall cease to be effective, notwithstanding receiving the additional annual benefit referred to in Art. 215 of the Law.

Funciones transitorias de las Comisiones Técnicas de Invalidez del ISSS e INPEP

Art. 138.- Disability qualification requests from the ISSS and INPEP in process and second opinions that were pending to be issued on the date the SAP entered into operation, must be resolved in accordance with the Laws and Regulations of both Institutes.

CAPITULO II
RESPONSABILIDAD FINANCIERA DE LAS PRESTACIONES EN EL SPP

Finalidad

Art.139.- The financial responsibility generated by the granting of benefits to workers who have been or are contributing to the Disability, Old Age, and Death Regimes administered by the ISSS and the INPEP, and whose right is generated through the accumulation of insured periods in both Regimes, shall be established in accordance with the provisions of this Title.

Responsabilidad financiera de las pensiones otorgadas por el SPP

Art.140.- When the affiliate has contributed to both Institutions, continuously or discontinuously, each Pension Institution must determine its financial responsibility, related to the granting of the corresponding pension, using the following formula, as applicable:

P ISSS = [ Σ (contributions and contributions) ISSS / (Σ(cotizaciones+aportes)ISSS + Σ (cotizaciones +aportes)INPEP) ] x 100

P INPEP = [ Σ (contributions and contributions) INPEP / (Σ(cotizaciones+aportes)ISSS + Σ (cotizaciones +aportes)INPEP) ] x 100

Where:
P = Proportional participation in the financing of a pension, expressed in percentage form, with two significant decimal figures.

Σ(cotizaciones y aportes) = The sum of all contributions paid by the affiliate and contributions paid by the employer, if applicable, in each of the Pension Institutions.

The resulting percentage shall be applied to the corresponding pension amount, calculated in accordance with the provisions contained in this Regulation.

Art. 141.- In cases where the Pension Institution does not have full records of the contributions and payments of its affiliates, it may determine its financial responsibility as follows:

1) If the affiliate has fulfilled the contribution time requirement through the accumulation of non-simultaneous periods in the ISSS and in the INPEP, each shall determine its participation in the financing, as follows:
P1= ( t1 / t ) * 100 and P2= ( t2 / t ) * 100

Where:
P1 = Proportional participation of the ISSS in the financing of a pension, expressed in percentage form, with two significant decimal figures.
P2 = Proportional participation of the INPEP in the financing of a pension, expressed in percentage form, with two significant decimal figures. t = Period corresponding to total contributions made to both Institutions. t1 = Period corresponding to contributions received by the ISSS. t2 = Period corresponding to contributions received by the INPEP.

2) If the affiliate has fulfilled the contribution time requirement through the accumulation of periods in the ISSS and in the INPEP, but there have been simultaneous contribution periods, each shall determine its participation in the financing as follows:
P1 = [ ( t1 + ( ts / 2) ) / t ] * 100
P2 = [ ( t2 + ( ts / 2) ) / t ] * 100

Where:
P1 = Proportional participation of the ISSS in the financing of a pension, expressed in percentage form, with two significant decimal figures.
P2 = Proportional participation of the INPEP in the financing of a pension, expressed in percentage form, with two significant decimal figures. t1 = Period corresponding to contributions received by the ISSS during the non-simultaneous contribution time. t2 = Period corresponding to contributions received by the INPEP during the non-simultaneous contribution time. Ts = Period in which the affiliate registers simultaneous contributions to said Institutes. T = Sum of t1, t2 and ts.

To perform the calculations indicated in numerales one and two of this article, the period shall be expressed in years, in accordance with the provisions of Art. 76 of this Regulation.

Art. 142.- The financing of the Benefits and other Benefits of the SPP, while technical reserves referred to in Art. 220 of the Law exist, shall be borne by the corresponding Pension Institution in accordance with the provisions of Arts. 140 and 141 of this Regulation. Once these technical reserves are exhausted, the State, through the Ministry of Finance, shall be responsible for the financing of said Benefits and other Benefits of the SPP, without relieving the administrative and payment responsibility for this cause.

Financiamiento de las asignaciones

Art. 143.- In case the right to an old-age, disability, or survivorship allowance applies, the Pension Institution responsible for financing shall be determined in accordance with what is established in Arts. 140 and 141 of this Regulation.

TITULO VI
DISPOSICIONES ESPECIALES

Del cese de las pensiones por invalidez causadas por riesgos profesionales.

Art. 144.- Disability pensions due to occupational risks granted from the date of operation of the SAP, and which acquired the quality of lifetime pensions within the ISSS Regime of Illness, Maternity, and Occupational Risks, shall cease from the date the affiliate reaches the legal age for old-age pension; from that date, the affiliate must process the respective benefit in the Public Pension System, either in the ISSS or in the INPEP, as applicable.

The method for calculating the old-age pension to which they will be entitled in the Public Pension System is established in Art. 148 of this Regulation.

Disability pensions due to occupational risks granted prior to the date of operation of the SAP, and which acquired the quality of lifetime pensions in the ISSS Regime of Illness, Maternity, and Occupational Risks, shall continue to be governed, in all respects, in accordance with the regulations applicable to such effects by the aforementioned Regime.

Disability pensions due to occupational risks granted after the date of operation of the SAP and corresponding to affiliates who met the requirements to enjoy such pension prior to that date, shall continue to be governed, in all respects, in accordance with the regulations applicable to such effects by the ISSS Regime of Illness, Maternity, and Occupational Risks. [1]

De la obligatoriedad de cotizar al SPP para pensionados por riesgos profesionales

Art. 145.- An affiliate to the SPP, who is a pensioner for occupational risks and re-enters paid work, must contribute to the IVM Regime, in the ISSS or in the INPEP, as applicable.

Del IBC para pensionados por riesgos profesionales

Art. 146.- The IBC for pensioners with disability due to occupational risks shall be the amount of the pension.

However, if the pensioner exercises paid work, the IBC to be taken into account to determine the respective benefit shall be that defined in the first paragraph of Art. 63 of this Regulation.

Cotizaciones voluntarias efectuadas por los pensionados por riesgos profesionales

Art.147.- An affiliate pensioned for occupational risks, who has not re-entered paid work, but who wishes to enjoy a higher pension amount upon reaching old age, may make voluntary contributions to the IVM Regime of the ISSS or the INPEP, as applicable, taking into consideration what is established in the first paragraph of the previous article.

The pension of said pensioned affiliate in the Regime of Illness, Maternity, and Occupational Risks shall be adjusted with the voluntary contributions made to the IVM Regime, when they reach the legal age to access an old-age pension. The adjustments to which they are entitled shall be determined in accordance with what is established in Art. 148 of this regulation.

De la pensión por vejez para los pensionados por riesgos profesionales.

Art. 148.- The amount of the old-age pension to be granted in the Public Pension System, to the pensioner with permanent or total incapacity, due to Occupational Risks, shall be the more favorable between the pension amount they were receiving in the ISSS Regime of Illness, Maternity, and Occupational Risks and the pension amount to be granted for old age in the Disability, Old Age, and Death Regime, administered by the ISSS or by the INPEP, regardless of whether the affiliate meets or does not meet the contribution time requirement indicated in Art. 27, Numeral 2, of this Regulation.

To the more favorable pension amount, the adjustments to which the pensioner is entitled, based on contributions made to the SPP during the period they were pensioned for occupational risks, shall be incorporated. These adjustments shall be calculated as follows:

1. Calculate the average IBC corresponding to each year of contribution:
   The average IBC corresponding to each contributed year shall be calculated by summing each group of twelve monthly IBCs and dividing that figure by twelve. The mathematical expression summarizing this calculation is the following:

IBC = (Σ IBC i=1 to 12) / 12

Where:
IBC = Average Contribution Base Income per each group of 12 contributed months. i = The first contributed month, within each group of 13 contributed months.
For the first year, it represents the first month within the period in which the pensioner begins paid work and begins making mandatory contributions, or if applicable, voluntary contributions. n = The twelfth contributed month.

2. Once IBC is obtained, 1.5% shall be applied to this figure, obtaining the corresponding adjustment:

R = IBC (1.5%)

Where:
R = Amount of the adjustment corresponding to each group of 12 months IBC = Average Contribution Base Income, corresponding to each group of 12 contributed months.

3. Successively, 1.5% shall be calculated on each average IBC. The total amount of Adjustments shall be obtained as follows:

R t = R 1 + R 2 + R 3 +……. R n-1 + R n

Where:
R t = Total adjustment amount
R 1 = Adjustment of the first twelve months
R 2 = Adjustment of the next twelve months
R 3 = Adjustment of the next twelve months
R n-1 = Adjustment amount of the penultimate year R n = Adjustment amount of the last year

4. When there is a number of contributed months less than 12, the average IBC shall be calculated by dividing the sum of registered IBCs by the respective number of months. The mathematical expression summarizing this calculation is the following:

IBC x = (Σ IBC i=1 to n) / X

Where:
IBC x = Average Contribution Base Income corresponding to the fraction of months i = The first month corresponding to the fraction of the year n = The remaining contribution time, expressed in months, n < 12 X = The number of months

5. Then, having obtained IBCx, calculate the proportional fraction of 1.5% to be granted for the final remaining contributed time, whose mathematical expression is as follows:

F = X (1.5) / 12

Where:
F = Percentage of adjustment to be granted for the fraction of time X = Remaining contribution time, expressed in months

6. Once the benefit fraction to be granted is calculated, it shall be applied to IBCx to obtain the corresponding adjustment for the fraction of contributed time:

R x = F (IBC x)

Where: (1)
R x = Amount of the adjustment corresponding to the fraction of contributed time F = Percentage of adjustment to be granted for the fraction of time.
IBC x = Average Contribution Base Income corresponding to the fraction of months

7. When there is a fraction of contributed time, the formula to calculate the adjustments would be expressed as follows: (1)

R t = R 1 + R 2 + R 3 +……. R n-1 + R x

This expression is the same contained in numeral 3 of this article, adding the Adjustment Rx.
[1]

De la pensión por sobrevivencia generada en el Régimen de Maternidad, enfermedad y Riesgos profesionales, por deceso de afiliados, a causa de riesgos profesionales

Art.149.- Affiliates who die due to occupational risks and who were active, contributing on the date of death, shall generate the right to survivorship pension in the ISSS Regime of Maternity, Illness, and Occupational Risks, in accordance with what is established in the Regulation for the Application of the Social Security Regime.

De la pensión por sobrevivencia generada en el SPP por deceso de pensionados inválidos por riesgos profesionales

Art.150.- If an affiliate pensioned for occupational risks dies, the right to survivorship pension in the SPP shall be generated, if on the date the pension was granted in the ISSS Regime of Illness, Maternity, and Occupational Risks, it had been accredited in their Labor History, the minimum time required to have the right to common disability pension, which is established in Art. 7, numeral 2), of this Regulation.

The calculation method for the amount on which survivorship pensions generated in the SPP by a pensioner for occupational risks are determined, is established in the following article.

If the minimum time requirement referred to in the first paragraph of this article is not met, it shall be determined whether the death of said affiliate generated, at least, the right to survivorship allowance. If affirmative, the respective Provisional Institution shall establish the distribution among beneficiaries, in accordance with what is established in Arts. 57 and 58 of this Regulation.

What is established in this article shall apply only to the survivors of pensioners for occupational risks who died, provided that the pension for permanent or total incapacity due to occupational risks was granted to them for having met the corresponding requirements on a date subsequent to the start of operations of the SAP.

In the case of survivors of pensioners for occupational risks who died, whose pensions in the Regime of Illness, Maternity, and Occupational Risks, were granted prior to the date of operation of the SAP, the survivorship benefits shall be granted by said Regime, in accordance with what the Regulation for the application of the Social Security Regime establishes. [1]

Art. 151.- The amount on which survivorship pensions generated by a pensioner for occupational risks are calculated shall be determined by comparing the pension they were receiving in the ISSS Regime of Illness, Maternity, and Occupational Risks on the date of their death, and the old-age pension amount calculated in accordance with the methodology and benefit percentage tables established in the Public Pension System; the more favorable amount must be chosen.

To this amount, the adjustments to which the pensioner was entitled, calculated in accordance with what is established in Art. 148 of this Regulation, shall be incorporated. [1]

Responsabilidad administrativa, financiera y de pago, de las pensiones por vejez y sobrevivencia generadas en el SPP por pensionados inválidos por riesgos profesionales.

Art. 152.- The financial, administrative, and payment responsibility for old-age or survivorship benefits to be granted in the Public Pension System to pensioners with disability due to occupational risks who meet the legal old-age age, or to their beneficiaries, shall be borne by

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER SERVICES OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

from the Regime of Disability, Old Age and Death of the ISSS or the INPEP, relieving the Regime of Diseases, Maternity and Professional Risks of the ISSS of such responsibilities.

If the pension to be granted corresponds to an affiliate who contributed to a single Previsional Institution throughout their entire working life, the financial, administrative, and payment responsibilities for the benefits shall be borne by said Institution.

Furthermore, if the pension to be granted corresponds to an affiliate who contributed to both Previsional Institutions, the administrative and payment responsibility shall be borne by the Previsional Institution of the Public Pension System (SPP) to which said affiliate was contributing at the time they became disabled due to professional risks.

In all cases, if the pensioner continued working, the administrative and payment responsibility shall be borne by the Previsional Institution to which the affiliate was contributing at the time of death or when they reached the legal age for old-age pension. Regarding financial responsibility, it shall be shared between both Previsional Institutions of the SPP, with the financing participation determined as indicated in Articles 140 and 141 of this Regulation.

The same criterion shall be used to establish the financial, administrative, and payment responsibility for the Additional Annual Benefit, to which both pensioners due to professional risks who were transferred to the Public Pension System upon reaching the legal old-age age, and survivors receiving pensions in the SPP due to the death of a pensioner due to professional risks, shall be entitled. [1]

TITLE VII
FINAL PROVISIONS
On the integral application of this Regulation

Art. 153.- For the application of this Regulation, the Superintendency shall issue the instructions and resolutions that are necessary, which shall be mandatory for the Previsional Institutions of the SPP. Additionally, it shall establish administrative procedures aimed at obtaining the integral application thereof, the immediate processing of requests, and the timely payment of benefits.

Preferential Application

Art. 154.- The provisions of this Regulation shall have preferential application over any others that contradict them.

Such provisions shall be applicable to both affiliates who opted to remain insured in the ISSS or the INPEP, in accordance with Article 184 of the Law, as well as those indicated in Article 186 of the same, except in cases where it is expressly stated that their application is specific to a certain group of affiliates.

DE No. 38/1998
DECRETO No. 38/1998
REGULATION OF BENEFITS AND OTHER SERVICES OF THE PUBLIC PENSION SYSTEM Approval: 27/03/1998 Validity: 11/04/1998

Validity

Art. 155.- This Decree shall enter into force eight days after its publication in the Official Diary.

GIVEN IN THE PRESIDENTIAL HOUSE: San Salvador, on the twenty-seventh day of the month of March of one thousand nine hundred ninety-eight.

ARMANDO CALDERON SOL,
President of the Republic.

MANUEL ENRIQUE HINDS,
Minister of Finance.

EDUARDO TOMASINO HURTADO,
Minister of Labor and Social Security.

MODIFICATIONS:
1) Modified by Decree No.115, published in Official Diary No. 213, Volume No. 341, of November 16, 1998.
2) Modified by Decree No. 84, published in Official Diary No. 205, Volume No. 349, of November 1, 2000.

Published in Official Diary No.65
Volume 339, of April 3, 1998.
This compilation is an exact copy of what is established in the Official Diary.