The Order ISM / 371/2020, of April 24, by which article 34 of the RD-law is developed
11/2020, of March 31, adopting urgent complementary measures in
the social and economic sphere to face COVID-19 (BOE 04.28.2020), regulates the
moratorium on the payment of corporate social contributions to Social Security and
for concepts of joint collection, for a series of economic activities.
Both companies and self-employed workers may request the
suspension of said payments for six months, without payment of interest. It's about the
quotes corresponding to the months of May, June and July, whose period of
accrual in the case of companies, is between April and June, and in the case
of self-employed workers, between May and July.
The moratorium (among other sectors) is allowed for the following CNAE of the Metal Sector:
- 25.12 Manufacture of metal carpentry
Companies and self-employed workers whose activity corresponds to the aforementioned
CNAE, can request the General Treasury of Social Security the suspension of the
business fees of its workers. If the moratorium is granted, the payments
should take place in May, will be entered in November, and so on with the
rest of monthly payments.
Interested companies and freelancers must apply between days 1 and
10 of the month in which they would have to face the payment through the RED system, and in the
In the case of self-employed workers who do not have this system authorized, they may use
the service of the electronic headquarters of Social Security (SEDESS).
