Workers moving abroad

Workers posted to other countries to whom Regulation 1408/7 is still applicable, shall be subject as a general rule to the social security legislation of the country where they are working, whether for employed or self-employed work.

However, if this is a temporary transfer, they can remain under Spanish legislation under the terms and requirements given below:

The rules established in articles 14 to 17 of EEC Regulation 1408/71 apply to the following cases:

  • For postings prior to 01/05/2010.
  • For postings of workers who are citizens of third countries (all countries except those in the European Union) and who move to the United Kingdom. 
  • For postings to Switzerland that take place prior to 01/04/2012, of Swiss or EU nationals.
  • For postings that take place prior to 01/06/2012 to countries in the European Economic Area, of workers who are citizens of one of these countries or the European Union.
  • For postings that are a continuation of another previous posting processed in accordance with articles 14.2a). 14.2b), 14bis.2) and 16.2 of EEC Regulation 1408/71, in accordance with the provisions of article 87.8 of EC Regulation 883/04. 

Initial transfer

This process applies to all workers employed by another person and self-employed workers, regardless of the scheme to which they belong. (the General Scheme, special Scheme for self-employed workers, special Scheme for sea workers or the special agricultural Scheme).

It is used when the intended transfer or move is for less than 1 year. If you know that it will be for more than 1 year, you should use the process shown in the "Other extensions" section. 

Workers employed by another person who work for a company in Spain and are sent by this company to work temporarily in another community country, and workers who are self-employed in Spain and temporarily move to another community country to work, should apply for form E-101 "Certificate of applicable legislation" at a Provincial or Administrative Office of the General Treasury of the Social Security.

Application form

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

The corresponding Provincial Directorate or Administrative Office will issue form E.101 certifying that the worker continues to be subject to Spanish Social Security legislation during their stay in a European Union member state, part of the European Economic Area or Switzerland and therefore is exempt from paying other country's Social Security contributions.

In addition to this form, workers must have a valid European health insurance card (EHIC ) in order to receive healthcare in the country where they are employed.

Period of authorisation

The maximum length of time for the transfer is twelve months

Ordinary extension

If at the end of the initial period, in other words twelve months, workers employed by another person or self-employed workers must continue to work in the other country, the employer or worker must apply for an extension to remain under Spanish Social Security legislation.

It is also possible to apply for this extension before the end of the initial transfer period if you know that the stay in the other country will be longer than the time left in the initial period but less than twelve months.

Application form

The company or self-employed worker must fill out part A of form E-102, "Extension of posting or self-employed activity" (four copies for employees or three copies for self-employed workers) and submit it either to the General Sub-Directorate for Affiliation, Contributions and RED System Management of the General Treasury of the Social Security or to the designated institution in the country where they are employed. After the authorities express their approval on part B of the form, two copies will be returned to the company or self-employed worker who made the application and the other will be sent to the General Treasury of the Social Security as the designated Institution in Spain.

As well as this form, the worker must have a valid European health insurance card (EHIC) in order to receive health care in the country where she or he is employed.

Period of authorisation

The maximum length of time for the extension is twelve months

Other extensions

Applications for other extensions can be made under the following circumstances:

When it is known in advance that the transfer will be for longer than twelve months.

If the period authorised for the transfer ends and it is known that the stay in the other country will be for more than twelve months.

If the maximum time for an extension (twelve months) ends and the worker must stay longer in the other country.

If the maximum time for a first extension has not ended but the stay in the other country is going to be longer than the remaining part of the twelve months.

To regularise the status of transferred workers who did not apply for this process when they moved or whose application was incorrect.

When workers for the media or airlines are transferred to countries with which there are exceptional agreements.

Application form

Applications for other extensions are processed by the General Sub-Directorate for Affiliation, Contributions and RED System Management of the General Treasury of the Social Security.

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

When the transfer is to France, the questionnaire requested by the competent Body in that country must also be submitted in order for the application to be processed. 

Once the Social Security system of the respective country has given its consent, the General Sub-Directorate for Affiliation, Contributions and RED System Management of the General Treasury of the Social Security will issue form E-101, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

As well as this form, the worker must have a valid European health insurance card (EHIC) in order to receive health care in the country where she or he is employed.

Period of authorisation

Although no legal time limit has been set, as a general rule, this period cannot be for more than five years, taking into account the time authorised for the initial transfer (E-101) and ordinary extension (E-102).

     

Other transfers

1) Workers who are employed by another person within the borders of two or more member States.

A) Employed workers who work in international passenger or goods transport by rail, road or air or inland waterways shall be subject to Spanish Social Security legislation if the company has its main headquarters in Spain. If this is not the case, i.e., the company does not have its headquarters or a branch in Spain but the workers mainly work in this country, they will also be subject to Spanish legislation.

For workers who are posted to countries in the European Union, the EEA   or Switzerland, they must request form E-101 "Certificate of applicable legislation" from the Provincial Directorate or an Administrative Office of the General Treasury of the Social Security".

The company will make their application using form TA.300 "Application for information on applicable Social Security legislation". (One copy)

In addition to this form, workers must have a valid European health insurance card (EHIC ) in order to receive healthcare in the country where they are employed.

B) Workers employed by another person who are not included in the previous section but who permanent residents of Spain and normally work in more than one member State and are subject to Spanish Social Security legislation because they remain resident in Spain during their trips abroad must apply to the Provincial or Administrative Office of the General Treasury of the Social Security for them to issue form E-101, "Certificate of applicable legislation".

The company must make its application using form TA.300 "Application for information on applicable Social Security legislation". (One copy)

The form issued by the local Provincial or Administrative Office certifies that the worker continues to be subject to Spanish Social Security legislation during their moves to other member countries of the European Union and therefore is exempt from paying Social Security contributions in the other countries.

If these are foreign workers who have a Spanish residence permit, the period authorised by form E-101 can be longer than that of their residence permit.

2) Self-employed workers who within the borders of two or more member States.

Self-employed workers who are permanent residents of Spain and normally work in more than one member State and are subject to Spanish Social Security legislation because they remain resident in Spain during their trips abroad, must apply to the Provincial or Administrative Office of the General Treasury of the Social Security for them to issue form E-101, "Certificate of applicable legislation".

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

The form issued by the local Provincial or Administrative Office certifies that the worker continues to be subject to Spanish Social Security legislation during their moves to other member countries of the European Union and therefore is exempt from paying Social Security contributions in the other countries.

Examples to be included in sections 1) and 2)

It can apply to the following groups of workers, depending on whether they work for someone else or are self-employed:

  • Artists who go on tour in the different community countries.
  • Bullfighters who are resident in Spain when they are contracted by Spanish or foreign impresarios to fight in other community countries.
  • Sportsmen and women who take part in sporting competitions held in other member countries.
  • Workers who must make constant trips to other companies located in other member countries in the course of their work, if this work means that they are included in the Social Security System of the other country.
  • Workers who attend Conferences, Conventions or Trade Fairs, if this work means that they are included in the Social Security System of the other country.
  • Tour guides.
  • Self-employed transport workers must use form E-101 to apply for their trips abroad in accordance with article 14bis.2 of EEC Regulation  1408/71.

3) Workers who are at one and the same time employed by another person and self-employed within the borders of various member States.

  • Workers who work for someone else in Spain and are self-employed in another member state.

Except for the special exceptions listed in the following section, workers carrying out employed work in Spain and, at the same time, self-employed work in another member State are subject to Spanish Social Security legislation. If they work for someone else in more than two countries, they must follow the procedure outline in the previous section.

In this case, the General Treasury (General Sub-Directorate for Affiliation, Contributions and RED System Management ) will issue form E-101, "Certificate of applicable legislation" upon the request of the worker. The article to note on the form is 14.quater of EEC Regulation 1408/71.

This form certifies that the worker is subject to Spanish Social Security legislation.

E x c e p t i o n s

Employees in Spain who are simultaneously self-employed in Belgium, the Czech Republic, Denmark, Estonia, France, Italy, Cyprus, Malta, Portugal, Finland, Slovakia, Sweden, Iceland, Liechtenstein, Norway or Switzerland or are self-employed agricultural workers in Germany or voluntary workers in Greece are subject to Spanish Social Security legislation as employees and also to the legislation of the country where they are working as self-employed.

  • Workers who work for someone else in Spain and are self-employed in another member state.

If workers reside in Spain, they must pay contributions in both countries.

4) Workers in the Diplomatic Missions or Consular Offices and their personal domestic employees.

For Spanish workers who work in diplomatic missions or consular offices in the various Community countries or for domestic employees (who are also Spanish) at the private service of these workers, who, within the first three months of taking up their employment, opt for Spanish Social Security, the General Treasury of the Social Security (General Sub-Directorate for Affiliation, Contributions and RED System Management) will issue form E-103, "Exercising the right to choose", after checking that they have active contributor status in the General Scheme through the Organisation that hired them. The applicable article is article 16.2 of Regulation 1408/71.

The form, which must be filled out in triplicate, is issued with no time limit.

Only Spanish citizens can exercise the right to opt for Spanish social security.

5) Assistant Agents of the European Community.

For workers who are contracted as auxiliary officers by European Union Organisations and who opt for Spanish Social Security legislation, the General Treasury of the Social Security (General Sub-Directorate for Affiliation, Contributions and RED System Management) will issue form E-103, "Exercising the right to choose", after checking that they have active contributor status in the general scheme through the organisation that hired them. The applicable article is article 16.2 of EEC Regulation 1408/71.

The form, which must be filled out in triplicate, is issued for the full duration of the contract.

6) Civil servants included in the General Scheme

For civil servants who are posted to work in a European organisation and whose administrative status is "active service", the General Treasury of the Social Security (General Sub-Directorate for Affiliation, Contributions and RED System Management will issue form E-101, "Certificate of applicable legislation", upon the request of the Department they belong to. Together with this form, they must submit the receipt from the Service Commission in the other country. The article to note on the form is 13.2.d) of EEC Regulation 1408/71. The application must be made on form TA.300.

Form E.101 is issued for the duration of the transfer.

7) Civil servants in the Special Schemes

The power to issue form E-101 to civil servants in the special schemes belongs to the civil service Department that they belong to.

8) Workers transferred to Autonomous Community Delegations in Brussels

Workers who are employed in the Delegations and Offices of the Autonomous Communities in Brussels, with the exception of the Basque Country, are considered to be assimilated civil servant personnel under Regulation 1408/7. Therefore, the General Treasury of the Social Security (General Sub-Directorate for Affiliation, Contributions and RED System Management will issue form E-101  for the duration of their posting, upon the request of the civil service Department they belong to.

The application must be made on form TA.202.

9) Workers of the Cervantes Institute

For transferred workers of the Cervantes Institute, form E-103 is issued for the duration of their transfer.

Note:

Posted workers must have a valid European health insurance card as well as the appropriate form (E-101 or E-102, as applicable).

If form E.103 has been processed, you must apply to the National Institute of the Social Security (at the nearest Social Security Support and Information Centres to your home) for form E.106 to receive healthcare benefits in the country where you are employed.

Special cases

Workers contracted in Spain to be sent abroad

When a Spanish company contracts workers to send them to work in another member State, form E-101 can only be issued if they fulfil the following requirements:

  • The worker who is to sent abroad must be affiliated and have paid contributions to any of the Spanish Social Security schemes. If these are workers who have not been subject to Spanish Social Security, Spanish Social Security legislation will apply to them if they have legal residence in Spain. The period authorised on form E-101 "Certificate of applicable legislation", cannot be longer than the duration of the employment contract or residence permit.
  • The contracting company and the worker must have an organisational tie during the whole time spent abroad.
  • The Spanish company must carry out activities in Spain.

If a worker hired by a Spanish company to work in another country is not resident in Spain when hired, Spanish Social Security legislation does not apply to them and they will be subject to the legislation of the country where the work will be carried out.

Workers contracted by foreign companies to work in Spain.

Workers hired by foreign companies to work in Spain will be subject to Spanish Social Security legislation if they were resident in Spain before being hired. These workers are not considered to be transferred workers, so that the general rule of being subject to the Social Security legislation of the country where they work applies to them.

The foreign company must register the company's contribution account code with the Provincial or Administrative Office of the General Treasury and affiliate the worker with the Spanish Social Security.

       
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