MORATORIUM OF QUOTAS FOR COMPANIES AND SELF-EMPLOYED

The General Treasury of the Social Security has reflected in a bulletin various clarifications on the latest measures taken in the current situation of state of alarm.

Application of the moratorium on quotas for companies
A few days ago, a Ministerial Order established the 12 sectors that can apply for the moratorium on social security contributions. Following the publication, the TGSS clarifies certain questions by providing further information on the specifications for companies to apply for from 1 May:
these applications will be submitted exclusively through the RED System; that is, a means through which companies and the TGSS interact for the exchange of documents and information;
to be able to identify the CCC (Contribution Account Codes) and settlement periods for which the moratorium is requested, a change has been introduced in the functionality: ”Annotation of Collective Agreements in CC”, which is now called ”Annotation of the Cause of Peculiarities of Contribution in CC”;
to be able to request the moratorium in the initial template you have to select the option ”Annotación moratoria COVID-19” and fill in the necessary fields;
you must send a request for each different CCC for which you wish to access the moratorium on the payment of Social Security contributions.
Application of the moratorium on quotas for the self-employed
applications for the reduced base for the self-employed who are in a situation of pluriactivity will have to be presented via the RED System;
as for the moratorium, it will be requested through the service called ”Solicitud Moratoria COVID 19 o de base reducida por pluriactividad RETA”.