Developed the regulation for the additional solidarity contribution

Spain - 

Approved a modification of the general Social Security collection and contribution regulations, which most notable novelty is the development of the so-called solidarity contribution that will come into force on 1st January 2025

The modification of the general regulations for collection and contributions of Social Security has been published, through Royal Decree 322/2024, of 26th March.

Specifically, is developed the additional solidarity contribution that will come into force on January 1st 2025. As we reported in March 2023, as of January 1st 2025, contributions must be made for the salaries of employees that exceed the maximum contribution bases. The most relevant aspects of this development are the following:

  • The contribution will be applied to the resulting difference between the amount of the maximum contribution base for common contingencies applicable and the amount of the contribution base higher than that which, in accordance with the provisions of article 147 of the General Security Law Social would have corresponded to them if that maximum base did not exist.
  • The distribution of the type of contribution for solidarity between company and employee will maintain the same proportion as the distribution of the type of contribution for common contingencies.
  • The regulatory deadline for payment of the additional solidarity contribution will end on the last day of the month following that in which the remuneration must be paid.
  • Companies must communicate by electronic means to the General Treasury of Social Security (TGSS) the identifying data of the employees affected by this additional contribution, as well as the period in which the remuneration must be paid, the amount of the remuneration that determine a contribution base that exceeds the maximum applicable contribution base and the amount of the contribution bases included between the maximum base and that determined by the remunerations computable for these purposes.

The regulation also modifies the rules regarding the fractionation of the reimbursement of unduly received benefits or the information obligations of financial entities, among others.

Finally, a new deadline is established until 30th June 2024 for the self-employed who are registered in certain Social Security regimes, for the communication by electronic means to the TGSS of certain data that they must provide in the registration application (those listed in paragraphs 1st to 8th of article 30.2.b) of the General Regulation on company registration and affiliation, registrations, cancellations and variations of employee data in Social Security) and that had not communicated said data with prior to 1st November 1 2023.