Business & Worker Registration: Social Security & Labor Compliance
Company & Worker Registration Requirements
Company Registration with Social Security
The employer must request their own registration. This registration is a prerequisite and essential for the initiation of activities. It must be performed at the Territorial Treasury of Social Security in the province where the employer’s address is situated. A numerical quote account code will be allocated for employer identification. The employer must indicate if they opt for mutual insurance with the INSS or to cover professional accidents and illnesses. Employers must report data changes or cessation of company activity. (Reference: TA.7 form)
Required Documentation for Company Registration
- Registration form
- Tax Identification Number (NIF)
- Accident insurance policy
- Tax on Economic Activities (IAE)
Data Variations and Activity Cessation
Companies must communicate any variation that occurs in the data reported to the Treasury of Social Security within six calendar days from the date the variation is realized. Notification must be given ten days prior to the effective date. Employers must notify the Provincial Directorate of the General Treasury of Social Security of the temporary or permanent cessation of their activities within six calendar days after the date the communication occurs. The communication of leaving the activity should be accompanied by the deregistration forms of the workers.
Communication of Workplace Opening
The opening of a workplace must be communicated to the Provincial Directorate of the Ministry of Employment and Social Affairs.
- Deadline: 30 days after the opening.
- Required Information: Identifying company data, activity, and template (form).
Worker Affiliation and Registration
Worker affiliation is obligatory and unique for the entire life of workers, notwithstanding that deregistration, registration, and other variations can occur. Affiliation is formalized using an official form and is carried out by the Provincial Directorate of the General Treasury of Social Security (TGSS). Membership must be requested prior to the worker commencing services.
How to Perform Worker Affiliation
Worker affiliation must be managed by the company. Affiliation is requested by the company. Employers must apply for the affiliation of individuals they hire. Each worker receives an individual card with their data and membership number.
Worker Registrations (Altas)
The company’s initial affiliation involves the registration of workers with Social Security. This must be submitted before starting the employment relationship. Affiliation is formalized in the name of each worker. Registration and data variation forms require the signatures of both the employer and the worker.
Key Requirements for Worker Affiliation & Registration
- Who: The employer or, failing that, the workers or the labor inspection.
- When: Before the initiation of employment.
- Where: In the appropriate provincial directorates of the Territorial Treasury of Social Security.
- Employer Costs: Monthly payments for the employer’s Social Security contributions for each employee.
Registration of Self-Employed Workers
Registration for self-employed workers is compulsory for sole traders and real communities, and optional for workers’ cooperatives.
- When: Affiliation and registration must be completed within thirty days following the start of the activity.
- Where: In the agencies and Social Security offices.
Required Documents for Self-Employed Registration
- Photocopy of IAE (Tax on Economic Activities)
- Photocopy of the applicant’s NIF (Tax Identification Number)
- For cooperatives: General certificate of registration of cooperatives
- For professionals: Official certificate
- For autonomous workers in agriculture: Certificate from the Chamber of Agriculture
Mandatory Labor Books
The Visit Book
Each workplace, whether or not it has workers, is required to have a visit book. The head of the labor inspection fills out the first page and seals all subsequent pages. Employers must keep visit books for a minimum period of five years. The absence of these books, failure to present them to inspectors, or non-conservation during the fixed term will be subject to penalties.
The Registration Book
The provincial labor ministry provides employers with a registration book to facilitate labor inspection checks.