All employers, workers, self-employed workers, members of manufacturing cooperatives, domestic staff, military personnel, and officials who live and/or work in Spain, must register with, and are obliged to pay contributions to, the Spanish social security system. Contributions even continue to be made on behalf of unemployed workers.

The Spanish Social Security system comprises two different types of program:

• General social security program, which includes all employees and also certain special cases, such as that of artists, professional soccer players, sales representatives, rail workers or bullfighters.
• Special social security programs for: farmers, seamen, self-employed workers, government officials (civil and military), domestic staff, coalminers, and students.

Social Security contributions are paid between the employer and the worker, and depend on the employment and occupational category.

Employers' total contributions are increased by contingencies for occupational accidents or diseases, depending on how hazardous the employee's job is.

In 2011, the general employer contribution is 29.9%, while the employee contribution is 6.35%. These rates are applied to certain minimum and maximum contribution bases (depending on the worker's occupation category), with the maximum contribution base being €3,230.10.

For further information, visit the extended version of our online Guide to Business:

Labor and Social Security regulations

Prepared by Garrigues

Last updated: 28|06|2011