According to international tax regulations, taxpayers of the employment benefit processes are considered to be all workers in a relationship of dependency, employers, both in the public and private sectors.
As I mentioned in the previous post, the contribution to the employment benefit processes is a fraction of the normal salary earned by the worker or apprentice in the month immediately prior to that in which it was caused, and the employer is responsible for the payment.
In this sense, the employer must deduct, when paying the salary, the amount corresponding to the worker's contribution, inform him/her in the same act about the withholding made, and pay it to the social security treasury.
Now, the process of determination and payment of the parafiscal contributions, is that which is developed in different phases, when the administration plan begins to be exercised, that is to say, it is the act or set of acts directed to specify in each particular case, if there is a tax debt.
Fundamentally those who are obliged to pay the tax to the public entity, in such a way that the levies collected by them ensure their autonomous financing, by means of the contributions of social security and prevention; and finally make the payment that presumes the existence of a credit for the amount liquidated and enforceable in favor of the public entity.