What are the surcharges for late payments?
Failure to present the contribution documents, or payment of the debt after the regulatory payment period, will lead to the application of surcharges and the accrual of late payment interest, as set out in the General Social Security Act. These surcharges and late payment interest will be paid together with the debts to which they are applied.
When late payments are caused by an error by the Administration, which is not acting as an employer, no surcharges or late payment interest will be applied.
According to Articles 27 and 28 of the General Social Security Act, and Articles 10 and 11 of the General Social Security Collection Regulations, approved by Royal Decree 1415/2004 of 11 June, the surcharges and late payment penalties to be applied due to a failure to pay contributions within the regulatory periods are:
When the parties responsible for the payment present the contribution documents within the regulatory period:
Surcharge of 20% of the debt, if paid after the period expires.
When the parties responsible for the payment do not present the contribution documents within the regulatory period:
Surcharge of 20% of the debt, if paid before the expiry of the payment period established in the Debt Claim or Settlement Report.
Surcharge of 35% of the debt, if paid after the expiry of that payment period.
Surcharges on debts other than contribution payments
Debts of revenue payable by public law which do not consist of contribution payments, if not paid within the established regulatory period, will be increased by the following surcharge:
Surcharge of 20% of the debt, if paid on or after the last day of the month following reception of the debt claim.