Social Security

As a general rule, workers who move abroad are subject to the Social Security legislation of the country where they are working. However, if this is a temporary transfer, they can remain under Spanish legislation under the terms and requirements given below:

Initial move

For workers employed by another person who work for a Spanish company and are sent by it to work temporarily in Mexico and for workers who are self-employed in Spain and temporarily move to Mexico to work, the corresponding transfer certificate should be applied for at a Provincial or Administrative Office of the General Treasury of the Social Security.

Application form

The company or self-employed worker must make the application on form TA.200  "Application to remain under Spanish Social Security legislation - Initial transfers" and also form ESP/MEX.1(Cert.) ESP/MEX.1  filled out in triplicate.

The form issued by the local Provincial or Administrative Office certifies that the worker continues to be subject to Spanish Social Security legislation during his or her stay in that country and therefore is exempt from Mexican Social Security contributions.

Period of authorisation 

The maximum length of time for the transfer is two years.

Ordinary extension

If employees or self-employed workers have to extend their stay in that country for more than the initial five years, the employer or self-employed worker must apply to the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security for an extension to remain under Spanish Social Security legislation. This must be done far enough in advance before the end of the authorised period.

Application form

The application for an extension must be made on form TA.202  "Application to remain under Spanish Social Security legislation in accordance with |art. 17 of the EEC  Regulation 1408/71 and other extensions of Bilateral Agreements" together with form ESP/MEX.2 "Extension of expatriation", filled out in four copies, to be sent to the other country. This form is issued by the Mexican Social Security to certify that the worker continues to be subject to Spanish Social Security legislation for the period of time authorised.

Period of authorisation 

The maximum length of time for the extension is two years.

Other transfers

The Provincial or Administrative Offices of the Social Security Treasury General.

Are the bodies with the power to authorise transfers for:

• Itinerant personnel of air transport companies with their headquarters in Spain.
• Crew members of ships flying the Spanish flag.

The authorisation is issued on form (ESP/MEX.1) "Certificate of applicable legislation". The application must be made on form TA-200.

General Sub-Directorate for Affiliation and Special Procedures.

For other expatriations, the processing thereof is not included in the Administrative Agreement, the General Sub-Directorate for Affiliation and Special Procedures will issue a certificate of expatriate using the form ESP/MEX.1  "Certificate of applicable legislation".

Other exceptions

Applications for other exceptions are processed by the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security.

The application for an extension must be made by the company or self-employed worker on form TA.202 "Application to remain under Spanish Social Security legislation under the terms of art.17 of EEC Regulation 1408/71 and other extensions of Bilateral Agreements".

Once the Mexican Social Security system has given its consent, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form ESP/MEX.1  "Certificate of applicable legislation", certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.