DIRECT PAYMENT SYSTEM 直接支付系统 Madrid, 29th October 2015 2015年10月29日，马德里

Contents 内容 DIRECT PAYMENT SYSTEM 直接支付系统 DIRECT RED 电子数据直接提交系统 SLD

Contents 内容 DIRECT PAYMENT SYSTEM 直接支付系统 2. DIRECT RED 3. SLD

1. Direct Payment System 直接支付系统 Scope of management 管理范围 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, through one of the following systems 可联合支付的社保缴费应根据该法案及其执行规定，通过下列系统进行: CONTRIBUTIONS/ COLLECTION 缴费/征缴 Self-assessment payment system by the person responsible for making the Social Security contributions and for joint collection. 自估支付系统：由社保征缴与联合征缴责任人实现 Direct payment system by the General Treasury of the Social Security system, for each worker, according to the data available on the persons 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。

1. DIRECT PAYMENT SYSTEM 直接支付系统 CHARACTERISTICS OF THE NEW PROCEDURE 新程序特征 Current model 现行模式 New model 新模式 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 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

Contents 内容 1. DIRECT PAYMENT SYSTEM DIRECT RED 电子数据直接提交系统 3. SLD

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

How Direct RED works 直接RED系统如何运作 2. Direct RED 直接RED系统 How Direct RED works 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 Correct processing 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 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

Contents 内容 1. DIRECT PAYMENT SYSTEM 2. DIRECT RED SLD （SLD系统） 3.1. Contribution Payment procedure 缴费支付程序 3.2. Implementation 运行 3.3. Advantages 优点

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。

3. SLD 3.1. 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

3. SLD 3.1. 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 PARTIAL PAYMENT POSSIBILITY OF RECEIPT FOR CORRECT WORKERS 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 it can be calculated. 演示效果在可进行计算时即生成

3. SLD 3.1. 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 AUTHORISED PERSON AUTHORISED PERSON REQUESTS PAYMENT TOTAL PAYMENT CORRECTION OF ERRORS PARTIAL PAYMENT POSSIBILITY OF RECEIPT FOR CORRECT WORKERS CONSULTATION OF CALCULATIONS 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 24, 28 and every day after 29, the TGSS closes the drafts and submits the settlement receipts, although the employer may request them early. 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。

3. SLD 3.1. Contribution Payment procedure 缴费支付程序 TGSS INVOICE NOTIFICATION OF ERRORS 错误提示 AUTHORISED PERSON AUTHORISED PERSON REQUESTS PAYMENT AUTHORISED PERSON TOTAL PAYMENT CORRECTION OF ERRORS PARTIAL PAYMENT POSSIBILITY OF RECEIPT FOR CORRECT WORKERS CONSULTATION OF CALCULATIONS CHARACTERISTICS 特点 The TGSS notifies the employer of 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。 Although not all the correct workers are included, 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。

3. SLD 3.1. 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 CORRECTION OF ERRORS 错误修复 AUTHORISED PERSON REQUESTS PAYMENT 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 mainly 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 24 the TGSS issues a partial payment receipt for the workers it has been able to calculate, if 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。

Implementation of the Direct Payment System 直接支付系统运作 3. SLD 3.2. Implementation 运作 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。

Implementation of the Direct Payment System 直接支付系统运作 3. SLD 3.2. Implementation 运作 Implementation of the Direct Payment System 直接支付系统运作 Companies notified 通知企业 January 2015年1月 February 2015年2月 March 2015年3月 April 2015年3月 December 2015年12月 RED authorisations 管理部门 24 73 1,300 4,100 100% 285 1,400 20,000 43,000 100% Companies 企业 Workers 职工 43,000 50,000 600,000 500,000 100% CCCs:缴费账户号码 General Scheme (0111) 通用方案（0111） Normal payment mode 正常支付模式 Public Administration No. 公共行政号码 Frequency of monthly payment without deferral 每月无点击支付频度 MOVE TO REAL 移至现实 May 2015年5月 June 2015年6月 July 2015年7月 August 2015年8月

3. SLD 3.3. Advantages 优点 MAIN ADVANTAGES 主要优点 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 COMPANIES 对于企业 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 WORKERS 对于职工 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 FOR THE TGSS 对于社保基金总会