Obligations prior to the start of the employment relationship

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Registration as an employer with Social Security

Every employer, whether a natural or legal person, must register with Social Security as an employer prior to starting their activity. For the purposes of Social Security an employer is taken to mean, even if its activity is not motivated by profit, any natural or legal person, public or private, for whom the people included in the field of application of any regime going to make up the Social Security system provide services with the consideration of employees or similar workers.

This is an essential administrative act which is valid throughout national territory.

As from 10 January 2023, companies that register must enter their identifying data on the new Social Security database. Each collective company (under the strict terms of the line of business) which registers on this new database will be assigned a unique number called the Company Number with the General Treasury for Social Security (NET) and all the companies' social security contribution account codes will be associated therewith.

The application for registration as an employer will be addressed using the TA6 form to the Provincial Directorate of the General Treasury for Social Security in whose territorial area the business address is located, without prejudice to also being able to submit them at the registries of other Provincial Directorates and Administrations or Dependencies of the General Treasury for Social Security, as well as with administrative registries. 

This request can be processed electronically using the digital certificate. The official form T.A. 6 must be accompanied by the following documentation:

If it is a sole proprietor:

• Official application form.
• Identification document of the owner of the company.
• Document issued by the Ministry of Economy and Finance assigning the Tax Identification Number in which the Economic Activity of the Company is recorded.

Collective employer and Spanish companies:

• The documents indicated generally in the first three points of the previous section (official application form, identification document of the owner of the company and document issued by the Ministry of Economy and Finance assigning the Tax Identification Number in which the Economic Activity of the Company is recorded).
• Duly registered Deed of Incorporation or certificate from the corresponding Registry.
• Photocopy of the National Identity Document of the person signing the registration application, as well as a document that certifies the powers of the signatory.

Collective employer and foreign companies:

• If they establish a work centre in Spain:
  • The documents indicated in the previous paragraph in the cases of branches and companies that transfer their registered offices to Spain.
• If they do not establish a work centre in Spain:
  • The documents indicated in general terms above (official application form, identification document of the owner of the company and document issued by the Ministry of Economy and Finance assigning the Tax Identification Number in which the Economic Activity of the Company is recorded) and photocopy of the deeds of incorporation of the foreign company with a certificate proving registration with the relevant registry or the equivalent required by its legislation for companies in the European Union.
  • The documents indicated in general terms above (official application form, identification document of the owner of the company and document issued by the Ministry of Economy and Finance assigning the Tax Identification Number in which the Economic Activity of the Company is recorded) and certificate issued by the Spanish consul indicating its authorisation and legal formation in its country (in the case of countries not belonging to the European Union).
  • Appointment with power of attorney of a legal representative domiciled in Spain.

The General Treasury for Social Security will assign the employer a number for identification called the social security contribution account code. In the event that the business activity extends to other provinces, a social security contribution account code linked through the T.A.7 form must be requested.

The employer is obliged to notify the General Treasury for Social Security of the following variations:

• Change in name of the natural person or the name of the legal entity.
• Change in address.
• Change of entity that covers the contingencies of work accidents and occupational diseases and, where applicable, the financial benefit for temporary disability.
• Change in economic activity.
• Any other variation that affects the data previously declared regarding the registration of the company or opening of a social security contribution account.

Furthermore, employers will communicate the extinguishing of the company or the temporary or definitive cessation of their activity.

Both data variations and extinguishing or cessation will be reported on the TA7 form within three calendar days following the day on which they occur. The change of entity that covers contingencies of work accidents and occupational diseases and, where applicable, the temporary disability benefit, will be submitted ten calendar days in advance of coming into effect.

Arrangement of coverage for professional contingencies

In the actual application for registration as an employer, the managing entity and/or collaborating entities it has opted for must be stated, both for the protection of professional contingencies and for the coverage of financial benefits for temporary disability deriving from common contingencies.

Registration of employees with Social Security

Registration is the administrative act whereby the General Treasury for Social Security recognises the person who begins an activity as being included in the field of application of the relevant Social Security Regime depending on the nature of the activity carried out. The General Social Security Regime is thus mandatory for people included in the field of application.

The employer is obliged to process the registration of employed workers under the General Social Security Regime prior to the start of their activity and it may bring forward said registration request by up to 60 days before the start of the contract. To this end, it will have to use the form T.A. 2/S.

In the case of self-employed workers, it is the worker himself who must request registration under the Self-Employed Workers Regime prior to starting their activity using the form T.A. 0521. This procedure can be carried out up to 60 days before the start of the activity.

Both changes in the personal or employment data of workers and withdrawals due to cessation of their activity must be communicated to the General Treasury for Social Security within three calendar days using the TA2/S form.