The Spanish Social Security system is:

Public: payments are set by law.

Compulsory: payment is compulsory by the employer, who deducts and pays employees’ contributions. Employers are responsible for paying their part of the contribution as well as those of its employees. For this reason the different amounts are deducted from employees’ wages at source.

Contributory: benefits are calculated on the basis of the length of time and the amount of contributions made. Maximum and minimum levels exist for benefits and for the different contributions bases, which also vary according to different professional categories. However, a non-contributory level also exists for people of limited means who have not made sufficient contributions.

Although the systems are complementary, and everyone enjoys the same benefits under the health system, this is not the case for other benefits.

The Spanish Social Security system covers:

• Healthcare
• Temporary incapacity
• Risk during maternity
• Maternity
• Permanent invalidity
• Retirement
• Death and surviving family members
• Family allowances
• Unemployment benefit (INEM)
• Social services (IMSERSO or, if these powers have been devolved, the relevant Autonomous Regional Government organisations)
• Compulsory Disablement Insurance Benefit
• School Insurance Benefits

E111 forms entitle you to receive healthcare in the event of accident or sudden illness; in the case of secondment, E101/128 forms entitle you to receive illness and maternity benefits. These forms are authorised and distributed by the different Social Security centres.

For the address of relevant centres see:

http://www.seg-social.es/inicio (choose trabajadores - cotización - cotización - recaudación - regímenes - Régimen General de la Seguridad Social - información general - ¿cuánto se debe cotizar?)

When you begin work in Spain for the first time, you must register with the Social Security. If you are an employee, your employer will be responsible for this. In any case, registration takes place just once and is valid for the whole social security system for life. When you register as an employee, you will receive a document containing your Social Security number, personal details along with those of your family.

Further information: Social Security / Seguridad Social:

• http://www.seg-social.es
• http://www.seg-social.es/inicio/ (' trabajadores'; 'afiliacion')
• http://www.seg-social.es/tgss/index.html