Obligación de cotizar a la Seguridad Social

Today we wanted to address an issue as important as the obligation to quote social security,with particular emphasis on an issue that raises doubts such as when this obligation is born and terminated for taxpayers.

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New labour and social security measures.

When should social security be quoted?

The obligation to quote social security begins when a worker starts his or her workactivity, regardless of wither starting an activity on his own or as an employed person. Thus, the contribution arises when the requirements that determine the inclusion in one of the regimes established in the corresponding system are given.

The obligation to quote Social Security it is maintained throughout the working periodin which a worker is active, even when the requirements of registration, affiliation, discharge and without prejudice to the four-year requirement for the requirement of non-compliance obligations have been breached.

It will also be mandatory to quote Social Security when a worker is in one of the following circumstances:

  • Temporary disability.
  • Maternity or paternity leave.
  • Risk during pregnancy or breastfeeding.
  • Trial periods.
  • Performance of public duties.
  • Exercise of union representation charges.
  • Permits and licenses that do not result in leave at work.
  • Special conventions.
  • Contributory or welfare unemployment.
  • In cases that lay down the regulatory rules for each regime.

In the case of a person debtor who had complied within the time limit with the obligations inmatters of settlement of assessments, without having made his income within the regulatory period, or where he had issued a debt claim or settlement act against him, the General Treasury of Social Security may only demand such debt from another jointly and severally liable by claiming debt by referral.

Other than that, the Labour and Social Security Inspection may also require thedebt, by means of a liquidation act, without prejudice to the precautionary measures that may be taken on its assets, at any time, to ensure the collection of the debt.

Obligación de cotizar a la Seguridad Social

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An observatory is set up to combat Social Security fraud.

When does the obligation to quote Social Security end?

The obligation to quote Social Security ends with the cessation of work,provided that the job loss has been communicated within the deadlines and in the correct way according to the requirements established in the law to the General Treasury of Social Security.

If this is not the case, the obligation to quote will remain until the General Treasury of Social Security knows the dismissal of the worker who originated its inclusion in the Social Security Scheme.

Deadline for payment of social security fees

The period for requiring payment of fees due to Social Security, prescribed at four years, from the date on which they were required to be paid, as provided for in Article 21 of Royal Legislative Decree 1/1994 of 20 June.

The only exception would be if the limitation period is interrupted by ordinary reasons, by administrative action carried out with formal knowledge of the person responsible for the payment and, in particular, by his administrative claim by claiming debt or settlement minutes.

Obligación de cotizar a la Seguridad Social


After reviewing the cases in which it is mandatory to quote Social Security, aswell as situations in which a worker can stop trading, we hope to have solved any doubts you had about it. Otherwise, don’t hesitate to contact
AYCE Laborytax’s team
of job advisors to let you know everything you need to know.