Who must pay social security in Spain?
If you work in Spain, you must pay Spanish taxes and register with the Spanish Social Security service. This registration is valid for life. You also pay contributions into the Spanish social security system in order to access its benefits. As a general rule, you must be employed and be paying contributions in order to be covered for illness, injuries, and accidents at work, unemployment, and maternity and paternity leave.
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New Social Security contributory scheme for independent workers The revamped Social Security contributory plan for sole traders has been passed into law. Under the new regime, the deductions applicable to the self-employed will be based on the average income of the previous trimester, rather than the preceding year. The first declaration under the new rules will take place in January 2019, based on the earnings of the last quarter of 2018.
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