MINISTERIO
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Y SEGURIDAD SOCIAL

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Contribution and collection



As set out in the tenth provision of Order TAS/192/2002, self-employed workers can request the automatic revaluation of their contribution basis. You can carry out this process using the application to change contribution bases for self-employed workers service. Given that these are personal details protected under the Organic Law on Data Protection, in order to use this service you need to have a digital certificate Class 2 CA of the FNMT which guarantees the security of this data. The Electronic Office of this same page also has information on how to get hold of this certificate.


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The contribution documents and the corresponding instructions for completing them can be found at this same Web page. They are available to citizens at the various Social Security Administrations.

Likewise, with respect to preparing the contribution bulletins (TC -1 and TC -2), applicants can go to the Social Security Treasury Administration  closest to their home to have the bulletins prepared for them  through the program, CALCOTIZ , if their company has less than 10 workers. They can also, regardless of the number of workers, send the payroll list of the same through the RED  and can make payment of the amounts through the account debit system or electronic payment system, without having to prepare a TC -1


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If you are affiliated to the Special Scheme for Self-Employed Workers, Agricultural Employees, intermittent Domestic Employees, Self-Employed Sea Workers and Special Agreement, and would like to obtain personal information on last year's receipts and your contribution bases, visit the Reports on bases and Contributions of the Electronic Office, and follow the procedure indicated in that option.


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You can set up direct debit payments to Social Security at the financial institution of your choice. Through this service you can also request a change of bank account, as well as the termination of this payment method. To do this,  you must have a digital certificate, and you can carry out this process by accessing your personal details over the Internet, using the Direct Debit service of the Electronic Office. If you do not have a digital certificate, this same section will provide you with information on how  to get hold of one.


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Within the month following that in which the payments must be made, the company is obliged to display a copy of the contribution document or an authorised copy of this document in a clearly visible place in the work centre, or make it available to the workers. Failure to comply with this obligation constitutes a Social Security breach that may be punished with a fine.

In the event of non-fulfilment, company workers can report this situation to the Labour and Social Security Inspectors.

With regard to applications for information from the General Treasury of the Social Security on the Company's fulfilment of its Social Security obligations, these can only be granted if the applicant is the actual employer or someone who can prove to have sufficient power of attorney to make the aforementioned application, given that such information is personal data that is protected by confidentiality under the law. Only the legal representatives of workers in the company (shop stewards and works’ committees) are empowered to request this information.

With respect to the workers, they will be entitled to request a report of their contribution bases from the Social Security Treasury .

The request can be made through the Electronic Office path: Citizens> Contribution Base Reports


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