Spain: New postponements of Social Security contributions for companies and the self-employed
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.