If you are self-employed you should already know: it is essential to be aware of all the tax liabilities that apply in each particular case so that you do not face problems in the future. If you have Social Security debts, then this article will be of particular interest to you. Below we will go through the step-by-step procedure you need to follow to get up to date with your tax obligations.
One of the main reasons that self-employed people often find themselves in debt to Social Security is because they have to pay contributions themselves month by month. When they do so, they can (and often do) make mistakes, often through ignorance, which result in amounts not being paid on time.
That is why we have developed this guide where we will explore the subject in depth, so that you can understand how to react to social security debts, starting by checking whether you have them and then acting on the information you receive. Keep in mind that keeping up to date will be crucial to avoid the penalties that apply to debtors.
Read on and find out all the details.
How can I check my Social Security debts?
You can now access the E-Office not only to check your debts, but also to carry out other procedures with the RETA. To check the status of your self-employed account, you must have an affiliation number, i.e. a contribution account code, or a NAF. If you wish to view the information, you must also have registered with Import@ss, the portal of the General Treasury of Social Security. With this user created, you will be able to consult your debt.
Once logged in, you must choose the procedure you wish to carry out and the authentication you wish to use: text message to your mobile phone, pin code, digital certificate or by entering your username and password. Remember that if you use your mobile phone number to receive the message, you must have it registered with the TGSS. If you choose to log in with your digital certificate, you must have it installed on the computer from which you are making the query.
Bear in mind that, as the self-employed contribution is deducted on the 26th of each month, if you want to know the status of your debt for the current month, you will have to check after that date. On previous days, you will only see the amounts you have outstanding or to be settled.
The payment of debts can be done virtually through a card payment. In this way you can pay all your claims and debt settlements.
A labour advisor can take care of all these formalities and tell you clearly if you are up to date or if there is a debt, see what kind of deferrals you can request to pay it and help you to process them.
Can debts be deferred?
As mentioned above, it is essential to know and keep up to date with all the payments due to Social Security. On the one hand, because it is what we must do to fulfill our obligations as citizens, but also because it will allow us to find out whether it is possible to defer the amounts owed or not. To do so, a number of conditions must be met:
- The debts that can be deferred with the quotas or debts that apply to economic benefits deriving from accidents at work and occupational illnesses that have been contracted due to a lack of occupational health and safety measures will be those that are fully guaranteed by a guarantee.
- These debts may be deferred for a maximum of five years and, during this time, the body may consider the citizen to be up to date, paralysing the collection procedure.
- The application for deferment of payment must be submitted, form TC 17/10, which details the amount of the debt, the circumstances leading to the deferment, the payment schedule and the deferment schedule.
- Form TC 17/11 must also be submitted, which recognises Social Security debts. It must be accompanied by form TC 17/11 for acknowledgement of Social Security debts, the TC form for non-deferrable settlement, the TC form for deferrable settlement, the TC-2 for a nominal list of the company’s employees and other documentation that may be requested if the situation so requires.
The request for deferral can be made in several ways
- Online, in the Social Security payment deferral service with username and password.
- In person at the Provincial Directorate of the Social Security General Treasury, the Social Security Administration or the Social Security Executive Collection Unit. It can also be done at post offices or other administrative bodies of the General State Administration.
More procedures you can carry out
In addition to finding out the status of your debt, there are other procedures that you can carry out using the virtual mode from the E-Office:
- You can receive documents with debt information, their deadlines and reference numbers and even filter or select the obligations you need to see on the payment receipt (if you don’t want to make full deposits).
- You will also be able to consult the bank information that is necessary to make the payment both online and over the counter or at ATMs.
- Receive both proof of debt cancellation and proof that there are no outstanding settlements.
- If there is a catastrophic situation, you will be able to apply for a fee exemption or moratorium.
- Obtain the report that is required to apply for any aid or subsidy and that shows the lack of debts.
- Apply for subsidies.
Now you know how to avoid surcharges for delays, fines or infringements with Social Security and you understand that paying the RETA contribution is what will allow you to access all the state aid to which you are entitled. Knowing and taking charge of your debts as a self-employed person is the key to the best management of your finances.
If you have any doubts or need advice, we solve and manage any type of tax, labour, commercial and legal procedures as a self-employed, small or medium-sized company, do not hesitate to contact us. We are the only law firm that covers all your needs with commitment, dedication and energy.