8.3 Social Security Penalties

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Commentary

8.3 Social security penalties | Spain

Spain

A surcharge and interest for late payment will be levied, as established in the General Tax Law of social security for:

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•�� absence of presentation of the contribution documents, and/or
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•�� late or non-payment of the debt

The surcharge and late payment interest when they

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9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

Introduction

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8.3 Social security penalties

8.3 Social security penalties | Spain

Spain

9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

8.3 Social security penalties

3.2 Sick leave and incapacity allowance

4.2 Company car

3.5 Stock options

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

1.2 How are filings done?

3.4 Private medical insurance

3.7.3 Sale of shares

3.3 Leave of absence

1.4.2 Employee leaving indemnity (TFR)

9.3 National collective bargaining agreement (CCNL)

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8.3 Social security penalties

8.3 Social security penalties | Spain

Spain

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