2003/3 of 21 February 2003

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New system of paying Social Security contributions when using the RED System: over the counter payments

1. Aim of the Procedure

In order to meet the objective of modernising and improving management and above all, to make it easier for companies and professionals who use the RED  System to pay Social Security contributions, starting on 1 March 2003, the Treasury General of the Social Security is going to implement a new feature: the payment of contributions using the over the counter System.

This method of payment means that companies and professionals who select the over-the-counter method of payment will not need to use the current contribution documents in the TC1 series to make payments into Financial Institutions, since the Treasury General of the Social Security will issue a "Contribution Payment Receipt" with an over-the-counter header, which they can take to the Financial Institution to pay their contributions.

This method of payment can not only be done over the counter at the Financial Institution but by other methods of payment (according to whether the Financial Institution provides them), such as cashpoints, telephone banking or Internet banking. The "Contribution Payment Receipt" will be issued with the over-the-counter header data, which is what the Financial Institution will request when these payment methods are used.


2. Description of the process

2.1. Requesting over the counter payment

Requesting to pay contributions with the over counter payment method will be done for each payment by filling in a value of "V" (over the counter payment) in the MPG (Method of payment ) segment of the FAN file.

the generation of the MPG segment can be done through the payroll application, if this option has been implemented in it (the specifications for the MPG segment were given in RED News Bulletin 2003/01 and where directed to companies that develop payroll software), or from WinSuite, by selecting "over the counter payment" as the method of payment , as was explained in point 1 of the section "WinSuite operations for selecting the over the counter and direct debit methods of payment".

2.2. Conditions for accepting a request for over the counter payment

For a request for over the counter payment to be accepted, it will be necessary to fulfil the conditions in the following sections, as well as to enter the value "V" in the method of payment field of the MPG segment.

Documents that are submitted with a request for over the counter payment and are rejected because they do not meet any of the following requirements will be accepted as the submission of a TC2.

  • Time limit for submission:

    The time limit for submitting contribution documents with a request for over the counter payment will be from the 1st to the 27th day of the collection month (for the month of February, the submission date will be up to the 26th).

  • Types of payment:

    In the first phase, only normal (L00) payments submitted within the regulation time limit will be accepted.
    In the future, as management circumstances permit it, this will be extended to include supplementary payments.
  • Payments other than zero:

    A check will be made to see whether payments that include a request for payment using the over the counter method of payment have an amount that needs to be paid.

  • Forms of payment:

    Requests for over the counter payment will be accepted for those contribution account codes whose associated form of payment is "Normal". Methods of payment with authorisation for deferred or quarterly payments, etc.  are invalid.

Schemes and groups accepted:

    The following Schemes and groups will be accepted:

  • General Scheme (0111)
  • Special System for Fruits, Vegetables and Preserved Vegetables (0132).
  • Special Scheme for Sea Workers (08xx)
  • Special Scheme for Coal Mining (0911).

The following Schemes and groups included in the RED System will therefore be excluded from the over-the-counter payment method. As management circumstances permit, they will be included in this contribution payment system.

  • Special Agricultural Scheme (0613)
  • Special Scheme for Artists (0112)
  • Special Scheme for Harvesting and Packing Fresh Tomatoes (0134).
  • Monitoring contribution bases

    Requests for over the counter payment for documents that have contribution bases for workers (entered in a DAT segment) that contain amounts that are less than the minimum base or more than the maximum base will not be accepted.

    Also, requests that contain incompatible contribution bases in the same DAT segment will not be accepted either.


2.3. Validating the receipt of the document

When a document with a request for over the counter payment is received, it will be checked to see that it meets the requirements indicated in the previous section.

If the contribution document contains errors or data that could prevent the processing of the over the counter payment request, the user will be informed of them in the technical receipt associated with the entering message.

Also, the user will be informed in a message that is independent of all these documents if a request for an over the counter payment has been refused. In this message, the user will be informed of the period during which he (or she) can send in a new file with a request for over the counter payment to replace the previous one and he will be warned that, if a new document with a request for over the counter payment is not submitted, he must pay the contributions by submitting a contribution slip in the TC1 series at a financial institution.


2.4. Substituting documents

From the 1st day of the collection month up to the time when the over the counter payment header is generated, a document with a request for over the counter payment can be corrected by sending in another correct document to replace it.

After the over the counter payment header has been generated, the document will be blocked so that there is no possibility of replacing it and any new document received will be rejected for this reason. The error correction procedure must be used if it is necessary to correct some information on the TC2.


2.5. Processing requests for over the counter payment that are accepted

The General Treasury of the Social Security will calculate the corresponding contributions for each document with a request for over the counter payment that is accepted.

The user will be informed in a technical receipt of the details of this calculation. If the amount is different from that requested by the user and the user is not an agreement with this, he must contact the User Support Unit so that they can deal with the problem. Otherwise, it will be understood that the amount calculated by the Treasury has been accepted.

If for any reason the user wishes to cancel a request for over the counter payment, he will have until the over the counter payment headers are generated or the working day prior to that (23rd or 27th, depending on the time limit for submitting requests, or prior to these dates if a request has already been made to generate the over the counter payment header in advance).

Requests for cancellation must be made by fax to the User Support Unit. At some time in the future, users who use the Internet transfer mode will have available a transaction that will allow them to cancel over the counter payment requests themselves.


2.6. Generating over the counter payment headers and issuing "Contribution Payment Receipts"

When the over the counter payment headers have been generated, a "Contribution Payment Receipt" will be sent to the user.

The "Contribution Payment Receipt" will contain all the items related to the contribution payment as well as the over the counter payment header information so that the user can make the payment. The document will be authenticated with a digital stamp.

After the deadline for submitting requests for over the counter payment (the 28th of the month or the 27th for February) the user will be sent a receipt listing all the Contribution Account Codes with requests for over the counter payment that have not been processed or that have been cancelled at the express request of the user.

- Generating over the counter payment headers

Over the counter payment headers will be generated in two ways:

  • Automatically, which will be done in two phases:

    • On the 23rd of the collection month, the over the counter payment headers will be generated for all documents with a request for an over the counter payment that has been accepted that were received between the 1st and 23rd day of the collection month, if they were not generated prior to this at the request of the user.

      On 24th, users will be sent the technical receipts listing the request for over the counter payment that were accepted and the Contribution Payment Receipts.

    • On the 27th day of the collection month (the 26th in February), over the counter payment headers will be generated for all documents whose request was accepted that were received between the 24th and 27th of the collection month or the 26th (February), if they were not generated prior to this at the request of the user.

      On 28th, users will be sent technical receipts listing the requests received and accepted between the 24th and 27th and the "Contribution Payment Receipts".

  • At the request of the user:

    When users wish to obtain a "Contribution Payment Receipt" prior to the dates indicated in the previous section, they can anticipate the generation of the over the counter payment headers for requests that have been accepted for processing.

    Users who use the Internet transfer method have available a series of operations that permit them to make a request without needing to contact the User Support Unit. A future RED News Bulletin will explain how these operate and the date on which they will be implemented.

    Users who use the X-400 transfer mode must contact the User Support Unit by fax to request to generate over the counter payment headers.

    The over the counter payment headers will be issued using a deferred process that will be run five times a day.

    When the over the counter payment headers have been generated, a "Contribution Payment Receipt" will be sent to the user.

After the over the counter payment header has been generated , the associated TC2 documents will be blocked, preventing them from being changed or cancelled. As of that moment, the error correction procedure must be used to make any changes to these documents.


2.7. Paying Contributions

The amount on the "Contribution Payment Receipt" must be paid within the regulation time limit by depositing it in the financial institution through the different methods of payment offered by them: over the counter, cash points, telephone banking, Internet banking, etc..

If users choose to make the payment at a cash point or by telephone banking or Internet banking, the over the counter payment header information shown on the "Contribution Payment Receipt" that they need to provide is:

  • Issuer number: the eleven digits that appear in the box with this name.
  • Reference number: the eleven numbers that appear in the box with this name.
  • Identification: the six digits that appear in the box with this name
  • Amount: the amount listed in the box with no comma for the thousands or decimal point for cents.

A "Contribution Payment Receipt" does not imply that contributions have been paid if it is not accompanied by a payment receipt, or has been stamped or mechanically validated by the financial institution.

It will be considered a valid receipt for payment:

  • If the payment was made at the cash desk of a bank, the "Contribution Payment Receipt" will be stamped or mechanically validated by the bank.
  • If the payment was made through a cash point or by telephone banking or Internet banking, payment will be proved by the "Contribution Payment Receipt" and the receipt issued by the bank, which will include the same account information for the over the counter payment as the "Contribution Payment Receipt" and the date of the transaction.

In all cases, if the user is not in agreement with the "Contribution Payment Receipt" that was issued, he can fill out a traditional series TC1 document to be paid at a financial institution.

All payments with a request for over the counter payments that have been rejected because they do not meet the requirements must be paid within the regulation payment time limit by submitting a TC1 series contribution slip at a financial institution.

How WinSuite operates when selecting the over the counter and direct debit methods of payment

1. Selecting the over-the-counter payment method in WinSuite

The implementation of the over the counter payment method has led to changes in the current screens for selecting the direct debit method of payment.

Therefore, if the payroll program does not generate an MPG (Method of payment) segment and you wish to pay contributions through the over the counter system or by direct debit, you must activate the "Method of Payment" field on the screen to select the contribution files.

''Select contribution file'' screen in WinSuite with the option ''select method of payment'' checked

WinSuite will show all the contribution account codes and the user must select which contributions he wishes to make payments for using the over the counter system or, if appropriate, direct debit.

  • Selecting the over the counter method of payment

    If you wish to pay contributions using the over the counter system, you must select the Contribution Account Code, click on the option "over the counter" and then click on the OK button.

  • Selecting the direct debit method of payment

    If you choose the direct debit method of payment, you must select the Contribution Account Code, click on the button "Enter/Change" and correctly fill in all the information for the account and the account holder. After you have filled in the information, click on the OK button.

    After selecting all the contribution account codes for which you wish to make payments by the over the counter method and/or direct debit, click on the "Finish" button. WinSuite will then validate the file.

    WinSuite ''select method of payment'' screen


2. Validating files generated by the payroll application with the method of payment

WinSuite will validate whether the Method of Payment (MPG) segment generated by the payroll application is correct.

If there are errors, a screen will appear with the Contribution Account Codes, the method of payment selected and the type of error in the MPG segment.

WinSuite ''select method of payment'' screen

  • Errors when selecting direct debit

    If the errors correspond to a request for the direct debit method of payment, WinSuite will show the information filled in by the user in the payroll application and indicate which information is incorrect. To correct it, you must click on the "Enter/Change" button and after making the changes click the OK button.

    In all cases, if the user decides to change the method of payment, he can select the over the counter payment method and click the OK button..

  • Errors when selecting over the counter payment

    If the errors correspond to a request for over the counter payment because they contain account information (information which should not be filled in for this type of payment), WinSuite will indicate this. To delete the account information, you must press the "Correct" button. If you really wish to use the direct debit method of payment, you can change to it by selecting this option. In this case, the bank account details that were filled in will be shown and you must click on "Enter/Change" and then the "Correct" button.

After correcting all the Contribution Account Codes that have errors in the form of payment, click on the "Finish" button. If there are still documents with errors, WinSuite will warn the user of this but will permit the file to be sent if the user does not choose to correct it.


3. Printing "Contribution Payment Receipts"

After over the counter payment headers have been generated on the 24th or 28th, or prior to this if the user requested them to be generated, users will be sent their "Contribution Payment Receipts".

A "Contribution Payment Receipt" is the document that allows users to make payments when they are taken to a financial institution or other methods of payment are used (depending on whether the financial institution offers them), such as cash points, telephone banking and Internet banking.. This document has an over the counter payment header (a line of boxes with "payment period" "Issuer no." "reference no." "identification" and "amount") and is authenticated with an electronic stamp.

A "Contribution Payment Receipt" does not imply that contributions have been paid if it is not accompanied by a payment receipt, or has been stamped or mechanically validated by the financial institution.

In the near future, "Contribution Payment Receipts" will be issued for direct debit payments and Balances Owed, but in this case they will not have over the counter header information since the debit or deposit will be directly taken out of or paid into the bank account indicated.

"Contribution Payment Receipts" can be printed from the "Print" module in WinSuite.

RED System screen for printing TC2 and TC1 documents and sent files. The options "payment receipts" and "New print format" are checked.

Press the "Continue" button to see the collection periods for which there are Contribution Payment Receipts, and at the bottom of the screen the Contribution Account Codes. To print them, you must select one or more Contribution Account Codes and then click on the "See/Print" button..

When the "Contribution Payment Receipt" is issued for the direct debit and balance owed methods of payment, users can select if they want to see all the Contribution Account Codes with Contribution Payment Receipts or only those for one particular method of payment.

WinSuite ''Payment Receipts'' screen



Appendix : Contribution Payment Receipt

Affiliation News

The changes in the area of Affiliation announced in the RED  News Bulletin 2003/2 of 30 January will be implemented in the new version of WinSuite.

However, the exact date of implementation will be announced in a future RED News Bulletin.

The new version of WinSuite, 4.3, will validate the formats of AFI files as correct (files in both the new version and the previous version).

New version of WinSuite

The new version of WinSuite will be available from the software area of the RED System on 26 February.

This new version of WinSuite includes the following features::

Area of Contribution

  • New system for paying contributions: over the counter payment
  • Update to contribution bases published in the 2003 Contribution Order
  • Inclusion in tables and validations of allowances established as a result of the accident to the ship "Prestige" (CD19).
  • Inclusion in tables and validations of supplementary payments for holidays paid and not taken (L13).

Area of Affiliation

  • New treatment of the "Inactivity" field
  • New reason for substitution: "Disabled persons on T.D. "
  • "Marginalisation/domestic violence" situation
  • New value for the Special Employment Report: "Inmates in Penal Institutions -Minors-"

Main items due to the publication of the Contribution Order of 31 January 2003

1. Maximum and minimum contribution bases for 2003

  • Maximum and minimum bases for the General Scheme

    As of 1 January 2003, contributions to the General Social Security Scheme for common contingencies will be limited to the following minimum and maximum bases for each group in the occupational classification:

    MAXIMUM AND MINIMUM CONTRIBUTION BASES
    Contribution Group Minimum bases Maximum bases
    1 784.20 Euros/month 2652.00 Euros/month
    2 650.70 Euros/month 2652.00 Euros/month
    3 565.50 Euros/month 2652.00 Euros/month
    4 526.50 Euros/month 2652.00 Euros/month
    5 526.50 Euros/month 2652.00 Euros/month
    6 526.50 Euros/month 2652.00 Euros/month
    7 526.50 Euros/month 2652.00 Euros/month
    8 17.55 Euros/day 88.40 Euros/day
    9 17.55 Euros/day 88.40 Euros/day
    10 17.55 Euros/day 88.40 Euros/day
    11 17.55 Euros/day 88.40 Euros/day

  • Minimum hourly bases applicable to part-time contracts

    As of 01 January 2003, the minimum contribution bases for common contingencies that are applicable to part-time employment contracts are the following:

    TABLE OF MINIMUM BASES
    Contribution Group Minimum hourly base
    Euros
    1 3,93
    2 3,25
    3 2,83
    4 to 11 2,62

2. Contributions for Training and Apprenticeship Contracts

CONTRIBUTION FOR TRAINING AND APPRENTICESHIP CONTRACTS
Concept Company responsibility Worker's responsibility Total in euros
Common contingencies for training contracts 25,32 5,05 30,37
Common contingencies for apprenticeship contracts 20,67 4,11 24,78
Professional contingencies TD 1.96
DDS . 1,53
3,49
Wage Guarantee Fund 1,94 1,94
Occupational Training 0,93 0,14 1,07

3. Unemployment contributions

As of 01.01.03, the contribution rates for Unemployment are as follows:

A) Permanent contracts, Including permanent, part time contracts and interrupted permanent contracts, as well as fixed term practical, training, substitution and interim contracts, and contracts for workers with disabilities who have a degree of disability of not less than 33%, whatever the type of contract:


TABLE OF MINIMUM UNEMPLOYMENT RATE
Type of unemployment Company responsibility Worker's responsibility
7,55 6 1,55

All interim contracts, regardless of the cause for the replacement, will contribute at the minimum rate.

B) Fixed term, full time contracts:

TABLE OF UNEMPLOYMENT FOR FIXED TERM, FULL TIME CONTRACTS
Type of unemployment Company responsibility Worker's responsibility
8,3 6,7 1,6

C) Fixed term, part time contracts:

TABLE OF UNEMPLOYMENT FOR FIXED TERM, PART TIME CONTRACTS
Type of unemployment Company responsibility Worker's responsibility
9,3 7,7 1,6

When a fixed term contract, whether full time or part-time, is made by a temporary employment agency to provide the contracted workers to a user company, the rate in section C) is applicable.

If this type of contract is signed with a disabled worker, the rate in section A) is applicable.

4. Special Agricultural Scheme

As of 1 January 2003, the daily contribution bases for actual days worked corresponding to each group of workers that carried out agricultural work as employees are as follows:

TABLE OF DAILY CONTRIBUTION BASES FOR ACTUAL DAYS WORKED
Contribution Group Daily contribution bases
Euros
1 36,56
2 30,31
3 26,37
4 24,47
5 24,47
6 24,47
7 24,47
0 24,47
9 24,47
10 24,47
11 24,47

The contribution for each actual day worked is obtained by applying 15.50% to the contribution base given in the previous table.

Contributions for work-related injuries and occupational diseases are as listed in Royal Decree 2930/1979 of 29 December. However, a reduction of 45 percent on the rates set by the Royal Decree will be applied for 2003 to companies that were contributing by the hectare before 26 January 1996.

Contributions for unemployment in the Special Agricultural Scheme

Contributions for Unemployment for workers employed by another person, both permanently and casually, who are included in the Special Agricultural Scheme of the Social Security, are obtained by applying the following rates to the monthly contribution base for actual days worked, which is made up of the sum of the daily bases for that contribution group:

A) Workers employed permanently by another person

MINIMUM UNEMPLOYMENT RATE TABLE REAPERMANENT WORKERS
Type of unemployment Company responsibility Worker's responsibility
7,55 6 1,55

B) Casual workers employed by another person, except those on a fixed term practical, substitution or interim contract or a contract of any type signed with a disabled worker.

Casual workers employed by another person will have an unemployment contribution rate of 8.30, of which 6.70% will be the responsibility of the company and 1.60% the worker's.

For 2003, the contribution to be paid in, both the employer's and the worker's portions, will be reduced by 70%.

Therefore, the following will be the unemployment rate for 2003 for this group:

TABLE OF MINIMUM UNEMPLOYMENT RATE, REA, CASUAL WORKERS
Type of unemployment Company responsibility Worker's responsibility
2,49 2,01 0,48

B) Casual workers employed by another person, except those on a fixed term practical, substitution or interim contract or a contract of any type signed with a disabled worker.

The contribution rate applicable to these groups is as shown in section A (7.55%).

For 2003, the contribution to be paid in, both the employer's and the worker's portions, will be reduced by 70%.

Therefore, the following will be the unemployment rate for 2003 for this group:

TABLE OF MINIMUM UNEMPLOYMENT RATE, REA, CASUAL WORKERS
Type of unemployment Company responsibility Worker's responsibility
2,27 1,8 0,47

D) Temporary Employment Agencies

When a fixed term contract, whether full time or part-time, is made by a temporary employment agency to provide the contracted workers to a user company, the applicable rate will be 9.3%.

For 2003, the contribution to be paid in, both the employer's and the worker's portions, will be reduced by 70%.

Therefore, the following will be the unemployment rate for 2003 for this group:

TABLE OF UNEMPLOYMENT, TEMPORARY EMPLOYMENT AGENCIES, REA
Type of unemployment Company responsibility Worker's responsibility
2,79 2,31 0,48

5. Special Scheme for Artists

As of 1 January 2003, the maximum contribution base for common contingencies for all groups of artists is 2,652.00 euros.

As of 01.01.03, the contribution bases that count for determining the contributions of all groups of artists are the following:

TABLE OF IN ADVANCE CONTRIBUTION BASES FOR THE SPECIAL SCHEME FOR ARTISTS
Complete payments
Euros
Euros/day
Up to 300 177,00
Between 300.01 and 541.00 221,00
Between 541.01 and 902.00 265,00
Over 902.00 354,00

6. Contribution rate for special cases

The contribution rate for temporary disability due to common contingencies in the cases referred to in article 112 bis of the General Social Security Law in the version given in article 40 of Law 53/2002 of 30 December on fiscal, administrative and social order measures for 2003, (exemption from contributions for workers over 65 years of age with a permanent contract who have 35 or more years of proven contributions) is 1.70 per cent, of which 1.42% is the responsibility of the company and 0.28% the worker's.

To apply the terms of article 47.Three.8 of Law 53/2002 of 30 December, allowances for workers aged 60 or over will be applied to the contributions that result from applying a contribution rate of 22.18% to the corresponding contribution base.

Filling in contribution documents for the Special Scheme for Artists

The contribution bases established in article 11 number 2 of the 2003 Contribution Order (in-advance contribution bases) are considered to be maximum daily bases for each section, depending on the remuneration. Therefore, if the wage actually paid to an artist, also calculated daily, is less than these maximum bases, contributions will be paid according to that wage. In no case can the daily contribution base be less than the daily amount of the minimum contribution base for the contribution group to which the artist belongs.

To fill out TC2/19 contribution documents, the contribution bases with different amounts and the corresponding income must be entered separately.

So, if the amounts of the contribution bases do not coincide and all of them exceed the maximum monthly limits, all the income will be added together and the amount of the maximum base will be entered for the contribution bases associated with this income.

Examples

Worker 1.

A worker performs for the company for only one day that month and receives 100.00 euros as income. In this case, he must contribute for a base of 100.00 euros.

The contribution in this case will be shown in the FAN file by putting in one DAT segment with 1 day, 100.00 as the total income base (BA06) and 100.00 as the contribution base for common contingencies and WRI and OD.

On the TC2/19 (standardised), the income will be given a code 06 and the amount of 100.00, and the contribution base for common contingencies and WRI and OD a code 00 and the amount of 100.00 euros.

Worker 2.

A worker has performed on three days that month and been paid an income of 125.00 euros for each day.

The contribution in this case will be shown in the FAN file by putting in one DAT segment with 3 days, 375.00 as the total income base (BA06) and 375.00 as the contribution base for common contingencies and WRI and OD.

On the TC2/19 (standardised), the total amount of income must be entered: 375.00 euros with a code 06, and the contribution base will be added up on the next line: 375.00 euros with a code 00 and the number of days, 3.

Worker 3.

A worker has performed on three days that month and received the following amounts for each of them : 125.00; 200.00; and 460.00 euros.

In this example, the contribution requires three DAT segments:

DAT days 1
BA00 125 euros
BA06 125 euros

DAT days 1
BA00 177 euros
BA06 200 euros

DAT days 1
BA00 221 euros
BA06 460 euros

On the TC2/19 (standardised), the income must be entered separately as 125.00, 200.00 and 460.00 euros and the bases as 125.00, 177.00 and 221.00 euros respectively, with the number of days being 1 in each case.

Worker 4.

During this month, the worker has had the following performances:

PRACTICAL EXAMPLE
Performance days Daily income
(euros)
Contribution base for the section (euros)
3 125 x 3 = 375 125 x 3 = 375
5 200 x 5 = 1000 177 x 5 = 885
8 460 x 8 = 3680 221 x 8 = 1768
Total = 16 Total = 5055 Total = 3028

In this example, because the sum of the contribution bases for all the sections exceeds the maximum monthly contribution base (2652.00 euros), the total of the income received (5055.00 euros), 16 days and a contribution base of 2652.00 euros must be entered in one single DAT segment (one line on a standardised TC2/19).

DAT days 16
BA00 2652 euros
BA06 5055 euros

Standardised TC2/19:

    With code 00 - 2652 and number of days 16
    Code 06  - 5055

Clarification of how to fill out supplementary payments for paid holidays not taken

1. Distribution of bases

Because of the many questions received by the General Treasury of the Social Security about distributing contribution bases in cases where a worker has a period of work and a period of paid holidays that were not taken, it has been considered necessary to make the following clarifications:

  • When the days worked do not overlap with holidays, there should be no distribution of bases, since in each payment the contribution limits corresponding to the number of days entered in that payment must be taken into account.

    Example

    A worker's employment relationship ends on 15 February. He is entitled to 30 days' holidays.
  • For the 15 days worked in February the worker should be paid 1500.00 euros
  • For the 13 days holiday in February the worker should be paid 1300.00 euros
  • For the 17 holiday days in March he should be paid 1700.00 euros.

In this example, a normal (L00) payment should be made out for the 15 days in February and a supplementary L13 payment made out for the February-March payment period with two DAT segments, one for the month of February (13 days) and the other for the month of March (17 days).

The contribution bases will be the following:

  • For the L00 payment, the contribution base for the 15 days will be 1326.00 euros (minimum daily base for the number of days worked).
  • For the L13 payment , the contribution base will be the following:

    • For the 13 days in February: 1149.20 (maximum daily base for the number of holiday days)
    • For the 17 days in March: 1502.80 (maximum daily base for the number of holiday days)

The L13 payment, for the February-March payment period, must be submitted and paid in the same month as the normal (L00) payment, i.e., in March.

  • When the days worked overlap with holidays because the worker begins a new employment relationship, the bases must be distributed when the sum of the bases in the normal payment plus the supplementary payment for paid holidays not taken exceeds the maximum contribution limit.

If the worker begins a new employment relationship in another company during a period of paid holidays, the local Social Security Administrative office should be asked about the distribution that has been established for multiple employment.

If the new employment relationship is with the same company, the bases must be distributed if the sum of the normal payment and the supplement repayment exceed the maximum limit.

Example

A worker's employment relationship ends on 15 February. He is entitled to 30 days' holidays. On 20 February, the worker starts a new employment relationship with the same company that continues for the whole of March.

  • For the 15 days worked in February he should be paid 1500.00 euros
  • For the 13 holiday days in February he should be paid 1300.00 euros
  • For the 17 holiday days in March he should be paid 1700.00 euros.
  • For the 9 days worked in February on the second contract he is paid 1080.00 euros.
  • For the 31 days worked in March he is paid 3720.00 euros.

In this example, a normal (L00) payment should be made out for the month of February with two DAT segments, for the 15 days of the first contract and another for the 9 days worked under the second contract.

Also,a supplementary L13 payment must be made out for the February-March payment period with two DAT segments, one for February with 13 days and the other for March with 17 days.

For March, a normal (L00) payment must also be made out for 31 days.

  • Next, the contribution bases must be calculated for the month of February
  • Contribution base for the 15 days worked under the first contract: 1326.00 euros (maximum daily base for the number of days worked)
  • Contribution base for the 9 days worked under the second contract : 795.60 euros (maximum daily base for the number of days worked)
  • Total contribution base for the February L00 payment: 2121,60
  • Contribution base for the 13 holiday days (L13): 1149,20

Since the sum of the contribution bases for the normal (L00) payment plus the supplementary (L13) payment (3270.80) exceeds the maximum limit, the bases must be distributed.

TABLE OF PRACTICAL EMPLOYMENT BASES
Contribution bases Prorated base
3270,80 2652,00
1326,00 1075,14
795,60 645,08
1149,20 931,78

  • Next, the contribution bases must be calculated for the month of March
  • Contribution base for the 17 holiday days: 1502.80 (maximum daily base for the number of holiday days)
  • Contribution base for the 31 days worked under the second contract : 2652.00 (maximum monthly base)

Since the sum of the contribution bases for the normal (L00) payment plus the supplementary (L13) payment (4154.80) exceeds the maximum limit, the bases must be distributed.

TABLE OF PRACTICAL EMPLOYMENT BASES
Contribution bases Prorated base
4154,80 2652,00
1502,80 959,23
2652,00 1692,77

Therefore, for this example, the following payments must be submitted:

L00 for the month of February:

DAT 15 days (with a value of "V" in field 1165)
BA00 1075.14 euros
DAT 9 days (with a value of "V" in field 1165)
BA00 645.08

L13 for February-March

DAT 13 days in February
BA00 931.78
DAT 17 days in March
BA00 959.23

Both payments must be submitted and paid in the same month as the L00 payment, i.e., March.

L00 for the month of March:

DAT 31 days in March (with a value of "V" in field 1165)
BA00 1692.77

If the L13 payment was submitted and paid without distributing the limits, the normal payment for March must take this distribution into account (i.e., 1692.77)and a request made for the reimbursement of the over-payments made because of the excessive contributions on the L13 payment.

2. Contributions for paid holidays not taken on training contracts

Since training contracts have a fixed contribution regardless of the number of days of affiliation, when vacations not taken are paid the following should be borne in mind:

  • If the total number of paid holiday days not taken corresponds to the month when the contract ends, no supplementary L13 payment should be made.

    In this case, the normal (L00) payment for that month should show the total number of days contributed for (days worked plus holiday days), and the contribution base should be the amount that corresponds to the total of those days.

    Example

    A worker with a training contract ends his employment relationship on 10 February. He is entitled to 15 days' holidays.

    A normal (L00) payment must be made for the month of February with a total of 25 days and the contribution base corresponding to 25 days.

    No L13 payment should be made.
  • If the holidays extend into the month after the employment relationship ends, an L13 payment must be made for the days corresponding to that month.

    Example

    A worker with a training contract ends his employment relationship on 10 February. He is entitled to 30 days' holidays.

    A normal (L00) payment must be made for the month of February for all the days in the month (28) and an L13 payment for the 12 days in February.

    Both payments must be submitted and paid in the month after the employment contract ends.

Appendix - Contribution Payment Receipt


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receipt Descargar documento receipt. The document will open in a new window.(PDF,23 KB) 09/06/2008
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