Once the set regulation time period for payments to Social Security has ended without the payments having been made and without prejudice to the special treatment given to instalment payments, the following surcharges will be levied:
Fulfilment of the obligations of Article 29 of the General Law on Social Security
- Surcharge of 10% of the debt, if the payments owed are paid in the first calendar month following that of the date on which the deposit period ends.
- Surcharge of 20% of the debt, if the payments owed are from the second calendar month following the date on which the deposit period ends.
Failure to fulfil the obligations of Article 29 of the General Law on Social Security
- 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 report.
- Surcharge of 35% of the debt, if the payments owed are made after this deadline.
Late payment penalty:
The late payment interest shall accrue from the day following the end of the regulation period for making payments, although it will be payable fifteen calendar days after the court order notice or notification 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 period set in rulings rejecting appeals presented against the debt claims or settlement reports, if the execution of these rulings should be suspended in the contentious-administrative appeal process.
The late payment penalty required will be the interest on the principal sum due, accrued from the end of the regulatory payment period, plus the interest accrued on the surcharge applicable at the time of payment, from the date on which it is required, according to the above paragraph.
The late payment penalty rate will be the legal financial interest rate in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For the current year, it is 3.75%.
Separate payment of workers contributions
If the workers' contributions are paid within the statutory period, no surcharge shall be applicable for the workers' payments. If paid outside the statutory period, the applicable surcharge shall be as specified in the preceding sections, and shall depend on whether the documents were filed within the regulatory period.
The employers contribution shall be paid by means of a settlement that shall exclusively include contribution slip TC-1, with the obligation to justify payment of the amounts withheld from the workers. The corresponding surcharges will apply, whether or not the documents were filed within the statutory period.
Employers that illegally withhold the Social Security contribution deducted from their workers, without making payment within the time frame, will incur a very serious penalty (Art. 23 of Legislative RD 5/2000, of 4 August, which approved the revised text of the Welfare Penalties and Sanctions Act).