No, under no circumstances will the performance of this type of internship give rise to recognition of the coefficient for reducing the retirement age (COE).

• In cases in which the draft application has not been submitted or the Base File has not been submitted when necessary, or even when these actions have been completed, the days of work experience or the absence of work experience have not been previously reported, the corresponding debit settlement will be generated for all days of registration included in the Social Security System pursuant to the provisions of Additional Provision 52 of the General Social Security Law.
• If the number of internship days has been reported in the affiliation area, but the draft application has not been submitted or the Base File has not been submitted, the debt will be generated by multiplying the fixed fee per day by the number of eligible internship days, up to the limit of the monthly fee.
• For the months in which the days of work experience have not been reported in the affiliation area, the debt will be calculated by multiplying the fixed contribution by the number of days included in the Social Security System in application of the provisions of additional provision 52 of the General Social Security Law, up to the limit of the monthly contribution.

The presentation of the settlement and the payment of the quotas will be made during the month following the end of each calendar quarter.

The contributions for the months of January, February and March will be settled in April; the contributions for April, May and June in July; the contributions for July, August and September in October; and the contributions for October, November and December in January.

The legal scheme provided for in this additional provision shall apply to internships started before 1 January 2024 that fall within the scope of application of Additional Provision 52 TRLGSS, but only from that date.

The 95% reduction on common contingencies is not applicable in this case as Royal Decree No. 1543/2011 is governed by its own legal scheme.

No. Article 20 TRLGSS is applicable to these reductions in contributions, with the exception of the provisions of paragraphs 1 and 3 (referring to the obligation to be up to date with payments when obtaining the benefit in the contribution and the loss of the benefits due to failure to pay the social security contributions and joint collection concepts accrued after obtaining the benefits in the contribution within the regulatory period).

Yes. A reduction of 95% shall be applied to the contributions for common contingencies, both for unpaid and paid internships, without any other contribution benefit being applicable.

The delegated payment of temporary disability benefit in the case of unpaid training internship courses is quarterly.

It shall consist of a contribution by the company for each day of work experience for common and professional contingencies.

The monthly contribution base applicable for the purpose of benefits shall be the result of multiplying the minimum contribution base in force for contribution group 8 by the number of days of training courses completed in the calendar month, up to the amount of the minimum monthly contribution base for contribution group 7. This result shall be divided by the number of days of registration in that month.

• Contributions will be made at the single rates established for work-linked training contracts.
• The monthly contribution base applicable for the purpose of benefits shall be the minimum contribution base in force at any given time for contribution group 7, except in months in which the registration does not extend to all of those months, in which case the contribution base for the purpose of benefits shall be the proportional part of said minimum base.

No contributions are made for unemployment, the Wage Guarantee Fund or Vocational Training. No contribution will be made to the Intergenerational Equity Mechanism either.

In the case of unpaid internships, the contribution for temporary disability due to common contingencies shall also be excluded.

Irrespective of whether the unemployment benefit is contributory or assistance, you must in any case apply for registration and leave and report the number of training days completed.

What happens if, at the time of applying for registration, the student is in one of the other excluded or incompatible situations (registration or situation assimilated to inscription with obligation to pay contributions or in periods considered as having paid contributions)?

The TGSS will accept the registration with the Social Security for the internship and the registration will be maintained until the communication of the sick leave as a consequence of the end of the training internship. In such cases, the incompatible situation will be taken into account in the corresponding monthly or quarterly instalments.

1. One of them has done 10 days of training in January and 12 days in March. No training in February.
2. Another student has done 10 days in January. The student has been on sick leave due to professional contingencies, as a result of the training courses, from 2 to 20 February, so they have only been able to do 2 of the 10 days of training planned. No training in March.
3. Three students each completed 10 training days in each of the months.
4. The sixth student did 10 days of training in January and another 10 days in February. In March, the student was scheduled to do another 10 days, of which they only did 8, as they started working part-time on 1 March, a situation that lasted for the whole month.

What must the training centre do to meet its contribution obligations?

Case:

1. For January , the 10 days of training actually carried out must be reported,
   For February , no training days are to be reported, and
   For March, the 12 days of training actually carried out must be reported.
   
   
2. For January , the 10 days of training actually carried out must be reported,
   For February, 2 days of work experience actually carried out and 8 days of planned training must be reported, and the amount of the financial benefit paid to the student for the TD situation must also be reported;
   and
   For March, no training days should be reported.
   
   
3. For January, February and March , 10 days of training must be reported.
   
   
4. For January and February , 10 days of training actually carried out must be reported, and
   For March , 8 days of work training actually carried out must be reported. In this case, regardless of the fact that the 8 days must be reported, there will be no obligation to pay contributions for any day because they are excluded from the scope of application of DA 52 LGSS as they are registered for the whole month in a Social Security scheme.

It has no impact on the contribution, as in the case of paid internships a single monthly payment is made.

How does the contribution system work in the case of students who, while being registered as interns, move to a situation of registration, assimilated to registration with obligation to pay contributions or start a period considered as a period of contribution?

In the case of paid internships, the obligation to pay contributions is maintained for the full amount of the single payment even if, during the settlement period, there are overlapping internship periods with excluded or incompatible situations. However, if the overlap between the different periods extends to the whole of the month concerned, there shall be no obligation to pay contributions.

In the case of unpaid internships:

• The number of training days communicated by the responsible entity shall be applied to the days of the settlement period in which the intern is not in an excluded or incompatible situation. The training days shall start to apply for the periods closest to the first day of the month concerned.
• If the incompatibility situation occurs during all the days of the calendar month, no contributions are payable for the training days in that month.
• In any case, when, during a calendar month, the student has both training days and days in one of the excluded or incompatible situations, the number of days for both situations may not exceed the number of days in the calendar month. In these cases, the number of days of training internships for which contributions are payable may not exceed the number of days of registration as a student for the periods not excluded.

The submission of the settlement of payments and the payment is quarterly. The Social Security contributions for students on unpaid internships are a fixed amount, so the procedure for requesting the calculation of the settlements is by sending an application for a draft of the settlement of contributions.

If there are any students in a situation of temporary disability derived from a work-related injury or occupational disease, a file of bases must be sent for these students, but only the students and sections that are in said situation of TD of WRI and OD must be included in said file of bases.

The submission of the settlement of payments and the payment is quarterly. The Social Security contributions for students on unpaid internships are a fixed amount, so the procedure for requesting the calculation of the settlements is by sending an application for a draft of the settlement of contributions.

If there are any students in a situation of temporary disability derived from a work-related injury or occupational disease, a file of bases must be sent for these students, but only the students and sections that are in said situation of TD of WRI and OD must be included in said file of bases.

Through the option +PL in the Consultation of the Current Situation virtual office functionality of these affiliates.

Through the IDC/PL-CCC "EFFECTIVE DAYS OF CONTRIBUTION" it is possible to consult the days for which contributions are due for each section.

The automatic calculation of the TGSS is shown, taking into account the number of days reported and the inclusion of the situation of registration in CCC with TRL 993 in the scope of application of the DA 52 LGSS.

In the case of students who undertake paid interns but are excluded from the obligation to pay contributions for a full settlement period, must the person responsible communicate the items of remuneration paid to the intern?

There is no obligation on the part of the obliged parties to report the remuneration paid to students who carry out paid training internships during the settlement periods in which they are excluded from the scope of the LGSS DA 52.