The respective regulation was abolished at the beginning of the new year.
Consequently, the invoice issued in March 2023 will only show the contributions due for the month of January 2023. The same applies to subsequent invoices, which means that only contributions due to be paid are shown.
For companies this will, in principle, result in a bank statement being issued in February 2023, which will only show the contributions deducted from the surplus wages (13th month, end-of-year bonuses, etc.) paid to their employees for the month of December 2022.
This will reduce the financial burden for the month of February 2023 by one month’s contributions. For self-employed people, the monthly burden in February is expected to be zero in the vast majority of cases.
For future employers, self-employed people, and farmers, the abolition of the advance payment will come into effect with the first bank statement given that it will only include the contributions actually due, so there will be no more double burden at the beginning of activities.
The change was made so that affected employers have a greater financial leeway to implement the wage indexations anticipated in 2023.
Technical details concerning the bills issued by the Joint Social Security Centre (CCSS) can be accessed via this link.
