The Direct Debit System includes all the schemes included in the RED System, except for the Special Scheme for Artists (0112) and the Special Scheme for Handling and Packing Fresh Tomatoes (0134).
All types of ordinary payment (L00) are accepted for the Schemes included, if paid before the regulation deadline. The following types of complementary payments are also accepted:
- L02: Supplementary payment for procedural salaries.
- L03: Supplementary payment for salaries paid retroactively.
- L04: Reimbursement of benefits and/or deductions.
- L09: Other supplementary payments.
- L13: Supplementary payment for holidays that were not taken and paid at the end of the employment contract.
- A70: Public Administrations. Unpaid leave.
- A71: Civil Service. Unpaid suspension.
- A74: Civil Service. Non-permanent suspension. Employer contribution remaining contingencies.
Companies that are authorised to have a different regulation deadline for presentation and payment from the established general one (authorised for differed payment over one or more months longer than the regulation period, or payments every three months) can use this mode of payment as of 1st December 2004, if presentation is made in the month that corresponds to their payments.