The Royal Decree-law that includes the second phase of the pension reform published this Friday by the BOE also includes “the inclusion in the Social Security system of students who carry out training practices or external academic practices included in training programs”. The contribution for these students in training will be subsidized at 95% and will come into force on October 1, according to these regulations.
Thus, the completion of training practices in companies, institutions or entities included in training programs and the performance of external academic practices will be carried out by two groups: university students and those in professional training (except intensive FP).
These students will be integrated into the General Social Security Scheme –except those who do internships on board boats, which will do so under the Special Sea Scheme– and will contribute for common and professional contingencies, but not for unemployment, Wage Guarantee Fund (Fogasa) nor for professional training. And in unpaid internships, the provision of temporary disability derived from common contingencies will also be excluded.
In the case of paid training practices, compliance with Social Security obligations (registration, withdrawal and payment of contributions) will correspond to the entity or body that finances the training program, which will assume it as if it were the employer. In unpaid internships, these obligations will belong to the company or entity where they are carried out, unless there is an agreement that says that the responsible is the training entity. In both cases, “the finalist contribution of the Ingergenerational Equity Mechanism (MEI) is expressly excluded”, indicates the legal text.
The contribution in the case of paid training practices will be determined by applying the contribution rules corresponding to alternating training contracts. The monthly contribution base applicable for benefit purposes will be the minimum contribution base in force at any time for contribution group 7.
While in the unpaid the contribution will consist of “a business fee for each day of training practices for common contingencies, which will take into account the exclusion of temporary disability coverage derived from common contingencies.”
The legal text also states that “the competent public administrations will carry out specific plans for the eradication of Social Security fraud associated with training practices that conceal jobs.”
Finally, students who are carrying out internships of the type that the norm includes prior to its entry into force, may sign a special agreement, for a single time, within the term, terms determined by the Ministry of Inclusion, Social Security and Migrations, that the computation of the contribution for the periods of training or carrying out of non-labor and academic internships carried out before the date of entry into force, up to a maximum of two years, recognizes them.
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