The Council of Ministers of 17 November 2021 approved a draft Royal Decree extending, for the fourth quarter of 2021, the temporary support measures concerning the deferral of payment of social security contributions due by certain employers.
This measure was taken in 2020 and several times extended until the 3rd quarter of 2021. In view of the persistence of the health crisis, this measure is again extended until the 4th quarter of 2021.
The particularity of this (so-called ‘special’) payment plan created during the health crisis is that no penalties are applied, as long as the terms and conditions are respected.
This payment plan must be requested via the NSSO website. You must complete the application form. In the box 'Your motivation’ (‘Votre motivation’), you should explain how your company has been financially affected by the coronavirus.
Source: Council of Ministers of 17 December 2021