Workers moving abroad

As a general rule, posted workers 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:

Applies to Spanish or Moroccan workers.

Initial Posting

For Spanish company workers employed by another person and who are posted by that company to work temporarily in Morocco, an application must be made to the Provincial Directorate of the Social Security General Treasury or its Administration for the corresponding posting certificate to be issued.

Self-employed persons are not eligible for the provisions of this paragraph, so that when they travel to Morocco they can maintain Spanish social security legislation. However, they may apply in accordance with the provisions of the "Other exceptions" section.

Application form

The company shall make its request using Form TA.300  "Request for information on applicable social security legislation" and shall attach form EM-10 "Certificate of posting", completed 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 their stay in that country and therefore be exempt from Moroccan Social Security contributions.

Period of authorisation

The maximum duration of the posting is three years.

Other Displacements

Provincial Directorates or Offices of the Social Security Treasury General.

These bodies may authorise displacements in relation to:

• Travelling personnel of air carriers based in Spain.
• Crew members of vessels flying the Spanish flag.

The authorisation shall be issued on form EM-10 , "Certificate of posting". The company, together with this form, completed in triplicate, shall enclose the application form TA -300 .

General Sub-Directorate for Affiliation, Contribution and Management of the RED system.

The General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the General Treasury is the competent body to authorise postings for Spaniards who choose to be subject to Spanish Social Security legislation when they carry out their activity in the service:

• Of a Spanish diplomatic or consular mission in Morocco, or
• For an official of the same

The official body or the person concerned shall make the application using Form TA.300 accompanied by form EM-1 , "Exercise of the right of option", in triplicate.

For other postings whose processing is not reflected in the Administrative Agreement, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System shall issue form EM.10.

The application shall be made using Form TA.300.

Other Exceptions

Applications for other exceptions will be processed by the General Sub-Directorate for Affiliation, Contribution and Management of the RED System of the Social Security General Treasury.

The company or self-employed person shall make their request using Form TA.300 "Request for information on the applicable Social Security legislation".

In the case of an extension of more than three years' posting of an employee, the company shall accompany the application with a:

• Copy of form EM-10 of the initial posting.
• Copy of the employment contract.
• Detailed explanation of the worker's duties in Morocco justifying the need for the extension.

Once the Moroccan Social Security has given its approval, the General Sub-Directorate for Affiliation, Contributions and Management of the RED System of the Social Security General Treasury will issue form EM-10, which certifies that the worker continues to be subject to Spanish Social Security during the period for which authorisation has been granted.