Extension of the regulatory payment period

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Extension of the regulatory payment period

The deadline for the payment of Social Security contributions and for items of joint collection by companies is extended by one month, with respect to contribution account codes whose place of business is in one of the affected localities, and for self-employed workers whose place of business or residence is in one of these localities.

Does any action need to be taken by companies or self-employed people in order for this measure to be implemented?
This measure is applied automatically by the Social Security General Treasury without companies or self-employed workers having to apply for it.

Contributions for which the payment period is extended.

For companies included in any Social Security Scheme, as well as for self-employed workers in the Special Scheme for Seafarers, this measure affects the contributions corresponding to the months of October 2024 to January 2025.
For self-employed workers included in the RETA, this measure affects the contributions corresponding to the months of November 2024 to February 2025.

Contributions accrued prior to the natural disaster.

The payment of Social Security contributions and for joint collection concepts, of companies, as well as that of self-employed workers of the Special Scheme for Seafarers, corresponding to the month of September 2024, may be made in the month of November 2024, without the application of any surcharge whatsoever.
For self-employed workers included in the RETA, this same measure applies to the contributions for the month of October 2024, which can be paid in November, without any surcharge being applied.

Are there any plans to extend the statutory deadline for the payment of social security contributions and for joint collection for companies ...

Are there any plans to extend the statutory deadline for the payment of social security contributions and for joint collection for companies with a contribution account code whose place of business is in the localities listed in the annex to Royal Decree-Law 6/2024?

Yes, the regulatory deadline for the payment of Social Security contributions and items for joint collection, which accrue in the months of October 2024 to January 2025, as well as the deadline for the presentation of the corresponding settlements, is extended by one month for these companies.

The same extension shall apply to complementary settlements whose statutory deadline for payment falls within any of the months indicated above.

If a self-employed worker included in the RETA, affected by the civil protection emergency, has not paid the Social Security contribution corresponding to the month of October 2024, when will they be able to make the payment?

Self-employed workers included in the RETA, whose place of residence or place of business is in the localities listed in the annex to Royal Decree-Law 6/2024, who have not paid their Social Security contributions and joint collection in October 2024, may pay them in November 2024, without any surcharge or interest.

If a company affected by the civil protection emergency has not been able to make the payment of social security contributions for the month of September 2024, when will it be able to make the payment?

The payment of Social Security contributions and joint collection concepts accrued in the month of September 2024 and not paid by the end of the regulatory period by companies affected by the civil protection emergency, included in any Social Security scheme, may be made in the month of November 2024, without any surcharge or interest being applied.

Has the statutory deadline for the payment of social security contributions and for joint collection items been extended for self-employed seafarers affected by the DANA?

Yes, the regulatory deadline for the payment of Social Security contributions and joint collection concepts, whose accrual takes place in the months of October 2024 to January 2025, is extended by one month for self-employed workers included in the Special Scheme for Seafarers, whose place of residence or activity is in the localities declared as affected areas.

Is there any provision for an extension of the regulatory payment period for social security contributions and for joint collection for self-employed workers?

Is there any provision for an extension of the regulatory payment period for social security contributions and for joint collection for self-employed workers included in the Special Scheme for Self-Employed Workers (RETA) and affected by the DANA?

Yes, the regulatory payment period for Social Security contributions and joint collection concepts, whose accrual takes place in the months of November 2024 to February 2025, is extended by one month, for self-employed workers included in the RETA whose place of residence or activity is in the affected localities.