Workers moving abroad

In accordance with the provisions of Article 33 of the Agreement on the Application of the Ibero-American Multilateral Agreement on Social Security, the Agreement has been ratified and is in force in Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, El Salvador, Spain, Paraguay, Peru, Portugal, Dominican Republic and Uruguay.

However, as Spain has signed bilateral social security agreements with most of these countries, which contain provisions that are more favourable to the person concerned, the provisions of these bilateral agreements continue to apply to workers posted to Argentina, Brazil, Chile (only Spanish and Chilean workers), Colombia (only Spanish and Colombian workers), Ecuador, Paraguay, Peru, Dominican Republic (only Spanish and Dominican workers) and Uruguay (only workers employed by another person).

Therefore, for the purpose of determining the social security legislation applicable to posted workers, the Ibero-American Multilateral Convention on Social Security only applies:

• To any posted worker in Bolivia and El Salvador.
• To workers with a nationality other than Spanish or Chilean, posted to Chile.
• To workers with a nationality other than Spanish or Dominican, posted to the Dominican Republic.
• To workers with a nationality other than Spanish or Colombian, posted to Colombia.
• To self-employed workers posted to Uruguay.

As a general rule, the workers to whom this Agreement is applicable shall be exclusively subject to the social security legislation of the State Party in whose territory they are carrying out either employed or self-employed work, which gives rise to their inclusion in the scope of application of said legislation.

However, if the transfer is temporary they may maintain Spanish Social Security legislation under the terms and conditions set forth below.

It applies to employed and self-employed people of any nationality, insofar as they are not covered by a bilateral convention.

Initial Posting

Worker employed by another person, at the service of a company with head office in Spain, who carry out professional research, scientific, technical or management work or similar activities and are posted to provide services temporarily in the country of employment shall continue to be subject to Spanish Social Security legislation for a maximum period of 12 months.

Application form

The company will make its application at the Social Security e-Office, through the service "Posted workers. Form TA.300" and shall be accompanied by three duly completed copies of form IBERO-3 "Certificate of Temporary Posting".

The IBERO-3 form issued by the Social Security General Treasury is the certificate that certifies that the worker continues to be subject to Spanish Social Security legislation during their posting in the country of employment and, consequently, be exempt from paying Social Security contributions in that country.

Period of authorisation

The maximum length of time for the posting is 12 months.

Self-employed workers who carry out professional research, scientific, technical or management work or similar activities and are posted to provide services temporarily in the country of employment shall continue to be subject to Spanish Social Security legislation, on the condition that the foreseeable duration of the work does not exceed 12 months and it is authorised by Spanish Social Security.

Application form

Self-employed workers shall make their application via the Social Security e-Office, through the service "Posted workers. Form TA.300" and accompany two duly completed copies of form IBERO-4 "Certificate of Temporary Movement".

The IBERO-4 form issued by the Social Security General Treasury is the certificate that certifies that the worker continues to be subject to Spanish Social Security legislation during their posting in the country of employment and, consequently, be exempt from paying Social Security contributions in that country.

Period of authorisation

The maximum length of time for the posting is 12 months.

Ordinary extension

For workers employed by another person only, the initial twelve-month period may be extended by a similar period, in exceptional circumstances and with prior consent from the Competent Authority in the country of employment.

Application form

The employer must make the request for extension before the end of the aforementioned period and must submit it at least 20 days before the end of the initial posting.

The company will make its application at the Social Security e-Office, through the service "Posted workers. Form TA.300" accompanied by four duly completed copies of the IBERO-5 form "Certificate of extension of temporary posting" and a copy of the IBERO-3 form of the initial posting, to be sent to the other country.

Once approval has been obtained from the Social Security of the country of employment, the Social Security General Treasury will send the applicant the completed IBERO-5 form, which is the certificate that certifies that the worker continues to be subject to Spanish Social Security legislation during the period that has been authorised and, consequently, is exempt from paying Social Security contributions in that country.

Period of authorisation

The maximum period of the extension will be similar to that of the initial posting, i.e. 12 months, and only for employees.

Other postings:

• Spanish citizens who work for Spanish Diplomatic Missions or Consular Offices in another State Party, and

• personnel of Spanish nationality in the private and exclusive service of the members of these Missions and Offices may opt for the application of Spanish social security legislation.

  • If the person exercises the right of option, the official body will make the request in the Social Security e-Office, through the service "Posted workers. Form TA.300" and shall be accompanied by three duly completed copies of form IBERO-6 "Certificate of option on applicable legislation" for the entire duration of the planned posting.
• People sent by a State Party on aid missions to another State Party.
  • The company or official body will make its application at the Social Security e-Office, through the service "Posted workers. Form TA.300" and shall be accompanied by four duly completed copies of form IBERO-7 "Certificate on applicable legislation".

Applications for IBERO-6 and IBERO-7 forms are processed by the Social Security General Treasury.

The form issued to the worker is the certificate certifying that they are subject to Spanish Social Security legislation for as long as they remain in the same situation during the authorised period and, consequently, are exempt from paying Social Security contributions in the country of employment.

Other exceptions

Two or more States Parties: the Competent Authorities of these States or the organisations designated by these authorities may establish, through common agreement, exceptions to the rules stated above, in order to favour certain people or categories of people, as long as they are listed in appendix V of the Agreement.

Currently no category of people has been specified.

Additional information

• After the 12-month period of the initial posting and, where appropriate, the 12-month extension, the same worker cannot request a new temporary posting to the same country until 12 months have passed since the date on which the previous posting came to an end (including, where appropriate, its extension).
• The interested party must submit the application for temporary posting and/or the extension thereof a minimum of 20 days in advance of the planned posting date. If this is not possible, the reason must be justified.
• The certificate of applicable legislation shall be delivered to the worker, to certify that the compulsory Social Security provisions of the State Party in which they work are not applicable to them.
• If the worker terminates their employment relationship or ceases to be self-employed or returns early, the Public Body, the employer or the worker shall notify the Social Security General Treasury, via the Social Security e-Office, through the service "Submission of other documents, applications and communications (Social Security General Treasury)"