Significant changes to the new Royal Decree-Law 2/2023 on the contribution of intern students in companies

One of the significant changes at the beginning of the year 2024 has been the mandatory contribution by students in internships, whether paid or not, in companies . With the implementation of Royal Decree-Law 2/2023 , students who are carrying out internships, whether paid or not, as scholarship holders, will begin to contribute to Social Security.

This measure's main objective is to provide interns with greater social protection and guarantee their access to the benefits of the Social Security system. Until now, many interns did not contribute during their internships, leaving gaps in their contribution histories that could affect their future retirement and other rights.

Corporate responsibility and associated benefits

One of the most notable characteristics of this change is that, for unpaid internships, it may be decided that the contribution will be assumed by the company where the internship is carried out or by the training center.

Reduce the share of common contingencies: An incentive for companies

For these internships carried out in companies, a 95% reduction has been established in the fees for common contingencies, so that the monthly cost will range between €9.58 and €60.95 maximum per month.

This benefit not only lightens the economic burden of companies, but also encourages active participation in internship programs, strengthening the connection between the academic and business worlds, facilitating their transition to employment once the internship is completed.

The Puigverd Assessors labor team explains that the implementation of Royal Decree-Law 2/2023 marks an important milestone for interns in Spain, granting them essential labor rights and providing companies with a financial incentive to encourage participation in internship programs. .