A modification of the Social Security sanctioning procedure has been made with the publication of Royal Decree 688/2021, BOE 05-08-2021. The General Regulation on procedures for the imposition of sanctions for social security infringements and for the settlement of Social Security contributions has been modified.
Modification of the Social Security sanctioning procedure
Our experts in Human Resources Management summarize the modifications of the legal text
Regulation of prompt payment in social security penalty proceedings
It expressly regulates the prompt payment, which allows to conclude the sanctioning process when the subject of an infraction recognizes its responsibility in the commission of the infraction. Waives the exercise of any action, allegation or appeal in administrative proceedings. And pays the amount of the penalty initially proposed, benefiting from a reduction of 40% of its amount.
When the responsible party has expressed its willingness to pay the penalty prior to the resolution. He/she will be provided with the documents or instructions required for the payment of the penalty, within the term established for such purpose and in the corresponding amount. Once the 40% reduction percentage has been applied.
Said payment must be made and accredited before the instructing body within a maximum period of ten working days. From the day following the notification of the documentation required to make it.
Once this period has elapsed, and once the payment or non-payment of the penalty has been verified, the competent body for the investigation of the procedure will issue its resolution proposal. This will indicate either the payment and the date of collection, or the lack of payment.
Competence to impose penalties at the provincial level
In order to guarantee an adequate distribution of the exercise of sanctioning competences, the situation in force prior to the Constitutional Court’s ruling 61/2018, of June 7, is restored. Which declared unconstitutional and null and void section 1.a) of art.4 of the General Regulation (Royal Decree 928/1998) in the wording given by RD-law 5/2013. Regarding the competence to sanction certain infractions in Social Security matters at the provincial level. Therefore, the competence to sanction will correspond to the competent bodies in the management of the area affected by the infringement at provincial level.
Sanctioning procedure promoted by automated administrative action within the scope of the General State Administration.
Automated activity shall be understood as any action carried out entirely through electronic means by the Labor and Social Security Inspection. In which the intervention of the personnel with inspection functions takes place indirectly.
The proposed regulation for the development of a new procedure by virtue of the automated administrative action aims to articulate an agile sanctioning procedure. Based on generally uncontroversial facts constituting an infraction, and with legal certainty for the administered party.
All these modifications do not have retroactive effects and will come into force on January 1, 2022.
Arrabe Integra
Labour Consulting and HR Management.