New Social Security Obligations for Enterprises and Self-employed Individuals
Order ESS/214/2018, of 1 March, published in the Official State Gazette (Boletín Oficial del Estado- BOE) of 6 March, modifies the purpose and the objective and subjective scopes of the EDS System (Sistema de Remisión Electrónica de Datos (“RED”)) regulated under Order ESS/484/2013, of 26 March.
In this sense, the objective scope includes a set of new documentation to be transmitted by means of the EDS System. After the Order becomes effective, enterprises have the obligation to communicate through this system the start date of the suspension of the employment contract or of the corresponding leave for the purpose of processing maternity and paternity benefits, while the obligation of the enterprise to communicate the risk during pregnancy and the risk during breastfeeding, as well as workday reductions for biological parents, adoptive parents, or foster parents, for the purpose of processing the delivery of care to minors suffering from cancer or another serious disease to which salaried employees or the like are entitled, shall be deferred until 1 January 2019.
In the subjective scope, the application of the EDS System is mandatorily expanded to both the self-employed individuals included in the special system for self-employed individuals and in the special system for individuals working at sea, as well as to enterprises, groups of enterprises, and others responsible for complying with the obligation to pay into the general social security system, with respect to the group of trade representatives and the special system for the resin industry.
In the case of the self-employed individuals who are included in the special system for self-employed individuals and in the special system for individuals working at sea, a term of six months is given so that those who are registered in the corresponding system and not incorporated in the EDS System may do so in any of the ways provided for that purpose. Therefore, they will be mandatorily included in the electronic notification system by means of going to the website of the Secretariat of State for Social Security.