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 Social Security legislation in accordance with the terms and requirements given below:

This applies to workers of any nationality.

Initial Displacement

For employees working for a Spanish company who are sent by it to work temporarily in the United States, the corresponding transfer certificate should be applied for at a Provincial Directorate or Office of the Social Security General Treasury.

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 may apply under the terms of the section "Other exceptions".

Application form

The employer will apply using form TA.300   "Request for information on applicable Social Security legislation" alongside triplicate copies of form E/USA-1  "Certificate of applicable legislation".

The form issued by the local Provincial Directorate or 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 artists who work or go on tour in the United States, if their work in that country will not be for more than ninety days, form E/USA-1A will be issued, exclusively for those who will work for less than 90 days.

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 initial five years, the employer must apply for an extension to remain under Spanish Social Security legislation, sufficiently in advance of the end of the authorised period, to the General Sub-Directorate for Affiliation, Contribution  and  Management of the RED  System of the Social Security General Treasury.

Application form

The extension application must be submitted using form TA.300   "Request for information on applicable Social Security legislation alongside form E/USA.1". Certificate of applicable legislation.

The Sub-Directorate General for Affiliation, Contribution and Management of the RED System of the Social Security General Treasury, subject to a prior agreement between the employer and the worker, will issue the E/USA.1 form without the consent of the United States Social Security.

Period of authorisation

The maximum length of time for the extension is two years.

Other Displacements

Provincial Directorates or Offices of the Social Security General Treasury.

These bodies may authorise displacements in relation to:

• Itinerant personnel of air transport companies based in Spain who work in both countries.
• The crews of ships flying the Spanish flag

The authorisation is issued via form E/USA-1  "Certificate of applicable legislation". The company must fill in this form in triplicate, and submit it with application form |TA -300.

General Sub-Directorate for Affiliation, Contributions and Management of the RED System.

For displacements of:

• Spaniards who work in Spanish Diplomatic Missions or consular Offices in the United States or other Bodies dependent on the Spanish Government.

The Sub-Directorate General for Affiliation, Contribution and Management of the RED System of the Social Security Treasury General will issue form E/USA-1 at the request of the Public Body that is responsible for the transfer.

Other exceptions

Applications for other exceptions will be processed by the Sub-Directorate General for Affiliation, Contribution and  Management of the RED System of the Social Security General Treasury.

The company or self-employed worker will apply using form TA.300: "Request for information on the applicable Social Security legislation".

Once the US Social Security system has given its consent, the General Sub-Directorate for Affiliation, Contribution and Management of the RED System of the Social Security General Treasury 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, Contribution and Management of the RED System of the Treasury General, which 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, Contribution and Management of the RED System of the Social Security General Treasury 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 be resident in the United States.