Social Security System in Spain
1. The Social Security System
Social security is a public system aimed at the protection of persons within its field of applications and their dependents, against certain risks or contingencies (situations that cause them to need benefit arrangements).
a) Contributory benefits: Granted when the essential requirements are met and the vesting period (previous quote) is satisfied. The benefits are awarded under the system’s revenue through contributions from workers and businesses.
b) Non-contributory benefits: Granted to persons who have never contributed or do not meet the vesting period (have not contributed enough) to get the contributory benefits, provided that they lack economic resources.
1.1 Social Security Schemes
a) General Scheme: Employed persons and assimilated workers are included in this system. Likewise, although with peculiarities: artists, footballers, etc.
b) Special Procedures: Includes work activities that are special in nature, due to their peculiar conditions and time and place, or the nature of their production processes.
c) Self-Employed: People over 18 years old are included in this group:
- Self-employed or freelancer
- Spouse and relatives up to the 2nd degree who regularly and directly cooperate with the holder other than salaried employees.
- Partners of partnerships and limited partnerships.
- Members of associated work, when the statutes of their company so provide.
d) Other: Agricultural workers, maritime workers, household employees, students, and coal mining workers.
2. Obligations with Social Security
2.1 Obligations under the General Scheme of Social Security
Table of Social Security Obligations
Obligations (enforced by the employer):
a) Registration of the company in Social Security: In order to hire workers, companies must register with the Social Security Model TA.6. This inscription is unique for the entire national territory. They must open new contribution accounts (Mod.TA.7) for carrying out different activities in the province or by making special contributions contracts.
Place and time: At the beginning of the activity, at the Tax Office or Social Security Office of the locality where the company is domiciled.
b) Affiliation of workers: Act of identification of workers by Social Security. Through this act, a number is given that has life tenure. Membership is made just once in working life (Mod TA.1).
Place and time: Same as the previous term, prior to commencement of provision of work.
c) High-workers: Must be made each time the worker is hired. The termination may be at the request of the employee for breach of contract by the employer. Also, due to trade (an action of the labor inspection).
Place and time: Same as the 2 above.
d) Low and variation of workers’ data: Act by which the termination of services of the worker in the company or the variation of their location data is communicated.
Place and time: Same as above. Time: 6 days from the termination or variation of data.
e) Social security contributions: Both employers and workers should contribute to Social Security income. It corresponds to the employer to deduct the portion corresponding to the employee from his/her wages (payroll) and to enter the employee’s own share.
Place and time: Place: In banking and financial institutions as well as in the General Treasury of Social Security. Time: Within a month of accrual.
* Remember the obligations to Social Security (fulfilled by the employer):
- Registration of the company in the Social Security
- Affiliation of workers
- High and low of workers and variation of data
- Social security contributions
2.2 Obligations under the Special Regime of Self-Employed Workers (RETA)
Obligations in the RETA, “the company inscriptions d before the onset of activity in the model TA.6 Affiliate Membership must proceed to if it was not before, the deadline is d 30 ome days since the activity. High should communicate high d within 30 days from the onset of activity in the TA model. 052 1 / A d upon request registration, must inform if you want to cover the contingency of incapacity and through that mutual d d accidents and occupational diseases d social security. On the self-employed person chooses should be based on the k contributions, people under 30 years and mujers d 45 or over at the register, they may opt for especifica.Su minimum base amount must be entered within a month that is settled. 3Accion protective social security temporary disability: a) Concept Location in which the individual is unable to work, d way, not permanent, due to health-related causes. b) Membership requirements and high. Assemble a grace period (previous quote) of 180 days within d the 5 years preceding the medical floor. c) Providing financial subsidies k helps to overcome the situation of general need. d) Base regulator (BR) BR depends on the risk or because k has given rise to the contingencia.IT derived from EC or ANL: BR = BCC previous month / Days liquidated. IT derived from EP or AT BR = BCP previous month – HE / Days + HE cleared the previous 12 months / 360 or 365 (monthly or daily remuneration) e) Calculation of benefit derived from EC or IT ANL: 60% BR from the 4th to the 20th day and 75% from 21 º. adelante.Desde in the 4th to the 15th is the responsibility of the employer, from 16 ° to the Social Security office, while the employer pays the delegate payment scheme, offsetting the monthly settlement, TC1. IT derived from EP or AT: 75% of BR from the day following the medical leave, by the SS, although the tribunal the employer pays the delegate fee regime. Maternidad k concept location in the subject does not attend work for the enjoyment of rest required by law to motherhood (adoption and foster care, both pre-adoptive or permanent) requirements or be situaion high alta.Runir assimilated to the following grace period: the worker is under 21 years of age is not quote minimum period shall require d between 21 and 26 the minimum contribution period will be 90 days d d contribution during the seven years immediately prior to the commencement of the leave or 180 days traded over their lives laboral.Si the worker is older age 26years d d quote the minimum period of 180 days will be required within seven years immediately preceding the commencement of the leave time d or 360 days traded over laboral.Disfrutar life periods of leave. Providing financial subsidies Base regulator (BR) basis for common contingencies (BCC) of the previous month divided by the days liquidatedGeneral subsidy calculations 100% of the base (BR) from the day of presentation corresponds baja.Igual paternity case for special subsidy calculations k workers in case of delivery do not meet the minimum period d quote, 100% of IPREM, or under the general if the amount is less.