We would like to share with you the questions and answers we have exchanged with Social Security regarding the calculation of Contribution Bases and Solidarity.
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1.- Solidarity Contribution when there are Vacations that concur with Active Days
Question: An employee's contract ends on January 12, 2025, and they have 9 vacation days extending until January 21, 2025. At the same time, the employee returns to the company on January 13, 2025. How is the Solidarity Contribution calculated? By Contribution Period? By Contract? Where should it be reported?
Answer: The additional Solidarity Contribution is monthly. In this case, every contract and vacation (VND) must be considered. When L00 and L13 are in the same contribution period, it doesn't matter where to inform them—L00, L13, or both—but only in the first segment of the contribution period. In this scenario, solidarity contribution data for January would be sent in L00, L13, or distributed in both.
2.- Solidarity and sickness in the first segment to be reported
Question: Employees that have sickness at the beginning of the period to be reported, and after they return to work. We understand that even knowing that solidarity contribution is reached at the en of the period, solidarity concepts should be reported in the first segment, and in this case, it would be in the sickness segment. Is that correct?
Answer: Yes, Additional Solidarity contribution should be reported in the first segment that is included for the contribution period. In this case, they will be sent in the first segment with Sickness.
3.- Solidarity and sickness for the whole month
Question: An employee with a monthly salary of 5500 Euros is sick for the entire month. They have a sickness allowance improvement up to those 5500 Euros.
We understand that since the IT improvement is not subject to contributions, there is no solidarity calculation.
Answer: That's correct. No solidarity contribution will apply when an employee is sick the whole month.
TRLGSS. ART. 19 bis. ADDITIONAL SOLIDARITY CONTRIBUTION.
Benefit improvements: The additional solidarity contribution must be applied to the amount of remuneration that companies pay to employees as benefit improvements, excluding Temporary Disability, when such improvements would have implied a contribution base higher than the maximum. However, the amount of remuneration that the employee receives as improvements during the special situation in question and that has been integrated into the contribution base for the months that serve as a reference for calculating the contribution base during said special situation must not be included in the calculation of the solidarity contribution.
4.- Where to add solidarity contribution information in a period with changes
Question: There is a question regarding the solidarity contribution calculation. In RED 07/24, we have the definition of concepts 497, 498, and 499, and it is indicated that all of them should be reported in the first segment.
Regarding this, we have doubts because we calculate by segments, and there would be a problem:
- In cases of CCC changes in the middle of the month, we would have these concepts reported in the first segment of each CCC and not just in the first segment of the month. We understand that this is correct, as it is a new "company," even if it is within the same client.
- In cases where the employee has a contract change, a new relationship with the SS, but no CCC changes, should the concepts be reported in the first segment of the month or the first segment of each relationship with the SS?
We need to be completely clear about this. Is it only the first segment reported by CCC? There are many cases where the contribution rates can change, which forces us to separate the payroll calculation by segments.
Answer:
- Each CCC is treated independently, so it would be necessary to send these concepts in the first segment of each liquidation.
- In the first segment of the liquidation period, regardless of whether the excess was produced by the earnings accrued in the second employment relationship.
Is it only the first segment reported by CCC? Yes, there are many cases where the contribution rates can change, which forces us to separate the payroll calculation by segments.
The additional solidarity contribution is monthly, so it is not subject to the conditions of a specific segment. However, for technical reasons, it must be reflected in the first segment of the liquidation.
