• At least half the company capital for which they render their services is distributed amongst partners in the company with whom they live and with whom they are linked by marriage or by blood, affinity or adoption family ties of up to a second degree.
• Their participation in the company capital is equal to or greater than one third.
• Their participation in the company capital is equal to or greater than one fourth, if they have been attributed with functions of direction and management of the company.

The worker-members of employee-owned companies, whatever their participation in the share capital within the limits provided for in art. Law 4/97 on Employee-Owned Companies, and even when they form part of the company management board, will be considered as employees for the purposes of being included in the General or Special Scheme of the Social Security that corresponds to the purpose of their activity, and they will be included in protection for unemployment and the protection granted by the Wage Guarantee Fund, when these contingencies are provided for in this Scheme.

When these members carry out the functions of company supervision and management due to their status as company administrators and are paid for carrying out this role, regardless of whether or not they are simultaneously linked to the company by a common or special employment relationship, or when in their capacity as company administrators they carry out functions of company supervision and management and are simultaneously linked to the company by a special senior management employment relationship, they will be assimilated as employees for the purpose of their inclusion in the corresponding Social Security Scheme, excluding protection for unemployment and protection granted by the Wage Guarantee Fund, as long as their participation in the share capital together with that of their spouse and relatives due to blood, affinity or adoption up to the second degree with whom they live with is less than fifty per cent, or they prove that carrying out the effective control of the company requires the involvement of persons outside of their family relationships.

Spanish workers who are not resident in the Spain, in certain cases (civil servants or employees of international organisations, non-civil service employees of the Spanish Government abroad, etc.)
 
Foreign citizens with residence and work permits in Spain who work as employees in industry or services and carry out this work in Spain. EU workers do not need work permits. Civil service or non-civil service employees of Local Government.
 
Drivers of private vehicles at the service of individuals.

Non-civil servant employees, who are subordinate to State organisations, services or bodies.

Laypersons or secular staff who provide paid services for ecclesiastical institutions.

Persons who provide paid services in bodies or institutions of a charitable nature.

Personnel hired to provide services to Notary Offices, Land Registries and other similar offices and centres.

Training civil servants aspiring to be incorporated into Civil Servant Corps or Scales who are not subject to the Passive Classes Scheme and top-level officials in the Public Administration who are not civil service employees, as well as newly incorporated civil servants in the Autonomous Communities.
 
Civil servants transferred to the Autonomous Communities, who voluntarily enrol in the Civil Servant Corps or Scales of Autonomous Community they are transferred to. Interim personnel at the service of the Justice Administration.

Workers involved in the handling, packing, packaging and marketing of bananas.

Under Royal Decree 2621/1986, of 24 December, the following groups are included in this scheme:

• Trade representatives. As persons responsible for fulfilling the obligation to make contributions and pay the total amount of the contribution, both their contribution and that of the employer(s) with whom they have an employment relationship, who are required to pay at the time when they receive their wages, the part of the contribution corresponding to the employer. For the purposes of paying contributions to the Social Security, they are included in group 5 on the current list of contribution groups in the General Scheme of the Social Security. For occupational contingencies (work-related injuries/occupational diseases), they contribute using the current premiums for occupation/situation "b" (forth additional provision of Law 42/2006 of 28 December on the 2007 General State Budget).
• Artists. The maximum contribution base for common contingencies, for the purpose of public performance activities carried out by one or more companies, are annual and are determined by calculating the maximum monthly base on an annual basis. For occupational contingencies - work-related injuries and occupational diseases - the rates corresponding to CNAE  92 of the premiums provided for in Law 42/2006, of 28 December on the 2007 General State Budget are applicable, although the contribution base may not be below the current minimum limit.
• Bullfighting Professionals. The maximum contribution base for common contingencies are annual and are determined by calculating the maximum monthly base on an annual basis. For occupational contingencies – work-related injuries and occupational diseases – the rates corresponding to CNAE  92.342 of the premiums provided for in Law 42/2006, of 28 December on the 2007 General State Budget are applicable.