Filing Period

Except as established for other special periods, the Social Security payments and, when appropriate, all other concepts that are collected jointly, shall be made monthly, during the calendar month following the month during which they were generated, with the following

  • Exceptions:

    • Special Self-employed Workers Scheme: Accrued monthly, with the amount due and paid during that same month.
    •  School Insurance: The amount, as part of the payment, which must be paid by students shall be paid when the corresponding enrolment fee is paid.
  • Special Cases:

    • Processing Salaries: The regulatory payment period ends on the last day of the month following notification of the sentence, judicial decree or certificate of conciliation.
    • Retroactive Salary Rises: The period for payments due to salary rises, modifications to the bases and rates that must be applied retroactively, due to a legal provision, certificate of conciliation, judicial sentence or any other legitimate title, shall end, unless another period is established in those norms, the last day of the month following that of publication in the corresponding official gazette of the norms that so establish them, of the notification of the certificate of conciliation or judicial sentence, or of the issuing of the legitimate title.
    • If the judicial sentence that causes the salary differences has been appealed, the obligation to contribute to the Social Security shall be interrupted until the appeal has been resolved, and the period indicated shall begin on the date of notification of the final sentence handed down by the highest authority.
    •  Salary Differences due to Collective Agreement: The regulatory payment period ends on the last day of the month following the one in which the increases must be paid, in whole or in part, in the terms stipulated in the Agreement and, if there is none, the last day of the month following the month of its publication in the corresponding gazette.
    • Contribution Differences as a result of the Annual Contribution Order: The contribution differences as a result of the Annual Contribution Order, as regards the contributions made after 1 January each year, must be made prior to the last day of the second month following the month in which the Order is published.
 
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