This Special System for Domestic Employees includes workers subject to the special employment relationship of the family household service, regulated by Royal Decree 1620/2011, of 14 November.

Excluded from this special system are workers who provide domestic services that are not contracted directly by the owners of the family home, but through companies, in accordance with the provisions of the seventeenth additional provision of Law 27/2011, of 1 August, on the updating, adaptation and modernisation of the Social Security system.

For more information on the procedures to be followed if you want to register a domestic employee, consult the "Employment in the home " section available on the Social Security General Treasury Portal.

Person responsible

The employer shall be responsible for paying the fees, in accordance with the regulations of the Social Security General System. The fees shall be made by direct debit or bank transfer.

From 01-04-2013 onwards the employee may agree to be responsible for tallying, contributions and collection, as long as the number of monthly hours worked is less than 60, in accordance with Article 43.2 of Royal Decree 84/1996, of 26 January, approving the General Regulations for General Regulation on Registration of Companies and Affiliation, Registering, Deregistering and Changes of Worker Information in Social Security (BOE 27-2-96).

From1 January 2023, only the employer may be liable for the payment of contributions.

Time frame

The monthly payments will be made during the following month. 

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:

• Surcharges:
  
  Surcharge of 20% of the debt, if paid after the period expires.
  
• 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 2018, 3.75%.