Regulations governing the procedure for collection of contributions and the CASS
Posted by Manuel Casal | Section Regulations
The Government approved (BOPA 9/22) the Regulations governing the procedure for collection of contributions and regulating aspects concerning the levy and collection of resources from the social security system, in development of forecasts of second and third chapters of Title II of the second book of the Law 17/2008 of 3 October of social security .
The Regulation introduces the percentage contribution that, in general, going from 18% to 20%. This difference includes the overall increase of 2% provided in Law 17/2008 of the Social Security and is used in full to the branch of retirement, divide by 1.5% by the employer and a 0 , 5% by the employee. The contribution of the people performing an activity on their own also corresponds to 20%, but in this case, applied on the overall average monthly salary contributed by all salaried people in the Andorran Social Security.
The minimum contribution base for rights to open system of social security coverage is for the salaried people, the official monthly minimum wage and those who receive lower wages can complement your office, your contribution to reach the basis of that amount. This possibility was not covered by previous legislation that enhances complement this voluntary contribution by the group of employees who were in this situation and, therefore, left them without coverage.
The contributions of the special arrangements, the Government is responsible for overall contribution to the branch of the orphans of father and mother and those of the guardianship or custody of which is entrusted to the State. In this case, the contribution rate is 10%.
Coverage of people admitted into the prison was resolved, before the entry into force of the current regulations by hiring a private insurance policy by the State. With the new rules, the coverage of this group is solved by the contribution to the Andorran Social Security by the Government an amount equal to the minimum monthly wage. In the case of those inmates who carry out paid work, listed in the wage they receive compensation for this activity when it is below the minimum monthly salary, listing complements the Government of the difference.
The contribution base for those who wish to voluntarily contribute to the retirement branch corresponds to the official monthly minimum wage and the percentage contribution is only intended for the branch of retirement, ie 10% of the contribution base. With the previous rules that possibility did not exist for employees and, in the case of persons performing an activity on their own, had to contribute the full share of social security of their base salary, that is, aimed at both the branch disease, as intended in the branch of retirement.
The social security contributions are paid within fifteen calendar days following the expiration of ten days as opposed to following the rules stated above.
Full text:
Decree approving the regulation of the procedure for collection of contributions and social security
The second and third chapters of Title II of Book Second of the Law 17/2008, October 3, Social Security regulates aspects related to the levy and collection of resources from the Social Security system.
The administrative procedures relating to the levy and collection must be established by regulation.
The Regulations governing the procedure for collection of contributions and Social Security is divided into four titles: Title I developed general rules regarding the obligation and the dynamics of trading; Titles II and III refer to the contribution to the general and special regimes, respectively, and Title IV develops the aspects relating to the collection.
A proposal of the Minister of Health, Labour and Welfare, the Government at its meeting of 10 February 2010, approved the decree.
Sole Article
The Regulations governing the procedure for collection of contributions and Social Security, which comes into force the day after being published in the Official Gazette of the Principality of Andorra, notwithstanding negative effects from the entry into force of Law 17/2008, October 3, Social Security, for whatever is favorable to policyholders.
Regulations governing the procedure for collection of contributions and
Title I Rules
Chapter One. General Rules
Article 1 Object
This regulation governs the procedures for the levy and collection provided in the second and third chapters of Title II of Book Second of the Law 17/2008, October 3, Social Security.
Article 2 Compulsory contributions
1. Are required to pay into Social Security all persons, whether natural or legal, who are within the scope of application of the Social Security Act.
2. Entire agreement is void by which a person assumes the obligation to pay all or part share price, which corresponds to another person must, like any kind of waiver concerning rights and obligations in this matter.
Chapter Two. Dynamics of the obligation to contribute
Article 3 Birth
1. The obligation to contribute arises with the onset of wage labor, the professional self, the situation regarding the activity of people leading to their inclusion in the scope of the special arrangements or the beginning of a perceived benefit.
2. The request for registration with some of the social security schemes imply the beginning of the obligation to contribute. Presumably, the beginning of this situation, corresponding to those described in the previous paragraph, is from the date of entry of the request, without prejudice, if any, may be rejected.
Article 4 Duration of the obligation to contribute
1. The obligation to contribute is maintained throughout the period of employees providing services to a company, do an activity for themselves and carry out their economic activity, are included within the various special schemes, or which pensioned receive a pension benefit or the Social Security system.
2. The obligation to contribute ended when the employment contract is suspended, provided that not involving the perception of a benefit or pension from the Social Security system or in the case of persons interned in penitentiaries.
Article 5 Termination of the obligation to contribute
1. The obligation to contribute terminated with the termination of employment, economic activity for themselves or the situation that determines the birth and survival of the obligation to contribute, if you contact the floor in the time and manner established.
2. In cases where not to request the floor, and later formulates a model or set of different means, or has been processed automatically or upon request of the salaried person, the obligation to contribute no extinct until it solves the corresponding file.
3. The request and the recognition of the low does not obliterate the obligation to contribute if the situation continues in force that determines this requirement.
Article 6 Proof of birth or otherwise the termination of the obligation to contribute
1. Interested parties may try, in any means allowed by law, which began the situation involving the obligation to contribute on the date notified to request discharge or termination of the situation that determines 'obligation to contribute was held on another date, the effect of extinguishing the obligation to contribute.
2. The file that is processed in relation to the modification date of high or low of the insured are resolved regarding the refund of fees that are improperly admitted or reimbursement of benefits wrongly paid in accordance with the implementing regulations.
Chapter Three. Content of the obligation to contribute
Article 7 Payment of fees
1. The payment of fees, arising from the obligation to contribute, involves transactions and other events to determine the fees to be paid to the Andorran Social Security and, if appropriate, surcharges and interests through the application of a percentage contribution rate called for a quantity called contribution base, corresponding to subjects who have the obligation to contribute for the period payable. The contribution base varies depending on the subject of the quotation.
2. The settlement period of assessment refers to the monthly natural, complete and matured, which corresponds to the accrual, regardless of the dues has been made within the same period or other period different from s 'established for this purpose.
3. The settlement of the contributions made by signing and presentation by the subjects responsible for the obligation to contribute, the contribution of approved documents to that effect by the Andorran Social Security. These documents may be issued in electronic format.
4. The presentation of the document is mandatory contribution, although no payment is done by.
Chapter four. Responsible for paying
Article 8 liable
1. They are responsible for fulfilling the obligation to contribute the natural or legal persons or entities without personality, to which the law imposes an obligation directly on your income, and more, which are responsible for caring, subsidiaries or successors mortis cause.
2. When the Andorran Social Security appreciates the concurrence of a responsible caring, subsidiary or mortis causa on a subject hitherto listed as responsible, this responsibility and declares n'exigeix payment.
Article 9 Managers solidarity
1. When there are events, business and legal acts that determine the joint responsibility of several people can be directed against any debt or claim against any of them.
2. The procedure followed recaptatori solidarity against a charge not suspended or makes it impossible to go against each other, to total extinction debt.
Article 10 Managers subsidiary
When there are events, business and legal acts that determine the secondary liability of a person, once ascertained the insolvency of the principal debtor can make a claim against the responsible subsidiary debt.
Article 11 Successors mortis causa
The heirs of the person responsible for payment of the debt to Social Security, from the express or tacit acceptance of the inheritance, responds jointly with the payment of inheritance and property with their own heritage, but to accept the benefit of inventory in this case, just respond with the assets of the heritage that have been foreclosed.
Chapter five. Payment
Subject to Article 12 entitled to payment
Are entitled to the payment of debts to the Andorran Social Security, mainly the subjects responsible for payment, and any person, or have no interest in fulfilling the obligation.
Article 13 Procedure for payment
1. The payment of the contribution must be made directly to the banks of the Principality, by income, debit or bank transfer.
2. The Andorran Social Security may authorize another method of payment.
Article 14 Effect of payment
Payment only occurs extintius and liberating effects that are typical when performing for the entire debt.
Article 15 Deferral of payments
1. The Andorran Social Security may grant postponements for payment of contributions and other debts to the Social Security if the subjects responsible for payment request.
May be subject to any postponement of debt subject to Social Security tax payments.
2. The request for postponement must include reference to all the debts in ajornables when formalizing, whatever its legal nature, including penalties and interest, costs and expenses of any required .
The request must also contain the required data to identify the debtor, home for the purpose of sending notifications, the reasons that cause the application, and the term and maturity that is often • seeking.
The request for postponement does not suspend the procedure recaptatori.
3. The granting of deferral gives rise to the accrual of interest that is payable from the resolution granting agrees to the payment date, in accordance with the legal interest of money.
4. In case of breach of conditions or postponement of payments, the collection procedure continues.
Article 16 Prescription
1. The obligation to pay Social Security contributions, and the charges, prescribed after five years, counting from the date of regular payment period expires.
2. The right to a refund of overpaid contributions expires after five years from the day following admission.
3. The prescription is declared officially at any time of the procedure recaptatori.
4. The limitation period is interrupted by ordinary causes, and in any case, for the following reasons:
a. For any action of the person responsible for payment or recognition for leading the extinction debt.
b. For any action of the Andorran Social Security done with formal knowledge of the person responsible for payment which has as its purpose the recognition, standardization, testing, insurance, settlement or collection.
c. For filing an administrative appeal or judicial.
Article 17 Obligation of information
Any person or entity has an obligation to collaborate with the Andorran Social Security and provide you any information that may be useful for tax payments, within the legislative framework in force.
Title II. Contribution to the general scheme
Chapter One. Contribution to the overall branch
Article 18 Base contribution of employees
1. The contribution base of employees consists of the total wages, whether in cash or in kind. The overall wage is the remuneration that the company delivers to the salaried person in exchange for their services, including accessories, bonuses, the bonuses and other payments in kind, according to the definition of wages established by legislation labor.
Also included in this base compensation and receipts and any other remuneration, on a monthly basis, the person entitled to receive wage or indeed perceived, by reason of the work carried out.
2. Do not count on the contribution base the following amounts:
a) The customer tips or gratuities, allowances and travel expenses.
b) liberalitats companies.
c) Participation in the financing for the company to a supplementary retirement plan for public or private sector wage of the person's perception of the benefits or performance of this plan.
Article 19 Base price in the event of receipt of wages below the official minimum. Formal obligations
1. The contribution base wage for a person with a salary lower than global official minimum monthly wage, provided that it is not included in the scope of the special arrangements provided for in Article 224 of the Social Security Act, is composed of the salary is actually receiving more add up to the official monthly minimum wage.
2. The salaried person who is in this case is obliged to submit the document contributions and payment of contributions to complement the corresponding salary.
3. The salaried person who by reason of the different contributions from your wages is entitled to the benefits of the branch generally is not subject to the obligation to supplement the contribution although his salary is lower than the official minimum monthly wage.
4. If the wage working for several employers, taking into account all wages listed on the Andorran Social Security to consider whether the amount of wages is lower than the official minimum monthly wage, and those corresponding to the complement.
Article 20 Contribution of the beneficiaries of an economic benefit of the general branch
Not compulsory contributions in the event of a perceived benefit in a lump sum.
Article 21 Effects of non-payment of contributions
1. The lack of dues of employees does not involve the loss of the rights of the general features of the branch, provided that the employer has submitted the quotation document or the person certifying the status of salaried employee, your salary and the identity of the employer.
2. The Andorran Social Security the payment of benefits, notwithstanding the substitution corresponding to repeat the employer responsible.
Title III. Contributions to special schemes
Article 22 Orphans of father and mother and others from the guardianship or custody which is entrusted to the State
1. The liable to pay the entire contribution is the government.
The obligation to contribute only refers to the corresponding contribution to the general branch.
2. The contribution base corresponding to the official monthly minimum wage.
3. The contribution rate is 10%.
4. The contribution is to apply to the base price of the share.
5. Payment is made through the payment of the amount required to make contributions.
6. The payments must be paid within thirty calendar days following the expiration of the period of liquidation.
Article 23 Persons interned in penitentiaries
1. The liable to pay the entire contribution is the government, but these people work as wage earners within the prison establishment.
The obligation to contribute generally refers to the branch and the branch of retirement.
2. The contribution base corresponding to the official monthly minimum wage.
3. The contribution rates are as follows:
Percentage
Branch general 10%
Branch of retirement 10%
4. The contribution is to apply to the base price of the share.
5. Payment is made through the payment of the amount required to make contributions.
6. When these people work as salaried people, the price is governed by the general system of employees taking into account that, if the services are carried out within or outside the prison establishment, and the wages received by such person is less than the minimum monthly wage, the government must supplement the payment of contributions to the minimum monthly wage in accordance with the procedure described in this rule.
7. The payments must be paid within thirty calendar days following the expiration of the period of liquidation.
Article 24 Persons insured in the voluntary retirement of branch
1. These people can only contribute to the branch of retirement.
2. The contribution base corresponding to the official monthly minimum wage.
3. The contribution rate is 10%.
4. The contribution is to apply to the base price of the share.
5. Payment is made through the payment of the amount required to make contributions.
6. The payments must be paid within fifteen calendar days following the expiration of the period of liquidation.
Article 25 salaried people are paid a salary less than the minimum wage are insured and indirect
1. If these people want to assume themselves the payment of a supplement to retirement contributions to the branch are required to submit the declaration form and payment.
2. The base price for this add corresponds to the official monthly minimum wage.
3. The payments must be paid within fifteen calendar days following the expiration of the period of liquidation.
Article 26 People prejubilades
1. Subject to the obligation to contribute as much as people prejubilades companies account for which they worked.
2. The contribution base for both the general and branch to branch of retirement, is constituted by a fixed amount regularly paid in respect of early retirement.
3. The price includes two contributions:
- The contribution of the company.
- The contribution of the person prejubilada.
4. The company deducted the person prejubilada, when do you pay the amount received in respect of retirement, the contribution corresponding to the person prejubilada and entered in its entirety, both their own contributions as of prejubilades people.
When the person receives a fixed amount periodically prejubilada below the official minimum monthly wage, the contribution base corresponding to the official minimum monthly wage.
This add-on has to pay the person prejubilada, except to carry out, in addition, any activity that is secured indirectly.
5. The payments must be paid within fifteen calendar days following the expiration of the period of liquidation.
6. When these people prejubilades conducted, in addition, any activity, whether salaried or self-employed, the obligation to contribute to these persons is governed by the ordinary system.
Article 27 Persons with disabilities
The payments must be paid within thirty calendar days following the expiration of the period of liquidation.
Title IV. Collection
Chapter One. Collection procedure during the voluntary period
Article 28 Income from fees
1. The Social Security payments are paid within fifteen calendar days to maturity, unless another date for this regulation.
2. In the day time in the voluntary payment of amounts due, the person responsible must submit the quotation document, except in cases where the system is made by direct debit.
The presentation of the document may also be done through electronic means in accordance with the provisions of the Andorran Social Security.
Article 29 Effect of failure to pay the price
1. It is understood that there is lack of payment of contributions when the employer has not paid the full payment of the fee within the period of voluntary contributions.
2. The lack of contributions and payment of the voluntary period determines meritament of surcharges and interest on the issue and the provision of constraint, without prejudice to the sanctions that may follow.
3. In cases of lack of contributions with respect to salaried persons registered, the claims extend debt according to the rules declared by the individual responsible for the documents and contributions under the contribution rate in effect at the date on which contributions were payable.
If there is no such statement, takes as its basis the last contribution made in the last twelve months in the same company. In the absence of the latter contribution takes the official minimum monthly wage.
Article 30 Charges
1. The period of voluntary payment has occurred without the payment of contributions, will earn an additional 0.1% for each day of delay on the amount of contributions due.
This charge is increased by a fixed amount equivalent to 10% of the total contributions due in case of recidivism in the imposition of a surcharge for final decision over the past two years.
2. In cases of good faith and absence of gross negligence or offense, the charges are reduced by up to 30% if the person liable for payment enter the amount of the payment of contributions due to the Andorran Social Security within ten days.
3. If the late payment of contributions is due to a clerical error in the Andorran Social Security, the surcharge will not accrue.
Chapter Two. Collection procedure in via executive
Article 31 enforcement
1. Once the period for voluntary payment was made without admission opens the collection period for the issuance of Executive through the provision of constraint.
2. At this time, the Andorran Social Security asks the courts the seizure of assets and rights of the person responsible for the forcible collection of debts.
Article 32 bad debts
1. Qualify as administratively uncollectible loans that could not be exercised because the procedure has been exhausted of constraint against the property known and followed embargables of responsible subjects.
It is understood that attend these circumstances if there is no more responsible for compensating the debt that they have exhausted the possibilities of forced alignment, without the same award Andorran Social Security or a third party.
No proceeds of the credit rating as incobrable as the subject responsible for payment of debt carries an activity that determine the inclusion and the high-salaried people in the Social Security system.
2. The administration of a credit rating as incobrable not affect the obligation of payment of the debt or charge subject to the liability of its assets mentioned, in any case be able to start new proceedings against the constraints and responsible debt the Andorran Social Security may carry out the collection of the debt to the person concerned or having to answer for any reason unless terminated by administrative action to collect.
Additional first
1. The insured person who met sixty-five years working as a salaried person or person who performs an activity on their own, may choose to defer payment of the pension up to a maximum of seven years, provided they meet the requirements of Article 204.1 of the Social Security Act.
In this case, the insured person continues to trade in the general branch and the branch until retirement retirement effective.
2. The insured person sixty-five years and more working as a salaried person or a person who carries out an activity on their own and do not meet the listing requirement of Article 204.1 of the Social Security Act, trades only the general branch.
Additional second
It empowers the Andorran Social Security to prepare and approve official documents printed statement, in accordance with the provisions of this Regulation.
The Andorran Social Security should ensure that these forms expedite the management of contributions, and can make the changes it deems appropriate to achieve this end.
Additional third
The Andorran Social Security may send by mail the full monthly contribution to the people obliged to pay for a period exceeding one year from the entry into force of Law.
Disposal
This Regulation shall enter into force the day after being published in the Official Gazette of the Principality of Andorra, notwithstanding negative effects from the entry into force of Law 17/2008, October 3, Social Security, for whatever is favorable to the insured.
Which is published for general knowledge
Andorra la Vella, 10 February 2010
James Bartumeu Cassany
Head of Government
Tags: benefits
