Interns Must Contribute to the General Social Security Scheme from 1 December 2011

A Royal Decree has recently been published that amends the Social Security contribution conditions for individuals on training contracts, commonly known as interns. These new requirements take effect from 1 December 2011.

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Conesa Legal

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From now on, any organisation or entity, whether public or private, that engages interns participating in training programmes linked to university or vocational education studies, where those programmes involve financial remuneration, will be required to make Social Security contributions on their behalf.

Interns who participated in training programmes prior to the entry into force of this regulation may apply to enter into a special agreement so that contributions corresponding to the training period already completed are recognised, up to a maximum of two years. 
 

Procedure to be followed by the hiring organisation

Companies must apply to Social Security for a specific contribution account code for their interns, in order to enrol them in the General Social Security Scheme. Registration and/or enrolment in the General Scheme must be completed before 1 December 2011. 
 

Specific contribution rules for interns

1. For the purposes of common and occupational contingencies, intern contracts shall be governed by the contribution rules applicable to training and apprenticeship contracts, with no obligation to contribute towards unemployment insurance, the Wage Guarantee Fund (FOGASA), or vocational training.
2. overtime is not permitted, except in cases of force majeure.
3. The contribution base will be 75% of the minimum base for the group to which the intern employee belongs.

From February 2012, companies will be able to submit settlement statements for these accounts through the RED system. This is independent of the obligation to register the intern under the General Social Security Scheme before 30 November.

To regularise the situation of any interns currently engaged, please contact the Management Department at Conesa Asociados before the end of November to carry out the necessary procedures: gestion@bufeteconesa.com.