End of Surcharge unique bonuses and social security
Dear customer,
Firstly suppression for companies implementing nearly all reductions in Social Security payments for hiring, job retention or promotion of self-employment and, where appropriate, joint collection fees, which are being applied to 15 July 2012, by virtue of any rule in force or repealed, in which they were established. This measure will apply to bonuses earned in fees from the month of August 2012.
Major bonuses that keep are:
those provided for in the employment contract for an indefinite period of support for entrepreneurs
people with disabilities
existing youth constituted as autonomous in the cases provided
for those who are hired to replace those affected by domestic violence
and hired to replace workers during their period of maternity, adoption and foster care.
Second, and as a remarkable, progressive disappear surcharges for unpaid Social Security, 3%, 5% and 10%, and fixed charges only 20% when the statutory deadline passed for paying established fees Social Security income are not the same but the documents were filed within the time of quotation. Attention because of delays in the payment of assessments.
Finally, it is expected in the absence of specific development, increased by 5% of the maximum contribution base for Social Security for workers through the State Budget for 2013 and 2014, which will in certain cases one much higher cost of trading. It is also planned 1% increase in the minimum contribution base for self-employed.
Gabinet d’Assessorament Fiscal I Comptable, GAFIC, S.L.P.
www.gafic.com
Asesoría integral para su empresa
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