Yes. The possibility of deferring the payment of contributions from the responsibility of the employer of the private and social sectors which meet one of the following conditions has been established:
- Less than 50 workers;
- Total workers between 50 and 249, provided that they show a drop of at least 20 of the invoicing reported through the e-invoice in March, April and May 2020 compared to the same period of the previous year or, for those who have started the activity less than 12 months ago, to the average period of activity elapsed;
- Total of 250 or more workers, provided that they are IPSS or similar, or that the activity of those employers falls within the sectors closed in accordance with the terms defined in the implementation of the declaration of a state of emergency, or in the aviation and tourism sectors, and provided that they show a drop of at least 20 in the invoicing reported via the e-invoice in March, April and May 2020 , compared to the same period of the previous year or, for those who started the activity less than 12 months ago, the average of the period of activity elapsed.
The requirements of the billing benefit plan will be demonstrated by the employer during July 2020, together with certification of the company’s certified accountant, in the manner to be defined.
Ongoing social security debt payment plans are suspended until June 30, 2020, without prejudice to the continued completion of them.
The number of employees is measured by reference to the remuneration statement for the month of February 2020.
This measure also applies to self-employed workers, applicable to April, May and June 2020.
Employer’s liability contributions due in March, April and May 2020 may be paid in the following terms:
- One third of the amount of contributions is paid in the month in which it is due;
- The amount of the remaining two thirds shall be paid in equal and successive instalments in July, August and September 2020 or in the months of July to December 2020, without interest.
To employers who have already paid all the contributions due in March 2020, the deferral provided for in this Article begins in April 2020 and ends in June 2020.
Of course, there is a possibility that payment will be fulfilled in full.