Social Insurance Bank

Pre-billing of liabilities, one step closer to electronic submission

Implementation year

The pre-billing service has been in operation since 2001, allowing companies to make their payroll declarations electronically and, by the same means, and at the time of submission receive the calculation of their mandatory liabilities in a secure environment.

The benefits offered by this new service are as follows:

  • Tax certainty for taxpayers.
  • Improved quality of the Single Register of Earnings and Contributions.
  • Fraud reduction.


The pre-billing service offers an alternative to the conventional model based on the declaration of liabilities to be paid by taxpayers, offering added value for taxpayers. In many cases, they are even based on pre-billing by BPS in order to manage their own payroll.

Contribution Collection and Compliance
Service quality