The new contribution of the trainees in Spain

From 1 January 2024, trainees will have to step up to the plate and assume a responsibility that until now only fell to those who were paid for their work.

Social Security contributions become the new requirement for university and vocational training students who undertake training or academic internships, whether paid or unpaid.

This measure represents a significant change in the employment path of young trainees, who will be able to include their internships in their employment history for future retirements.

Thus, internship trainees are added to the group that contributes to Social Security for common and professional contingencies.

Trainees obliged to pay social security contributions

University students on bachelor’s degrees, master’s degrees, doctorates, university degrees, specialisation or expert diplomas, as well as vocational training students, with the exception of those in the intensive vocational training scheme, are obliged to pay social security contributions.

It’s time to take on this new responsibility and make your career history from the very beginning – the future is now!

If your company takes on trainees, be careful: you must register them with the Social Security! It doesn’t matter if they are university interns or vocational trainees, the law is clear!

Of course, there are always exceptions. If the trainees do an internship on board a ship under the Special Regime for Seafarers, you don’t have to do this.

What will trainees be covered?

It is clear that they will receive the protective action corresponding to the applicable Social Security regime, whether it is the General Regime or the Special Regime for Sea Workers.

However, it is important to know that they will not have unemployment protection, nor will they be covered by the Wage Guarantee Fund or by Vocational Training.

In unpaid internships, the temporary incapacity benefit derived from common contingencies will not be included.

And who is responsible for complying with Social Security obligations?

In paid training placements, the entities financing the training programme will be responsible, in accordance with the general regulations applicable.

However, if the intern is unpaid, the company where the internship is carried out is responsible for complying with Social Security obligations, unless there is an agreement stating otherwise.

And finally, what does the contribution consist of?

It is a percentage of the contribution base that the company or entity must pay each month to contribute to the interns’ Social Security contributions.

So, now you know! If you receive interns, make sure you comply with your Social Security obligations.

There are no excuses!

Trainees will no longer be exempt from paying social security contributions. That’s right!

However, they will not have to worry about contributions for unemployment, FOGASA or vocational training, nor will they have to pay the MEI.

In the case of unpaid internships, temporary incapacity benefit due to common contingencies is excluded.

During the course of their internships, they will have to register at the beginning and leave at the end, and they will have a specific period to pay their contributions, with the possibility of paying up to the penultimate calendar day of the following month.

Will this measure have retroactive effect?

Don’t worry! The regulations do not provide for retroactive effect, but we do offer the option of signing a special agreement, which will have a cost that will be borne by the trainees and will cover a period of up to 5 years.

If you have completed an internship before 1 January 2024, you will be able to sign this agreement, allowing you to count the contribution corresponding to the periods of training or non-labour and academic internships carried out before the entry into force of the regulation,

with a maximum limit of five years!

Do you want to know when the contribution for trainees comes into force?

The wait is over! This measure has been in force since 1 January 2021. Start paying contributions, trainees!

The inclusion of trainees in the social security system has been subject to a change in the original plan. The date scheduled for 1 October 2023 has been rescheduled to 1 January 2024.

This adjustment is intended to make it easier for training centres and regulators to adapt to Social Security obligations.

But BEWARE, if you did your internship before this change, don’t worry, you still have options! You can sign a special agreement and calculate the corresponding contribution.

Don’t get caught off guard. Plan wisely and secure your future.