Moratorium on Social Security contributions due to the coronavirus health crisis
On April 28, 2020, the Order ISM / 371/2020 of April 24, which regulates the conditions to access the moratorium on Social Security contributions, in accordance with the provisions of article 34 of RDL 11/2020.
This Order establishes the economic activities that can benefit from said moratorium, which will be exclusively those framed in the following CNAE (National Classification of Economic Activities - 2009):
- 119 (Other non-perennial crops).
- 129 (Other perennial crops).
- 1812 (Other printing and graphic arts activities).
- 2512 (Manufacture of metal carpentry).
- 4322 (Plumbing, installations of heating and air conditioning systems).
- 4332 (Installation of carpentry).
- 4711 (Retail trade in non-specialized establishments, with a predominance in food products, beverages and tobacco).
- 4719 (Other retail trade in non-specialized establishments).
- 4724 (Retail trade of bread and bakery, confectionery and pastry products in specialized establishments).
- 7311 (Advertising agencies).
- 8623 (Dental activities).
- 9602 (Hairdressing and other beauty treatments).
The regulation of this moratorium on Social Security contributions has been as follows:
to) They may be requested from the TGSS moratoriums of 6 months, without interest , for the payment of the fees corresponding to the months of April to June 2020 for the quotas of the Companies and the months of May to June 2020 for the quotas of the Self-Employed , provided that its activity has not been suspended due to the measures taken during the alarm state.
b) The request must be made through the RED system, individually for each contribution account code and within the first 10 calendar days of the month whose postponement is requested .
Therefore, the moratorium on the listing of companies corresponding to the month of April 2020, as well as the quota of self-employed persons corresponding to the month of May 2020, would have to be presented, at the latest, on May 10 of the current days.
c) The TGSS has three months to resolve . However, the moratorium will be understood to have been granted with the simple fact that the TGSS allows its application in the settlements of the indicated months.
d) This moratorium It will not apply to the contribution account codes to which the exemption of fees for an ERTE of force majeure applies. .
Nieves Rabassó
Lawyer and Economist
Director of the Labor Law Department
nieves.rabasso@alonso-cuevillas.eu