LAW 11/2020. LPGE 2021. FINAL PROVISION FORTY THIRD. MORATORIUM IN THE PAYMENT OF FEE THROUGH POSTPONEMENT WITH SOCIAL SECURITY.
Companies and self-employed workers included in any Social Security regime, provided that they are up to date with their obligations with Social Security and have no other postponement in force, may apply directly through the postponement regulated in this article. or through its authorized to act through the Electronic Data Remission System in the field of Social Security (RED System), the moratorium on the payment of contributions with Social Security and for concepts of joint collection whose accrual takes place between the months of December 2020 and February 2021, in the case of companies, and between the months of January to March of 2021 in the case of self-employed workers. This postponement will comply with the terms and conditions established in general in the Social Security regulations, with the following particularities:
1.ª An interest of 0.5% will be applicable, instead of that provided for in article 23.5 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30.
2nd Requests for postponement must be made before the expiration of the first ten calendar days of each of the regulatory deadlines for entry corresponding to the aforementioned accrued fees.
3rd The deferral will be granted through a single resolution, regardless of the months it includes, it will be amortized through monthly payments and will determine a repayment term of 4 months for each monthly payment requested, without exceeding a total of 12 monthly payments. The first payment will be made from the month following the one in which it was issued.
4th The request for this postponement will determine that the debtor is considered up-to-date with his obligations with Social Security, with respect to the fees affected by it, until the corresponding resolution is issued.
1. Procedure for submitting applications by the authorized RED.
The authorized RED will be authorized to present deferral requests as a representative of a legal person or a natural person, using exclusively the form of the Electronic Registry of the Electronic SEDE of Social Security (deferral service in the payment of debts of the Security Social).
The requests that are presented through any other means (CASIA, ..) will not have effects of any kind.
2. Request for postponements for companies.
In the case of companies, the request for postponement will have effects for all CCC's that appear in the request.
If it is a company whose owner is a self-employed worker, and you want to request the postponement of the quotas of both the company and those related to the employer as a self-employed worker, a single request for deferral must be submitted, Entering in the form the NAF corresponding to the self-employed worker and the CCC affected by the request, the social security regime of each one of them as well as the period of the debt for which the deferral is requested.
3. Deadlines for submitting applications.
The request must be submitted in the following terms:
- Between January 1 and 10:
* In the case of companies: the postponement of the installments corresponding to the settlement period of December 2020 may be requested
* In the case of self-employed and self-employed workers: the postponement of the fees corresponding to the settlement period of January 2021 may be requested. Exception: self-employed workers of the Special Sea Regime, whose request must refer to the settlement period of December 2020.
- Between February 1 and 10:
* In the case of companies: the postponement of the installments corresponding to the settlement period of January 2021 may be requested.
* In the case of self-employed and self-employed workers: the postponement of the fees corresponding to the settlement period of February 2021 may be requested. Exception: self-employed workers of the Special Sea Regime, whose request must refer to the settlement period of January 2021.
- Between March 1 and 10:
* In the case of companies: the postponement of the installments corresponding to the settlement period of February 2021 may be requested.
* In the case of self-employed and self-employed workers: the postponement of the quotas corresponding to the settlement period of March 2021 may be requested. Exception: self-employed workers of the Special Sea Regime, whose request must refer to the settlement period of February 2021.
Requests for postponement that are submitted after the indicated deadlines with respect to the current month will be considered untimely for the purposes of obtaining a postponement with reduced interest.
It is reported that if the settlement corresponding to the period for which the postponement request had been submitted, had been confirmed with the payment method charged to the account (it appears on the settlement receipt issued), the debt will not be remitted to the Financial Institution. Therefore, if you desist from the postponement request and wish to enter the fees, you must proceed to modify the payment method through the "Change of Payment Method" service of the Virtual office of the RED System and proceed with the income through electronic payment.
4. Requirements for the concession.
The deferral at reduced interest may not be authorized when the person responsible presents a debt with Social Security or a deferral in force for periods other than those mentioned in section 3. In such cases, the application submitted will be processed and resolved in accordance with the general procedure , applying, if granted, the default interest rate referred to in section 5 of article 23 of Royal Legislative Decree 8/2015.
5. Single resolution.
If the deferral at reduced interest proceeds, the TGSS will issue a single comprehensive resolution for the months whose deferral has been requested. The resolution will be issued after the last of the three months whose postponement can be requested.
6. Consideration of being up to date.
From the moment of the request, the debtor will be considered up to date with their obligations with Social Security for the months whose postponement is requested, until the corresponding resolution is issued at the end of the period.
7. Amortization period.
If the granting of the postponement proceeds, 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 after the resolution has been issued.
8. Conditions of effectiveness.
With the exception of the special interest rate, the postponement provided for in the forty-third final provision of Law 11/2020 will be governed by the general rules that regulate the postponement of payment of Social Security debts, the conditions required for its effectiveness and validity, notably the entry of the non-postponable installments (those corresponding to the contingencies of work accidents and occupational diseases, and the contribution of the workers), the constitution of the guarantee offered when it is required and the non-generation of debt after the grant of postponement.
The payment of the non-postponed installment must be made within a maximum period of one month from the date of notification of the resolution granting the postponement, without proceeding with its payment prior to the granting of the postponement.