What are the surcharges for late payments?
Failure to present the contribution documents, or payment of the debt after the regulatory payment period, will lead to the application of surcharges and the accrual of late payment interest, as set out in the General Social Security Act. These surcharges and late payment interest will be paid together with the debts to which they are applied.
When late payments are caused by an error by the Administration, which is not acting as an employer, no surcharges or late payment interest will be applied.
According to Article 30 of the General Social Security Act, and Article 10 of the General Social Security Collection Regulations, approved by Royal Decree 1415/2004 of 11 June, the surcharges to be applied due to a failure to pay contributions within the regulatory periods are:
Where the persons responsible for payment have fulfilled the obligations, set out in Article 29 (1) and (2) of the General Social Security Act, within the allotted time period:
- 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.
Where the persons responsible for payment have not fulfilled the obligations, set out in Article 29 (1) and (2):
- Surcharge of 20% of the debt, if paid before the expiry of the payment period established in the Debt Claim or Settlement Report.
- Surcharge of 35% of the debt, if paid after the expiry of that payment period.
Surcharges on debts other than contribution payments
Debts with Social Security of revenue payable by public law which do not consist of contribution payments, if not paid within the established regulatory period, will be increased by a surcharge of 20%.