From January 1, 2024, all companies will be required to register interns with Social Security. This applies regardless of whether the internship is paid or unpaid.
We would like to inform you that, effective January 1, 2024, students undertaking training and academic internships as part of training programs will be included in the Social Security system. Royal Decree-Law 2/2023, of March 16, on Pension Reform, included this measure of Social Security coverage for interns, which was originally scheduled to take effect in October 2023.
However, this measure will not come into effect until 2024. Royal Decree Law 5/2023, of June 28, includes the postponement of the obligation to register all scholarship recipients with Social Security.
In this way, all interns will be required to contribute to Social Security from that date forward, regardless of whether their internships are paid or unpaid. Until now, only students with paid internships contributed to Social Security for both general and occupational contingencies. Thus, interns with paid internships accumulated years of work experience that could be counted towards their retirement benefits.
Students who benefit: The new regulations cover university students, including those pursuing official undergraduate and master's degrees, doctorates, and university-specific qualifications. This includes continuing education master's programs, specialization diplomas, and expert diplomas. It also includes vocational training students, except those enrolled in intensive vocational training programs.
Coverage: Social security coverage applies according to the relevant scheme, excluding unemployment benefits and Wage Guarantee Fund coverage. In the case of unpaid internships, temporary disability benefits for common contingencies are also excluded.
Obligations to Social Security:
- For paid training placements, the obligations fall on the entity that finances the training program, assuming the status of employer.
- In the case of unpaid internships, the obligations fall to the company or entity where they take place, unless otherwise agreed in the cooperation agreement. The responsible entity must report the actual days of the internship.
Social Security contributions: In both cases, the contribution excludes the earmarked contribution for the Intergenerational Equity Mechanism (MEI). A 95% reduction is applied to contributions for common contingencies, without any other contribution benefits. The entity assuming the role of employer will be responsible for paying all contributions.
Retroactivity: Those who were in the situation described before the entry into force of the regulations may sign a special agreement, allowing the calculation of contributions for periods of training or internships carried out before that date, up to a maximum of 5 years.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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