Special agreement for non-professional caregivers: who can contribute without paying fees

As of August 16, 2026, the Social Security special agreement for non-professional caregivers of people in a situation of dependency is regulated by legislation already in force (not pending approval), although there is a comprehensive reform of the Dependency and Disability Law under parliamentary processing that strengthens the status of these caregiving persons and refers to its regulatory regulation.

1. Current regulations governing the special agreement

The legal basis of the special agreement for non-professional caregivers is mainly:

• The Royal Decree 615/2007, of May 11, which regulates the Social Security of caregivers of people in a situation of dependency, implementing the mandate of Law 39/2006 and including the obligation to subscribe a special agreement with Social Security for those who care within the family environment while receiving the economic dependency benefit.
  Source: BOE-A-2007-9690.
• The Royal Decree 1057/2021, of November 30, which modifies article 4.2 of RD 615/2007 to improve the maintenance and updating of the contribution base when the caregiver reduces their working hours to care for the dependent person.
  Source: BOE-A-2021-20578.
• The Law 39/2006, on the Promotion of Personal Autonomy and Care for People in a Situation of Dependency, which recognizes:
  • The economic benefit for care in the family environment and support for non-professional caregivers (art. 18).
  • The mandate to the Government to incorporate these persons into Social Security through a special agreement (fourth additional provision), which is developed in RD 615/2007.
• The Consolidated Text of the General Social Security Law (Royal Legislative Decree 8/2015) and Order TAS/2865/2003, modified by Order TAS/2632/2007, which generally regulate special agreements and are complemented by the specific regulation of non-professional caregivers.
  Sources: BOE-A-2015-11724 and BOE-A-2007-16336.

This entire regulatory block is already fully in force and is what currently allows the special agreement to be subscribed before the General Treasury of Social Security.

2. Recent rules affecting these agreements

Additionally, there are laws already approved that, without being "the law of the special agreement," introduce specific improvements for caregivers covered by this instrument:

• The Bill to improve the quality of life of people with Amyotrophic Lateral Sclerosis (ALS), known as the ALS Law, was definitively approved by Congress and Senate in 2024 (initiative 122/000058–122/000128–122/000070–(15)624/000003, XV Legislature) and is recorded as processing completed.
  Among other measures, it provides that persons included in Social Security through the special agreement regulated in RD 615/2007, who have left their work activity to care for a person with ALS in great dependency, may:
  • Maintain the contribution base of the last year if it is higher than the minimum General Regime limit.
  • Assume only part of the additional contribution cost, with the rest borne by IMSERSO.
  See, for example, the text approved in the Senate: BOCG Senate, no. 165/2024.

These provisions are not "in process," but are already part of the current legal framework.

3. Reform under processing: Dependency and Disability Law

What is currently under parliamentary processing is a broader bill affecting the dependency system and, indirectly, the situation of non-professional caregivers:

• Bill to amend:
  • The Consolidated Text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion.
  • Law 39/2006 on Dependency, to extend and strengthen rights, inclusion, autonomy, and accessibility (article 49 CE).
    Initiative: 121/000064 (Congress) – (15)621/000022 (Senate).
• According to the Official Bulletin of the General Courts, on July 22, 2026 the report was approved in Congress and the text was sent to the Senate to continue its processing; on August 5, 2026 a correction of errors of the text was published.
  Latest publication: BOCG-15-A-64-8.

This bill expands rights and support for non-professional caregivers (for example, by recognizing them as a priority care group for employment policy, strengthening work-life balance, and clarifying caregiver participation in assessment and support planning), but does not directly replace or repeal the special agreement scheme of RD 615/2007; rather, it frames and strengthens it within a reformed dependency system.

4. Summary of processing status

• The special agreement for non-professional caregivers is regulated by already effective rules (RD 615/2007, RD 1057/2021, Law 39/2006, and general special agreement regulations), without a "specific law of the agreement" in progress.
• The ALS Law, which introduces relevant improvements in contributions for these caregivers in certain cases, has completed its processing and is in force.
• The major Bill 121/000064 to reform the Dependency Law and Disability Law is currently in processing phase in the Senate, after its approval in Congress, and constitutes the main ongoing parliamentary initiative impacting the rights framework of non-professional caregivers.

The financing of Social Security contributions for non-professional caregivers of people in a situation of dependency is legally structured through the System for Autonomy and Care for Dependency (SAAD) and the general Social Security regime. In this scheme, Imserso is a Social Security managing entity, but it does not act as the "paying body" of the contributions, rather as a coordination, information, and management piece within the system.

Basic legal framework

Law 39/2006, on the promotion of personal autonomy and care for people in a situation of dependency, recognizes in its article 18 the economic benefit for care in the family environment and support for non-professional caregivers, and provides that:

• The caregiver must comply with the affiliation, registration, and contribution rules determined by regulation.
• The fourth additional provision mandates the Government to regulate the incorporation of non-professional caregivers into Social Security, as well as the requirements and procedures for affiliation, registration, and contribution.

This mandate is developed in Royal Decree 615/2007, of May 11, on the Social Security of caregivers of people in a situation of dependency, later modified by Royal Decree 1057/2021. This royal decree regulates the special agreement of these caregivers and establishes:

• Their inclusion in the General Regime in a situation assimilated to registration through a special agreement.
• The contribution bases and updating rules.
• That the Social Security contribution and the one related to professional training will be "assumed directly by agreement with the General Treasury of Social Security by the General State Administration".

Role of Imserso within the system

Imserso, according to its organizational regulations (for example, Royal Decree 1226/2005, cited in recent agreements published in the BOE), is a managing entity in charge of complementary services of Social Security benefits for elderly and disabled persons and the management of certain centers and programs.

Specifically regarding non-professional caregivers and their contributions, its competencies can be summarized as follows:

• Management of SAAD information: the consolidated text of the General Social Security Law (Royal Legislative Decree 8/2015) foresees that Imserso supplies the National Social Security Institute with information about SAAD economic benefits (degree and level of dependency, amounts, effective dates, etc.) recorded in the SAAD information system. This information is relevant to:
  • Verify requirements for Social Security benefits.
  • Update databases and the Digital Social Card.
• Coordination with autonomous communities: Law 39/2006 configures SAAD as a co-managed system between the General State Administration and autonomous communities, with a Territorial Council that agrees on criteria about benefits, including care in the family environment. Imserso participates in this framework as a state technical reference body, placing it at the intersection between:
  • Data provided by autonomous communities (recognition of degree, benefits granted).
  • Information sent to Social Security managing entities for social protection purposes and, where appropriate, special agreements for caregivers.
• Support and training for non-professional caregivers: both Law 39/2006 (article 18.4) and Royal Decree 615/2007 foresee training actions and support programs. The royal decrees contemplate a small specific contribution for professional training (0.2% on a certain base), financed with public funds. In practice, Imserso intervenes in:
  • Design and execution of training programs for non-professional caregivers.
  • Management of agreements and training activities related to long-term care.

Who actually finances the contributions

Although Imserso is a managing entity in the social and dependency field, the direct competence to collect and apply contributions corresponds to the General Treasury of Social Security (TGSS), and the decision that the contributions of non-professional caregivers be assumed by public funds lies with the General State Administration, via:

• The regulation of the special agreement itself (Royal Decree 615/2007 and its modifications).
• The General State Budgets laws and other Social Security regulations that set limits, rates, and financing.

Therefore, Imserso:

• Does not unilaterally decide the contribution level nor the percentage financed with public funds.
• Does not manage the collection of contributions (which is a function of the TGSS).
• Does contribute to the system's functioning by providing SAAD data and managing benefits and programs linked to dependency that form the basis to recognize the status of non-professional caregiver and their possible inclusion in the special agreement.

Limits and conditions

Imserso's competencies in this matter are, therefore, limited and conditioned by:

• The Social Security regulations (consolidated text of the LGSS, Royal Decree 615/2007, subsequent modifications).
• The agreements of the Territorial Council that specify the economic benefit for care in the family environment.
• The Budget laws, which determine the financial margin of the state-level protection and the capacity to fully or partially assume contributions.

In summary, Imserso acts as a social manager and information node within SAAD and the Social Security system, but the strict competence over the financing of contributions for non-professional caregivers (design of the special agreement, rates, and effective assumption of contributions) lies with the General State Administration as a whole and the General Treasury of Social Security.

The economic benefit for care in the family environment and support for non-professional caregivers of the System for Autonomy and Care for Dependency (SAAD) is configured as an exceptional aid. The basic regulation is in Law 39/2006 and Royal Decree 1051/2013, which specify requirements for the person in a situation of dependency, for the non-professional caregiver, and for the family environment and home, leaving room for development to the autonomous communities.

1. Requirements of the person in a situation of dependency

Law 39/2006 establishes, in general terms, that economic benefits are recognized to those who have recognized the situation of dependency in one of the provided degrees (arts. 2 and 26 et seq.). Specifically, for the economic benefit for care in the family environment:

• Article 18 of Law 39/2006 provides that, exceptionally, when the beneficiary is being cared for by their family environment and the conditions of article 14.4 are met, this benefit may be recognized.
• Article 14.4 requires that, to opt for family care instead of a professional service, there be "adequate conditions of coexistence and habitability of the home", which are assessed in the Individual Care Program (PIA).
• Royal Decree 1051/2013 (article on access requirements, in the extracted fragment) recalls that the requirements are set "for the purposes of the provisions in articles 2.5, 14.4, and 18 of Law 39/2006," so the person must:
  • Have recognized a degree of dependency (I, II, or III).
  • Be included in an Individual Care Program in which the option of care in the family environment is assessed as adequate and viable.
  • Be effectively cared for in their environment at the time of preparation or review of the PIA (condition specified in letter b), 1st of RD 1051/2013).

2. Requirements of the non-professional caregiver

Law 39/2006 sets the general idea and Royal Decree 1051/2013 details additional requirements:

• Article 18.3 of Law 39/2006 requires that the caregiver comply with the rules of affiliation, registration, and contribution to Social Security determined by regulation (developed, among others, by Royal Decree 615/2007 and its modifications).
• RD 1051/2013 specifies that non-professional caregivers may be:
  • The spouse or domestic partner.
  • Relatives by consanguinity, affinity, or adoption up to the fourth degree.
  • Persons from the relational environment who, at the proposal of the person in a situation of dependency, are able to provide the necessary support for daily life (letter a).
• Additionally, the same provision of RD 1051/2013 establishes specific requirements for the caregiver (letter b):
  • Suitability to adequately provide support and care (b.2.).
  • Formal assumption, in writing, of the care commitments (b.3.).
  • Completion of training actions proposed by the Administration, as long as they are compatible with care (b.4.).
  • Obligation to facilitate access of social services to the dependent person's home to verify maintenance of requirements and quality of care, with the beneficiary's consent (b.5.).

3. Conditions of the family environment and home

The regulations emphasize that this benefit is exceptional and only applies when care in the family environment is adequate:

• Article 14.4 of Law 39/2006 requires "adequate conditions of coexistence and habitability of the home", which must be recorded in the PIA.
• RD 1051/2013 adds coexistence criteria:
  • If the person has grade III or II, cohabitation with the caregiver is necessary due to the need for permanent attention and continuous support.
  • In grade I, cohabitation may be excepted if immediate attention by the caregiver is guaranteed.
• The same royal decree provides for periodic monitoring by the autonomous community or competent Administration to verify the viability, suitability, and quality of care. Non-compliance may lead to suspension or termination of the benefit (letter c).

4. Margin for autonomous community development

Law 39/2006 refers to the Territorial Council for setting basic access conditions (art. 18.2) and Royal Decree 1051/2013 expressly establishes that:

• The requirements and conditions of access to economic benefits, including the benefit for care in the family environment, are set by the autonomous community or competent Administration, "taking into account the agreements adopted by the Territorial Council."
• Autonomous communities may, therefore, add requirements or nuances (for example, income thresholds, supervision intensities, additional training requirements), always within the basic state framework.