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Subcontracting: joint and several liability and essential employment controls

2 Dec 2025 Afianza Share
Subcontracting: joint and several liability and essential employment controls

Subcontracting of services is common in many sectors, but when outsourcing is part of the company's own activity, joint responsibility for labour and social security matters comes into play. Managing subcontracting well requires clear and systematic controls over suppliers and subcontractors.

1. What is implied by joint responsibility in subcontracting

Where an undertaking subcontracts part of its activity:

  • You can answer together with the contractor from:
    • Salaries paid to the contractor ' s workers (for the year following the termination of the contract).
    • Social security contributions due during the term of the contract.
  • In sectors such as construction, regulation further strengthens these obligations and limits subcontracting chains.

The conclusion is clear: it is not enough to sign a commercial contract. diligent control on the employment and security situation of their contracts.

2. Minimum documentary controls: RETA and TC2

A first control block should focus on the Labour and Social Security documentation:

2.1. Contractors

At a minimum, it is appropriate to request and review on a regular basis:

  • Certificates of being current with Social security and Tax Agency.
  • Identification of the company (CIF, registration in Social Security, contact details).

The practical recommendation is to renew these certificates at least, quarterly.

2.2. Employed persons: TC2 / nominal ratio

For workers serving at the workplace:

  • Nominal ratio of workers (RTN/old TC2) affections to the contract.
  • Contrast with the people who access the center and with the presence control systems.

This reduces the risk of irregular employment and strengthens the defence against complaints or inspections.

2.3. Self-employed: registered in RETA

In the case of self-employed professionals:

  • Reasoning for High in RETA.
  • Latest quotation receipts.
  • Verification that there is no covert employment relationship.

3. Coordination of business activities in PRL

The lead company must also ensure an adequate coordination of business activities in the field of occupational risk prevention (PRL):

Before starting the contract:

  • Risk assessment and preventive planning of the contracted activity.
  • Accreditation of the preventive modality and PRL training of displaced persons.
  • Delivery of center-specific security instructions.

During execution:

  • Documentary update (via CAE platform or internal procedure).
  • Verification of the use of PPE and compliance with internal standards.
  • Recording of meetings and risk communications.

Poor coordination directly increases the risk of penalties and benefits surcharges in the event of an accident.

4. Key contractual clauses to limit risk

The terms of the service contract do not eliminate joint and several liability towards workers and social security, but do allow:

  • Accrediting the diligence of the main company.
  • To recover costs to the contractor in the event of non-compliance.

Some recommended clauses:

  • Express obligation to comply with all labour, social security and PRL regulations.
  • Periodic transfer of certificates, TC2/RTN, accreditation of PRL training, etc.
  • Audit and control faculty (access to documentation, visits, interviews).
  • Clause of indemnity: impact on the contractor of wages, quotas or penalties attributable to its non-compliances.
  • Causes of suspension or resolution for serious non-compliance with labour or PRL.

5. How can Afianza help?

At Afianza we accompany companies in the design and revision of their subcontracting model:

  • Revision of contracts and clauses to regulate joint and several liability.
  • Definition of a minimum documentary checklist (documentation, RETA and TC2) adapted to the sector.
  • Implementation of business coordination procedures in PRL.
  • Analysis of existing contracts to detect risks and define correction plans.

A preventive approach to subcontracting allows us to maintain operational flexibility while reducing the potential impact of wage claims, social security and penalties arising from joint responsibility.

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