{"id":15172,"date":"2026-09-02T18:14:56","date_gmt":"2026-09-02T16:14:56","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=15172"},"modified":"2026-09-04T10:58:15","modified_gmt":"2026-09-04T08:58:15","slug":"les-empreses-disposen-ara-de-sis-dies-per-a-comunicar-les-baixes-a-la-seguretat-social","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/les-empreses-disposen-ara-de-sis-dies-per-a-comunicar-les-baixes-a-la-seguretat-social\/","title":{"rendered":"Les empreses disposen ara de sis dies per a comunicar les baixes a la Seguretat Social"},"content":{"rendered":"
Les baixes de treballadors i determinades variacions de les seves dades ja no han de comunicar-se en tres dies naturals. La reforma porta a m\u00e9s canvis en els ajornaments de deutes.<\/h5>\n

 <\/p>\n

El canvi ha arribat de la m\u00e0 del Reial decret 643\/2026, de 29 de juliol, publicat al BOE del 30 de juliol<\/a>,<\/em><\/strong><\/p>\n

Termini per comunicar les baixes i les variacions de dades dels treballadors<\/h3>\n
    \n
  • A partir del dia 1.8.2026:<\/strong> Sis dies naturals.<\/li>\n
  • Fins el 31.7.2026:<\/strong> Tres dies naturals<\/li>\n<\/ul>\n

    La paraula \u00abnaturals\u00bb \u00e9s important. No parlem de sis dies laborables. Dissabtes, diumenges i festius formen part del c\u00f2mput.<\/p>\n

    Que s’hagi ampliat el termini de les baixes no afecta a les altes que s’han de seguir notificant abans del comen\u00e7ament de l’activitat.<\/p>\n

    Tamb\u00e9 hi ha canvis en els ajornaments de deutes<\/h3>\n
      \n
    • Deutes iguals o inferiors s 150.000 \u20ac:<\/strong>\u00a0 Amb la nova regulaci\u00f3 no ser\u00e0 necessari constituir garanties.<\/li>\n
    • Deutes entre 150.001 \u20ac i 250.000 \u20ac:<\/strong> Tampoc caldr\u00e0 garanties\u00a0 si s’acorda ingressar almenys un ter\u00e7 dins dels deu dies seg\u00fcents a la notificaci\u00f3 de la concessi\u00f3 i la resta s’abona durant els dos anys seg\u00fcents.<\/li>\n<\/ul>\n

      Atenci\u00f3.<\/strong> Que no sigui obligatori aportar garanties no significa que l’ajornament es concedeixi autom\u00e0ticament. Continuen existint requisits que s’han d’analitzar en cada expedient.<\/p>\n

      Casos en que es pot denegar l’ajornament d’un deute per la seva escassa quantia<\/h3>\n

      El l\u00edmit passa del doble del salari m\u00ednim interprofessional (SMI) mensual a un SMI mensual vigent en el moment de presentar la sol\u00b7licitud.<\/p>\n

      En la pr\u00e0ctica, aquesta reducci\u00f3 pot permetre que determinats deutes que anteriorment trobaven aquesta barrera tinguin ara m\u00e9s opcions d’accedir a un ajornament.<\/p>\n

      A m\u00e9s, aquesta circumst\u00e0ncia no ser\u00e0 aplicable a aquells ajornaments que arribin a tramitar-se i concedir-se de manera automatitzada.<\/p>\n

        \n
      • Atenci\u00f3.<\/strong> No s’ha d’interpretar el nou l\u00edmit com un dret autom\u00e0tic a l’ajornament. Es modifica una causa de possible denegaci\u00f3, per\u00f2 continuen sent aplicables les restants condicions del procediment.<\/li>\n<\/ul>\n

        Hi ha deutes que continuen sent inajornables<\/h3>\n
          \n
        • \u00a0Aportaci\u00f3 dels treballadors per compte d’altri o assimilats.<\/li>\n
        • Les quotes corresponents a les conting\u00e8ncies d’accidents de treball i malalties professionals.<\/span><\/li>\n<\/ul>\n

          La norma aclareix, a m\u00e9s, que aquesta \u00faltima limitaci\u00f3 afecta tant a treballadors per compte d’altri com a treballadors per compte propi.<\/p>\n

          Aquestes quantitats hauran d’ingressar-se, si no s’haguessin pagat abans, dins del mes seg\u00fcent a la notificaci\u00f3 de la resoluci\u00f3 per la qual es concedeixi l’ajornament.<\/p>\n

            \n
          • Atenci\u00f3.<\/strong> Un deute amb la Seguretat Social pot contenir conceptes ajornables i altres que no ho s\u00f3n. Abans de sol\u00b7licitar l’ajornament conv\u00e9 separar correctament uns i altres.<\/li>\n<\/ul>\n

            Nova obligaci\u00f3 sobre l’ocupaci\u00f3 dels treballadors<\/h3>\n

            S’estableix un termini de sis mesos des de la seva entrada en vigor perqu\u00e8 els empresaris comuniquin a la Tresoreria General de la Seguretat Social el codi d’ocupaci\u00f3 laboral, \u00fanica o principal, dels treballadors per compte d’altri que es trobin d’alta, d’acord amb la Classificaci\u00f3 Nacional d’Ocupacions vigent.<\/p>\n

            L’obligaci\u00f3 afecta aquells casos en els quals aquesta informaci\u00f3 encara no hagi estat comunicada.<\/p>\n

              \n
            • Atenci\u00f3.<\/strong> No cal tornar a comunicar el codi quan la TGSS ja disposi correctament de la dada. El recomanable \u00e9s comprovar quins treballadors el tenen informat i quins romanen pendents.<\/li>\n<\/ul>\n

              \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

              Les baixes de treballadors i determinades variacions de les seves dades ja no han de comunicar-se en tres dies naturals. La reforma porta a m\u00e9s canvis en els ajornaments de deutes.   El canvi ha arribat de la m\u00e0 del Reial decret 643\/2026, de 29 de juliol, publicat al BOE del 30 de juliol, Termini […]<\/p>\n","protected":false},"author":18,"featured_media":15169,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[21,11],"tags":[1652,3500,3499],"class_list":["post-15172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-laboral","tag-ajornament-de-deutes","tag-comunicacio-baixes-s-social","tag-deutes-seguretat-social"],"acf":[],"yoast_head":"\nLes empreses disposen ara de sis dies per a comunicar les baixes a la Seguretat Social | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/les-empreses-disposen-ara-de-sis-dies-per-a-comunicar-les-baixes-a-la-seguretat-social\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les empreses disposen ara de sis dies per a comunicar les baixes a la Seguretat Social | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Les baixes de treballadors i determinades variacions de les seves dades ja no han de comunicar-se en tres dies naturals. 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