Termination of the contract
Content
The contract between me and my employee has expired or has been terminated – what social security procedures do I have to follow?
As an employer, you must deregister your employees under the corresponding social security category (General, Coal Mining Sector or Offshore Workers) when employment ceases. Deregistration of a worker can only be processed online through RED .
RED is an online service provided by the Social Security General Fund (TGSS) for the submission of data relating to company registration, affiliation, registration, deregistration and changes in respect of workers, as well as social security contributions and collection, in accordance with the relevant provisions.
To use this system, it is necessary to first obtain authorisation from the Social Security (RED authorised user). You may interact directly with the RED system or appoint a third party to represent you in it.
What is the deadline for deregistering my employees?
The employer must request deregistration within 3 days following the date on which employment ceases.
What happens if I miss the deadline for deregistering an employee?
If you miss the deadline for requesting deregistration of an employee you must pay their social security contributions until the date you communicate the deregistration. If the request is submitted on time, the obligation to pay contributions ends on the date work ceases.
I want to deregister a household employee from the social security system – what do I need to do?
As the employer, you have an obligation to deregister your household employees at the end of their employment. Deregistering workers in a family home can be done electronically through the Services portal of the Social Security General Treasury or the IMPORTASS Social Security app with your electronic identification or via SMS, if you have communicated your telephone number to Social Security. The chatbot (amig@ ISSA ) will guide and help you through all these procedures.
If you have no online ID, you can ‘ apply’ for one . To do this, you will need your ID document, an email address, an electronic device with a camera, and to fill in the form TA2/S-0138 . You can also apply for an online ID through the RED system .
This obligation to notify deregistration may fall to household employees themselves if they work less than 60 hours per month and if this has been agreed. They may use the same channels as an employer.
Legal and/or technical references
- Royal Legislative Decree 8/2015 of 30 October approving the revised text of the General Social Security Law
- Royal Decree 84/1996 of 26 January approving the General Regulation on registration of companies and affiliation, registration, deregistration and changes of details in respect of workers in the social security system
- Order ESS/484/2013 of 26 March regulating the Online Data Submission System (RED) with respect to Social Security