If you have a business or an autonomous, is dedicated to the transport of goods by road and has hired employed drivers should know that you can claim and request a refund from Social Security quote Having quoted by professional contingencies at a higher rate.

First, we must remember that the basis of Social Security quote for professional contingencies is obtained by adding to the base for common contingencies (total remuneration accrued in the month, whatever their form or name, including all items not expressly excluded by legislation + proportionate share of the bonuses and those retributive concepts higher than the monthly accrual or non-periodic and go paid during the year), the amount earned by the worker for overtime. The resulting amount may not be less than the minimum or higher cap on the ceiling, which this year 2016 764,40 have settled in euros and 3.642,00 euros per month respectively.

A contribution base that Social Security is applied the percentage of contribution or premium rate, obtaining the quota or amount payable. Premium rates for social security contributions for contingencies of occupational accidents and occupational diseases are covered in the Fourth Additional Provision (DA4ª) of Act 42 / 2006 of December 28. Premiums are different depending on the section of economic activity carried out by the company or occupation / situation of the worker, collected in that Law two tables set contribution rates applicable depending on the activity of the company (NCEA) or depending on the occupation of workers.

This has meant that some companies involved in the freight sector, have contributed for their workers at a rate of 6,70% for being scheduled for the occupation of drivers of motor vehicle freight with capacity exceeding payload 3,5 Tn . However, they could have traded for professional contingencies according to their activity: transportation of goods by road and removal services (NCEA 494) at a rate of 3,70%.

Therefore, both companies and self-employed with employed drivers are able to claim and request a refund of excess contributions Social security, ie, a difference of 3%.

The possible claim period is the four immediately preceding the application (being the limitation period) years, not exceeding the date of 31 December 2015, given that from 1 January 2016 the rules changed as consequence of 48 / 2015 Act of 29 October, the General State Budget for the year 2016.

Seeing him in a practical example, the difference amounts to 3 60% euros per month for a worker with a base monthly contribution for work accidents and occupational diseases 2.000 euros. If we multiply this difference by 43 reclaimable monthly installments (May to December 2012 2015) we will get a total of EUR 2.580 request.

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About the Author:

Miquel Fornieles

DiG Lawyers