Workers moving abroad

Workers moving abroad

As a general rule, workers who move abroad are subject to the Social Security legislation of the country where they are working. However, if the transfer is temporary they may maintain Spanish Social Security legislation under the terms and conditions set forth below:

It applies to Spanish and Mexican workers.

Initial Displacement

For workers employed by another person who work for a Spanish company and are sent by it to work temporarily in Mexico and for workers who are self-employed in Spain and temporarily move to Mexico to work, the corresponding transfer certificate should be applied for at a Provincial or Administrative Office of the Social Security Treasury General.

Application form

The company or self-employed worker shall make the application using form TA.300  "Request for information on applicable Social Security legislation" alongside triplicate copies of form ESP/MEX.1 .

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 Mexican Social Security contributions.

Period of authorisation

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

Ordinary extension

If workers employed by another person or self-employed workers must extend their stay in the country beyond the initial two-year period originally planned, the employer or self-employed worker must apply well in advance of the expiry of the authorised period for an extension to remain subject to Spanish Social Security legislation from the Sub-Directorate General for Affiliation, Contributions and Management of the RED System  of the Social Security Treasury General.

Application form

The extension application should be made using form TA.300  "Request for information on applicable Social Security legislation" alongside quadruplicate copies of form ESP/MEX.2 "Extension of transfer", to be sent to the other country. This form is issued by the Mexican Social Security to certify that the worker continues to be subject to Spanish Social Security legislation for the period of time authorised.

Period of authorisation

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

Other Displacements

Provincial Directorates or Offices of the Social Security Treasury General.

These will be the bodies competent to authorise the following displacements:

  • 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 (ESP/MEX.1) "Certificate of applicable legislation". The application must be made on form TA 300.

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

For other transfers not covered in the Administrative Agreement, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System  of the Social Security Treasury General will issue a certificate of transfer using formESP/MEX.1  "Certificate of applicable legislation".

Other exceptions

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

The company or self-employed worker will make their application using form TA.300 "Application for information on applicable Social Security legislation".

Once the Mexican Social Security system has given its consent, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System  of the Social Security Treasury General will issue form ESP/MEX.1  "Certificate of applicable legislation", certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

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