ROYAL DECREE-LAW 4/2022, OF MARCH 15, BY WHICH URGENT MEASURES ARE ADOPTED TO SUPPORT THE AGRICULTURAL SECTOR DUE TO THE DROUGHT
LABOR AND SOCIAL SECURITY MEASURES
Article 2. Postponement in the payment of Social Security contributions and for joint collection concepts.
The companies included in the Special System for Agricultural Self-Employed Workers established in the General Social Security Scheme and the workers included in the Special System for Agricultural Self-Employed Workers established in the Special Social Security Scheme for Self-Employed Workers Own or Self-Employed, as long as they are up to date with their Social Security obligations and have no other deferment in force, they may request, directly or through their authorized persons, to act through the Electronic Data Submission System in the field of Social Security (RED System), a deferral in the payment of Social Security contributions and for joint collection concepts whose accrual takes place between the months of March and May 2022, for companies included in the Special System for Agricultural Employed Workers and between the months from April to June 2022, for workers included in the Special System for Self-Employed Agricultural Workers.
1st Requests for postponement must be made before the first ten calendar days have elapsed. of each of the statutory payment terms corresponding to the quotas indicated in the first paragraph of this article and they will determine that the debtor is considered up to date with his obligations with Social Security, with respect to the quotas affected by it, until that the corresponding resolution be issued.
2nd An interest of the 0.5 percent, instead of the one 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.
3rd The deferral will be granted by means of a single resolution, regardless of the months it comprises, it will be amortized through monthly payments and will determine a amortization period of four months for each monthly payment requested, without exceeding a total of 12 monthly installments. The first payment will take place from the month following that in which it was issued.
4th In no case will this postponement be applicable to companies with debts that do not correspond to the Special System for Agricultural Employees established in the General Social Security Regime, nor to self-employed workers with debts that do not correspond to the Special System for Agricultural Self-Employed Workers established in the Special Social Security Regime for Self-Employed or Self-Employed Workers, at the time of resolution.