Collective agreements usually establish the obligation for companies to arrange collective insurance, aimed at covering the risk of death or permanent disability of their workers arising from the exercise of their profession.
The subscribed policies must contemplate the amounts reflected in the agreement with the indemnities to be received in case such circumstances arise, the insurance company being the company and the insured person each of the workers.
After the approval of RDL 16/2013 of December 20, of measures to favor stable hiring and improve the employability of workers and their subsequent development by RD 637/2014 of July on contributions and liquidation of other social security rights, whereby article 109 of LGSS was modified, there was a redefinition of the concepts that should be considered as salary in kind for inclusion in the contribution base, incorporating new concepts, including accident premiums groups or fees paid to insurance companies for the coverage of their workers.
RD 637/2014 confirmed that the compulsory insurance premiums of the agreement should be quoted, so for practical purposes and in the case that it is not individualized, according to a consultation of October 28, 2014 of the General Directorate of Labor and Safety Inspection Social, in those cases in which the policy is collective, the net amount of the insurance premium will be divided by the 12 months of the year, dividing the result among the workers of the company regardless of age, salary, seniority, etc. .; This is what will appear as compensation in kind for each worker, including in the payroll as an accrual in concept of "agreement insurance" with the corresponding net amount and the same amount in the deductions column since it is a compensation in kind but it does not correspond to pay it to the working person, but the insurance company.
Given this modification and the various inspection campaigns, in recent years, companies have been forced to review and update their policies, taking into account the different registrations and casualties produced, which has led to a greater bureaucratic process; Therefore, in order to adapt this situation, complementary liquidations must be carried out in the event that the regularization goes upwards or requests a refund of undue income in the event that it is down.
Currently the inspection has intensified its control, requiring companies to quote the last four years; So we find the problem of the first year of its approval and the controversies raised in its immediate application, which has caused its inclusion to be delayed over time.
This "collection effort" by the labor inspection leads to a higher business cost, the amounts being very small, resulting in the average of this concept between 0,50 euros and 2 euros per worker per month.
Finally, remember that the non-observance of this rule could imply an infracotization in the matter of liquidation and income of Social Security contributions, so Law 34/2014, of December 26, that has modified the Law of Infractions and sanctions In the social order, it has hardened the sanctions due to the lack of contribution of these concepts by the companies.
In this sense, Article 39.2 of the Law of infractions and sanctions in the social order, with the modification operated by the entry into force of Law 34/2014, of December 26, establishes the criteria for the graduation of sanctions, indicating the next:
"two. Qualified infractions, in the manner provided by this law, the sanctions will be graduated in response to the negligence and intentionality of the offending subject, fraud or collusion, breach of the previous warnings and requirements of the Inspection, turnover of the company, number of workers or beneficiaries affected in their case, damage caused and amount defrauded, as circumstances that may aggravate or attenuate the graduation to apply to the offense committed.
Notwithstanding the foregoing, in the case of offenses classified in articles 22.3 and 23.1.b), the sanction will be imposed to a minimum when the amount not paid, including surcharges and interest, does not exceed 10.000 euros, in its average degree when said amount is between 10.001 and 25.000 euros, and in its maximum degree when it exceeds 25.000 euros.
In any case, the penalty will be imposed in its maximum degree, whatever the amount not paid, when the responsible party had contributed in an amount less than that due by concealing or falsifying the statements or data that he is obliged to provide to the Social Security.
In view of the aforementioned articles, the penalties based on the unquoted amount can become very important, being a penalty as a percentage of the amount of Social Security contributions and other collection concepts not entered, including surcharges, interests and coasts
Eduardo Belenguer Navarro
Labor Department
