Spanish Social Security Employer and Employee Obligations
Employer Registration
Every employer (individual or entity, public or private) hiring personnel covered by the Spanish Social Security system (SS) must register with the SS. This registration is a prerequisite for starting operations and must be done at the Provincial Treasury of the SS in the province where the business is located.
Company Enrollment Steps
- Register at the Provincial Treasury of the SS.
- Receive a contribution account code for identification.
- Choose between a mutual insurance company or the National Institute of Social Security (INSS).
- Communicate any changes in company data or cessation of business.
Workplace Communication
Notify the Provincial Directorate of the Ministry of Labor and Social Affairs within 30 days of opening, providing company details and activity template.
Worker Affiliation and Registration
Mandatory and lifelong, worker affiliation is performed by the company, the worker, or the labor inspectorate. Each worker is assigned a unique membership number for every employment relationship.
Required Documentation
- Guestbook (for inspection records)
- Registration form (in triplicate)
- Photocopy of the employer’s National Identity Document (NIF), if applicable
- Accident insurance policy and tax documentation
- Economic Activities Tax (IAE) registration with the SS
- Worker contract registrations
Contribution Account Code
After company registration, the SS Treasury assigns a 10-digit contribution account code, divided into three parts:
- Province order number (2 digits)
- Company number (6 digits)
- Control digits (2 digits)
Changes in Company Activity
Companies must report any changes to the Treasury within six calendar days of the change.
Self-Employed Registration
Self-employed individuals regularly performing lucrative economic activities without a labor contract must enroll in the Special Regime for Self-Employed Workers of the SS, regardless of whether they hire others. Use form TA-521 for registration. The assigned contribution account number must match the SS affiliation number.
Workplace Opening
Notify the corresponding autonomous community and province of the workplace opening within 30 days. Failure to communicate can result in penalties, especially for dangerous, unhealthy, or harmful activities. If the notification has errors, the employer has 10 days to rectify them.
Worker Affiliation and Registration (Detailed)
Employers must register all hired workers with the SS. This is mandatory and lifelong. Affiliation is formalized using the official form and submitted to the TGSS.
Affiliation Methods
- At the company’s request
- At the worker’s request
- Officially
Registration Process
Initial employment involves registration with the SS. Late requests are effective from the submission date. The affiliation form, signed by both employer and worker, assigns a unique Membership Number.
Membership Number
The 11-digit number consists of:
- First 2 digits: State code
- Next 7 digits: Affiliation number
- Last 2 digits: Control digits
Deregistration
When an employment relationship ends, deregistration must be communicated to the SS within six calendar days.
Social Security Number
The SS General Treasury assigns a number to every citizen for identification in all SS interactions, whether as an employee, self-employed, or other affiliated individual.
Social Security Card Validity
The SS card validates the holder’s details nationwide for SS and other public administration bodies.
Workplace Records
Visitor’s Book
Each workplace must have a visitor’s book for labor inspectors, kept for five years.
Staff Registration Book
The provincial labor ministry provides a staff registration book to aid inspections.
Record Keeping
Companies must keep records (registration, accident and illness protection, affiliations, registrations, deregistrations, and data changes) for four years.