El domingo 1 de octubre 2023 ha entrado en vigor una modificación de la Ley de Seguridad Social con la que los periodos trabajados a tiempo parcial se reconocerán como días completos de cotización.
Como en su momento indicó la reforma de las pensiones 2023, con la modificación del art. 247 de la LGSS «(…) se equipara el trabajo a tiempo parcial con el trabajo a tiempo completo a efectos del cómputo de los períodos cotizados para el reconocimiento de las pensiones de jubilación, incapacidad permanente, muerte y supervivencia, incapacidad temporal, nacimiento y cuidado de menor», ya que se tienen en cuenta los períodos cotizados cualquiera que sea la duración de la jornada realizada en cada uno de ellos.
En este sentido, es necesario aclarar que los periodos cotizados por los trabajadores a tiempo parcial se tendrán en cuenta como días completos, «cualquiera que sea la duración de la jornada hecha en cada uno de ellos» (art. 247 de la LGSS, con efectos de 01/10/2023).
A modo de ejemplo, cuando una persona trabajadora ha trabajado 10 años con una jornada del 40 por cien, a efectos de prestaciones se computarán 10 años, y no cuatro como hasta el momento, al haberse derogado el denominado coeficiente de parcialidad.
¿Qué cambió respecto a la cotización del trabajo a tiempo parcial?
La modificación de la Ley de Seguridad Social supone facilitar el acceso de las personas trabajadoras a tiempo parcial a determinadas prestaciones. A partir del 1 de octubre de 2023, cada día que trabajo computará como día completo cotizado, es decir, los requisitos para el acceso a las prestaciones por jubilación, incapacidad permanente, muerte y supervivencia, incapacidad temporal, nacimiento y cuidado de menor serán los mismos que para un trabajador a tiempo completo que para otro a tiempo parcial.
¿Quién se verá afectado por la modificación?
Todas las personas trabajadoras que tengan contratos a tiempo parcial. Tenemos que tener en cuenta que se han eliminado los coeficientes reductores que suponían una penalización en las prestaciones generadas desde la situación de trabajo parcial. Desde ahora, el cómputo de la carrera de cotización ya no contendrá recortes proporcionales a la parte de la jornada que no se había trabajado durante los periodos de contratación a tiempo parcial. Todos los días trabajados pasarán a ser contabilizados como días completos con independencia del porcentaje de la jornada que figurase en el contrato a tiempo parcial.
La entrada en vigor de esta novedad, ¿supone más coste para la empresa?
No, al menos por el momento. Los cambios normativos no han afectado a las normas de cotización.
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