The social security system is regulated by the Social Security Organic Law, reformed in 1991, which establishes a mandatory system for all employers and workers, providing the latter with a series of benefits that cover the risks of illness, maternity, disability, old age, widowhood, orphanhood, work accidents and occupational diseases. Self-employed workers may join the system on a voluntary basis.
The Social Security Fund (CSS) is the public institution in charge of administering, managing and collecting all matters related to social security for workers and employers.
The social security contributions are paid by both the employer and the employee. The payment is made as follows: 7.25% must be paid by the employee and 10.75% will be paid by the employer.