PRE Order/1664/2008 of 13 June, which publishes the Council of Ministers' Agreement acknowledging the Agreement between the General State Administration and the Goods Transport Department of the National Road Transport Committee of 11 June 2008, and PRE Order/1773/2008, of 20 June, which publishes the Council of Ministers' Agreement acknowledging the Agreement between the General State Administration and the Passenger Transport Department of the National Road Transport Committee of 19 June 2008, states in the 3.1 articles that:

“Employer contributions can be deferred for a period of up to one year. These contributions must then be paid within the next 24 months. The same is also applicable to contributions for self-employed workers from the road transport sector”.

The Resolution of 26 June, 2008, of the General Treasury of the Social Security, on authorisation to defer the payment of the business contributions of the Security of the responsible subjects who carry out their activity in the road transport sector, establishes in its first article that:

“All companies that operate in the overland transport sector, CNAE 60212, 60213, 60230, 60241, 60242 and 60243, with affiliated workers for whom Social Security contributions must be paid, and who so request, are authorised to defer the regulatory payment period by 24 months for all employer contributions to Social Security corresponding to the settlement periods from June 2008 to May 2009, paying them monthly from July 2010 to June 2011.

This is understood without prejudice to the company's obligation to deduct and withhold the worker contribution and to pay in this amount within the regulatory payment period”.

Likewise, in Article 2 it authorises the deferment of contributions for self-employed workers:

“All self-employed workers who operate in the overland transport sector, CNAE 60212, 60213, 60230, 60241, 60242 and 60243, and who so request, are authorised to defer the regulatory payment period by 24 months for contributions to Social Security corresponding to the settlement periods from June 2008 to May 2009, paying them monthly from June 2010 to May 2011.

INSTRUCTIONS FOR IMPLEMENTING THE RESOLUTION

1. SUBMITTING APPLICATIONS FOR DEFERMENT OF CONTRIBUTIONS
   
   Applications must be submitted at the relevant Provincial Directorate of the General Treasury of the Social Security.
   
   Deferment can be requested at any time between the entry into force of the Resolution (4 July 2008) and the final day of the regulatory payment period of the final payment period eligible for deferment, that is, up to 30 June 2009, for companies, or 31 May 2009, for self-employed workers.
   
   The effects of the authorisation will only cover contributions relating to the payment period in whose regulatory payment period the application was submitted, up to the contributions for May 2009. 
   
2. SUBMITTING CONTRIBUTION DOCUMENTS OVER THE RED SYSTEM 
   
   Transport companies authorised to defer employer contributions must submit the contribution documents according to the following instructions:
   
1. The FAN file will not change. The Worker Payroll Report for all of the bases, allowances and reductions must be submitted. The total segments (EDTTT) must be filled in with the total contributions owed (worker contribution and employer contribution). Therefore, the FAN file will show the total contributions without taking the deferment of the employer contribution into account.
2. For companies that request direct debit or electronic payment, the system will automatically calculate the Contribution Payment Receipt for the worker contribution. This Contribution Payment Receipt must be paid within the regulatory payment period (not taking the deferment into account, as this only affects the employer contribution).
3. The deferment will not be applied, and therefore the total amount of contributions (worker plus employer) will be calculated for credit balance payments, as well as for those payments in which the amount of the employer contribution that has not been paid is the total amount to pay in.
4. Companies that do not use the payment methods and pay in the worker contribution using the TC1 contribution form, should enter the code 1-08 into the “Payment Class and Control Code” (PCCC) box.
5. Both for companies who pay in the worker contribution using the payment methods, and those who use the TC1 contribution form, the employer contribution must be paid in within the 24 months subsequent to the regulatory payment period, using a TC1 contribution form, which will contain the deferred employer contributions, as well as the payments made via delegated payment, allowances and reductions. The slip must have a code in the payment class and control code 2-08.
   
   This TC1 corresponding to the employer's contribution (2-08) must NOT be accompanied by the Worker Payroll Report (TC2).
   
   The implementation of a service that allows obtaining contribution payment receipts corresponding to the deferred business fee is being studied (first month of entry July 2010 for settlements corresponding to June 2008). Once it has been implemented it will be announced via the RED News Bulletin.
   
6. Initially it will only calculate the deferment of contributions automatically (calculation of the work contribution) for normal payments (L00). However, authorised companies who want to apply for deferment of contributions for supplementary payments, as long as they submit the application in the regulatory time period and they cover payment periods that are eligible for deferment (between June 2008 and May 2009), can pay the worker contribution by filling out the TC1 contribution form and entering the relevant Payment Class and Control Code according to the payment type, that is, 4-00 for L02 and L03 payments and 4-15 for L13 payments.
   
   Once the automatic calculation of the worker's contribution in the complementary settlements has been implemented, it will be communicated in due course by means of the RED News Bulletin.
   
7. The changes required for automatic calculation of the worker contribution will be operational as of 1 September (payment period August 2008).
   
3. SENDING PAYMENTS OVER THE RED DIRECT SYSTEM
   
   The Goods Transport and Passenger Transport Agreements provide for the implementation of the RED Direct program, which enables companies to be billed directly for Social Security contributions with the resulting saving in processing costs.
   
   In order to comply with the provisions of these agreements, the necessary changes will be made so that the worker contribution for authorised transport companies can be calculated using the RED Direct System. A new service to request Contribution Payment Receipts for deferred employer contributions will also be implemented.
   
   These changes to the RED Direct System have not been implemented yet. The date for their implementation will be announced in due course.
   
4. COMPANIES THAT DO NOT SUBMIT THE WORKER PAYROLL REPORT OVER THE RED SYSTEM 
   
   Transport companies authorised to defer contributions that do not submit the Worker Payroll Report over the RED System are required to submit the Worker Payroll Report (TC2) and two TC1s (one for the worker contribution and one for the employer contribution) to the relevant Administrative Office of the Social Security.
   
   The Administrative Office will stamp the TC1s and enter the codes 1-08 (worker contribution) and 2-08 (employer contribution).
   
   The employer must pay the TC1 at the relevant bank, which does not need to be accompanied by the Worker Payroll Report (TC2).