How do interns pay their Social Security contributions?
Posted: Thu Dec 26, 2024 4:21 am
In 2013 , the Social Security contributions of interns were finally regulated . Interns do not have an employment relationship with the company where they do their internship, but they do pay contributions in a similar way to other workers, although under a special regime.
According to the regulations, paid training programs (scholarships) are similar to those of employees in terms of the obligation to join and contribute to Social Security and will contribute for the same concepts as these except for unemployment, FP and FOGASA .
The maximum duration of these internships is 9 months and the conditions under which they are carried out must be recorded in writing. This document must state the intern's work schedule and conditions, the content of the training, the supervision system, and the salary and Social Security contributions.
The terms of the quote
The Social Security usa whatsapp mobile phone number list contribution for those who carry out these paid internships will consist of a single monthly fee , regardless of the amount of the fee. The contribution will be distributed as follows:
The contribution for common contingencies will consist of a fee of 36.61 euros (30.52 euros paid by the company and 6.09 euros paid by the employee).
The contribution for Work Accidents and Occupational Diseases will consist of a fee of 4.20 euros, which will be paid only by the company and will be 2.35 euros for IT and 1.85 euros for IMS.
The obligation to pay contributions is the responsibility of the public or private entities or organizations that finance the training programs. According to this, and depending on the type of scholarship, the obligation to register and pay contributions may correspond to the person promoting the scholarship or to the company in which it is carried out .
According to the regulations, paid training programs (scholarships) are similar to those of employees in terms of the obligation to join and contribute to Social Security and will contribute for the same concepts as these except for unemployment, FP and FOGASA .
The maximum duration of these internships is 9 months and the conditions under which they are carried out must be recorded in writing. This document must state the intern's work schedule and conditions, the content of the training, the supervision system, and the salary and Social Security contributions.
The terms of the quote
The Social Security usa whatsapp mobile phone number list contribution for those who carry out these paid internships will consist of a single monthly fee , regardless of the amount of the fee. The contribution will be distributed as follows:
The contribution for common contingencies will consist of a fee of 36.61 euros (30.52 euros paid by the company and 6.09 euros paid by the employee).
The contribution for Work Accidents and Occupational Diseases will consist of a fee of 4.20 euros, which will be paid only by the company and will be 2.35 euros for IT and 1.85 euros for IMS.
The obligation to pay contributions is the responsibility of the public or private entities or organizations that finance the training programs. According to this, and depending on the type of scholarship, the obligation to register and pay contributions may correspond to the person promoting the scholarship or to the company in which it is carried out .