Debts with Social Security: How to deal with them so as not to risk your business

Being autonomous is not easy and the possibility of contracting debts with Social Security is a danger that constantly lurks. And it is necessary to contemplate the misfortunes and inconveniences that the daily routine brings, such as non-payments and delays in the collection of services provided to customers, or also an unexpected emergency investment the month of less billing. And that is when, at the least expected moment, the accounts with the Social Security Treasury are put in red numbers.

The first, pay the corresponding fine for non-payment or delays, which are directly proportional to the time it takes to make the payment and range from a 3% surcharge from the first day of delay, to an increase of 20% of the amount for a delay of more than three months. Ultimately, if passive liquidation were never settled, the seizure of the assets of the company or the self-employed could be made to face the overdraft and the data of the debtor would be included in the delinquent file called FIJ (Judicial Incident Files).


Debts with Social Security for non-payment of Social Security of workers

Debt loan

This situation occurs when the freelancer or company does not pay the Social Security of its workers and is known as the ‘overdraft situation’. It occurs when either the aforementioned insurance of employees is not paid, or they are paid outside the established deadlines.

If an employer incurs debts with Social Security, from the first day of delay he is responsible for facing all the benefits that correspond to his employees

In this case, all responsibility rests with the employer. To the point that, from the first day the debt occurs, it will be he who has to face all the benefits that correspond to his employees.


Debts with the Social Security for the non-payment of the quota of self-employed

The main consequences of not paying the self-employed quota or delaying the payment (in addition to the aforementioned recharges in the price), are the loss of the corresponding benefits due to low or incapacity of work in the first place, and problems to collect the pension or discounts in the amount that corresponds to those who are in a situation of retirement.

Although Social Security allows the request for deferrals to deal with debts with your Treasury (of course, with their corresponding fines depending on the delay period), these defaults always usually entail an inspection of the company or the contributions of the company. autonomous, which can lead to worse consequences.

In addition, as we explained in the post ‘Manual of freelancers for dummies’, it is also convenient to keep up with the VAT and IRPF payments, which are also generators of debts with Social Security. The question is, in the rent for self-employed, what expenses can be deducted? There are many. Among others, the quoted quota of self-employed, VAT or bank charges, just to name a few.