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Exceptions - General Scheme

Bullfighting Professionals: Occasional organisers of bull-fighting performances must always pay their contributions before a performance.

Bullfighting professionals must formalise their annual statement of performances given in the immediately preceding year during the first fifteen days of January.

Special Systems: In the Special Systems for fruits, vegetables and canned vegetable products, companies involved in work performed by exporter-harvesters for fresh tomatoes and for extraordinary hotel services, and in the remaining Special Systems specified within the Social Security General Scheme, must file the contribution documents by contribution account codes and make the corresponding payments within the month following the month of accrual.

Companies included within these Special Systems that have been making Social Security payments through the business association they belong to may continue to make payments through these associations, until the date determined by the Secretary of State for Social Security.

In turn, the corresponding business association must make the payments to the Social Security Treasury Office, within the second month following the month of accrual.


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