Payments shall be made using the official contribution forms specified for this purpose.

Those persons obliged to pay shall file the documents containing the corresponding settlement at the collaborating entity where payment is made.

Nevertheless, even when payments are not made, the contribution documents that compose the settlement must be filed within the regulatory payment period, at the Provincial Office of the Social Security Treasury Office or corresponding Social Security Administration offices.

Subjects who presenting the documents without making payment within the reglamentary period, will receive the compensation of the economic benefits paid in the delegated payment regime (compulsory collaboration), but not the deduction for applying benefits in the contribution.

Once the set regulation time period for paying contributions to the Social Security has ended without the payments having been made and without prejudice to the special treatment given to extensions, the following surcharges will be levied:

• Surcharge of 20% of the debt, when paid after the regulatory period ends.

Contribution document forms:

• General Scheme
• Special Scheme for Sea Workers
• Special Coal Mining Scheme
• Special Scheme for Self-employed Workers
• Special System for Domestic Employees
• Special System for Employed Agricultural Workers
• Students

Submission using computer, electronic and telematic methods (RED System):

Those persons obliged to pay may file contribution documents through computer, electronic, and telematic means (ON-LINE Automatic Data Transfer System). Companies, groups, chartered professionals and all other persons who are required to file or create documents related to contributions and company affiliations in the course of their activity, as representatives thereof, must apply for authorisation to access the ON-LINE Automatic Data Transfer System at the Provincial Office of the Treasury Office or corresponding Social Security Administration offices.

The following contribution documents may be transferred through this System:

• TC-2: List of Named Workers, General Scheme
• TC2/4: Special Scheme for Coal Mining
• TC2/5: Special Scheme for Sea Workers
• TC- 2/19: General Scheme, Artists.
• TC- 2/8: Workers Payroll List for the Special System for Employed Agricultural Workers.

In the event that the corresponding payments are not made, submission by computer means of the data related to the list of named workers within the regulatory period shall be deemed as filing of the contribution documents.

Those companies which, in accordance with the eighth additional provision of the Order developing the aforementioned General Regulations of Collection of the Social Security System Resources, have not been incorporated effectively into the ON-LINE automatic data transfer system, on the date determined by the Treasury General of the Social Security, will not obtain the benefits in the contribution or they will be suspended from that date until they are incorporated into this system.

Payments may also be made by account debit and electronic payment, provided that payment settlements are transferred through the ON-LINE Automatic Data Transfer System.