## [Labour Commentary 6-2014](/en_GB/new/labour-commentary-6-2014) # Labour Commentary 6-2014 05 / 19 / 2014 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/labour-commentary-6-2014) - []() - []() [Download Labour Commentary 6-2014 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Labour-Commentary-6-2014_1.pdf) Previous Next Decision of May 6, 2014, by the Social Security General Treasury, authorizing a further extension to the deadline for payment of contributions in respect of the new items and amounts to be included in the contribution base In its Decision of May 6, 2014 (Official State Gazette of May 15), the Social Security General Treasury extended, until July 31, 2014, the deadline in order to be able to make contributions and adjustments, without surcharges, in respect of the new items to be included in the contribution base, under the new wording of article 109 of the General Social Security Law, which entered into force with the publication of Royal Decree-Law 16/2013, of December 20, 2013. Specifically, the above Decision by the Social Security General Treasury justifies the decision to extend the deadline for payment of those contributions on the basis that the circumstances that gave rise to the first decision of January 23, 2014, which granted a deadline for adjustment until May 31, 2014, remain in place and, in particular, given that: - There has been a delay in the procedure on the implementing regulations for the new wording of article 109 of the Social Security General Law.  - The aim is to facilitate the calculation and payment of the contribution in respect of the first monthly payments affected by the amendment of Royal Decree-Law 16/2013, of December 20, 2013. ### Contact ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/rosa_zarza_jimeno_en_20260421.jpg?itok=0QlHE48p) [Rosa Zarza](/en_GB/team/rosa-zarza-jimeno) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Labor and Employment ](/en_GB/services/labor-and-employment) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/4885?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/4885?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/4885?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/4885?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/4885?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/4885?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine