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, regardless of their nationality.

Initial move (Article 8.1 letters a) and c) of the Agreement.)

For employees working for Spanish companies, who are sent to work temporarily in Peru and for self-employed workers that normally work in Spain, who temporarily move to Peru to work, the corresponding expatriation certificate should be applied for at the Provincial Directorate or Administrative Offices of the Treasury General of the Social Security.

Application form

The company or worker must make the application using form TA.200  "Application to remain under Spanish Social Security legislation - Initial transfers" together with three copies of the form E/PE.1  "Certificate of applicable legislation.

Form E/PE.1   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 Peruvian Social Security contributions.

Period of authorisation 

For both employees and self-employed workers, the maximum duration of the expatriation is two years.

Initial move (Article 8.1 letters b) and d) of the Agreement.)

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" together with four copies of the duly filled out form E/PE.2  "Extension of expatriation", to be sent to the other country.

This form issued by the Peruvian Social Security certifies that the worker continues to be subject to Spanish Social Security legislation for the period of time stated on the form.

Period of authorisation 

For both employees and self-employed workers, the maximum period of the extension is one year.

Other Expatriations  Provincial Directorates or Administrative Offices of the Treasury General of the Social Security.

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 8.1 letter e) of the Agreement)

The application must be submitted to the Provincial or Administrative Office of General Treasury of the Social Security, with form E/PE.1, filled out in triplicate.

The company must make the application using form TA-201 "Application to remain under Spanish Social Security legislation when working in more than one country"  

General Sub-Directorate for Affiliation and Special Procedures.

For expatriations of:

• Workers who are civil servants in Spain and are sent to Peru (Article 8.1 letter j) of the Agreement)
• persons sent on co-operation missions  (Article 8.1 letter k) of the Agreement)

The General Sub-Directorate for Affiliation and Special Procedures will issue, upon the request of the public body or worker, form E/PE.1 "Certificate of applicable legislation". The application must be made using form|TA 202.

For the transfer of: (Article 8.1 letter i) of the Agreement)

• The administrative and technical personnel and service personnel of Diplomatic Missions and Consular Offices in Peru who are Spanish or have been subject to Spanish Social Security legislation
• Personnel working privately for any of their members, who are Spanish or have been subject to Spanish Social Security legislation

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

Other Exceptions   (Article 8.2 of the Agreement)

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 Peruvian 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/PE.1, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.