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- Title
INCREMENTO DE LAS CARGAS SOCIALES PARA GARANTIZAR LA SOSTENIBILIDAD DEL SISTEMA DE SEGURIDAD SOCIAL.
- Authors
BUJÁN BRUNET, MIGUEL ÁNGEL
- Abstract
Recent Royal Decree 637/2014, of 25 July, which amends article 23 of the General Regulation on contributions and liquidations of Social Security rights, approved by Royal Decree 2064/1995, of 22 December, culminates a legislative procedure commenced in July 2012 which broadens the concepts to be included in the contribution base for Social Security purposes. The confessed objective of the legal amendments which will be referred to hereupon is to guarantee the sustainability of the Social Security system by means of incorporating to the contribution base certain concepts, which were previously excluded. Regarding contributions collection, the circle will be closed with the Law on direct liquidation of the Social Security contributions to companies directly by Social Security authorities. This Law is still a bill, authorized by the Board of Ministries on 1 August 2014. The most relevant effects to employers in Spain are, on the one hand, the rise in the social charges regarding those employees who do not reach the maximum contribution base for Social Security purposes (during 2014 is equivalent to € 3,597 on a monthly basis), and on the other hand, an administrative effort to meet the demanding req- uisites of the Social Security authorities on communication and infor- mation regarding remunerations.
- Subjects
SPAIN; SOCIAL security laws; SOCIAL security taxes -- Law &; legislation; LEGAL status of social security beneficiaries; EMPLOYEE benefit laws; INCOME tax laws; LABOR laws
- Publication
Actualidad Jurídica (1578-956X), 2014, Issue 38, p119
- ISSN
1578-956X
- Publication type
Article