1. RED System
Madrid, 29th October 2015

2. Contents 1. THE SOCIAL SECURITY SYSTEM 2. THE RED SYSTEM
3. THE SELF-ASSESSMENT PAYMENT SYSTEM

3. Contents 1. THE SOCIAL SECURITY SYSTEM 2. THE RED SYSTEM
3. THE SELF-ASSESSMENT PAYMENT SYSTEM

4. 1. The Social Security System
Scope of Application
General Scheme
Employees in industry and services.*
*Since 1 January 2012 they are included in the Special System for Agricultural Employees and the Special System for Domestic Workers.
Special Schemes
By their nature, they cover particular conditions in terms of time and place, because of the type of productive processes involved.
Workers in coal mining
Self-employed workers
Workers at sea
Public-sector workers, civilian and military
Students

5. 1. The Social Security System
Legal description
Arises:
Due to carrying out a professional activity included within the scope of application.
It is constituted:
By means of Documents of Membership that formalise this relationship.
Registration of companies
Membership
Worker registration and deregistration

6. 1. The Social Security System
Social Security contributions
These are work-related contributions that constitute the basic financial resources of the contributory part of the system.
The basis is the CONTRIBUTORY character through
CONTRIBUTIONS
From:
Workers in the system
Employers

7. Contents 2. THE RED SYSTEM 1. THE SOCIAL SECURITY SYSTEM
3. THE SELF-ASSESSMENT PAYMENT SYSTEM

8. THE GENERAL TREASURY OF THE SOCIAL SECURITY SYSTEM
2. The RED System
What is the RED System?
It is a system for the exchange of data between companies, professionals and the General Treasury of the Social Security System, using the Internet as the means of transmission.
COMPANIES
THE GENERAL TREASURY OF THE SOCIAL SECURITY SYSTEM
PROFESSIONALS

9. How the remittance cycle functions
2. The RED System
How the remittance cycle functions
USERS
Reception Responses Contributions Membership
Submission Responses Contributions Membership
Professionals in Associations
Companies
Third Parties
Delivery report
Internet
THE GENERAL TREASURY OF THE SOCIAL SECURITY SYSTEM
Files Contributions Membership
Mechanism for electronic security and confidentiality that guarantees the integrity, identity and non-repudiation in electronic communications.
SILCON certificate or electronic DNI (ID)

10. 2. The RED System Advantages
Cost savings in resources, both human (no need for trips) and technical (no paper).
Centralises the management associated with the Social Security system.
24/7 service.
Flexible access. Adoption of the Internet as a method of transmission means the system can be accessed from anywhere.
FOR COMPANIES
Flexibility and simplification of administrative procedures.
Personalisation of the service offered: the user is considered a client rather than a subject of administrative procedures.
Continuous information.

11. 2. The RED System
Advantages
Cost reductions through doing away with paper and the savings in human resources needed to record the information on paper.
Better quality data collected.
FOR THE TGSS
Improvement in the management of Social Security benefits
Gives an image of modernity and efficiency.

12. CONTRIBUTIONS/COLLECTION
2. The RED System
Scope of management
The RED System allows the management of registration/membership, contributions/collection and medical reports, among users of the system (companies) and the Social Security system, with a minimum infrastructure and with the user carrying out the administration from his own office.
The RED System has functionalities for:
CONTRIBUTIONS/COLLECTION
Registration/
Membership
MEDICAL REPORTS

13. Medical leave certificate
2. The RED System
Scope of management
Submission to the National Social Security Institute and/or the mutual societies covering accidents at work and occupational diseases in the following reports:
Medical leave certificate
Confirmation of leave
MEDICAL REPORTS
Medical discharge
Submission of Maternity/Paternity certificates

14. Registration/Membership
2. The RED System
Scope of management
Registration/Membership
CCC (contribution account code) registration of the individual employer (principal and/or secondary) in the following schemes:
General Scheme (0111), including the following groups or special systems:
Artists (0112)
Special Vegetable Preserves System (0132)
Special Fresh Tomato System (0134)
Special Film Screening System (0136)
Special Public Opinion Interviewers System (0137)
Special Agricultural System (0163)
Special Domestic Workers System (0138)
Special Coal Mining System (0911)
Assignment of secondary CCC code of group employer
Listing of Collective Agreement
Financial collaboration in temporary incapacity: claim, rejection and cancellation of claim/rejection.
Modification of domicile of a CCC account
Consultation/petition of reports (CCC code situations, workers registered, workers with previous movements, average workforce of registered workers...).
COMPANIES

15. Scope of management WORKERS Registration / Membership
2. The RED System
Scope of management
Registration /
Membership
Successive registrations and deregistrations.
Prior registrations and deregistrations.
Cancellation of consolidated registrations and deregistrations.
Change in data (contract, occupations, contribution group).
Obtaining duplicates of registrations and deregistrations.
Processing of actual days worked.
Consultations/Requests for reports (working life, continuance for benefits, etc.)
Request for Contribution Data Reports (IDC): by employment relationship, award period.
Consultation of registration of workers in another company: employers who contract or subcontract a company for works or services may consult the registration status at a particular date for the workers of the contracted or subcontracted company.
Procedures in the Special Self-Employed Scheme:
Request for registration
Request for deregistration
Request for change of address
WORKERS

16. Registration/Membership
2. The RED System
Trends in the System
60,00%
70,00%
80,00% 90 , 00 %
100
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Jan - 15
Feb
Mar
Apr
May
Annual change
Monthly change
Percentage of Membership
Registration/Membership

17. Scope of management CONTRIBUTIONS/ COLLECTION
2. The RED System
Scope of management
ACT 34/2014 OF 26 DECEMBER, ON MEASURES RELATED TO THE PAYMENT AND RECEIPT OF SOCIAL SECURITY PAYMENTS
Social Security contributions payable jointly will be paid in accordance with this Act and in its implementing regulations, through one of the following systems:
CONTRIBUTIONS/
COLLECTION
Self-assessment payment system by the person responsible for making the Social Security contributions and for joint collection.
Direct payment system by the General Treasury of the Social Security system, for each worker, according to the data available on the persons obliged to make contributions and the data that must be submitted by the persons responsible for making contribution payments.

18. Contents
3. THE SELF-ASSESSMENT PAYMENT SYSTEM

19. 3. Self-assessment payment system
RED Remittances
CHARACTERISTICS
Self-assessment settlement: Calculation of the settlement based on information provided by the user every month.
Subsequent check of the information.
Calculations at the level of Contribution Account Code (CCC)
Quality of the information: The information offered is only at the level of payment.
CONTRIBUTIONS/COLLECTION

20. 3. Self-assessment payment system
RED Remittances
The CCCs must belong to one of these schemes:
General Scheme (0111). Includes:
Artists (0112): the Payment Mode is not calculated for this special system
Special Fruit, Vegetables and Vegetable Preserves System (0132).
Special System of Fresh Tomato Packaging and Handling (0134): the Payment Mode is not calculated for this system.
Special System for permanent seasonal workers who provide their services in companies in film screening, dance halls, discotheque and ballroom companies (0136).
Special System for permanent seasonal workers who provide their services in market research and public opinion companies (0137).
Special Agricultural System (0163)
Special Mariner System (08xx).
Special Coal Mining System (0911).
CONTRIBUTIONS/COLLECTION

21. 3. Self-assessment payment system
RED Remittances
Presentation of the payroll lists of workers in the schemes and groups included:
Normal payments: L00
Supplementary payments: L02 - Back pay, L03 - Payment of back pay, L09 - Other supplementary payments, L13 - Holidays not taken and paid at the end of the employment contract
Request for Mode of Payment
Payment in account
Payment of contributions is made through direct debit in the financial institution and account chosen by the user.
Period for request: from 1st to 20th of the collection month The payment will be made on the last working day of the collection month.
Electronic payment
The TGSS issues a Contribution Settlement Receipt that can be used to pay the contributions through the different payment channels.
The payment is debited at the time of payment by the user.
CONTRIBUTIONS/COLLECTION

22. 3. Self-assessment payment system
RED Remittances
Processing of Debit Settlements and Zero Balance for the company.
Request for employee's contribution.
Receipts for the contribution payments for late payment or request for employer's contribution.
Handling of doubts: Certificate of the status of contribution, list of workers associated with the debt documents, consultation, report and request for documents of payment of the debt to the TGSS.
Processes for the Special Self-Employed Scheme: request for change of the direct debit details and consultation of the bases and amounts paid.
CONTRIBUTIONS/COLLECTION

23. 3. Self-assessment payment system
Trends in the System
60,00%
70,00%
80,00%
90,00%
100,00%
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Jan - 15
Feb
Mar
Apr
May
Annual change
Monthly change
Percentage in Contributions
99.88%
CONTRIBUTIONS/COLLECTION
Number of workers pending submission
in May 2015
17,150
Number of CCCs pending submission
in May 2015