Social Security State's Secretary (25.01.2021) With the beginning of the year, new moratoriums on Social Security contributions have come into force. These postponements are regulated in Final Provision 43 of Law 11/2020 on General State Budgets for the year 2021 (LPGE) and are aimed at companies and freelancers who are up to date with their obligations and do not have any other postponement in vigor. In the case of self-employed workers, the moratorium covers the quotas whose accrual corresponds to the months of January to March 2021. For companies, between the months of December 2020 and February 2021. The deferral carries an interest rate of 0.5%, which is seven times lower than the normally established.
With the beginning of the year, new moratoriums on Social Security contributions have come into force. These postponements are regulated in Final Provision 43 of Law 11/2020 on General State Budgets for the year 2021 (LPGE) and are aimed at companies and freelancers who are up to date with their obligations and do not have any other postponement in vigor. In the case of self-employed workers, the moratorium covers the quotas whose accrual corresponds to the months of January to March 2021. For companies, between the months of December 2020 and February 2021. The deferral carries an interest rate of 0.5%, which is seven times lower than the normally established.
With the beginning of the year, new moratoriums on Social Security contributions have come into force. These postponements are regulated in Final Provision 43 of Law 11/2020 on General State Budgets for the year 2021 (LPGE) and are aimed at companies and freelancers who are up to date with their obligations and do not have any other postponement in vigor.
In the case of self-employed workers, the moratorium covers the quotas whose accrual corresponds to the months of January to March 2021. For companies, between the months of December 2020 and February 2021. Next, we answer the most questions Frequent about these measures:
Who can request it?
The employer (natural or legal person) or the self-employed worker, in his own name or through his representative or his authorized RED, provided that he does not present debt prior to the periods affected by the measure, nor does he have a previous postponement in force.
What quotas are subject to deferral?
In the case of companies: Social Security contributions -and for joint collection concepts- whose accrual takes place between the months of December 2020 and February 2021.
In the case of self-employed workers: Quotas whose accrual takes place between the months of January to March 2021.
What is the deadline to submit the application?
It must be requested within the first ten calendar days of the month of January, February and March 2021, with respect to the installments whose regulatory term for entry corresponds to the aforementioned months.
Where and how is it requested?
You must submit the application by completing the corresponding form at your disposal in the Electronic Registry of the Electronic Headquarters of Social Security, available at this link .
You must use any of the electronic identification systems (Digital Certificate or Cl @ ve)
What interest rate does the deferral carry?
This is a very low interest of 0.5%. This interest rate is seven times lower than that normally established.
What will my situation be once I request the postponement?
From the moment of the request, the company or self-employed worker will be considered up to date with its obligations with Social Security for the months whose postponement is requested, until the corresponding resolution is issued.
What is the repayment term?
In granting the postponement, a repayment period of 4 months will be granted for each monthly payment requested, with a maximum of 12 monthly payments, counting from the month following the decision issued.
Should I wait for a resolution for each application month?
Any request for postponement under this rule, whether for one month or several months, will be the subject of a single resolution after the last of the 3 postponed months.