{"id":4104,"date":"2020-04-08T08:11:53","date_gmt":"2020-04-08T06:11:53","guid":{"rendered":"https:\/\/www.sellaresga.com\/covid-19-cotizaciones-sociales-a-la-seguridad-social-aplazamiento-y-moratoria\/"},"modified":"2023-03-01T09:35:07","modified_gmt":"2023-03-01T09:35:07","slug":"covid-19-cotizaciones-sociales-a-la-seguridad-social-aplazamiento-y-moratoria-2","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/covid-19-cotizaciones-sociales-a-la-seguridad-social-aplazamiento-y-moratoria-2\/","title":{"rendered":"COVID 19 \u2013 COTITZACIONS SOCIALS A LA SEGURETAT SOCIAL. AJORNAMENT I MORAT\u00d2RIA."},"content":{"rendered":"<p><strong>El Reial decret 11\/2020 de 31 de mar\u00e7, introdueix mesures de suport a empreses i aut\u00f2noms. En aquesta entrada destaquem les dirigides a les cotitzacions socials a la seguretat social quant a ajornament i morat\u00f2ria.<\/strong><\/p>\n<p><strong>AJORNAMENT DE COTITZACIONS SOCIALS A LA SEGURETAT SOCIAL<\/strong><\/p>\n<p>Es podran ajornar les cotitzacions socials i les quotes d&#8217;aut\u00f2noms incloses en qualsevol r\u00e8gim de la Seguretat Social o els autoritzats per a actuar a trav\u00e9s del Sistema RED, <strong>que el seu termini reglamentari d&#8217;ingr\u00e9s tingui lloc entre els mesos d&#8217;ABRIL i JUNY 2020<\/strong>, en les condicions i terminis establerts en la normativa de la Seguretat Social, sent aplicable un inter\u00e8s del 0,5%.<\/p>\n<p><strong>Les sol\u00b7licituds d&#8217;ajornament s&#8217;hauran de realitzar abans del transcurs dels 10 primers dies naturals del termini reglamentari d&#8217;ingr\u00e9s anteriorment assenyalat.<\/strong><\/p>\n<ul>\n<li>REQUISITS I CONDICIONS: Sempre que no es tingui un altre ajornament en vigor.<\/li>\n<li>EMPRESES: Quotes del mes de Mar\u00e7<strong>, la sol\u00b7licitud d&#8217;ajornament<\/strong> <strong>s&#8217;haur\u00e0 de realitzar abans del 10 d&#8217;Abril 2020.<\/strong><\/li>\n<li>TREBALLADORS PER COMPTE PROPI -AUT\u00d2NOMS: Quotes del mes d&#8217;Abril, la sol\u00b7licitud d&#8217;ajornament <strong>s&#8217;haur\u00e0 de realitzar abans del 10 d&#8217;Abril 2020.<\/strong><\/li>\n<li>TIPUS D&#8217;INTER\u00c8S APLICABLE: Aplicaci\u00f3 d&#8217;inter\u00e8s del 0,5%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>MORAT\u00d2RIA DE LES COTITZACIONS SOCIALS A LA SEGURETAT SOCIAL<\/strong><\/p>\n<p>S&#8217;habilita a la TGSS a atorgar morat\u00f2ries de SIS MESOS, SENSE INTERESSOS, a les empreses i aut\u00f2noms inclosos en qualsevol r\u00e8gim de la Seguretat Social, que el sol\u00b7licitin i compleixin els requisits i condicions que s&#8217;establir\u00e0 mitjan\u00e7ant Ordre del Ministeri d&#8217;Inclusi\u00f3, Seguretat Social i Migracions.<\/p>\n<p><strong>La morat\u00f2ria concedida, i per conceptes de recaptaci\u00f3 conjunta, afectar\u00e0 els per\u00edodes de meritaci\u00f3 seg\u00fcents:<\/strong><\/p>\n<ul>\n<li><strong>EMPRESES:<\/strong> Per\u00edode de meritaci\u00f3 compresa entre els mesos d&#8217;ABRIL i JUNY 2020.\n<ul>\n<li>De l&#8217;1 al 10 de Maig, corresponent a les quotes del mes d&#8217;ABRIL (morat\u00f2ria de 6 mesos sense interessos).<\/li>\n<li>De l&#8217;1 al 10 de Juny corresponent a les quotes del mes de MAIG (morat\u00f2ria de 6 mesos sense interessos).<\/li>\n<li>De l&#8217;1 al 10 de Juliol corresponent a les quotes del mes de JUNY (morat\u00f2ria de 6 mesos sense interessos).<strong>&nbsp;<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>TREBALLADORS PER COMPTE PROPI &#8211;&nbsp;AUT\u00d2NOMS<\/strong>: Per\u00edode de meritaci\u00f3 compresa entre els mesos de MAIG I JULIOL 2020.\n<ul>\n<li>De l&#8217;1 al 10 de Maig, corresponent a les quotes del mes de MAIG (morat\u00f2ria de 6 mesos sense interessos).<\/li>\n<li>De l&#8217;1 al 10 de Juny corresponent a les quotes del mes de JUNY (morat\u00f2ria de 6 mesos sense interessos).<\/li>\n<li>De l&#8217;1 al 10 de Juliol corresponent a les quotes del mes de JULIOL (morat\u00f2ria de 6 mesos sense interessos).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>CONDICI\u00d3 NECESS\u00c0RIA I CRITERIS PER A OPTAR A la MORAT\u00d2RIA:<\/strong><\/p>\n<p>Sempre que les activitats que realitzin no s&#8217;hagin susp\u00e8s en ocasi\u00f3 de l&#8217;estat d&#8217;alarma declarat pel Reial decret 463\/2020, de 14 de Mar\u00e7.<\/p>\n<ul>\n<li><strong>En el cas d&#8217;EMPRESES:<\/strong>\n<ul>\n<li>S&#8217;hauran de presentar a trav\u00e9s del sistema de remissi\u00f3 electr\u00f2nica de dades en l&#8217;\u00e0mbit de la Seguretat Social (sistema RED).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Hauran de presentar sol\u00b7licituds individualitzades per cada codi de compte de cotitzaci\u00f3 on figurin donats d&#8217;alta els treballadors respecte dels quals se sol\u00b7licita la morat\u00f2ria de les seves cotitzacions a la Seguretat Social i per conceptes de recaptaci\u00f3 conjunta.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>En el cas de&nbsp;AUT\u00d2NOMS:<\/strong>\n<ul>\n<li>S&#8217;hauran de presentar a trav\u00e9s del sistema RED o pels mitjans electr\u00f2nics disponibles en la seu electr\u00f2nica de la Secret\u00e0ria d&#8217;Estat de la Seguretat Social (SEDESS).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li>Les sol\u00b7licituds de <strong>MORAT\u00d2RIA <\/strong>s&#8217;hauran de comunicar a la&nbsp;<strong>TGSS <\/strong>dins dels <strong>10 PRIMERS DIES NATURALS DELS TERMINIS D&#8217;INGR\u00c9S CORRESPONENTS Als PER\u00cdODES DE MERITACI\u00d3 ASSENYALATS<\/strong>, sense que procedeixi en cap cas la morat\u00f2ria d&#8217;aquelles cotitzacions que el seu termini reglamentari d&#8217;ingr\u00e9s hagu\u00e9s finalitzat amb anterioritat a la sol\u00b7licitud formalitzada.<\/li>\n<\/ul>\n<ul>\n<li><strong>La concessi\u00f3 de la morat\u00f2ria es comunicar\u00e0 en el termini de 3 mesos seg\u00fcents al de la sol\u00b7licitud, a trav\u00e9s dels mitjans assenyalats.<\/strong><\/li>\n<\/ul>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>LA MORAT\u00d2RIA NO SER\u00c0 APLICABLE ALS CODIS DE COMPTE DE COTITZACI\u00d3 PELS QUALS LES EMPRESES HAGUESSIN OBTINGUT EXEMPCIONS EN EL PAGAMENT DE L&#8217;APORTACI\u00d3 EMPRESARIAL AIX\u00cd COM EN LES QUOTES DE RECAPTACI\u00d3 CONJUNTA, REGULADA EN L&#8217;ART. 24 DEL REIAL DECRET LLEI 8\/2020, DE MESURES EXTRAORDIN\u00c0RIES PER A FER FRONT A L&#8217;IMPACTE ECON\u00d2MIC I SOCIAL DEL&nbsp;COVID-19, CONSEQ\u00dc\u00c8NCIA DELS PROCEDIMENTS DE SUSPENSI\u00d3 DE CONTRACTES I REDUCCI\u00d3 DE JORNADA PER FOR\u00c7A MAJOR.<\/strong><\/p>\n<p>Si est\u00e0s interessat\/da en con\u00e8ixer millor la nostra organitzaci\u00f3 i els nostres serveis, pots contactar amb nosaltres per correu electr\u00f2nic info@sellaresga.com en qualsevol moment del dia, o per tel\u00e8fon al n\u00famero&nbsp; 934674467 en horari de 9:00 a 14:00 hores de dilluns a divendres.<\/p>\n<p>Si vols rebre les nostres novetats, subscriu-te a la nostra newsletter. Segueix-nos&nbsp; a trav\u00e9s de les xarxes socials,<\/p>\n<ul>\n<li><strong>LinkedIn: <a href=\"https:\/\/linkedin.com\/company\/sellares-assessors\"><u>https:\/\/linkedin.com\/company\/sellares-assessors<\/u><\/a><\/strong><\/li>\n<li><strong>Twitter: <\/strong><a href=\"https:\/\/twitter.com\/SellaresGa\"><strong>https:\/\/twitter.com\/SellaresGa<\/strong><\/a><\/li>\n<li><strong>Google: <\/strong><a href=\"https:\/\/n9.cl\/xxvj\"><strong>https:\/\/n9.cl\/xxvj<\/strong><\/a><\/li>\n<li><strong>Web: <\/strong><a href=\"https:\/\/sellaresga.com\"><strong>https:\/\/sellaresga.com<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>El Reial decret 11\/2020 de 31 de mar\u00e7, introdueix mesures de suport a empreses i aut\u00f2noms. En aquesta entrada destaquem les dirigides a les cotitzacions socials a la seguretat social quant a ajornament i morat\u00f2ria. AJORNAMENT DE COTITZACIONS SOCIALS A LA SEGURETAT SOCIAL Es podran ajornar les cotitzacions socials i les quotes d&#8217;aut\u00f2noms incloses en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6322,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar","entry","has-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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