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 in accordance with the terms and requirements given below:

It is applicable to workers of any nationality.

Initial move

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

Self-employed workers are not included in this section, so that when they move to the United States for more than 90 days they can remain under Spanish Social Security legislation. However, they can make an application under the terms of the section "Other Exceptions".

Application form

The company must make the application on form TA.200   "Application to remain under Spanish Social Security legislation - Initial transfers" and also form E/USA-1  "Certificate of applicable legislation", 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 United States Social Security contributions.

For artists included in the General Scheme or self-employed who go on tour to the United States, if their work in that country will not be for more than ninety days, form E/USA-1A will be issued, but only for those who work for less than the stated amount of time.

Period of authorisation 

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

Ordinary extension

If employees have to extend their stay in that country for more than the five initial five years, the employer 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. 117 of the EEC  Regulation 1408/71 and other extensions of Bilateral Agreements".

Once the United States 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 E/USA.1, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

Period of authorisation 

The maximum length of time for the extension is one year.

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 who work in both countries.
• The crews of ships flying the Spanish flag

The authorisation is issued on form E/USA-1  "Certificate of applicable legislation". The company must fill out this form in triplicate, together with the |TA -200 application. 

General Sub-Directorate for Affiliation and Special Procedures.

For the transfer of:

• Spaniards who work in Spanish Diplomatic Missions or Consular Offices in the United States or other bodies dependent on the Spanish government.

The General Sub-Directorate for Affiliation and Special Procedures will issue, upon the request of the public body, form E/USA-1 

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 using form TA.202  "Application to remain under Spanish Social Security legislation in accordance with the terms of art.17 of EEC Regulations 1408/71 and other extensions of Bilateral Agreements".

Once the United States 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 E/USA.1, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

Applications for media workers are processed by the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security, who will issue form E/USA.1. The maximum length of time for these transfers is nine years.

For self-employed workers who work in both countries and are only subject to Spanish legislation by being resident in Spain, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form E/USA.1, during their expatriations to the other country, without any time limit, as long as they are not obliged to become resident in the United States.