Social Security: news regarding affiliation, cancellations and deferrals of debts with Social Security

On July 30, the BOE published RD 643/2026, of July 29, which introduces relevant changes in two Regulations: the General Regulation on registration, affiliation, registrations and cancellations (RD 84/1996) and the General Regulation of Social Security Collection (RD 1415/2004). Entry into force: August 1, 2026.

Main modifications:

Extension of deadline to communicate cancellations and data variations:

Until now, the withdrawal of a worker or any variation in his data before
The TGSS had to be communicated within a period of 3 calendar days. The new RD extends this period to 6 calendar days (modification of article 32.3 of RD 84/1996).

Deferrals of debts with Social Security:

• Non-postponable installments (CP). The non-postponable nature of the professional contingency (CP) quotas is maintained, both for self-employed workers
  foreign or assimilated as RETA (art. 32.1).

• Waiver of guarantees. The thresholds from which the TGSS requires the provision of guarantees to grant a postponement are updated (they were already applied by virtue of the Resolution of 6/4/2020, of the TGSS):

  - Debts of up to 150,000 euros: without guarantees.

  - Debts of up to 250,000 euros: they do not require guarantees either, as long as at least a third of the amount is paid within 10 days following the
  notification and the rest is distributed in the following two years.

• Default interest. During the entire duration of the deferral, late payment interest accrues at the current rate, with a surcharge of 2 additional points in cases in which the debtor has been exempt from providing guarantees (art. 34).

• Denial of postponements. Previously, a deferral could be denied when the deferrable debt does not exceed twice the monthly SMI. Now this threshold is reduced to the monthly SMI in force at the time of the request (art. 35.6).

• Automated postponements. The possibility of these requests being subject to automated resolution is expressly provided for.

Communication of the job occupation code:

Within a period of six months from the entry into force of this royal decree, all employers must inform the TGSS of the job occupation code.
—according to the current National Classification of Occupations— of each employed worker in a registered situation, provided that this information is not previously communicated.