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 is applicable to Spanish and Moroccan workers.

Initial move

For workers employed by another person who work for a Spanish company and are sent by it to work temporarily in Morocco, 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 Morocco 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 EM-10 "Transfer certificate", 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 Moroccan Social Security contributions.

Period of authorisation 

The maximum length of time for the transfer is three 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 EM-10 "Transfer Certificate". The company must fill out this form in triplicate, together with the |TA -200 application.

General Sub-Directorate for Affiliation and Special Procedures.

The General Sub-Directorate for Affiliation and Special Procedures of the Treasury General is the body with the power to authorise expatriations for Spanish citizens who choose to remain subject to Spanish Social Security legislation when they are working for:

• A Spanish diplomatic mission or consulate in Morocco, or
• A civil servant in one of these offices

The official body or the appropriate person must make the application on form EM-1 , "Exercising the right to an option", filled out in triplicate.

For other expatriations, the processing thereof is not included in the Administrative Agreement, the General Sub-Directorate for Affiliation and Special Procedures will issue form EM.10

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 company or self-employed worker will make their application 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".

Once the Moroccan 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 EM-10, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.