DIRECT PAYMENT SYSTEM 直接支付系统 Valladolid, 30th Jun 2016 2016年6月30日，巴利阿多利德

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命与职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念与程序

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命和职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念与程序

社保基金总会 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT Madrid

PROVINCIAL HEADQUARTERS 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT 社保基金总会 PROVINCIAL HEADQUARTERS 省级总部 Valladolid Valladolid

1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT 社保基金总会 我们的使命 The mission of the General Treasury of the Social Security (TGSS) is to provide an effective service with the highest levels of quality, meeting the demands of citizens, providing the widest range of facilities to accomplish their obligations, with the minimum cost to society. 社保基金总会（TGSS）的使命就是提供高质量的有效服务，满足公民的需求，同时提供大量的便利设施完成公民的各项义务，最大限度地节省社会成本。

管理和掌控规定常规缴费征收和社保体系其他筹资渠道。 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT 社保基金总会 职权范围 Specifically the TGSS is attributed the following competences: 社保基金总会被特别富裕下列职权： The management and control of the contribution and the collection of quotas and other funding resources of the Social Security System. 管理和掌控规定常规缴费征收和社保体系其他筹资渠道。

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命与职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念与程序

1 2 3 2. PAYMENT SYSTEMS: Classification 支付系统：分类 Self-assessment Self-assessment payment system by the person responsible for making the Social Security contributions and for joint collection. 自估自我评估支付系统：由社保征缴与联合征缴责任人实现 自我评估系统 1 Simplified liquidation system Direct simplified liquidation system by the General Treasury of the Social Security system for Special Regimes. 直接简化清算系统：由社保基金总会特别计划的负责部门管理 简化清算系统 2 Direct Payment System Direct payment system by the General Treasury of the Social Security system, for each worker, according to the data available about the workers obliged to make contributions and the data that must be submitted by the persons responsible for making contribution payments. 直接支付系统：由社保基金总会负责，根据个人有效数据对每一工作者进行征缴，且数据须由征缴责任人提交。 直接支付系统 3

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命与职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类t 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念与程序

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命和职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统 3.1. Concept 概念 3.2. Contribution Payment procedure 缴费支付程序 3.3. Implementation 运行 3.4. Advantages 优点

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命和职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念和程序 3.1. Concept 概念 3.2. Contribution Payment procedure 缴费支付程序 3.3. Implementation 运行 3.4. Advantages 优点

“这昭示着社保体系缴费方式的历史性变革。” 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.1. Concept 概念 SECRETARY OF STATE OF THE SOCIAL SECURITY DEPARTMENT 社会保障部国务委员 “It represents a historic change in the way of contributing to the Social Security System” Madrid, 10/4/2014 “这昭示着社保体系缴费方式的历史性变革。” 马德里, 2014年4月10日

What is SLD (Direct Payment System)?何谓SLD（直接支付系统） 3.1. Concept 概念 What is SLD (Direct Payment System)?何谓SLD（直接支付系统） A new procedure for exchanging information via the Internet, allowing companies and professionals to manage all the information needed for payment of contributions for their workers, without a limit to the number of workers. 是通过互联网交换信息的新程序，可让企业与专业 机构管理所有与其员工缴费相关的必要信息，而不 限制员工数量。 An application adapted to the Direct Payment System is required to send the different files and receive the answers. 直接支付系统所运用的程序必须能够发送不同文件 并接受回应信息。

Evolution RED System RED系统演变史 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.1. Concept 概念 Evolution RED System RED系统演变史 CHRONOGRAPHY 编年表 RED SYSTEM RED系统实施 1995 Direct RED – Contributions General Regime of SS 直接RED系统：向普通社保计划缴费 2008 Mandatory RED 法定RED系统实施 2011 Mandatory NOTESS 法定NOTESS系统实施 2013 DIRECT PAYMENT SYSTEM 直接支付系统建立 2015

Scope of management 管理范围 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.1. Concept 概念 LAW OF DIRECT PAYMENT SYSTEM 直接支付系统法律 CONTRIBUTIONS/ COLLECTION 缴费/征缴 ACT 34/2014 OF 26 DECEMBER, ON MEASURES RELATED TO THE PAYMENT AND RECEIPT OF SOCIAL SECURITY PAYMENTS 2014年第34号（12月26日）社会保障支付款项计算及其收据管理法案 Social Security contributions payable jointly will be paid in accordance with this Act and in its implementing regulations 可联合支付的社保缴费应根据该法案及其执行规定 Scope of management 管理范围 It adapts the social security legislation to the new payment system 社保法律修订并适用于新的缴费支付系统 It regulates the progressive implementation of the Direct Payment System 规范直接支付系统的进一步运行

What is Direct RED? 何谓直接RED 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.1. Concept 概念 What is Direct RED? 何谓直接RED It is a service that allows small companies to meet their Social Security obligations via a direct Internet connection with the TGSS in real time. 该服务可让小型企业直接通过互联网与社保基金总会进行 实时互动，履行社保义务。 Aimed at companies with 15 or fewer workers at the time of requesting the authorisation, although the company may continue to be managed through Direct RED until the CCC includes 25 workers 目标在于具有15名或更少职工的企业，助其完成义务，在 其缴费账户号码达到25名员工以前，仍通过直接RED系统 处理社保事务。 In production since February 2008 2008年2月开始运行

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命和职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念和程序 3.1. Concept 概念 3.2. Contribution Payment procedure 缴费支付程序 3.3. Implementation 运行 3.4. Advantages 优点

How does Direct RED work? 直接RED系统如何运作? 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 How does Direct RED work? 直接RED系统如何运作? USERS Third Parties 第三方 Professionals in Associations 协会专业人士 Companies 企业 SILCON certificate or electronic DNI (ID) SILCON证书或电子DNI(身份证) Direct RED Mailbox 直接RED邮箱 TGSS 社保基金总会 Checks 检查 Validations 效用 Calculations 计算 FGA (Membership file) 参保成员文件 FGB (contribution base file) 缴费基础文件 Internet 互联网 TC2 Payment receipt 支付收据 Decision on Membership 参保成员决定书 The TGSS requests data from the user 社保基金总会要求用户提供数据 Consolidation Incorrect action/ error 错误 Correct processing Does not allow submission with error The user initiates the action of Membership or Contributions 用户开启参保人员事务或开始缴费

Old model New model CHARACTERISTICS OF THE NEW PROCEDURE 新程序特征 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 CHARACTERISTICS OF THE NEW PROCEDURE 新程序特征 Old model 现行模式 Calculations made with information submitted by the company in the FAN file. 根据企业在FAN文档中提供的 信息进行缴费计算 Calculations at the level of Contribution Account Code (CCC) 通过缴费账户号码中进 行缴费计算 New model 新模式 Calculations made based on the information available in our databases and the minimum information submitted by the company. 根据数据库与企业提交的最 低数据进行缴费计算 Calculations at the worker level. 根据职工个人情况进行计 算 SELF-ASSESSMENT FORM 自我评估形式 INVOICING FORM 缴费凭据形式

How does the new procedure work? 新程序如何运作？ 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 How does the new procedure work? 新程序如何运作？ TOTAL PAYMENT 完全总额 TGSS INVOICE 社保发票 AUTHORISED PERSON 管理方 AUTHORISED PERSON 管理方 TOTAL PAYMENT 完全总额 AUTHORISED PERSON REQUESTS PAYMENT 管理房要求缴费 NOTIFICATION OF ERRORS 错误通知 CORRECTION OF ERRORS 错误修复 COMMUNICATION OF DATA (bases, part-time hours...) 信息交换 （基数、兼职、工时 CORRECTION OF TGSS DATABASE INFORMATION 修复社保基金总库数据库信息 ACCEPTS BASES OF THE PREVIOUS MONTH (Workers without changes with respect to the previous month) 接受之前月份缴费基数 PARTIAL PAYMENT 部分总额 NOTIFICATION OF NEW DATA 新信息通知 POSSIBILITY OF RECEIPT FOR CORRECT WORKERS 无误员工可获取收据 CONSULTATION OF CALCULATIONS 计算咨询

NOTIFICATION OF ERRORS 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 TGSS INVOICE NOTIFICATION OF ERRORS TOTAL PAYMENT AUTHORISED PERSON 管理方 COMMUNICATION OF DATA (bases, part-time hours...) 信息交换 （基数、兼职、工时 AUTHORISED PERSON TOTAL PAYMENT CORRECTION OF ERRORS ACCEPTS BASES OF THE PREVIOUS MONTH (Workers without changes with respect to the previous month) 接受之前月份缴费基数 POSSIBILITY OF RECEIPT FOR CORRECT WORKERS PARTIAL PAYMENT CONSULTATION OF CALCULATIONS CHARACTERISTICS 特点 The authorised person requests the procedure for invoicing 管理方要求提供发票 The authorised person may request payment until the penultimate day of the month of collection. 管理方可要求在缴费月最后一日前缴费 Only the information not available in the TGSS is transmitted (bases by sections, part-time work coefficient...). 只有社保基金总会不可提供的资料才需传送（各行业基数、兼职工作系数…） Only the data on workers affected by changes with respect to the previous month. 只有职工数据会因前期月份情况改变而受到影响 The effects of presentation are produced when the invoicing can be calculated. 演示效果在可进行计算时即生成

NOTIFICATION OF ERRORS 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 TGSS INVOICE 社保发票 NOTIFICATION OF ERRORS TOTAL PAYMENT 完全支付 AUTHORISED PERSON REQUESTS PAYMENT AUTHORISED PERSON AUTHORISED PERSON CORRECTION OF ERRORS TOTAL PAYMENT POSSIBILITY OF RECEIPT FOR CORRECT WORKERS CONSULTATION OF CALCULATIONS PARTIAL PAYMENT CHARACTERISTICS 特点 Calculation based on information of membership, and that provided by the INSS, SEPE and mutual societies. 缴费根据参保人员及国家社保署、SEPE和互助社的信 息计算。 Before generating the receipt, a draft with the calculations is submitted to the employer. 在生成收据前，计算稿本会传送至雇佣企业。 On 24th, 28th and every day after 28th, the TGSS closes the drafts and submits the settlement receipts, although the employer may request them before those days. 在24号、28号及29号以后的每一日，社保基金总会都会停止稿本并传输确定收据，即 使企业要求早发。 Update of the calculation at the close. 在缴费月结束前更新计算。

NOTIFICATION OF ERRORS 错误提示 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 TGSS INVOICE NOTIFICATION OF ERRORS 错误提示 AUTHORISED PERSON REQUESTS PAYMENT AUTHORISED PERSON AUTHORISED PERSON CORRECTION OF ERRORS TOTAL PAYMENT POSSIBILITY OF RECEIPT FOR CORRECT WORKERS PARTIAL PAYMENT CONSULTATION OF CALCULATIONS CHARACTERISTICS 特点 The TGSS notifies the employer about any errors and the information needed to complete the calculation of the payment. 社保基金总会提醒雇 佣方任何错误以及任何为完成缴费计数而必须的信息。 In the event that the calculation related to all the workers is not possible, the TGSS allows consultation of the workers calculated. 即使未包括所 有无误职工，社保基金总会也允许已获得计算的职工进行咨询。

NOTIFICATION OF ERRORS 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序 TGSS INVOICE NOTIFICATION OF ERRORS AUTHORISED PERSON 管理方 TOTAL PAYMENT 完全总额 AUTHORISED PERSON REQUESTS PAYMENT AUTHORISED PERSON CORRECTION OF ERRORS 错误修复 CORRECTION OF TGSS DATABASE INFORMATION 修复社保基金总库数据库信息 PARTIAL PAYMENT 部分总额 CONSULTATION OF CALCULATIONS NOTIFICATION OF NEW DATA 新信息通知 POSSIBILITY OF RECEIPT FOR CORRECT WORKERS 无误员工可获取收据 CHARACTERISTICS 特点 The authorised person may correct the errors that prevent the calculation before the conclusion of the presentation period by procedures that are exclusively electronic. 在 演示结束前，管理方会修复为防止电子程序计算错误而出现的错误。  If it is not possible to correct the errors, starting on 24th, the TGSS issues a partial payment receipt for the workers whose calculation has been properly done, as long as it is requested by the authorised person. 从每月24号开始，在社保基金总会在管理 方要求下计算部分支付收据时，无法修复错误。

3. DIRECT PAYMENT SYSTEM 直接支付系统 3.2. Contribution Payment procedure 缴费支付程序

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命与职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统：概念与程序 3.1. Concept 概念 3.2. Contribution Payment procedure 缴费支付程序 3.3. Implementation 运行 3.4. Advantages 优点

Implementation of the Direct Payment System 直接支付系统运作 Run-in period, initial authorisations 运行阶段，授权正规运作起步 JAN 2015年1月 FEB 2015年2月 MAY 2015年5月 … OBLIGATION 义务 Start of notification of obligation 开始确认义务 1st transmission in real SLD (auth. Direct RED) 第1次传入真实SLD系统 （直接RED） 1st transmission in real SLD (auth. RED Internet) 第1次转入真实SLD系统 （在线RED） 8 JANUARY 2015: Approval of Resolution of 8 January 2015 by the SESS, which regulates the online notification of mandatory incorporation into the Direct Payment System. 2015年1月8日：《SESS系统批准决议》，规定了与直接支付系统的法定整合及其在线确认方式。

3. DIRECT PAYMENT SYSTEM 直接支付系统 3.3. Implementation 运行 Implementation of the Direct Payment System 直接支付系统运作 Companies notified 通知企业 Accumulated data … January 2015年1月 February 2015年2月 March 2015年3月 April 2016年4月 April 2016年4月 … RED authorisations 管理部门 24 285 42.486 73 1.412 50.982 1.285 20.209 602.560 2.635 11.688 398.951 46.593 723.749 6.574.312 … Companies 企业 … Workers 职工 MOVE TO REAL 移至现实 May 2015年5月 June 2015年6月 July 2015年7月 … August 2016年8月

2,4 11.540 131.000 13,3 million TOTAL FIGURES 总数 3. DIRECT PAYMENT SYSTEM 直接支付系统 3.3. Implementation 运行 TOTAL FIGURES 总数 2,4 million Companies 2400万家企业 11.540 civil servants TGSS 11540位社保基金总会公务员 131.000 Authorisations 1131，000例授权正规运作 13,3 million Workers 1330万工作者

Contents 内容 1. GENERAL TREASURY OF THE SOCIAL SECURITY DEPARTMENT: Mission and Competences 社保基金总会：使命与职权 2. PAYMENT SYSTEMS: Classification 支付系统：分类 3. DIRECT PAYMENT SYSTEM: Concept and procedure 直接支付系统 3.1. Concept 概念 3.2. Contribution Payment procedure 缴费支付程序 3.3. Implementation 运行 3.4. Advantages 优点

MAIN ADVANTAGES 主要优点 3. DIRECT PAYMENT SYSTEM 直接支付系统 FOR COMPANIES 对于企业 SIMPLIFICATION OF COMPLIANCE WITH OBLIGATIONS 简化义务履行方式 Application by TGSS of the regulations governing contributions 通过社保基金总会执行缴费管理规则 Reduction of burdens on employers as less information has to be transmitted 减轻企业信息报告负担 FOR WORKERS 对于职工 MORE INFORMATION 更多信息 Availability of information on contributions and details of calculation of the payment at worker level 对职工缴费计算细节有更多的了解 FOR THE TGSS 对于社保基金总会 IMPROVED MONITORING AND CONTROL 改善监管 Improved control of the obligation to make contributions 改善对企业职工义务的监督，增加缴费 A priori control 系优先监管

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