Companies that have employees who perform work functions in the teleworking modality, must communicate to the General Treasury of Social Security (TGSS), within the remuneration of each of them, a new remuneration concept 0062 “TELEWORK EXPENSES”.
We inform you that the TGSS News Bulletin RED 3/2021 of May 28, 2021 clarifies aspects for its users in relation to the new remuneration concept "Teleworking Expenses".
Therefore, companies with employees working remotely must report a new pay item, 0062 "REMOTE WORK EXPENSES," to the General Treasury of the Social Security (TGSS) as part of each employee's remuneration. The TGSS has already implemented this new pay item on its platform to ensure companies comply with their reporting obligations.
Royal Decree-Law 28/2020establishes the right of workers who provide their services under this modality to receive payment or compensation for expenses they may incur in the performance of their tasks (computer equipment, tools and other means):
b) List of expenses that the employee may have due to providing services remotely, as well as the method of quantifying the compensation that the company must pay and the time and manner in which it is to be paid, which will correspond, if applicable, to the provision contained in the applicable collective agreement or accord.
In this way, the TGSS seeks to collect compensation for these expenses that workers bear for performing their work remotely, and which are paid/compensated to them by the company.
In these cases, the justification would be given by the content of the remote work agreement established between the company and the worker and the regulations included in the collective agreements or accords.
If your company compensates for these types of expenses, do not forget to include them in this new remuneration concept 0062 "TELEWORK EXPENSES" with the obligation to report to the TGSS.
Finally, we remind you that these compensations are not subject to social security contributions; they are not included in the contribution base.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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