We have to go back several years to find a claim for late fees, in a staggered manner.
From January 1, 2018, the surcharge for late payment of Social Security contributions is reduced from the current 20% to 10% if the contributions due are paid in the first calendar month following their accrual.
This new development will affect not only the self-employed but also companies.
Thus, once the regulatory period established for the payment of Social Security contributions has elapsed without payment thereof, and without prejudice to the special provisions for deferrals, the following surcharges will accrue:
Once the regulatory period established for the payment of Social Security contributions has elapsed without payment thereof and without prejudice to the special provisions for deferrals, the following surcharges will accrue:
- When the parties responsible for payment have fulfilled within the deadline the obligations established in paragraphs 1 and 2 of Article 29:
1. A 10 percent surcharge will be applied to the debt if the due installments are paid within the first calendar month following the due date for payment.
2. A 20 percent surcharge will be applied to the debt if the due installments are paid from the second calendar month following the due date for payment.
- When the parties responsible for payment have not fulfilled within the period the obligations established in paragraphs 1 and 2 of Article 29:
1. A 20 percent surcharge will be applied to the debt if the due installments are paid before the end of the payment period established in the debt claim or settlement document.
2. A 35 percent surcharge will be applied to the debt if the due installments are paid after the end of the payment period.
Debts to Social Security that are considered public revenue and whose object consists of resources other than contributions, when not paid within the regulatory period established, will be increased by a surcharge of 20 percent
Furthermore, from January 1, 2018, direct debit payments for self-employed workers' social security contributions and electronic notifications will be mandatory. At Ambit Assessor, we encourage all self-employed workers who do not yet have a digital certificate to obtain one as soon as possible. We can assist you with this through our Electronic Notification Service, which guarantees the personalized and confidential receipt of communications from the Tax Agency and Social Security. If you believe this service may be of interest to you, please contact us.
This measure is important in order to facilitate social security contributions and to reduce the administrative burden on self-employed workers.
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She studied Accounting and Taxation at the AELLA study center and Labor Relations at the Afige business school, later specializing in Payroll Management at the Barcelona College of Social Graduates. Her professional activity focuses on business consulting, in which she has extensive experience. In November 2007, she joined the Àmbit Assessor team, where she currently works as a Labor Consultant.
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