Is a TC2 considered to have been presented even if it is incorrect?

Depending on the type of error, and as long as the form is valid, the data format correct and able to be processed, the payroll reports will be accepted as having been submitted under art. 26 of R.D.L. 1/1994 of 20 June.
 

What happens if the incorrect data is not changed?

The data can easily be corrected at the source since the validation program will detect them. However, in spite of this, TC2's can still be sent in with errors. It must be remembered that the TGSS  computer will carry out at least the same validation process, so you will be notified of the same errors.

If a document is sent in with errors, it will be consolidated on the third working day after the end of the period. This TC2 with errors will be what the TGSS takes into account for calculating the corresponding TC1.

If any worker is missed off the TC2, how can the error be rectified?

During the regulation period for submitting documents, it can be rectified by submitting a new TC2 document to replace the previous one.
After the deadline, if the contributions have been paid for all the workers, the error can be rectified by submitting a corrected document to replace the previous, consolidated document.

If, on the other hand, the contributions have not been paid for this worker, a further payment needs to be made with the appropriate amount.