As a general rule, expatriated workers are subject to the Social Security legislation of the country where they are working.  However, if this is a temporary transfer, they can remain under Spanish legislation in accordance with the terms and conditions set out below.

It is applicable to workers of any nationality.

Initial move

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

Self-employed workers cannot invoke this section to remain under Spanish Social Security legislation for their transfers to Canada. However, they can make an application under the terms of the section "Other Exceptions".

Application form

The company must make the application using form TA.200   "Application to remain under Spanish Social Security legislation - Initial expatriations" together with form E/CDN-3  "Certificate of applicable legislation", filled out in triplicate.

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 Canadian Social Security contributions.

Period of authorisation 

The maximum length of time for the transfer is five years (length of time set in Article 3 of the Protocol of 19 October 1995, published in the Official Gazette on 8 February 1997).

Ordinary extension

If employees have to extend their stay in that country for more than the five initial five years, the employer must apply to the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security for an extension to remain under Spanish Social Security legislation. This must be done far enough in advance before the end of the authorised period.

Application form

The application for an extension must be made on form TA.202   "Application to remain under Spanish Social Security legislation in accordance with |art. 17 of the EEC  Regulation 1408/71 and other extensions of Bilateral Agreements".

Once the Canadian Social Security system has given its consent, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form E/CDN.3, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

Period of authorisation 

There is no maximum length of time for the extension.

Other transfers

The Provincial or Administrative Offices of the Social Security Treasury General.

Are the bodies with the power to authorise transfers for:

• Crew members of ships flying the Spanish flag.

The authorisation is issued on form E/CDN-3 "Certificate of applicable legislation". The company must fill out this form in triplicate, together with the |TA 200 form "Application to remain under Spanish Social Security legislation - Initial expatriations".

General Sub-Directorate for Affiliation and Special Procedures.

Is the body with the power to authorise transfers for Spaniards who work for the Spanish government in Canada and are subject to Spanish law.

The authorisation is issued on form E/CDN-3, "Certificate of applicable legislation".

Other exceptions

Applications for other exceptions are processed by the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security.

The application for an extension must be made by the company or self-employed worker using form TA.202  "Application to remain under Spanish Social Security legislation in accordance with the terms of art.17 of EEC Regulations 1408/71 and other extensions of Bilateral Agreements".

Once the Canadian Social Security system has given its consent, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form E/CDN.3, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.