The subsidy for those over 52 years of age is one of the most monitored aids from the SEPE because it combines a monthly benefit with contributions for retirement.
But it is also one of those that generates the most doubts due to the income requirement: the beneficiary must not have their own income exceeding 75% of the interprofessional minimum wage, excluding the proportional part of extraordinary payments. The SEPE itself reminds that, if income has not exceeded this limit in any month, the annual income declaration can be processed online.
The general rule is clear: if the beneficiary exceeds the monthly income limit, the subsidy can be suspended or lost. But there are important nuances. Not all extraordinary income is accounted for in the same way, nor does it all necessarily count as income for the year in which it is received.
The clearest case is that of back pay recognized by a court ruling. If a person receives a large amount in 2026 corresponding to pending salaries from 2019 or 2020, that money may not be counted as income for 2026 for the purpose of terminating the subsidy, provided that it can be documented that it corresponds to previous years.
The case that can save the subsidy despite earning 11,000 euros
The doubt arises when a beneficiary of the subsidy for those over 52 years of age receives income much higher than the income limit. In principle, a gross amount of 11,000 euros in a single month would far exceed the limit required by the SEPE.
But the key lies in the origin of the money. If this income comes from a court ruling recognizing back pay corresponding to previous years, it does not have to be automatically attributed to the year in which it is received.
In other words: if the worker now receives a payment that actually corresponds to pending salaries from 2019 and 2020, they can argue before the SEPE that it is not income generated in 2026, but amounts accrued in previous years.
The key difference: back pay, compensation, or interest
The nuance is decisive. It is not the same to receive back pay as to receive compensation, default interest, or another type of extraordinary amount.
If the income corresponds to pending salaries from previous years, the beneficiary can argue that they should be attributed to the period in which they were generated, not to the year of receipt. In that case, the SEPE would have to assess the documentation before revoking the subsidy.
Instead, if the income corresponds to compensation, interest, yields, or an amount generated in the current year, the interpretation may change. In that case, it could count as income for the year and affect the subsidy.
The difference is not just in how much is collected. It is in why it is collected and to which period it corresponds.
What the beneficiary should do if the SEPE proposes to withdraw the aid
If the SEPE communicates a proposal for revocation or suspension of the subsidy, the most important thing is not to stand still. The beneficiary must submit allegations and provide documentation proving the origin of the income.
In the case of back wages, it is advisable to submit the sentence, the administrative or judicial resolution, the breakdown of amounts, the period to which the wages correspond, and any document that allows to prove that they are not ordinary income for the current year.
If the SEPE finally issues an unfavorable resolution, the next step is to file a prior claim before judicial action. This procedure is mandatory before going to the Social Courts.
The income limit for the subsidy for those over 52 years old
The income requirement applies to the beneficiary's own income. Article 275 of the General Social Security Law regulates the lack of income in unemployment subsidies and sets the reference at 75% of the SMI, excluding the proportional part of two extraordinary payments.
With the SMI of 2026, this limit stands at 915.75 euros per month, according to calculations derived from 75% of the current minimum wage.
This requirement must be maintained throughout the period of receiving the subsidy. That is why the SEPE requires income control and obliges beneficiaries of the subsidy for those over 52 years old to submit the Annual Income Declaration.
The Annual Income Declaration: the procedure that cannot be forgotten
Beneficiaries of the subsidy for those over 52 years old must submit the Annual Income Declaration each year. The SEPE indicates that it must be submitted within 15 business days following the completion of twelve months from the birth of the right or from the last resumption. If it is not submitted on time, the subsidy is suspended.
This procedure serves to verify that the beneficiary continues to meet the income requirement. It is not a minor formality. Forgetting it can lead to the suspension of payment even if the person continues to meet the economic requirements.
Furthermore, when there has been an extraordinary income, the annual declaration can become the point where the SEPE's alarm is triggered. That is why it is key to properly document the origin of any large amount.
How much is collected with the subsidy for those over 52 years old
The subsidy for those over 52 years old is equivalent to 80% of the IPREM. In 2026, with the monthly IPREM at 600 euros, the aid will be 480 euros per month, in 12 payments.
Its importance is not only in the amount. This subsidy contributes to retirement, making it a particularly relevant benefit for unemployed individuals who are already close to the ordinary retirement age and need to maintain their contribution record.
Therefore, losing it due to incorrect income imputation can have a double effect: stopping the aid and harming future pension.
Main requirements for the subsidy for those over 52 years old
To access this aid, one must be in a legal situation of unemployment, be registered as a job seeker, meet the required age, and prove the necessary requirements to access the contributory retirement pension, except for age.
It is also required to have contributed for at least 15 years, of which two must be within the previous 15 years, and to have contributed for unemployment for at least six years throughout one's working life. Furthermore, the beneficiary must maintain the personal income requirement below 75% of the SMI. In this subsidy, unlike others, the relevant reference is the applicant's personal income, not that of the entire family unit.