Registration of employees

You are an employee if you meet the following three requirements:

1. you have reached the statutory minimum age (16 years);

2. you provide your services voluntarily and on a paid basis;

3. you provide your services under the organisation and management of another person, whether a natural or legal person, referred to as the employer.

First, employees must have a social security number (NUSS) to identify them in their contact with the Spanish Social Security. This number is then referred to as the affiliation number when the employee starts their first paid job.

If the employee has no Social Security number (NUSS), the employer must apply for one through the RED system. Employees may apply for this themselves through the portal of the Social Security General Treasury or the IMPORTASS Social Security app , under the service ‘Apply for a Social Security number’. If the employee has no online ID, they can apply for an online ID . To do this, they will need their ID document, an email address, an electronic device with a camera, and to attach the TA.1 form .

Registration of the worker must then be processed via the RED system under the corresponding social security category, either General, Coal Mining Sector or Offshore Workers.

Employees may apply for this themselves through the portal of the Social Security General Treasury or the IMPORTASS Social Security app, under the service ‘Apply for a Social Security number’.

The employer must request registration before the employment relationship begins, no more than 60 days in advance.

You must notify Social Security whenever any employees cease to be in your employment or any of their details change.

As soon as any worker’s employment ceases, this should be communicated. You must also communicate any changes in the details provided when employees were registered or subsequently, be it identification details or details concerning their actual work. In both cases, these changes must be notified within 3 calendar days of the date of effect. This must be done through RED.

If you wish to contract someone to work in your home, you will be able to register, cancel and make changes to your details through the Services portal of the Social Security General Treasury or the IMPORTASS Social Security app , using your electronic identification or via SMS if you have communicated your telephone number to Social Security. Otherwise, you can submit an application via the portal or the app . To do this, you will need your ID document, an email address, an electronic device with a camera, and to attach the TA2/S-0138 form . The ISSA chatbot is available to provide guidance and help with all of these procedures. Applications can also be made through a RED authorised user.

Registration must be requested prior to commencement of the employment relationship, no more than 60 days in advance.

You must deregister and communicate any changes within 3 calendar days of the date of effect.

A self-employed worker or freelancer is someone who carries out an economic activity on a regular basis without being subject to a work contract, assuming the operational risks yourself.

Depending on the work you do, you will come under the special category for the self-employed, which includes self-employed workers in agriculture, or the special category for offshore workers.

Click here to find out who is obliged to be in the special category for the self-employed. You can also click here if you are an offshore worker.

First, you must have a social security number (NUSS) to identify you when you are in contact with the Spanish Social Security. This number then becomes your affiliation number (NAF) when you start your first paid job.

If you do not have an NUSS, you must apply for one via the General Social Security portal, Import@ss , through the Social Security number allocation service. If you have no online ID, you can request your Social Security number (NUSS) by applying for a personalised service though this link . You will need an ID document, an email address and an electronic device with a camera.

You must then process your registration as a self-employed worker under the special category for the self-employed or the special category for offshore workers.

Bear in mind that self-employed workers must interact with the Spanish Social Security online. There are two options for this: use the SEDESS online portal or go through a RED authorised user.

Therefore, once you have been assigned a social security number, you may register as a self-employed worker via IMPORTASS, the portal of the Social Security General Treasury under ‘Registering as a self-employed worker’ or through the services of a RED authorised user. If you are an offshore worker you must use the service ‘Registration of self-employed workers under the special category for offshore workers’.

You must request registration prior to starting work, no more than 60 days in advance.

• You must deregister when you cease work, and communicate any changes in the details declared when you registered or subsequently, be it identification details or details concerning your actual work. In both cases, these changes must be notified within 3 calendar days of the date of effect. These notifications can be made via the services for deregistering and modifying self-employment data through the Social Security portal or the Importass app . You may also use the services of a RED authorised user. Offshore workers must use the service ‘ Deregistration of self-employed workers under the special category for offshore workers’.
• When you request registration, you must state the partner institution through which you will take out insurance in respect of occupational risks (work-related accidents and occupational illness) and, where applicable, benefits in the event of temporary disability arising from ordinary circumstances not related to work. Click here to see a list of partner institutions.
• You must pay your social security contributions. Social security contributions for the self-employed are a fixed amount, determined depending on the contribution bases you select at any given time, to which annually-established percentage rates are applied. This will determine the amount of the contributions, and of any future benefits. Click here to see which contribution basis you can choose.
• The ISSA chatbot is available to provide help with all procedures concerning the special category for the self-employed.