The General Regime of Social Security (contribution) is applicable to employees who perform their duties under employment contracts with companies in the industrial or service sectors.
These are the categories of people who must join this regime:
- Employees under employment contracts in general.
- Working partners of commercial companies (excluding cooperatives and non-labor companies).
- Drivers of passenger cars intended for the transportation of individuals.
- Non-officials who depend on state or local entities; the latter, only if they are not included in another mandatory regime according to the provisions of the special Law.
- Lay people who provide paid services to ecclesiastical entities.
- Providers of social charitable services to non-profit organizations.
Who is included in the General Regime Assimilated Regime?
The Regime of Assimilated Persons is located between a regime based on salaries and one based on fees. It includes individuals who provide services independently, but their employers apply tax withholdings as if they were bound by an employment contract.
These are the categories of people affiliated with the Assimilated Regime:
- Clergymen of the Catholic Church.
- Ministers of Worship of the Evangelical Church.
- Rabbis of Jewish religious communities.
- Imams and religious leaders of Islamic communities.
- Inmates who perform paid work in the penitentiary institution where they are serving their sentence.
- Invalids.
- Pensioners.
- Senators of the Spanish Parliament.
- Deputies of the Spanish Parliament and the European Parliament.
- Working members of labor societies and cooperatives.
- Non-resident Spaniards who work as public officials.
- Employees in the banana distribution and handling chain.
Who is included in the Special Regime within the General Regime?
There are certain groups with particularities in terms of time, place, or nature of their production processes that fall under the Special Regime, a subdivision of the General Regime.
It is important to distinguish this regime, which is part of the General Regime, from other independent special regimes, such as that of Self-Employed Workers, Coal Mining, and Sea Workers, which are established in Article 9 of the Law of Social Security.
The workers included in the Special Regime, always within the General Regime, belong to the following sectors:
- Household employees.
- Agriculture, vegetables, and canned vegetables industry (Special Agrarian Regime).
- Resin industry.
- Extraordinary hotel and catering services.
- Exporting harvesters engaged in the handling and packaging of fresh tomatoes.
- Discontinuous permanent workers in discos, cinemas, and nightclubs, as well as in companies dedicated to market research and public opinion surveys.
- Dock workers.
The General Regime of Social Security
It includes the majority of salaried professionals, considering the diversity of professional activities, along with the Assimilated Regime and a Special Regime, in addition to other special regimes outside the General Regime.
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