Order ISM/371/2020, published in the Official State Gazette (BOE) on April 28, establishes the economic activities eligible for the moratorium on Social Security contributions, in accordance with the current National Classification of Economic Activities (CNAE-2019). It stipulates that both employers and the self-employed can request this moratorium for a period of six months, interest-free, for the payment of employer contributions to Social Security and joint collection items whose accrual period falls between April and June 2020, as well as for the payment of self-employed workers' contributions whose accrual period falls between May and July 2020. Let us explain…
We inform you that Order ISM/371/2020, of April 24 , was published in the Official State Gazette (BOE) on April 28, with entry into force on the same day of its publication, which determines the economic activities that may benefit from the moratorium on Social Security contributions , in accordance with the current National Classification of Economic Activities (CNAE-2019). It was established therein that both employers and self-employed workers may request it for a period of 6 months, without interest, for the payment of employer contributions to Social Security and for joint collection items whose accrual period is between the months of April and June 2020, as well as for the payment of the contributions of self-employed workers whose accrual period is between the months of May and July 2020.
It should be remembered that Article 34 of Royal Decree-Law 11/2020, of March 31, which adopts additional urgent measures in the social and economic sphere to deal with COVID-19, establishes that the General Treasury of Social Security is authorized to grant six-month moratoria, without interest, to companies and self-employed workers included in any Social Security scheme, who request it and meet the requirements and conditions that will be established by Order of the Minister of Inclusion, Social Security and Migration, after agreement of the Government's Delegate Commission for Economic Affairs.
Since the entry into force of the aforementioned Royal Decree-Law 11/2020, companies and self-employed workers have awaited the publication of the regulations developing the requirements and conditions for the application for a moratorium on Social Security contributions.
In this regard, Order ISM/371/2020 determines that the moratorium will apply to companies and self-employed workers whose economic activity, among those not suspended due to the state of alarm, is included in the following codes of the National Classification of Economic Activities (CNAE-2009)
| CNAE Code 2009 |
Activity description |
| 119 |
Other non-perennial crops |
| 129 |
Other perennial crops |
| 1812 |
Other printing and graphic arts activities |
| 2512 |
Metalwork manufacturing |
| 4322 |
Plumbing, heating and air conditioning system installation |
| 4332 |
Carpentry installation |
| 4711 |
Retail trade in non-specialized stores, with a predominance of food products, beverages and tobacco |
| 4719 |
Other retail trade in non-specialized stores |
| 4724 |
Retail trade of bread and bakery, confectionery and pastry products in specialized establishments |
| 7311 |
Advertising agencies |
| 8623 |
Dental activities |
| 9602 |
Hairdressing and other beauty treatments |
IMPORTANT:
- The moratorium will allow self-employed individuals and companies whose activity corresponds to these CNAE codes to request a suspension of their employees' social security contributions for a period of six months without any interest. If the moratorium is granted, the payments that were due in May will be paid in November, and so on for the remaining monthly payments.
- Companies must request this moratorium between the 1st and 10th of the month in which they would have to make the payment to the General Treasury of the Social Security through the RED system. Self-employed workers who are not authorized to use RED can use the Social Security electronic office service.
- individuals and companies whose activity is not among those indicated have the possibility of requesting a deferral of social security contributions with an interest rate of 0.5%, seven times lower than usual, for payments that were due in the months of April, May and June.
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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