Social Security Contribution Liquidation and Payment in Spain
B. STOCK EXCHANGE BULLETIN. MODEL TC1.
This model is completed by taking into account the contribution base for all employees whose total amounts have been reflected in the model TC2. Each of the parties that divided the model include the following particularities.
1. Identifying Information.
In addition to data identifying the company, the form has boxes for the liquidation period “from” and “until”, which serve to record the first and last month referred to in the settlement. When the settlement relates to an even month, only the box “until” is used.
2. General Contingencies.
In this section are reflected, among others, the basis of the following contingencies:
- Common Contingencies: An amount of the contribution base for all workers; the amount of this sum is the one in the TC2 model.
- Overtime: They appear divided into structural and non-structural, and force majeure, as contribution rates are different. The basis of the model is obtained from TC2. The applicable contribution rates are the sum of the percentages of the company and workers.
3. Occupational Accidents and Occupational Diseases.
The basis of these contributions is the sum of the bases for the TC2 model 7. The column percentages are applicable according to the risk headings that workers are grouped under, and depend on the job they perform. The contributions for these contingencies are subject to premiums that will be different for different activities, industries, and tasks. The resulting contributions will be paid in full by the employer, and are divided into:
- Contributions for IT, designed to cover Temporary Disability.
- Contributions for IMS, designed to cover eventualities arising from invalidity, death, and survival.
4. Other Contributions.
They include the following: Unemployment, Wage Guarantee Fund, and Vocational Training. The basis for calculating contributions for these contingencies is the same as for AT and EP. The applicable rates are those resulting from the sum of the percentages that correspond to the company and workers.
C. STOCK EXCHANGE BULLETIN. MODEL “TC2 ABBREVIATED” INCLUDED IN THE MODEL TC1.
To complete this model, transcribe the data identifying the company and workers, adhering to the wording of each box. The data that are outside are not taken into account and do not use symbols (periods, commas, bars, etc.). The following data are recorded:
- Worker’s Social Security affiliation number (NAF).
- Worker’s tax identification number (TIN).
- Number of days that the employee has remained on leave.
- Trading group at work, as well as their working status.
- The worker’s contract rate key.
- Number of hours worked daily.
- AT and EP heading.
- Number of days the worker is unfit.
- Number of days on maternity leave.
- AT and EP heading for IT/maternity.
- Basis of contribution by AT & EP/maternity.
- Date of grant of subsidy/reduction.
- We enter the corresponding key to the special situation of the worker.
- The boxes of the professional category and weary days are not completed in the general scheme.
- Surname and name of the worker.
IMPORTANT!
A) Considerations on the Completion of TC2
- You must record the workers by increasing the worker’s membership number. The province code is part of the membership number and, therefore, must be taken into account when ordering workers at TC2.
- When there are workers in the same TC2 groups affected by different collective agreements, they will interact under each agreement and, within it, by creating a membership number for each page break code change in the collective agreement, so that workers affected by different collective agreements never interact on the same page of TC2.
- When filling in the box next to the name, write in capital letters the first two letters of the surname, the first two letters of the second surname, and the first letter of the name.
B) Considerations Relating to the Completion of TC1
· General Contingencies:The percentages applied arise from the sum of the percentage of the company and workers. Related accidents and occupational diseases: For these contingencies listed only the company, the percentages are the entries of the risk of the statement (IT and IMS) and applied on the partial sums of each section. · Other contributions: The rates applicable for rates Unemployment, Wage Guarantee Fund and Training arise from the sum of the percentages for the company and workers.
tma 7: likidaciÓn and ingrso d ls cotizacions to sguridad social.1. ingrso d ls d la sguridad social contributions. obliga2 stan régimn trading at the sguridad gnral social d to2 ls ls trabajadors k emprsarios and active x ralicn ajna account. the emprsario dscontará their trabajadors, Enl acrls efctivas ls momnto d rtribucions the axtación kl Dyos corrsponda each 1, and his own and ingrsará ls ls ls d their trabajadors in the sguridad d tsorrías trritorials social, or financial institution authorized cualkier cm xa act rcaudadora office, dntro dl d Ms next time your dvngo.sil emprsario incumpll xal d ls ingrso quotas and, where appropriate, the prsntación d solicitadol oxt1 April documntos without delay, suppose k t is the 1st offense pnalizada with dífrnts rcargos.así same stan obliga2 to emprsarios ls income tax on account rtnr dl 1s dtrmina2 xcntajs when dl rndimientos meet work or prstacions x sguridad account the social d, x ejmplo: inability tmxal.así pus emprsarios ls an d dscontar and agencies likidar with ls ls corrspondients x concptos siguients: · régimn gnral d cotizacions to the social sguridad. · rtncions to account irpf.xa likidar and ingrsar dl ls s shares ncsario cumplimntar the 1st srie d imprsos whose funcions s discussed in st tma. 2.documntos d contribution to the social sguridad.likidación and the shares dbid ingrso d ls x emprsarios and Staff at the régimn gnral d s social sguridad out yevan quote mdiantl documnto d, k d ls modls consists tc2, tc2 tci and abrviado, tc1 modload inclui2 enl, enl ka dtayan then s xa ordn its logical cumplimnto. likidación in the shares ingrso d ls priodicidad mnsual tien. modload tc2. rlación s is the nominal d d d 1A emprsa ls trabajadors with bass d ys prsntará quote, along withthe modload tc1, unless the quota likidación corrsponda ys emprsarios aya efctuado with payment antrioridadl d ls d ls trabajadors fees, includes, in vz, the rlación d trabajadors with drxo to increases / st rducción.no s cumplimntará modload when, instead, dba cumplimntarsl tc2 abrviado including tc1 modload enl. modload tc1. Boltin in st where s d s rfljan trading shares corrspondients ls to ls emprsa and trabajadors. dixas shares calculated conjuntamnt s ys dtrminanl imxt to documnto consists ingrsar.cada modload dl d 4 ejmplarsWhen hired emprsa tien accidnts the cobrtura d ls d ls enfrmdads profsionals work with the 1st employer mutual privada.si the cobrtura d stas contingncias stuvis d concrtada withthe National Institute of Social sguridad INSS, s 3 ejmplars.e1 ingrso dbn prsntar d ls rsultants s shares in efctuará authorized banking entidads dntro ls dl ms following the corrsponda k likidación on behalf d the d the sguridad gnral tsorría social entidads entrgarán cm stas emprsario 1 invoice to ejmplar syado.si cumpln s no deadlines d ls prsntación, s apply puedn go rcargos k d 5 to 20% d ls d ls duplica2 cuotas.ls documntos d an d quote consrvars dbidamnt arxiva2 and clasifica2, together with copies ls d ls d rcibos wages, for 1 d priodo least 4 years. modload ” tc2 abrviado “including tc1 modload enl. prsntar st e1 emprsario dbrá when imprso s ls dn siguients circumstances: a) corrsponda to 1 code d d trading account with 1 dl régimn gnral high durantl single worker priodo d likidación.b) e1 priodo d likidación UNDERSTAND U.S. 1 solo ms.c) the nanny not only employee suffered rlacionado variacions durantl priodo d d likidación trading group enl, enl enl type d contract or item D at and ep. / / e1 only 1 contract worker with d rlacionado work drxo to bnficio in the sguridad d ls social contributions, not in a position d s durantl RISG pregnancy priodo d enl dscanso x matrnidada. rlaciÓn nominal d trabajadors. modload tc2. trabajadors d the nominal rlación stá tc2 divided into 3 parts. 1. idntificativos data. ls aparcn data rlativos to emprsa yl dl convnio colctivo code to acogi2 stan k ls trabajadors, emprsario the idntificación dl, l has d d code contribution to the social sguridad, l trabajadors numro d, l priodo d likidación, l type d likidación ( 000 corrspond code likidación to normal), l d numro expdient, where appropriate, and cml numro d pages yl ordn my + d ls. 2.cuerpo cntral. s rfljan data d ls ls trabajadors high in emprsa durantl priodo d likidación.ls dl casiyas Primroses cntral corrspondn body to trabajadors ls idntificación d, s DCIR, apyi2 name numro idntificador d d prsna numro physical and affiliation to social sguridad . rstants ls ls casiyas corrspondn data to each worker d d contribution to ks ms enl rfier the Latter likidación.ls + 4 ls casiyas corrspondients grouped columns to dduccions or compnsacions, numro d days, clav, and fxa imxt k ls rfljar amounts sirvn xa d ls x ls compnsacions in régimn d prstacions satisfxas payment dlgado, ls dduccions x dduccions d bonificacions and fees practicabls cm dtrminadas contratacions d d conscuencia work and other bnficio cm cualkier Applicable to ls ls boltins d quota cotización.s means xks ls bonificacions share producn d emprsario not dl worker on the share, and both puedn comprndr comuns and contingncias ls ls profsionals cm dsmplo d, d wage guarantee fund and training profsional.ls rduccions d s share puedn produce both rspcto dl emprsario cm dl worker, pro SoLaMnT x contingncias comuns.3.part infrior. e1 foot documnto RCOG ls dl casiyas dstino the sum d ls d ls imxts bass, srvirán us xa k confccionarl modload tc1 and dduccions cm spacing and libr compnsacions and xa syos fxadors d d the rcaudadora office emprsa