Person responsible

Self-employed workers are responsible for paying their own contributions.

Regulatory Period:

The monthly payments will be made within that same month.

Place

In any bank authorised to act as a Social Security Collection Office, presenting the Contribution payment receipt (RLC), available to workers in the Provincial Offices and Administrations of the Social Security Treasury General. Contribution documents.

Contributions can be paid by direct debit from any bank. Applications for direct debit can be made:

• At the Bank.
• At the Administrative Office of the Social Security General Treasury.
• Online, via the e-Office - Citizens -Contribution- Direct debit.

Surcharges and late payment penalty

Once the regulatory 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:

• Surcharges:
  • 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.
• 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  2023 it is 4.0625%.