New settlement system entry fees and Social Security. Analysis of Law 34/2014. Implemented the administrative procedure

Abstract

Have been constant advances that have already occurred over the past decade in the adoption of electronic management by the government. In the field of Social Security, and more specifically in the Social Security Fund, have been modernized in this regard administrative procedures and services provided to citizens.

One of the best examples of this evolution is the CRET@ project, which took its first steps in 2008, starting up the so-called RED Direct, whereby quotas to small businesses, which joined at the same voluntarily billed.

The next step of this outstanding project has been given the recent enactment of Law 34/2014 on measures in respect of settlement and income Social Security Fee. Among its objectives are mostly located the gradual extension of the settlement and billing fees for the Social Security Fund to all companies.

Once fully implemented the new system will take over the current process of self-assessment of assessments made by companies. This will be provided to these further simplification of compliance with their obligation to contribute, and the Social Security Fund will have a better control of debt, also achieving a reduction of administrative burdens.

In this article we will discuss the changes and policy adjustments that have occurred after the entry into force of Law 34/2014, and describe the new direct settlement procedure.