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Cuestiones de interés
- 31 March 2024 is the exceptional deadline for reporting registrations and deregistrations of unpaid internships that took place between 1 January and 20 March. From this date onwards, the deadline for communicating registrations and deregistrations is 10 calendar days from the start or end of the internship, respectively.
- The payment of fees for unpaid internships shall be made during the month following the end of each calendar quarter. Therefore, 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 of the following year.
- We remind you of the obligation to communicate the number of days in which unpaid training internships have been carried out in a given month, or the absence of carrying them out despite the student being registered in the corresponding month. This communication must be made until the penultimate calendar day of the corresponding regulatory payment period for Social Security contributions.
Therefore, the deadline to report the days on which unpaid internships have been carried out between 1 January and 31 March ends on 29 April.
If this communication is not made, the corresponding debt settlement will be generated for all the days of registration included in the Social Security System in the corresponding month.
