Català
Español
English
Moratorium on social security contributions
We remind you that a six-month, interest-free moratorium has been established for companies and self-employed workers included in any Social Security scheme, who request it and comply with the requirements and conditions established. .
The moratorium will affect the payment of Social Security contributions between May and June 2020. In the case of self-employed workers, those between June and July 2020, provided that their activities have not been suspended by alarm state.
It is worth noting that neither the companies nor the self-employed who have suspended their activity can be eligible for the moratorium.
Companies must submit individual applications for each contribution account code in which the workers are registered. These applications must be communicated to the General Treasury of the Social Security, TGSS, during the first ten calendar days of the regulatory payment deadlines corresponding to the accrual periods indicated above. But there will be no moratorium on contributions when the statutory deposit period has ended prior to this application.
During the three months following the application, the acceptance or not of the moratorium will be communicated. However, the communication with the effective application of the moratorium by the General Treasury of the Social Security to the settlements of contributions made from the time the application is submitted is considered to have been made.
The moratorium does not apply to contributions that have been exempted in accordance with article 24 RDL 8/2020 as a result of the procedures for suspension of contracts and reduction of working hours due to force majeure.
Companies or self-employed workers who submit false applications or serious inaccuracies in the data will be penalized.
To sum up. Companies will be able to request moratoriums
Between 1 and 10 May, you can request a moratorium on the fees corresponding to the settlement periods of April, May or June 2020. Consequently, you can request a moratorium on all the settlement periods indicated. , or just one or two of them.
Between 1 and 10 June you can request a moratorium on the fees corresponding to the settlement periods of May and June 2020. Consequently, you can request a moratorium on the two settlement periods indicated, or only d 'one of them.
Between 1 and 10 July, a moratorium on the fees corresponding to the June settlement period can be requested.
As for the self-employed
A moratorium on the fees corresponding to the settlement periods of May, June or July 2020 can be requested between 1 and 10 May. Consequently, a moratorium on all the indicated settlement periods can be requested. or only one or two of them.
Between 1 and 10 June you can request a moratorium on the fees corresponding to the settlement periods of June and July 2020. Consequently, you can request a moratorium on the two settlement periods indicated, or only d 'one of them.
Between 1 and 10 July, a moratorium on the fees corresponding to the July settlement period can be requested.
Postponement in the payment of debts to the Social Security
Before the first ten calendar days of the statutory payment period have elapsed, companies and self-employed workers who do not have the deferral in the payment of debts with Social Security may apply until 30 June 2020 on postponement of the payment of debts that have been paid between April and June 2020, with an interest rate of 0.5 percent.
Summary. Companies may request an adjournment
Between 1 and 10 May, the April settlement period.
Between 1 and 10 June, the May settlement period.
As for the self-employed
Between 1 and 10 May, the May settlement period.
Between 1 and 10 June, the June settlement period.
Finally remember that they will not be able to take advantage of this type of postponement
Companies that have a debt with Social Security.
Companies that have a deferral in force for the liquidation period prior to March.
If you need more information do not hesitate to contact DATA and SERVICES.