01
Document overview
Details registration of employers, insured persons and beneficiaries, notifications, calculation and payment of contributions, benefits, pensions and compensation, and administrative penalties.
02
Scope and exclusions
Applies to
Applies to procedures and evidence under Royal Decree 52/2023, including employer dealings with the Fund.
Limitations and exclusions
Must be read with Royal Decree 52/2023, the 60/2025 amendment and later Fund decisions; individual benefits and insurance branches have different conditions and commencement dates.
04
Official source
Social Protection Fund Decision R/7/2023 · amended · Social Protection Fund / MJLA
September 13, 2026
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