Covid-19 | Deferred payment of social security contributions

In order to ensure that the liquidity of Spanish companies would not be put under further strain during the emergency, the Spanish authorities have made it possible to defer the payment of social security contributions.

With immediate effect, all companies, regardless of size or sector, can request a deferral of the payment of the employer’s social security contributions for the months of March, April, May and June 2020.


  • Requests for postponement must always be submitted before the 10th of each month.
  • The deferred premium will be paid in equal instalments for 6 months*.
  • The interest rate is 0.5%
  • The first premium to be deferred shall relate to the month of March
  • There shall be no other deferral arrangements or arrears.
  • No ERTE should have been applied for (temporary lay-offs and reductions in working time).

* Based on the currently available information, this may change if necessary

In the course of the coming weeks, the government will also clarify a moratorium scheme (suspension without interest) for which, instead of the deferral scheme described above, the April, May and June premiums can be opted for. It is likely that the moratorium will be subject to certain restrictions (sectors, number of employees, turnover); we will inform you as soon as more clarity is available.

How to apply?

It goes without saying that EuroEconomics can submit the request for postponement. As the request must take place during the first 10 days after the end of the month to which the postponement relates, we would like to receive the order for it per month and at least 4 working days before the end of this period.