2008/6 of 20 August 2008

Notification of the requirement to be up-to-date with Tax Obligations

The current Employment Promotion Programme sets out the requirement that employers must be up-to-date with their tax obligations to be eligible to receive the benefits provided for in the programme.

In order to verify this circumstance, a procedure has been set up with the Tax Administration Offices, in which they provide information on the holders of Contribution Account Codes (with which workers have been affiliated with details that make them eligible for contribution allowances) stating whether they are up-to-date with their tax obligations.

This verification procedure is not carried out when the affiliation is entered in the General Affiliation File (GAF), but rather when the inclusion of the affiliation is complete.

Therefore, the affiliation is included in the GAF with the details originally provided by the user, which will determine the information on the eligibility for the Social Security benefit that is provided along with the decision accepting the affiliation. However, if in the relevant verification process it is confirmed that the employer is not up-to-date with their tax obligations, the necessary affiliation details will be automatically corrected so that the system does not apply contribution benefits.

Given that the decision informing the user of their eligibility for the benefits could have been provided to them before before verifying whether the employer is up-to-date with their tax obligations, the user will be informed of the detected situation regarding the non-fulfillment of tax obligations by the relevant employer.

Therefore,  a new form providing information on the new status of the entered affiliation is automatically supplied.

If the employer proves to the relevant Administrative Office of the Social Security  -by any means allowed by law- that they are up-to-date with their tax contributions on the contract start date of the worker who started the process, the Administrative Office of the Social Security will correct the registration of the worker affiliation with the details initially provided by the employer, for the registration to be reeligible for the provided benefits.

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Tax Obligations Descargar documento Tax Obligations. The document will open in a new window.(PDF,32 KB) 12/08/2010

New CIF and NIE Values

As a result of the entry into force, on July 1 this year, of Royal Decree 1065/2007 of 27 July 2007, and EHA Order/451/2008 of 20 February 2008, new letters for the NIF  for legal entities have been created (CIF ), a code which is assigned by the National Tax Administration Agency.

The NIF  for legal entities is a 9-character identification code (one letter, six numeric digits and a control character).

Up to now the possible values for the first position were A,B,C,D,E,F,G,H,N,P,Q,S.

As a result of the entry into force of EHA Order/0451/2008 the values J,U,V,W,R, have been created. These are intended to identify civil societies, with and without legal personality respectively to: temporary unions of the company; other types of national legal entities not defined by the remaining codes; the permanent settlement of a non-resident citizen in Spanish territory; congregations and religious institutions.

None of the other characters have been changed from their current configuration.

There have also been changes to the configuration of the Foreigner Identification Number (NIE )

This identifier is still 9 characters long (one letter, seven numeric digits and an alphabetic control character).

As all the available numbers for the 7 numeric digits have been used, and to avoid changing the length of this identifier, two new letters for the first position have been created (until now only the letter ‘X’ was used in this position): Y, Z.

For all three letters (X,Y,Z) the type of identifier for an individual will remain as ‘6’.

Both changes have been implemented in all the applications on the RED  System.

New version of WinSuite32

As of 26 August 2008 a new version of WinSuite32 will be available (version 6.5.0).

We wish to remind you that WinSuite32 will be automatically updated when you send in a file, so it is not necessary to update it manually.

However, it is also available for download from the software area of the RED System.

WinSuite32  6.5.0 includes the following features:

 

Affiliation:

  • Printing of notifications of the requirement to be up-to-date with tax obligations

  • Update of the T-61 Collective Agreement table

  • Adaptation of the format of the CIF  and the NIE  to the new accepted values in accordance with Royal Decree 1065/2007, of 27 July 2007 and EHA Order/451/2008 of 20 February.

Contributions:

  • Implementation of all changes relating to the extension (until March 2010) of the  Ceuta and Melilla allowance

  • Inclusion of all changes relating to the application of the allowance for the 33rd America's Cup.

  • Implementation of the changes required  for the submission of the application for reductions due to risk during pregnancy or breastfeeding (Law 51/2007). A new group has been created to identify it,  group 3220 “CHANGE IN JOB RISK/OCCUP. DIS.”.

  • Inclusion of the identification of Research Grant Personnel in training, with value 9009 in field 1288 “Employment Relationship Indicator” of the DAT segment in the FAN file, in order to perform the necessary mathematical validations for this personnel.

Printing:

  • Printing of notifications of the requirement to be up-to-date with tax obligations.

New Controls for Recording TD Medical Discharge Certificates

With regard to exercising the power set forth in Article 128 1.a) of the Revised Text of the General Social Social Security Act (TRLGSS), you are informed that since 4 August 2008, new error codes have been created which will be issued when upon receipt a medical discharge certificate from the Public Health Service (SPS) or the RED   System in |TD  processes of over 12 months or  relapses of other previous TD processes resolved by a medical discharge certificate from the Provincial Director of the INSS, all of which in accordance with the provisions of paragraph two, 1. a) of the aforementioned Article 128 of the |TR. LGSS which states that:

"...after the twelve-month period of temporary disability has ended, the National Institute of the Social Security, through the bodies empowered to assess, grade and review a worker's permanent disability, will be the only body with the power to grant an express extension up to a limit of a further six months, or to decide to start a permanent disability file, or to issue a medical discharge certificate... Likewise, the National Institute of the Social Security is the only body with the power to issue a new sick leave certificate for temporary disability when it occurs within the six months following the aforementioned medical discharge for the same or similar ailment, with the effects provided for in the following paragraphs..."   

The purpose of this change is to inform companies, through the RED System of the invalidity of the medical discharge certificates that may be issued by the |SPS  and sent by companies over the RED  System,  in TD processes of over 12 months, in which the INSS  is the only body with the power to decide on the worker's status, in accordance with the provisions of the aforementioned Article 128 of the |TR. LGSS , and for those which the Provincial Directorate will have sent the notification to the company according to the worker's medical condition in each case upon completion of month 12.

The aforementioned error messages that will be returned both to the |SPS and the companies are as follows:

• ERROR 39 -  "Invalid medical discharge certificate |Art.  128 LGSS "
• ERROR 40 -  "Less than 12 months from date of sick leave"
• ERROR 41  - "Exclusive power of the INSS "

These error messages will be generated in the following circumstances:


• ERROR 39 -  Invalid medical discharge certificate |Art.  128 LGSS 

This will be issued when a Medical Discharge Certificate (MDC) is received, for a reason other than 10 (control  INSS ) or 02 (death), after 12 months of temporary disability have passed.


• ERROR 40 -  Less than 12 months from date of sick leave

This will be sent when a medical discharge certificate with reason 05 (expiry of 18 months of temporary disability) or reason 10 (control  INSS  12 months) in those TD processes that began as a result of the  |SPS  issuing a sick leave certificate,  within the six months following the medical discharge issued by the Provincial Director of the INSS , and which, therefore, can be a relapse of a previous TD process, for which the Provincial Director of the INSS  did not issue the due decision.


• ERROR 41 -  Exclusive power of the  INSS 

This error will be issued when a medical discharge certificate is sent with a reason other than 02 (death), for a relapse of a previous process that was resolved by medical discharge within the scope of |Art. 128, and for which the decision of the Provincial Director had already been issued, irrespective of its outcome. This rejection will not occur in those cases in which the possible relapse has been resolved as a new process (sick leave for a different ailment).

Correction of errors in the RED News Bulletin 2008/5 of 4 August 2008 relating to the instructions for the implementation of Resolution of 26 June 2008 of the General Treasury of the Social Security on the deferment of payment of contributions

With regard to the RED News Bulletin 2008/5 of 4 August, on the implementation of the deferment of contributions for persons liable to make contributions who work in the road transport sector, the following errors have been noticed.

  • In section B) point 4 “Submitting contribution documents over the RED System” section 4, it states “Companies that do not use the payment methods and pay in the employer contribution using the TC1 contribution form, should enter the code 1-08 into the “Payment Class and Control Code” (PCCC) box”. This should be replaced by:


    “Companies that do not use the payment methods and pay in the worker contribution using the TC1 contribution form, should enter the code 1-08 into the “Payment Class and Control Code” (PCCC) box”.

  • In section B) point 6 “Submitting contribution documents over the RED  System” section 6, it states “...the authorised companies who want to apply for deferment of contributions for supplementary payments that cover payment periods eligible for deferment (between June 2008 and May 2009), can pay the worker contribution by filling out the TC1 contribution form and entering Payment Class and Control Code 1-08”. This should be replaced by:


  • “...authorised companies who want to apply for deferment of contributions for supplementary payments, as long as they submit the application in the regulatory time period and they cover payment periods that are eligible for deferment (between June 2008 and May 2009), can pay the worker contribution by filling out the TC1 contribution form and entering the relevant Payment Class and Control Code according to the payment type, that is, 4-00 for L02 and L03 payments and 4-15 for L13 payments.


    The RED News Bulletin 2008/5 has been amended as stated in this section.

    RED News Bulletin 2008/6


    En la siguiente tabla podrá descargarse los siguientes Documentos.
    Documentos Download Fecha
    RED News Bulletin 2008/6 Descargar documento RED News Bulletin 2008/6. The document will open in a new window.(PDF,54 KB) 12/08/2010
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