Social Security

Person responsible

The employer is the person responsible for making their own and their workers' contribution payments, in order to do so they will deduct the appropriate contributions from the salary of their workers when making their payment.

Periods

Payments shall be made on a monthly basis, the month after they are due.

Special payment periods

Decision of 23 September 2011 of the Secretariat of State of Social Security, sets out special periods for paying the differences resulting from the implementation of |TINOrder/2501/2011, of 15 September, which sets out the standardised contribution bases for the 2011 tax year , for common contingencies, in the Special Scheme for Coal Mining. These differences may be paid by companies in the following periods and ways:

• Within the period ending on the last day of March 2012, the contribution differences corresponding to the months of January to April 2011, both inclusive.
• Within the period ending on the last day of May 2012, the contribution differences corresponding to the months of May to August 2011, both inclusive.
• Within the period ending on the last day of July 2012, the contribution differences corresponding to the remaining months of 2011.
  

Place:

Contributions payments may be made at any Financial Institution (Banks, Savings Banks, Credit Co-operatives or Rural Banks) authorised to act as a Collection Office.

Documents that must be submitted

• Contribution Slip (TC-1/4).
• Workers´ Payroll Report (TC-2/4).
   

Automatic Data Transfer (RED) 

The Social Security Treasury Office may authorise the information contained in the TC-2/4 lists of named workers to be provided by electronic, computer or telematic document submission. Communication of data using the abovementioned means shall comply with the obligation to file contribution documents within the regulatory period.

Using the RED System enables contributions to be paid using the electronic or direct debit methods of payment.

If the company chooses the electronic method of payment, the payment will be made at any financial institution that collaborates with the Social Security with the receipt provided by the General Treasury of the Social Security over the RED System.

If only the direct debit method of payment is chosen, they will have to specify the account number into which they wish to make the payment, and do not need to attend the bank in person.

Effects of submitting documentation on time

The filing of the contribution documents within the regulatory period will have the following effects:

• The person responsible may include the economic benefits provided as part of their payment by means of a delegated payment, for temporary disability, for the same period. If, in addition to filing the documents, payment is made within the regulatory period, the corresponding deductions for reductions or allowances may apply.
  
• It will prevent any charge for violations classified as serious in Article 22 of R.D.  (Legislative) 5/2000, of 4 August, which approved the consolidated text of the Welfare Penalties and Sanctions Act, as well as any criminal responsibility that, where appropriate, may arise.
  

Surcharges and late payment interest:

• Presenting 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 regulation period ends.
  • Surcharge of 5% of the debt, if the payments owed are paid within the second month following the end of the regulation period.
  • Surcharge of 10% of the debt, if the payments owed are paid in the third month following the date on which the regulation period ends.
  • Surcharge of 20% of the debt, if the payments owed are paid in the third month following the date on which the regulation period ends.
    
    
• Without presenting the contribution documents within the deadline:
  
  
  • Surcharge of 20% of the debt, if the payments owed are made before the end of the deadline established in the debt claim or settlement certificate.
  • Surcharge of 35% of the debt, if the payments owed are made after this deadline.
    
    
• Late Payment Penalty:

  The late payment penalty is due on the day following the end of the regulation period for making payments, or it will be payable fifteen days after the court order notice or communication of the start of the deduction procedure, if the debt has not been paid.

  Likewise, this penalty will also be payable when the debt amount has not been paid within the deadline set when the decision is made to reject the appeals presented against the debt claims or liquidation acts, if the execution of these decisions were suspended in the contentious-administrative appeal process filed against them.

  The late payment penalty required will be the principal sum due, starting from the end of the regulatory payment period and any other payments arising from the surcharge applicable at the time of payment, from the date on which they are required, according to the above paragraph.

  The late payment penalty rate will be the legal interest on money in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For 2012, it is 5%.

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