Social Security clearance certificates in the event of a change of employer. Non-existence of claims does not mean non-existence of debts

1. Taking on debts to the Social Security owed by a transferred undertaking

1.1. Social Security rules provide that the employer is liable for compliance with the obligation to make payment in full of all contributions, including those of the undertaking and its employees. It is possible to extend such liability in the alternative, jointly and severally or mortis causa, to other persons or entities without legal personality under the aegis of art. 104 of the Social Security (General) Act (abbrev. LGSS).As a general rule, when there is a plurality of employers, Social Security-related liability is joint and several. Thus, in accordance with art. 127(1) LGSS and without prejudice to art. 42 of the Employee (Rights and Responsibilities) Act (abbrev. LET), for contractor and subcontractor agreements related to the contracting employer’s business, when an employer has been held liable, in whole or in part, for payment of a benefit under the provisions of employment law, if the relevant work or service has been contracted, the awardee of the same is liable for the employer’s obligations in the event of such employer being held insolvent....