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 3 November 2023, of the State Secretariat for Social Security and Pensions, which establishes the special deadline for the payment of differences resulting from applying Order ISM/1164/2023, of 20 of October, by which the standard Social Security contribution bases are set for the 2023 financial year, for common contingencies, in the Social Security Special Scheme for Coal Mining, these differences,  must be entered by the companies in the month of February 2024, 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) 

As of 01 October 2022, companies registered in the Special Coal Mining Scheme are included in the Direct Settlement System, so that the TGSS calculates the amount of the settlement by invoicing the companies. The employer only communicates information that varies, eliminating unnecessary and repetitive communications, knowing the detail of what he pays and how it has been calculated.

The procedure is fully integrated into the internet and you can obtain a receipt and pay it without having to travel.  In order to be able to calculate the direct debit method, you must have previously communicated the bank account where you want the debit to be made in the service created for this purpose.  If the company chooses the  electronic method of payment, the payment will be made at any contributor financial institution with Social Security with the receipt provided by the Social Security General Treasury.

Effects of filing documentation on time

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

• • The person responsible will be able to include in the settlement compensations for economic benefits, in a delegated payment scheme, for temporary disability during the same period covered by the settlement. If, apart from the presentation, the payment is also made within the regulatory period, the relevant deductions for reductions and/or discounts can 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 penalty shall accrue from the day following the end of the regulatory payment period, 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 interest on money in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act. For 2024, it is 4.0625%.