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- 1
Spain: An attractive country for investment
- 2
Setting up a business in Spain
- 3
Tax System
- 4
Investment aid and incentives in Spain
- 5
Labor and social security regulations
- 6
Intellectual property law
- 7
Legal framework and tax implications of e-commerce in Spain
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Downloads
- AI
Company and Commercial Law
- AII
The Spanish financial system
- AIII
Accounting and audit issues
- Introduction
- Contracts
- Material modifications to working conditions
- Termination of employment contracts
- Senior management contracts
- Contracts with temporary employment agencies
- Worker representation and collective bargaining
- Non-employment relationships
- Acquisition of a Spanish business
- Practical aspects to be considered when setting up a company in Spain
- Relocation of workers under a cross-border working arrangement within the EU and the EEA ("IMPATRIATES")
- Visas and work and residence permits
- Social security system
- Equality in the workplace
- Occupational risk prevention
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:
- General social security program.
- 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.
- 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.