Social Security

What are the fines for late payments?

To pay a Social Security debt you must go to the relevant General Treasury Office so that they can provide you with the contribution document. If you are not able to go there yourself, you can send a person with a signed authorisation and photocopy of their DNI .

The following surcharges will be paid after the established regulatory period for the making of social security payments has elapsed, in the event of their non-payment:

If the persons responsible for making the payment have presented the contribution documents within the regulatory period:

• Surcharge of 3% of the debt, if the payments owed are paid in the first month following the date on which the regulatory period ends.
• Surcharge of 5% of the debt, if the payments owed are paid in the second month following the date on which the regulatory period ends.
• Surcharge of 10% of the debt, if the payments owed are paid in the third month following the date on which the regulatory period ends.
• Surcharge of 20% of the debt, if the payments owed are paid at the end of the third month following the date on which the regulatory period ends.

If the persons responsible for making the payment have presented the contribution documents within the regulatory period:

• Surcharge of 20% of the debt, if the payments owed are made before the end of the deadline established in the debt claim or liquidation act.
• Surcharge of 35% of the debt, if the payments owed are made after the end of this deadline.
  

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Is it possible to request a cancellation of administrative fines from Social Security?

The possibility that the Social Security office cancels the surcharges has been eliminated by Royal Decree 1415/2004 of 11 June which on this matter did not reproduce section 3 of art 59 of the previous Collection Regulation approved by Royal Decree 1637/1995.

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