Social Security

SS Contribution Default Calculator

Calculate the Art. 27 LGSS default surcharge: 10% (≤1 month), 20% (2-3 months) or 35% (>3 months) on unpaid contributions. Optional default interest and non-payment consequences included.

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 (unpaid contributions)

€

Months in default

Also calculate default interest (Art. 26.6 LGT · 4.0625% annual)

Consequences of non-payment of SS contributions

Enforcement proceedings (apremio) by TGSS
Attachment of accounts, assets and rights of the company
Joint and several liability of company directors (Art. 18 LGSS)
Exclusion from public procurement

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Art. 27 LGSS · Art. 26.6 LGT · Default interest rate (since Jul-2024): 4.0625% annual. Indicative calculator; consult an SS expert.

Legal basis

Surcharge scale (Art. 27.2 LGSS): The default surcharge on unpaid Social Security contributions is 10% if paid within the calendar month following the statutory due date; 20% if paid in the second or third calendar month after the due date; and 35% from the fourth calendar month onwards.

Default interest (Art. 27.3 LGSS + Art. 26.6 LGT): While the default surcharge applies, no default interest accrues. Tax default interest (currently 4.0625% per year, set by the Budget Law under Art. 26.6 LGT) applies to debt outside the surcharge period.

Enforcement proceedings (Art. 33 LGSS): Once the statutory payment period has elapsed without payment, TGSS issues an enforcement order (providencia de apremio), which constitutes an enforceable title for commencing administrative enforcement proceedings, including attachment of assets and rights.

Director liability (Art. 18 LGSS): Directors of legal entities may be held jointly and severally liable for Social Security debts if they actively collaborated in the infringement or failed to take the necessary measures to fulfil contribution obligations.

Other SS and labour tools

Self-employed SS quota Employer SS contributions Deadlines calculator

FAQ on Social Security contribution default

What surcharge applies for default on Social Security contributions?

Art. 27 LGSS sets a stepped scale: 10% if paid within the calendar month following the due date; 20% in the second or third calendar month; 35% if paid after more than three months from the statutory due date.

Are default interest charges added on top of the surcharge?

No. Art. 27.3 LGSS provides that while the default surcharge applies, no additional default interest accrues. Interest under Art. 26.6 LGT (currently 4.0625% annual) applies to debt not subject to a surcharge or once the 35% surcharge period has passed.

What are the consequences of not paying SS contributions?

Non-payment triggers enforcement proceedings (apremio) by TGSS, followed by attachment of bank accounts and assets. Company directors may face joint and several liability (Art. 18 LGSS) and the company may be excluded from public procurement. Additional administrative sanctions arise under LISOS (Art. 21).

How is the TGSS default calculated?

The applicable percentage (10%, 20% or 35%) is applied to the unpaid principal contribution based on the number of months elapsed since the statutory due date. The surcharge is added to the principal to give the total amount payable to TGSS.