In the scope of delivery and validation of the remuneration Declaration, the Social Security Institute will implement, from May 2016, the process of rejection of the remuneration Declaration that contains errors in its filling.
In order to minimize the impact on delivery of the statements, the process of rejection of the Declaration of remuneration will be held in three phases.
In a first phase, between the days 1 and 10 of May with the delivery of the statement of remuneration for the month of April will not be accepted the following errors:
• The file is not filled in correctly.
• There is already a statement of remuneration equal to that intends to deliver.
• The worker is not bound to the employer or link is with anomalies.
• Remuneration already exists with the same nature to the same worker.
• Pay differences were declared to the employee without remuneration to the base support.
• Entries and/or negative days without values and/or positive days that support.
In the second phase, between the days 1 and 10 of June with the delivery of the statement of remuneration on the month of May will not be accepted the following errors:
• Establishment of the employer is already closed.
• The sum of the remuneration of Members of statutory bodies is more than 12 times the national minimum wage, to remuneration with back reference to January 2014.
• The sum of the remuneration of Members of statutory bodies is less than 1 time the value of the Social support Index (419,22€).
• Delivery of Statement of remuneration in the same month for correction of elements already submitted statement constants for the same reference year/month.
• The number of days declared to the employee with part-time employment contracts, or of very short duration, or intermittent, has decimal value different from 0.5.
In the third and last phase, which takes place between 1 and 10 of September with the delivery of the statement of remuneration on the month of August, will not be accepted the following errors:
• The sum of remuneration is different from the total remuneration declared.
• The contribution rate declared by the employer to the worker is different from the Social Security information system.