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Displaced Workers

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 is applicable to workers of any nationality.

Initial Displacement

For workers employed by another person who are employed by a Spanish company and who are posted by that company to work temporarily in Moldova, and for employees who are self-employed in Spain and who move temporarily to work in Moldova, an application shall be made to the Social Security General Treasury for the issue of the corresponding certificate of posting.

Application form

The company or the self-employed worker shall submit, via the Social Security E-Office, the application for "Posted workers. Form TA.300”.

If applicable, the authorised office of the Social Security General Treasury will issue form ES/MD to certify that the worker continues to be subject to Spanish social security legislation during his/her posting in Moldova for the period indicated therein, and is therefore exempt from paying social security contributions in that country.

Period of authorisation

The maximum period of posting is five yearsfor both workers employed by another person and self-employed workers.
This maximum period may be requested at one time or in successive periods, depending on the initially planned duration of the posting.

Ordinary extension

If workers employed by another person or self-employed workers have to extend their stay in Moldova beyond the five years initially foreseen, the employer or self-employed person must apply to the Social Security General Treasury for an extension of the Spanish Social Security legislation, sufficiently in advance of the end of the last authorised period.

Application form

The application for extension must be made by the company or the self-employed worker, through the Social Security E-Office, by means of the application for "Posted workers. Form TA.300", preferably within the six months prior to the end of the five-year period mentioned in the previous paragraph.
The authorised office of the Social Security General Treasury shall contact the authorised institution in Moldova to request its agreement to the extension. If granted, form ES/MD will be issued to certify that the worker continues to be subject to Spanish social security legislation during their posting in Moldova for the period indicated therein, and is therefore exempt from paying social security contributions in that country.

Period of authorisation

The maximum duration of the extension is two yearsfor both workers employed by another person and self-employed workers.
This maximum period may be requested at one time or in successive periods, depending on the initially planned duration of the posting.

Other Displacements

The TGSS will be the competent body for authorising travel relating to:

  • Travelling personnel of air and land transport companies based in Spain, who carry out their activity in both countries.
  • Salaried workers who are resident in Spain and work on board a vessel flying the flag of Moldova, but are paid by a company or person domiciled in Spain.
  • Spanish workers residing in Spain who work in a joint fishing enterprise incorporated in Moldova and on a vessel flying the Moldovan flag.
  • Spanish civil servants posted to Moldova, excluding members of staff of diplomatic and consular missions.
  • The staff of Diplomatic Missions and Consular Posts and their private servants shall be governed by the provisions of the Vienna Conventions of 1961 and 1963.
  • Administrative and technical staff and members of the service of the Diplomatic Missions or Consular Posts of Spain in Moldova, provided that they are Spanish nationals or have been subject to Spanish legislation and are not civil servants. As well as the personnel in the private service of the members of the aforementioned Missions or Offices, provided that they have Spanish nationality or have been subject to Spanish legislation and are not civil servants, and have exercised the right to option.
  • Persons sent on cooperation missions.
  • Personnel employed by the Spanish public administration, other than Diplomatic Missions or Consular Posts, to provide services in the territory of Moldova, provided that they have Spanish nationality or have been subject to Spanish legislation, and have exercised the right of option.
  • Persons sent on cooperation missions.

The application must be submitted through the Social Security E-Office, using the option "Displaced Workers. TA 300", specifying the specific situation in which the person finds themself and, in the last three cases, whether they have exercised the right to option for the Spanish Social Security legislation within three months of the entry into force of the Convention on 01/06/2024 or, in each case, from the start of work in the territory of Moldova.
The ES/MD form issued, if applicable, by the Social Security General Treasury will certify that the worker is subject to the Spanish Social Security legislation for the entire period of their intended activity in Moldova, and is therefore exempt from paying social security contributions in Moldova.

Other exceptions

Applications for other exemptions are processed by the Social Security General Treasury.

The company or the self-employed worker shall submit, via the Social Security E-Office, the application for "Displaced Workers. TA 300".
The competent office of the Social Security General Treasury shall contact the authorised institution in Moldova to request its agreement. If granted, form ES/MD shall be issued to certify that the worker continues to be subject to Spanish social security legislation during the period concerned.

Processing office

The processing of applications and, where appropriate, the issuing of the ES/ED form, to certify the posting of a worker to Moldova under the Bilateral Agreement between Spain and Moldova, is assigned to the Specialised Functional Unit 09, based in the Provincial Directorate of Bizkaia.

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