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.

Applicable to employed and self-employed workers, of any 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.300  "Application for information on applicable Social Security legislation" 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 employees and self-employed workers, the maximum length of time for the expatriation is three years.

Ordinary extension (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 three 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, Contribution and Management of the  RED System of the Treasury General of the Social Security.

Application form

The extension application must be made using form TA.300  "Request for information on applicable Social Security legislation" alongside quadruplicate completed copies of form E/PE.2  "Extension of transfer", 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 Transfers  
          Provincial Directorates or Offices of the Social Security Treasury General.

              These bodies may authorise displacements in relation to:

• Itinerant personnel of air transport companies 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 will make the application using form TA-300 "Application for information on applicable Social Security legislation". 

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

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, Contribution and Management of the RED system 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 300.

For displacements 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, Contribution and Management of the RED system 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.