SS default surcharge

Social Security Default Surcharge Calculator Spain 2026

Calculate TGSS default surcharges: 10% (month 1), 20% (months 2-3), 35% (over 3 months). Art. 27 LGSS. With or without exact payment date.

Default period	Surcharge	Reference
≤ 1 month	10%	Art. 27.2.a LGSS
2–3 months	20%	Art. 27.2.b LGSS
> 3 months	35%	Art. 27.2.c LGSS

Principal debt (SS contributions)

€

Due date

Last business day of the natural month following the accrual period

Expected payment date

Also calculate default interest (3.25% p.a., 2026 legal rate, alternative to surcharge)

The SS default surcharge is NOT insurable (cannot be passed to an insurance policy). In insolvency proceedings it ranks as subordinated debt (Art. 281 TRLC), below almost all other creditors.

Art. 27 LGSS (RDL 8/2015) · Art. 23 RD 1415/2004 · Legal interest rate 2026: 3.25% (LPGE 2025, extended). Indicative calculator.

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Legal basis

Default surcharge (Art. 27 LGSS): Social Security contributions not paid on time generate a tiered surcharge: 10% if paid within the first natural month following the regulatory due date; 20% in the second or third natural month; and 35% after more than three months.

Default interest (Art. 23 RD 1415/2004): In Social Security, default interest is an alternative to the surcharge, not cumulative. TGSS applies the surcharge. Default interest is only calculated when a deferred payment is granted or in litigation.

Regulatory deadline (Art. 30 RD 1415/2004): Contributions for each month are paid in the following natural month. The regulatory period ends on the last business day of that month.

Additional consequences: Prolonged non-payment may generate an automatic enforcement order (20% additional over principal), preventive seizure of accounts and assets, public contractor disqualification, and in insolvency the surcharge ranks as subordinated debt (Art. 281 TRLC).

FAQ on Social Security contribution defaults

What is the Social Security default surcharge?

Art. 27 LGSS sets three tiers: 10% if paid within the first month of default, 20% in months 2-3, and 35% after more than three months.

Do surcharge and default interest accumulate?

No. In Social Security they are alternatives (Art. 23 RD 1415/2004), unlike the tax authority (AEAT) where they do accumulate. TGSS applies the surcharge; interest only in deferred payment or litigation.

Is the SS default surcharge insurable?

No. It cannot be passed to any insurance policy. In insolvency proceedings it ranks as subordinated debt (Art. 281 TRLC).

What happens if the debt is not paid?

TGSS may issue an enforcement order (adding 20% over principal if not paid in the voluntary enforcement period) and proceed to bank account and asset seizure.