Trainees do pay Social Security contributions, although with some exceptions. For the year 2025, new conditions have been established for the contribution of both paid and unpaid training internships. Below are the updated regulations and the key aspects that companies and educational entities should take into account.
Quotation in training practices
Internships are divided into two main categories: paid and unpaid. In both cases, there are specific regulations that determine who must pay the contributions and how to manage them.
Unpaid internships
In this type of internship, the company or entity where the internship is carried out assumes responsibility for the contribution, unless a specific agreement establishes that the educational entity is responsible for it.
The rates applicable in 2025 are as follows:
| Concept | Company | Intern | TOTAL |
| Common Contingencies (excluding IT) | €2.79/day | – | €2.79/day (max. €60.76/month) |
| Occupational Accidents and Occupational Diseases | €0.18/day (IT) €0.17/day (IMS) | – | €0.35/day (max. €7.38/month) |
| Intergenerational Equity Mechanism (IEM) | – | – | Excluded |
Deadlines and procedures:
- Social Security registration and cancellation must be processed within 10 calendar days from the beginning or end of the internship
- Each day worked in unpaid internships counts as 1.61 days of contributions, without exceeding the days of the corresponding month
- Contributions are paid quarterly: in April, July, October, and January.
Paid internships
In this case, the company financing the training program is responsible for the contributions, under the same rules as for work-linked training contracts.
The updated minimum contribution bases for 2025 are as follows:
| Concept | Company | Intern | TOTAL |
| Common Contingencies | €55.97/month | €11.16/month | €67.13/month |
| Occupational Accidents and Occupational Diseases | €3.99/month (IT) €3.72/month (IMS) | – | €7.71/month |
| Intergenerational Equity Mechanism (IEM) | – | – | Excluded |
Deductions and liabilities:
- Companies receive a 95% deduction in the contributions for common contingencies
- The State assumes most Social Security contributions, and for Vocational Training students, the Ministry of Education covers the remaining 5%.
Do interns pay unemployment contributions?
No, interns do not pay unemployment contributions, meaning that the time worked as an intern does not entitle them to unemployment benefits.
Conclusion
Contributions for interns in 2025 depend on the type of internship and who assumes responsibility. It is essential that companies and educational institutions are aware of their obligations to ensure regulatory compliance and the protection of interns’ rights.
Águeda Ponce
