Multiple employment and multiple activity

In the post we are going to talk about two similar, but not the same, concepts: moonlighting and pluriactivity. Both concepts come to define the possibility that a same person can lend services in two or more companies in the same or different Social Security regime.

What is meant by Multiple Employment?

It is understood by moonlighting the situation of the worker who provides services to two or more different employers but included in the same regime. For example, that person who works in the morning as an administrator in a consultancy (Reg. General) and in the afternoon as a waiter in a restaurant (General Reg.). Said person would be in a situation of multiple employment.

What is meant by Pluriactivity?

It is understood by pluriactivity the situation of self-employed and/or employed persons whose activities give rise to their mandatory registration in two or more different regimes of the Social Security System. For example, that person who works in the morning in his own business (Reg. Autonomous) and in the afternoon as a professor at an academy (General Reg.).

It could even be the case that the same person is in a situation of multiple employment and multiple activity at the same time. For example and taking into account the previous examples, that person who has his own business (Reg. Autonomous), but also during the week in the mornings he works in a consultancy (General Reg.) and in the afternoons he teaches at an academy (General Reg.).

What happens if the worker is on medical leave?

Nothing prevents two Temporary Disability (IT) processes from occurring in a situation of multiple employment/multiactivity with different regulatory bases and benefits. 

Furthermore, the situation may arise that medical discharge is processed for only one of them, and in the other regime they remain in IT for a longer time.

What happens to the maternity/paternity benefit in cases of multiple employment or multiple activity?

Depending on the situation we may find:

• In case of moonlighting, the two contribution bases and you will enjoy maternity or paternity leave
• In case of pluriactivity, you will enjoy two different permissions with two different amounts, as long as the prior contribution requirements in each regime are met.

How does the multiple employment regime affect the contribution?

In the case of moonlighting, for the purposes of the quote, we must add all the contribution bases of the companies of the same regime and check that the maximum contribution limit is not exceeded. In the event that this happens, social security will distribute the maximum limit among the different companies, so that each one contributes in proportion to the remuneration paid.

In case of pluriactivityFor the purposes of the contribution, the worker will contribute indistinctly in both regimes without having to produce any regularization in this regard.

In any case, it is important to note that it is only counted as one day of work for social security purposes, even if it is in different places or regimes. 

We can see this detail when obtaining a Laboral life. On the one hand, the total number of days that the person has been registered with social security appears, but the report then clarifies how many days you have been in a situation of multiple employment/multiactivity to deduct them from the number of days that must be taken into account for the economic benefits from Social Security.

How do these situations affect the retirement?

• In case of moonlighting, will never be quoted for more than one day of work, even if services are provided in two or more companies. Regarding the contribution bases for calculating retirement, all remuneration will be taken into account without exceeding the maximum contribution base for that moment.

• In case of pluriactivity, if the worker certifies the sufficient requirements so that they can be generated two features independently, the worker will have the right to two different benefits.

It is important to keep in mind that these situations can determine the obligation to submit the income tax return for the following year.

Without a doubt, both multi-employment and multi-activity give rise to a situation that is often complicated, and each case will have to be examined to assess its viability.

Would you like to learn more about labor management? Do not hesitate to find out about our Master in HR: People Management, Talent Development and Labor Management to become an expert professional in the area of human resources.