Beginning and End of the obligation to make contributions
Self-employed workers are obliged to pay contributions from the first day of the month in which they commence the activity.
The obligation remains in force as long as the worker carries out their activity, even during situations of temporary disability, risk during pregnancy, risk during breastfeeding, and periods of maternity or paternity leave. The obligation ends on the last day of the month in which the worker ceases his or her self-employed activity, as long as the cessation is reported within the deadline. Otherwise, the worker must continue to pay contributions until the last day of the month in which the cessation is reported, unless cessation of the activity can be proven.
It is important, therefore, for self-employed workers to remember to notify the Social Security Treasury General of the cessation of the activity within 3 calendar days following the aforementioned cessation.