Trainees: new social security obligations as from 1 October 2023

According to RDL 2/2023, new Social Security obligations arise, which will apply as of 1 October 2023, in the non-labour relations of students who carry out training placements or external academic placements in companies included in training programmes - traineeships -.

Key aspects of this new regulation:

1 - Obligation to register grantees with the social security system

The carrying out of training placements in companies, institutions or entities included in training programmes and the carrying out of external academic placements under the protection of the respective legal and regulatory regulations, shall determine the compulsory inclusion in the social security system.

These practices referred to in the previous paragraph include:

• Those carried out by university students, both those aimed at obtaining official bachelor's and master's degrees and doctorates, and those aimed at obtaining a university-specific qualification, whether it be a lifelong learning master's degree, a specialisation diploma or an expert diploma.
• Those carried out by vocational training students, provided that they are not provided under the intensive vocational training scheme.

2 - Registration as employees

The persons who carry out these internships shall be included as employees in the General Social Security Scheme, excluding the special systems thereof, unless the internship or training is carried out on board vessels, in which case they shall be included in the Special Social Security Scheme for Seafarers.

3 - Protective action.

This shall be that corresponding to the applicable Social Security scheme, excluding unemployment protection, coverage by the Wage Guarantee Fund and Vocational Training. In the case of unpaid internships protection for temporary incapacity benefit arising from common contingencies shall also be excluded.

The economic benefits for birth and care of a child, risk during pregnancy and risk during breastfeeding will be paid by the managing body or, where applicable, by the collaborating mutual insurance company, by direct payment from the latter.

The benefits corresponding to temporary incapacity arising from common or occupational contingencies shall in all cases be paid by means of delegated payment.

4 - Compliance with formal social security obligations - whether paid or unpaid traineeships - as from 1 October 2023

In the case of paid traineeshipsThe social security obligations shall be met by the entity or body financing the training programme, which for these purposes shall assume the status of employer.

In the event that the programme is co-financed by two or more entities or bodies, the employer shall be the one to which the respective financial consideration is paid.

Social Security registrations and cancellations shall be made in accordance with the general applicable regulations.

In the case of unpaid traineeshipsIn the case of the training centre, compliance with Social Security obligations shall be the responsibility of the company, institution or entity in which the training takes place, unless the cooperation agreement or agreement signed for its implementation stipulates that such obligations shall be the responsibility of the training centre responsible for the training offer.

Whoever assumes the status of employer must communicate the actual days of the placement on the basis of the information provided by the centre where the training placement is carried out.

The responsible entity shall request the assignment of a specific contribution account code for this group of persons from the General Treasury of the Social Security.

Social Security registrations and deregistrations shall be carried out in accordance with the general regulations applicable, except for the exceptions provided for in the regulations themselves, with registration taking place at the start of the training placements and deregistration at the end of these, without prejudice to the fact that for Social Security contributions and their protective action, only the days on which the training placements are carried out shall be taken into account.

5 - Contribution - whether paid or unpaid traineeships

At The 95 per cent reduction for common contingencies shall apply to them without any other contribution benefits than this reduction being applicable to them.

The entity that assumes the status of a company for the purposes of social security obligations acquires the status of a person obliged and responsible for the payment of all contributions.

6 - Contribution to unpaid training placements

It shall consist of a company contribution for each day of training for common contingencies and for professional contingencies, which shall take into account the exclusion of coverage for temporary incapacity derived from common contingencies, which shall be established for each financial year in the corresponding General State Budget Law, without exceeding the maximum contribution for common and professional contingencies that is also determined in said law.