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 workers employed by another person and self-employed workers from both countries, regardless of their nationality.

Initial move

For employees who work for a Spanish company and are sent to work temporarily in Paraguay and for workers who are self-employed in Spain and temporarily move to Paraguay to work, the corresponding expatriation certificate should be  applied for at a Provincial or Administrative Office of the 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" and also form E/PA.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 Paraguayan Social Security contributions.

Period of authorisation

For both employees and self-employed workers, the maximum length of time for the expatriation is twenty-four months.

Ordinary extension

If the expatriation or transfer to that country has to continue for more than the initial two years, the employer or self-employed worker must apply, before the end of the authorised period, for an extension to remain under Spanish Social Security legislation from the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security.

Application form

The extension request must be made using form TA.202 "Application to remain under Spanish Social Security legislation in accordance with |art. 17 of EEC  Regulation 1408/71 and other extensions of Bilateral Agreements".

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

Period of authorisation 

The Agreement does not set a maximum length of time for extensions.  

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. (Article 7.1 section 2 of the Agreement)

The authorisation is issued on E/PA.1(Cert), "Certificate of applicable legislation". The company must make the application on form |TA .201

General Sub-Directorate for Affiliation and Special Procedures.

For expatriations of:

• Workers who are civil servants in Spain and are sent to Paraguay (Article 7.1  section 6 of the Agreement)
• person sent on co-operation missions  (Article 7.1 section 9 of the Agreement)

these persons are subject to Spanish Social Security legislation, the General Sub-Directorate for Affiliation and Special Procedures will issue the "Certificate of applicable legislation", E/PA.1(Cert), upon the request of the Public Employment Body.

For the transfer of: (Article 7.1 sections 7 and 8 of the Agreement)

• Spanish administrative and technical personnel and service personnel of Diplomatic Missions and Consular Offices in Paraguay who are public civil servants, or
• personnel in the private service of any of their members, including Spanish citizens,

who opt for Spanish Social Security legislation, the General Sub-Directorate for Affiliation and Special Procedures will issue form E/PA.3(Cert ) "Certificate of applicable legislation-Right to choose" for the full duration of their expatriation, upon the request of the Public Body or the worker.

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 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 Paraguayan 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/PA.1(Cert.), certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.