Workers moving abroad
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 Spanish or Philippine employed and self-employed workers.
For employees who work for a Spanish company and are sent to work temporarily in the Philippines and for workers who are self-employed in Spain and temporarily move to the Philippines to work, the relevant transfer certificate should be applied for at the Provincial or Administrative Office of the Social Security Treasury General.
The company or self-employed worker must make the application using form TA.300 "Application for information on applicable Social Security legislation", alongside triplicate copies of form E/FIL.1(Cert.) "Certificate of applicable legislation".
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 Philippine Social Security contributions.
Period of authorisation
The maximum length of time for the transfer is five years for workers employed by another person and two years for self-employed workers.
- Travelling staff working for air and land transportation companies based in Spain, who work in both countries.
- Paid workers who work on board a ship flying the Philippine flag but who are paid by a company or person domiciled in Spain.
- Spanish workers who are resident in Spain and work for a mixed fishing company incorporated in the Philippines and on board a ship flying the Philippine flag.
- Spanish civil servants posted to the Philippines, excluding Diplomatic Mission and Consulate personnel.
- Persons sent on aid missions,
the General Sub-Directorate for Affiliation, Contributions and Management of the RED System will issue form E/FIL.1(Cert.) "Certificate of applicable legislation" for the entire duration of the transfer, at the request of the Public Body, company or worker. This form, filled out in triplicate, should be accompanied by application form TA-300 (one copy).
For displacements of:
- Spaniards who work in Spanish Diplomatic Missions or Consular Offices in the Philippines and
- personnel in the private and exclusive service of representatives of these Missions or Offices who are Spanish citizens
who opt for Spanish Social Security legislation, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Treasury General will issue form E/FIL.3, "Certificate of applicable legislation.-Right of option", for the entire duration of the transfer, at the request of the public Body or worker, who will submit triplicate copies of this form.
Applications for other exceptions are processed by the General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Social Security Treasury General.
The company or self-employed worker will make their application using form TA.300 "Application for information on applicable Social Security legislation".