Social Security contributions for interns

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As of January 1, 2024, students who carry out training internships, whether paid or unpaid, are included in the Social Security system. This is established by Royal Decree-Law 2/2023. This measure extends rights and especially benefits young people, who want to contribute to Social Security for their future. 

But what exactly does this new regulation imply? In this article, we explain everything. Keep reading! 

Social Security contributions for interns

The context of the regulations 

Before the modification of January 1, 2024, students doing internships were not automatically included in the Social Security system. In other words, they did not contribute during the period of their internship and, therefore, they did not have the protection associated with Social Security nor did they add time to their retirement history. 

Precisely, to reverse this situation, new regulations come into force that seek to improve and expand the rights of students. In this way, those who carry out training practices will have the hours quoted and it will be considered when requesting future pensions. In addition, they will be covered by Social Security in case of accidents or other eventualities. 

In this sense, it is important to know that inclusion in the Social Security system covers all students who carry out training internships or external academic internships, regardless of whether they are paid or not. Specifically, it benefits: 

  • University students: both to obtain an official qualification (degree, master’s or doctorate) and for university degrees. 

  • Vocational training students: as long as they are not provided in the intensive vocational training regime (that is, without a work nature). 

  • Students of higher artistic education, professional artistic education and sports education of the educational system. 

Universities, companies and training centres are responsible for registering and cancelling students, as well as complying with the obligations generated by Social Security. 

Social Security contribution bonuses

How is the contribution calculated during training practices? Below, we explain it to you: 

  • Contribution Base: to determine the monthly contribution base, we multiply the minimum base of group 8 of the General Social Security Regime ( which in 2023 is €38.89/month ) by the number of days of internships carried out. The maximum amount for this contribution base is equal to the minimum base of group 7 of the RGSS

  • Quoted Days: each day of unpaid internship is considered as  1.61 quoted days, without exceeding the total number of days in the month. 

  • Bonus: the application of this novelty includes a bonus on Social Security contributions. Specifically, the contribution for common contingencies is reduced by 95%. Furthermore, in the case of Vocational Training students, the remaining 5% is assumed by the Ministry of Education

At this point, it is important to highlight that interns do not contribute to Social Security for unemployment, therefore, this time is not used to apply for unemployment.    

What happens if you were an intern before 2024? 

It is likely that if you did training internships before 2024 you are wondering what will happen to your contributions. Is the new decree retroactive? The truth is that it does not establish direct retroactive effects. However, a special agreement is allowed if the internship was carried out up to five years before the entry into force of Royal Decree-Law 2/2023 (that is, between January 1, 2019, and January 1, 2024).  

This means you could choose to quote for those past practices. However, you should know that the negotiation of this measure is being carried out in the context of social dialogue and is awaiting its regulatory development through a Ministerial Order. 

Requirements to register an internship student 

Finally, we tell you that, in order to register an internship student in the Social Security system, he or she must be assigned a Social Security number (NUSS). If the student has already worked before, then she will already have a NUSS and it will only be necessary to consult it. 

If you do not have it, the company, institution, entity or training centre that must comply with Social Security obligations must request this number. 

Did you find this post about former interns and Social Security contributions interesting? You can continue to inform yourself about the labour outlook, about the Increase in the Minimum Interprofessional Wage and its impact on payroll


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