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Internship contribution: key aspects of current Social Security

April 5, 2024
Liz Armas

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

But what exactly does this new regulation mean? In this article, we explain it to you. Keep reading! 

The context of the regulation

Before the modification of January 1, 2024, students who carried out training internships were not automatically included in the Social Security system. In other words, they did not contribute during their internship period and therefore were not covered by Social Security protection, nor did they accumulate time toward their retirement record. 

To reverse this situation, the new regulation comes into force to improve and expand students’ rights. In this way, those who undertake training internships will have their hours counted toward contributions, which will be considered when applying for future pensions. In addition, they will be covered by Social Security in case of accidents or other incidents. 

It’s important to note 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, this benefits: 

Universities, companies, and training centers are responsible for registering and deregistering students, as well as fulfilling their obligations with Social Security. 

Social Security contribution discounts

How is the contribution calculated during training internships? Here’s the explanation: 

At this point, it’s important to highlight that interns do not contribute to Social Security for unemployment; therefore, this period cannot be used to apply for unemployment benefits.   

What if you were an intern before 2024?

If you completed training internships before 2024, you might be wondering what happens to your contributions. Does the new decree apply retroactively? In reality, it does not establish direct retroactive effects. However, it allows for a special agreement if the internships were completed up to five years before the law came into force (that is, between January 1, 2019, and January 1, 2024). 

This means you may be able to contribute for those past internships. However, this measure is currently under negotiation within the framework of social dialogue and is pending regulatory development through a ministerial order. 

Requirements to register a student for internships

Finally, to register a student in the Social Security system, they must have a Social Security Number (NUSS). If the student has worked previously, they already have a NUSS and only need to check it. 

If not, the company, institution, organization, or training center responsible for Social Security obligations must request this number. 

Did you find this post about former interns and Social Security contributions interesting? You can continue learning about the labor market, the Minimum Wage Increase and its impact on the payroll

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