Desde 1995, año en el que la Seguridad Social implantó el SISTEMA RED (Remisión Electrónica de Datos), ésta ha seguido evolucionando el Sistema en aras a hacerlo más telemático y ágil. En el año 2015, la Tesorería General de la Seguridad Social (TGSS) va a implantar un nuevo sistema que rompe con todo lo anterior: el SISTEMA DE LIQUIDACION DIRECTA.
En este nuevo sistema, la TGSS asume la iniciativa del cálculo de la cotización de las empresas, basándose en la información obrante en el Fichero General de Afiliación (FGA) y en los datos que las empresas remiten mensualmente a traves de sus gestores autorizados.
Los gestores, por su parte, han de nivelar los datos de las empresas con los del Sistema, corrigiendo lo necesario, tanto en los ficheros de la empresa, como en el FGA de la Seguridad Social, ya que la cotización no se va a calcular hasta que no haya coincidencia absoluta entre ambos.
El procedimiento de cotizacion se inicia necesariamente a instancia de la empresa, cuanto el gestor autorizado remite a la TGSS el fichero de bases de cotización y tramos del mes: en ese fichero incluirá las variaciones que se hayan producido a lo largo del periodo. De no producirse esta primera comunicación, la TGSS no efecturaría ningún cálculo y la empresa quedaría en situación de deuda.
La TGSS validará esta información, respondiendo con un borrador de la liquidación en caso de que haya conformidad, o con un fichero de discrepancias, indicando los trabajadores con supuestos errores. La liquidación de cuotas se consolidará por la aceptación del gestor, para los trabajadores que no presenten discrepancias, y los que presenten diferencias se irán consolidando a medida de que éstas se corrijan con sucesivos envíos.
Así, queda de manifiesto la primera diferencia esencial del sistema: la cotización ya no se hace globalmente por cada código de cuenta de cotización, sino que se calcula individualmente, trabajador a trabajador, pudiendo incluso liquidarse parcialmente. Esta circunstancia puede ser favorable para aquellas empresas que no pudiendo liquidar la cuota de cotización de toda la empresa, pudieral al menos minorar la deuda presentando una liquidación parcial.
Por otro lado, es muy importante señalar que se está avanzando en la interconexión de la base de datos de la Seguridad Social con resto de Organismos Públicos que disponen de información relevante, como el INSS, el INSALUD, la Agencia Tributaria, las Mutuas de Accidentes, los Ayuntamientos y CC.AA, los Registros Mercantiles…
Esto significa que podría llegar hasta el Fichero General de Afiliación (FGA) de la Seguridad Social información procedente de estos organismos, que sería susceptible de generar discrepancias en el momento de efectuar la cotización, si la empresa no es muy disciplinada y rápida a la hora de comunicar cualquier cambio que afecte a la empresa o los trabajadores a su gestor autorizado.
Este nuevo sistema va a contribuir a un mayor control por parte de la Administración de los movimientos de las empresas, y va a permitir a la Seguridad Social poner al día y depurar su base de datos con la contribución de los gestores del Sistema RED, que tendrán que asumir la nivelación de datos del sistema de forma desinteresada.
A cambio, las empresas y sus asesores van a estar sometidos a un gran estrés, con un procedimiento de trabajo que multiplica las transacciones, y con el riesgo de quedar en deuda con la Seguridad Social, si al finalizar el período de cotización no se ha conseguido la concordancia absoluta de los datos, ya que la TGSS no permite la liquidación en situación de discrepancia.
Pero no todo son malas noticias, el efecto beneficioso para el sistema es que, sin lugar a dudas, se va a incrementar la recaudación.
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