Logo Guide to Business in Spain

13Social security system7

13.1 Introduction

As a general rule, all employers, their employees, self-employed workers, members of manufacturing cooperatives, domestic personnel, military personnel and civil servants who reside and/or perform their duties in Spain are required to be registered with, and pay contributions to, the Spanish social security system (except in specific cases of temporary secondments of employees, as indicated in section 11.2 above).

There are different contribution programs under the Spanish social security system:

  1. General social security program.
  2. There are other situations included within the general social security program that qualify for special treatment, namely:
    • Artists.
    • Railroad workers.
    • Sales representatives.
    • Bullfighting professionals.
    • Professional soccer players and other professional sportsmen and women.
    • Agricultural workers.
    • Domestic personnel.
  3. Special social security programs for:
    • Seamen.
    • Self-employed workers.
    • Civil servants and military personnel.
    • Coal miners.
    • Students.

Classification under these programs depends on the nature, conditions and characteristics of the activities carried on in Spain.

As a general rule, employers and their employees will be subject to the general social security program.