Definition of Employer

An employer is defined as any natural or legal person, public or private, even if his or her activity is non-profit, to whom people provide services as employee workers within the scope of any Social Security scheme.

The following are expressly considered employers in relation to the specified workers:

  • The Club or sporting agency with whom professional sportsmen have a special employment relationship.
  • Organisers of public shows or events, with respect to the artists.
  • Organisers of bullfighting shows and events, with respect to bullfighters and related professionals.
  • The Diocese and diocesan institutions with respect to the members of the clergy.
  • The ministerial department, institution or office that handles wages for Spanish personnel working for the Spanish Administration abroad.
  • Heads of household in the Special System for  Domestic Employees.
  • The shipowner or the owner of marine or fishing facilities in the Special Scheme for Sea Workers.
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