Social Security – Contracting Entities

Contracting entities are considered to be legal entities and individuals engaged in business activities, regardless of their nature and pursued objectives, who, in the same calendar year, pay more than 50% of the total value of the services provided by an independent worker.

The contributory obligation on the part of contracting entities arises when Social Security officially determines and communicates the value of the services provided to them. The deadline for payment of contributions by contracting entities to Social Security is by the 20th day of the month following the notification, and failure to meet this deadline may result in the imposition of fines, as well as late payment interest, in accordance with legal provisions.