Paying Contributions

Person responsible

The employer is the person responsible for their own contribution payments and those of their workers, and will deduct the appropriate contributions from the salary of their workers when making the payment.

Periods

Payments shall be made on a monthly basis, the month after they are accrued.

Special payment periods

By  Resolution of 4  December 2018 by the State Secretariat for Social Security, which establishes the special deadlines for paying the differences resulting from applying Order TMS/1289/2018, of 29 November, which sets the 2018 standard contribution bases to Social Security for common contingencies in the Social Security Special Scheme for Coal Mining. These differences  must be paid by the companies in the month of January 2019, in a single term.

Place

Contribution payments may be made at any Financial Institution (Banks, Savings Banks, Credit Co-operatives or Rural Banks) authorised to act as a Collection Office.

Automatic data transfer (RED) 

The Directorate-General of the Social Security Treasury General may authorise sending the information contained in worker payroll lists  TC-2/4 via Electronic, computer or telematic Document Transfer. Reporting data using the above methods will determine compliance with the obligation to file contribution documents within the regulatory period.

The use of the RED  System enables contributions to be paid online or by direct debit.

If the company chooses the  online method of payment, the payment will be made at any financial entity partnered with Social Security, with the receipt provided by the Social Security Treasury General via the RED System.

If only the direct debit method of payment is chosen, they will have to specify the account number they wish the payment to be drawn from, and do not need to attend the bank in person.

Effects of filing documentation on time

The filing of the contribution documents within the regulatory period will have the following effects:

• The person responsible may include the economic benefits provided as part of their payment by means of a delegated payment, for temporary disability, for the same period. If, in addition to filing the documents, payment is made within the regulatory period, the corresponding deductions for reductions or allowances may be applied.
  
• This avoids the commission of an infringement classed as serious in article 22 of R.D.5/2000, of 4 August, approving the revised text of the Welfare Penalties and Sanctions Act, or any criminal liability which might arise.

Surcharges and late payment penalty:

Once the regulatory period for payments to Social Security has ended without the payments having been made, and without prejudice to the special treatment given to instalment payments, the following surcharges will be levied:

• Presenting the contribution documents within the regulatory period:
  • Surcharge of 10% of the debt, if the payments owed are paid in the first calendar month following that of the date on which the deposit period ends.
    
  • Surcharge of 20% of the debt, if the payments owed are from the second calendar month following the date on which the deposit period ends.
    
• Without presenting the contribution documents within the deadline:
  
  
  • Surcharge of 20% of the debt, if the payments owed are made before the end of the deadline established in the debt claim or settlement report.
    
  • Surcharge of 35% of the debt, if the payments owed are made after this deadline.
    
• Late payment penalty:
  
  The late payment interest shall accrue from the day following the end of the regulation period for making payments, although it will be payable fifteen calendar days after the court order notice or notification of the start of the deduction procedure, if the debt has not been paid.
  
  Likewise, this penalty will also be payable when the debt amount has not been paid within the period set in rulings rejecting appeals presented against the debt claims or settlement reports, if the execution of these rulings should be suspended in the contentious-administrative appeal process.
  
  The late payment penalty required will be the interest on the principal sum due, accrued from the end of the regulatory payment period, plus the interest accrued on the surcharge applicable at the time of payment, from the date on which it is required, according to the above paragraph.
  
  The late payment penalty rate will be the legal financial interest rate in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For 2023, it is 4.0625%.