Notification of the requirement to be up-to-date with Tax Obligations
The current Employment Promotion Programme sets out the requirement that employers must be up-to-date with their tax obligations to be eligible to receive the benefits provided for in the programme.
In order to verify this circumstance, a procedure has been set up with the Tax Administration Offices, in which they provide information on the holders of Contribution Account Codes (with which workers have been affiliated with details that make them eligible for contribution allowances) stating whether they are up-to-date with their tax obligations.
This verification procedure is not carried out when the affiliation is entered in the General Affiliation File (GAF), but rather when the inclusion of the affiliation is complete.
Therefore, the affiliation is included in the GAF with the details originally provided by the user, which will determine the information on the eligibility for the Social Security benefit that is provided along with the decision accepting the affiliation. However, if in the relevant verification process it is confirmed that the employer is not up-to-date with their tax obligations, the necessary affiliation details will be automatically corrected so that the system does not apply contribution benefits.
Given that the decision informing the user of their eligibility for the benefits could have been provided to them before before verifying whether the employer is up-to-date with their tax obligations, the user will be informed of the detected situation regarding the non-fulfilment of tax obligations by the relevant employer.
Therefore, a new form providing information on the new status of the entered affiliation is automatically supplied.
If the employer proves to the relevant Administrative Office of the Social Security -by any means allowed by law- that they are up-to-date with their tax contributions on the contract start date of the worker who started the process, the Administrative Office of the Social Security will correct the registration of the worker affiliation with the details initially provided by the employer, for the registration to be eligible again for the provided benefits.