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Contribution and collection

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  • Contribution and collection

    • How do you ask for a revaluation of your contribution basis-RETA?
      Category: Contribution and collection > Subject:

      As set out in the tenth provision of Order TAS/192/2002, self-employed workers can request the automatic revaluation of their contribution basis. You can make this request through the change contribution basis (Self-employed workers) service. As a result of being personal data protected by the Organic Law on Data Protection, a Class 2 CA digital certificate from the FNMT-RCM which guarantees the security of such data. The e-Office of this website also has information on how to obtain the certificate.

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    • How do you get information on the contribution documents of companies?
      Category: Contribution and collection > Subject:

      The contribution documents and the corresponding instructions for completing them can be found at this same Web page. They are available to citizens at the various Social Security Administrations.

      Likewise, with respect to preparing the contribution bulletins (TC -1 and TC -2), applicants can go to the Social Security Treasury Administration  closest to their home to have the bulletins prepared for them  through the program, CALCOTIZ , if their company has less than 10 workers. They can also, regardless of the number of workers, send the payroll list of the same through the RED  and can make payment of the amounts through the account debit system or electronic payment system, without having to prepare a TC -1

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    • How can I arrange direct debit payments through the e-Office?
      Category: Contribution and collection > Subject:

      You can set up direct debit payments to Social Security at the financial institution of your choice. Through this service you can also request a change of bank account, as well as the termination of this payment method. To do this, you must have a digital certificate, and you can carry out this process by accessing your personal details online, using the Direct debit service of the e-Office. If you do not have a digital certificate, this same section will provide you with information on how to obtain it.

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    • How can I correct errors in the Contribution Basis Report?
      Category: Contribution and collection > Subject:

      If you see an anomaly or error in the information provided in the contribution basis report:

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    • How can I find out if my company pays contributions?
      Category: Contribution and collection > Subject:

      The company must display, in a prominent place in the work centre which is accessible to all workers, within the month following the one in which the payments are due, a copy of the Contribution Document or a certified copy of said document. Failure to do so constitutes a breach of Social Security obligations and is subject to a financial penalty.

      If this is not carried out, the workers may contact the Inspection of Work and Social Security in order to report said offence.
      With regard to requests for information on compliance with Social Security Obligations from companies that can be received by Units of the Treasury General of the Social Security, these can only be dealt with if the applicant is the business person him/herself or a person who can provide proof that they have sufficient powers to make said request, as this is personal protected information which is to be treated confidentially by law. Only the legal representatives of workers from the company (staff delegates and company committees) will be able to request this information.

      Workers will have the right to contact the Social Security General Treasury (TGSS) to request a report on their contribution basis.
      The request can be made through the Electronic Office, via the following means:

      • SMS “Report on contribution bases" service. By completing the form provided for this purpose. The authentication data must be exactly the same as those entered in the database of the Treasury General of the Social Security. You will receive a code via the same means and can obtain, print and/or consult the contribution basis corresponding to the payment periods in which you were affiliated in a given year and under the different schemes that make up the Social Security system.
      • Service Report on contribution basis" without digital certificate Said report will be sent to the address entered in the database of the Treasury General of the Social Security. If there has been a change of address, this should be communicated in advance to the nearest Social Security Administration and, if the individual has a digital certificate, this can be done via the 'change of address' service.
      • If you have a digital certificate, you can also obtain it directly from your computer. If you do not have a certificate, the page offers information on how to get one.
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    • How can I get a certificate or report showing I have paid my contributions?
      Category: Contribution and collection > Subject:

      Companies using the RED System can obtain it using that system. They can also request it at the Social Security e-Office or at any Social Security Treasury General Administration.

      Any person who has been assigned an affiliation number (NAF), if in possession of a digital certificate, can request a Certificate of being up to date with obligations owed to the Social Security, through the e-Office, at the routes specified below:

      Entities that have been assigned a contribution account code (CCC) should use the following routes in the "Companies" section:

      If not in possession of a digital certificate, a Report of being up to date with obligations owed to the Social Security can be applied for using the following routes:

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    • How do you get collection information?
      Category: Contribution and collection > Subject:

      If you belong to the Special Self-Employed Workers Scheme, Employed Agricultural Worker Scheme, Intermittent Domestic Employees, Self-Employed Sea Workers and Special Agreement,and would like to obtain personal information on last year's receipts and your contribution bases, visit the Bases and payments report service of the e-Office , and follow the procedure indicated in this option.

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      • Payment deferments

        • How do I request a payment deferment?
          Category: Payment deferments > Subject:

          The payment of a Social Security debt can be deferred, as long as certain conditions are met. There is an application form which can be used to request this deferment by submitting it to any of the Social Security Treasury General Administrative Offices, where you can also obtain information and the answers to any questions you may have about this matter. The most practical option is to go to the Administrative Office where the debt is held and request its deferment there. The maximum period for paying back the debt is five years, although the actual period granted will depend on the amount of the debt and the circumstances at the time. The awarding of deferment will incur interest, in accordance with legal financial interest rates.

          If you have a digital certificateyou can apply through the Deferment of payment of Social Security debts procedure in the Electronic Register of Applications of the Social Security e-Office.

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        • What documents are recognised by the Administration as valid for justifying the deferment request application?
          Category: Payment deferments > Subject:

          There is no list of documents. The Administration may request financial documentation from the applicant, depending upon the complexity of the case, the amount of the debt, the situation of the responsible individual, |Etc. 

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        • Is it possible to defer the debt if the payer anticipates that their economic-financial situation is going to prevent them from paying their debts in the timeframes and terms established under the law?
          Category: Payment deferments > Subject:

          Deferment may be requested for debts that are within the regulatory payment period. Applications may not be made to defer future contributions for which the regulatory payment periods have not yet arrived.

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          • Enforced payment

            • Can a Social Security debt wage be attached?
              Category: Enforced payment > Subject:

              The minimum inter-professional wage is unseizable. However, salaries, wages, payments or pensions above the minimum professional wage will be seized according to the following scale:

              • 30% for the first additional amount until the amount is double the minimum professional wage.
              • 50 % for the additional amount until the amount equivalent to a third of the minimum professional wage.
              • 60 % for the additional amount until the amount equivalent to a fourth of the minimum professional wage.
              • 75 % for the additional amount until the amount equivalent to a fifth of the minimum professional wage.
              • 90 % for any amount that exceeds the previous amount.
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            • How do I participate in a Social Security auction?
              Category: Enforced payment > Subject:

              The auctioning of embargoed goods carried out by the General Treasury of the Social Security can be consulted in the Auctions application on this Website.

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              • Administrative fines

                • What are the surcharges for late payments?
                  Category: Administrative fines > Subject:

                  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:

                  Fee surcharges

                  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%.

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                • Can the cancellation of Surcharges for Delayed Payment be requested from the Social Security?
                  Category: Administrative fines > Subject:

                  The possibility that the Social Security Office cancels the surcharges has been eliminated by Royal Decree 1415/2004 of 11 June which on this matter did not reproduce section 3 of |Article 59 of the previous Collection Regulation approved by Royal Decree 1637/1995.

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                  • Return of Undue Payments

                    • Return of undue payments
                      Category: Return of Undue Payments > Subject:

                      Persons who are responsible or obliged to make contributions or pay other debts to the Social Security are entitled to the full or partial return of any payments made in error.

                      If you have a digital certificate you can submit your application through the General Scheme and Related Procedures Undue Payment Return procedure, at the Social Security e-Office, or go to the local Social Security Treasury General Administration Office of the party liable for payment. If the Administrative Office is authorised for centralised processing, it shall be responsible for making the return.

                      The returns application form is available on this website, at the address below:

                      Employers/Workers > Contributions/Collections > Information Area > Collection of contributions > Return of undue payments

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