Traffic accidents leave lifelong after-effects and if the victim is disabled, they produce a production loss due to the differential in income that will be lost. This average value is very divergent in European countries, although there is consensus on cost components and valuation methods. However, many countries have legally standardised financial compensation so that it is calculated objectively and equitably for all those affected. This paper sets out the procedure for standardising the lost production cost of incapacitated road accident victims. An actuarial methodology relating to known inputs (age and salary) is used to obtain economic compensation for lost productivity. General principles and hypotheses are provided, and cases that require particular valuation are located. The standard cost thus calculated allows a homogeneous, fair and equitable compensation for all those involved in similar circumstances.

In Spain, the Scale (Law 35/2015, of September 22) is the new procedure to pay the traffic injuries. In order to rationalize the money compensations, this Scale establishes compensations for personal or not pecuniary damages and it is the standard for different pecuniary compensations (increase of expenses and loss of incomes or profits). Unlike the previous scale, the new one has been developed upon the basis of an actuarial methodology for the cases of death, disablement and helping third persons. Nevertheless, there are certain cases in which it is possible or necessary to develop an individualized actuarial valuation for quantify the compensation. The aim of this paper is to contrast the biometric, economical and institutional factors used to evaluate pecuniary damages into the Scale (loss of incomes or profits). The factors and the methodology are exposed in the Technical Actuarial Bases of the Scale and this paper is focused on the actuarial valuation for disability. These factors are compared with real values in order to estimate their suitability. It helps to find the particular cases in which there might be an individualized actuarial valuation out of the given one in the Scale. Even, the comparison of the significant factors identifies the influence that separately each factor has in the final compensation and helps to understand the final amount of it. Keywords: actuarial valuation, loss of profit, scale, Social Security. Resumen Con el fin de racionalizar las indemnizaciones producidas por los siniestros personales de los accidentes de circulación, en España se ha fijado un Baremo (Ley 35/2015, de 22 septiembre) que además de establecer compensaciones por perjuicios personales o no patrimoniales, se sistematizan y dotan de sustantividad propia las indemnizaciones por daños patrimoniales (daño emergente y lucro cesante). A diferencia del anterior baremo, el Baremo de 2015 se desarrolla en base a una metodología actuarial para los casos de fallecimiento, invalidez y ayudas a terceras personas, dotándose de una amplia casuística. No obstante, se prevén determinados casos en los que resulta pertinente la realización de una valoración actuarial individualizada que conducirá a la determinación de la cuantía de la indemnización correspondiente. El objetivo del presente trabajo es contrastar la idoneidad de los factores (biométricos, económicos e institucionales) que afectan a la valoración actuarial del lucro cesante en el nuevo Baremo (siguiendo la metodología expuesta en las Bases Técnicas Actuariales), en los casos en los que el accidentado termine en una incapacidad permanente. Esta contrastación indica una serie de casos en los que puede ser pertinente una valoración individualizada que se escapa de los límites fijados en el Baremo. Por otra parte, la contrastación individualizada de los factores significativos identifica la influencia de cada factor en la indemnización final y ayuda a la comprensión de la indemnización final obtenida. Palabras clave: valoración actuarial, lucro cesante, baremo, Seguridad Social.