Social Security Employer Registration and Compliance Requirements

Item 9: Registration of Enterprises

The employer—whether a natural or legal person, public or private—who intends to employ persons within the field of Social Security must request their own registration. This registration is an indispensable prerequisite to the initiation of business activities.

Who Must Register

Any natural or legal person, public or private, who hires workers.

When to Register

Registration must occur before the start of the activity.

Where to Register

Applications must be submitted to the offices of the Social Security administration.

Documents to be Provided

• Registration form
• Work accident insurance policy
• IAE (Economic Activities Tax) documentation
• Tax identification
• Registration of workers

B. Account Code Listing

After the registration of the company, the Social Security Treasury assigns a contribution account code.

C. Variation of Data and Termination of Business

Companies must report any variation in the data reported to the Territorial Social Security Treasury within six calendar days from the date of the change. Employers must also report the termination of their activity.

Registration of Self-Employed Workers

All persons who perform a regular economic activity must enroll in the Special Regime for Self-Employed Workers.

Opening of Workplace

Information regarding the opening of a workplace or the resumption of activity must be submitted within thirty days.

Affiliation and Discharge of Employees

The affiliation of workers is mandatory and unique for the duration of their working life.

B. High, Low, and Variations of Employee Data

Employers must disclose the status of their employees:

• High (Enrollment): The initial affiliation of a person involves enrollment in Social Security. This must be submitted before the employment relationship begins. Social Security assigns each worker a membership number containing eleven digits.
• Low (Discharge): Whenever a worker finishes an employment relationship, they must be discharged.

Work Books

Once the employer has enrolled in Social Security and notified the opening of the workplace, they must acquire and maintain a guest book.

A. Guestbook

Each work center, whether occupied by salaried workers or not, is required to have a book for labor inspectors to record necessary steps during their visits. Employers must keep these books for a minimum of 5 years from the date of the last entry.

Keeping Records

Companies must retain the following documents for 4 years:

• Registration documents for the protection of occupational accidents and diseases
• Employee affiliation documents
• Records of high, low, and variation data communications