SHARE
COPY LINK

WORKING IN SPAIN

Unpaid interns in Spain must now register for social security and file tax returns

Spain's unpaid interns and those undertaking vocational training must, starting in 2024, register for social security and file quarterly tax returns, creating an administrative headache for universities across the country.

Unpaid interns in Spain must now register for social security and file tax returns
Interns must register for social security in Spain. Photo: ICSA / Pexels

Around 400,000 university students and 458,000 vocational training students who undertake internships in 2024 must contribute to social security for the first time starting at the beginning of this year.

In Spanish, this means they must cotizar. This verb means to make or pay contributions, in the sense of paying tax into Spain’s social security system (la seguridad social). There’s also the noun cotización used to refer to these social security contributions.

Even though interns must now register for social security, the government has promised to subsidise 100 percent of their contributions in 2024 during the student’s training period, so they will not have to pay the fees themselves.

Several regional administrations and universities have already cited problems with the new measure, however, arguing that it will be a bureaucratic nightmare. 

The procedure consists of registering and de-registering each student individually indicating the number of days per month that they will work or carry out their internships. This will be done quarterly by each region.

Universities warn that at the end of the year, this new burden could lead to the “collapse” of their administrative services due to the refusal of companies and institutions to assume the new procedure themselves.

The president of the Sectoral Committee on Student Affairs of Crue Universities, María Antonia Peña, explained at the end of the year that “many technical doubts” were still being resolved with the Social Security Treasury.

La Crue, an association that brings together the majority of Spanish universities estimates that there are some 400,000 internships undertaken each year in Spain and is concerned about processing this huge volume.

In many cases these internships are mandatory, meaning the student cannot graduate without having done them.

The regulations establish that companies and public and private institutions will be responsible for processing the contributions “unless agreements state otherwise.”

According to Peña, many companies are taking advantage of this phrase and leaving it up to the universities to do instead.

Over 458,000 vocational training students will also have to register for social security. These fees will be subsidised by 95 percent, with the Ministry of Education, Vocational Training and Sports paying the remaining 5 percent in 2024.

Many education ministers are also against the move. The Valencian Minister of Education, José Antonio Rovira said that the measure aims to “artificially raise Social Security affiliates” and creates more administrative work. 

While the Madrid Minister of Education, Science and University, Emilio Viciana, stated that the contribution “looks very good in terms of Social Security figures and statistics”, but that it was actually time to talk about youth unemployment instead. 

The Extremaduran Minister of Education, María Mercedes Vaquera, also regretted that Sánchez’s government had not accepted the proposal of fourteen communities to postpone the implementation of social security contributions for these students.

Member comments

Log in here to leave a comment.
Become a Member to leave a comment.
For members

HEALTH

How many hours do I have to work to get access to public healthcare in Spain?

A common question among those wanting to move to Spain is if they will have access to the Spanish public healthcare system even if they only work part time or a few hours a week.

How many hours do I have to work to get access to public healthcare in Spain?

In order to understand the answer to this question, you need to be aware of several rules on who has the right to public healthcare in Spain. 

In Spain, you have the right to access public healthcare under the following circumstances:

  • You are an employee or self-employed and are affiliated and registered with the social security system
  • You receive Spain’s state pension
  • You are the recipient of benefits, including unemployment benefits or subsidies.
  • You have exhausted your unemployment benefit or subsidy or other benefits of a similar nature and are unemployed and residing in Spain
  • Children under the age of 15
  • Students under the age of 26

You also have the right to healthcare if your spouse pays into the social security system or if you’re pregnant.

READ ALSO: Does permanent residency in Spain equal free public healthcare?

But what happens if you are an employee, but you only work part-time, does the number of hours you work affect whether you have the right to public healthcare coverage?

Even if you work part-time (or media jornada in Spanish), you will still be paying into the social security system automatically – part of it from your salary and part of it from your employer.

Therefore you will be affiliated in the social security system as in point one above. 

According to stats from Spain’s National Statistics Institute (INE), a total of 6.6 percent of men in Spain in 2022 worked part-time and 21.6 percent of women. In September 2023, there were 2.9 million part-time employees in the country.

As far as social security is concerned, those who work part-time benefit the same as those working full-time when it comes to national healthcare, regardless of the length of their day. Part-time contributions count as one full day when it comes to paying social security.

READ ALSO: What to be aware of before accepting a part-time job in Spain

This rule, equating part-time work to full-time work was brought into force on October 1st 2023 in order to try and help reduce the gender pay gap in Spain, but was designed with the pension system in mind rather than national health coverage.

The advantage is that it also benefits those who want to work part-time and still be able to access healthcare. Even before this was brought into force, however, those working part-time and paying social security were still covered. 

All this means that there isn’t a specific number of hours you must work in order to be able to be covered under the Spanish healthcare system, and as long as you’re paying social security or fall into one of the categories above, you will be able to benefit from it.

Remember that if you’re not employed or self-employed in Spain and don’t have a spouse who is either, then you may not be covered.

To get around this you can either join a programme such as the S1 scheme for British pensioners or pay the convenio especial in order to benefit from public healthcare. For this, you will pay a monthly fee of €60 if you are under 65 and €157 if you are over 65. 

If none of these options are available to you or the requirements of your visa say so, then it’s necessary to get private health insurance instead.

SHOW COMMENTS