Resolution of 10 October 2008, of the General Treasury of the Social Security states that:

• "Companies that operate in the air transport sector, CNAE 62100 and 62200, with affiliated workers for whom Social Security contributions must be made and who are current in compliance with their obligations to Social Security, may request authorisation to defer the regulatory payment period by nine months for the whole of the employer's Social Security contributions and for the joint collection concepts corresponding to ordinary settlements in the settlement periods from October 2008 to June 2009, which must be paid monthly from August 2009 to April 2010."
  
• "The companies who receive this authorisation must deduct and withhold the worker contributions and pay in this amount within the regulatory payment period."

INSTRUCTIONS FOR IMPLEMENTING THE RESOLUTION

1. Submitting applications for deferment of contributions
   
   Applications must be submitted at the Administrative Office or Provincial Directorate of the Social Security where the company's main Contribution Account Code is registered, or that which has been authorised to perform the centralised management of the collection functions.
   
   The resolution authorising the deferment of the regulatory payment period will cover contributions from the payment period which are still within the regulatory payment period on the date of application.
   
   
2. Submitting contribution documents over the RED system 
   
   Air 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 9 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).
      
      Work is underway to implement a service to obtain the Contribution Payment Receipts corresponding to the deferred employer's contribution (first month of payment August 2009 settlements corresponding to October 2008). Once it has been implemented it will be announced via the RED News Bulletin.
      
      
   6. Only ordinary payments (L00) submitted within the regulatory time period can be deferred. The deferment of contributions for supplementary payments may not be requested.
      
      
   7. The changes required for automatic calculation of the worker contribution will be operational as of 1 December (payment period November 2008).
      
      With regard to the October 2008 payment period (November submission), due to the fact that the system will not be operational until December 2008, the companies authorised to defer contributions who only want to pay in the worker contributions for this month must submit the TC2 (FAN file) without the Payment Method Application, and pay in the worker contribution using the TC1 form and entering the code 1-08.
   
   
   
3. Companies that do not submit the worker payroll report over the RED system 
   
   Air 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).

Article 16.3 of Law 44/2007 of 13 December, provides for the following allowances for placement companies:

• Allowances for Social Security contributions, in the employment contracts of the persons described in Article 2, of 70.83 euros/month (850 euros/year) for the full term of the contract, or for three years in the case of permanent contracts.
  
  
• The provisions of Law 43/2006 of 29 December, on the requirements that beneficiaries must meet, the exclusions from applying the allowances, the maximum amount, and the incompatibilities or reimbursement of benefits, will be applicable.

These allowances will be shown in TC2 (FAN file) with reduction code CD22 "Fixed allowances" and Unusual Contribution Group (field 1269 if the DAT segment), 1304 "Social Exclusion/Placement Programme".

These allowances may be submitted from 1 December 2008. However, they will not be implemented in WinSuite32 until the next release, which will be announced in a forthcoming RED News Bulletin.

Currently, the Agreed Education Centres have two Contribution Account Codes; one to show the contributions of workers included in the agreement, and the other to show the contributions of workers not included in the agreement.

However, the problem has arisen of how to make contributions for the remuneration that the centre pays to workers included in the agreement for pay supplements received outside this agreement.

To resolve this problem, from 1 December 2008, a new Contribution Account Code to show the contributions for remuneration paid outside the agreement must be requested from the General Treasury of the Social Security.

The new Contribution Account Code is a special feature and does not accept affiliated workers, as they are already included in the system (in the Contribution Account Code linked to the agreement).

Remuneration paid outside the agreement will be paid into the Contribution Account Code via payment L09, which must be submitted within the regulatory time period. These Contribution Account Codes will not accept ordinary L00 payments.

Therefore, as of 1 December, the Agreed Education Centres must have three Contribution Account Codes, for which the following payments must be submitted:

• In the CAC for workers included in the agreement: Payment L00
  
  
• In the CAC created to make contributions for remuneration paid outside of the agreement to workers included in the agreement: Payment L09
  
  
• In the CAC for workers non included in the agreement: Payment L00.

Over the next few days a new feature is going to be included in the RED System that allows you to obtain a report for the average annual number of workers employed in the company over the last three years, in accordance with the provisions of Article 47.8.e) of Royal Decree 1098/2001 of 12 October, which approves the General Regulations for the Law on Civil Service Contracts.

Until the release of the new version of WinSuite32, which is planned for the end of December, this feature will only be available in On-Line Affiliation mode.

The new online operation will be ACR98 – Average Number of Workers Report

When the feature is selected, the following screen appears:

Here you should enter the Contribution Account Code for which you want to obtain the report and the date to which you want the report to refer.

The 'from date' on the obtained report will always be three years prior, or the maximum existing period.

You must also select the print type: differs depending on whether you want to receive the report via e-mail or on a screen in real time (online).

Batch affiliation

To obtain the report via batch mode, a new operation at company level has been created: NMT- Average Number of Workers.

The records that must be filled in for this operation are:

EMP O
RZS O
EXC C
FCE O

In the FCE record, the 'Start Date' field must be filled in with the date from which you want to want to receive the report, and this report will be issued going back up to 3 years, or the maximum existing period.