This commentary contains a brief description of the key elements of Royal Decree 708/2015, of July 24, 2015 amending various general social security regulations for the application and amendment of Law 34/2014 on measures regarding the assessment and payment of social security contributions, and amending other legal provisions, published on July 25, 2015 in the Official State Gazette.
Among the new legislation ushered in by this royal decree are the implementation of the direct assessment system for contributions and amendments to the regulations on social security matters mentioned below.
1. General regulations on the registration and listing of companies for social security purposes, applications for inclusions and removals of workers and changes to workers’ particulars in the social security system, approved by Royal Decree 84/1996, of January 26, 1996 (RGIASS)
2. General regulations on contributions and assessment of other social security rights approved by Royal Decree 2064/1995, of December 22, 1995 (RGCSS)
3. General regulations on social security revenues, approved by Royal Decree 1415/2004, of June 11, 2004 (RGRSS)