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In recent years, Spanish Payroll, specifically Social Security Contributions, have undergone significant changes. It all began with the CRA document, which required companies to classify and report all payments made to employees. Following this, the SLD (Sistema de Liquidación Directa) was introduced, completely transforming the way contributions are calculated. The FIE report emerged during COVID-19 to inform companies about sicknesses directly from the authorities. Starting in January 2025, a new contribution quota called Solidarity Contribution (Cotización por solidaridad) has been implemented, altering the calculation of bases for employees. This blog will share the questions and answers exchanged with Social Security to understand the changes and their impact.
