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:

It applies to Spanish and Filipino workers employed by another person.

Initial move

For workers employed by another person who work for a Spanish company and are sent by it to work temporarily in the Philippines, 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 must make the application on form TA.200  "Application to remain under Spanish Social Security legislation - Initial transfers".

A declaration that they remain under Spanish Social security legislation, together with form E/FIL.1(Cert) "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 Philippine Social Security contributions.

Period of authorisation 

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

Ordinary extension

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

Once the Philippine 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/FIL.2(Cert.) "Certificate of applicable legislation - Extension" to certify that the worker continues to be subject to Spanish Social Security legislation for the period of time authorised.

Period of authorisation 

There is no maximum length of time for the extension.

Other transfers

For Spanish citizens who work for the Spanish government in the Philippines, who by exercising the right to choose are subject to Spanish Social Security legislation, the Treasury General of the Social Security (General Sub-Directorate for Affiliation and Special Procedures) will issue form E/FIL.3(Cert) "Certificate of applicable legislation.-Right to choose" upon request of the public employment body, to certify that the worker continues to be subject to Spanish Social Security legislation during their transfer to the Philippines.