As a general rule, workers who move abroad 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 under the terms and requirements given below:
It is applicable to all workers, irrespective of their nationality.
For employed workers who work for a Spanish company and are posted by this company to work temporarily in Japan and for self-employed workers who temporarily carry out their work in Japan, the issuance of form ES/JP.07 "Certificate of applicable legislation" should be requested at a Provincial Directoriate or Administrative Office of the General Treasury of the Social Security.
The company will make its application using form TA.200 "Application to remain under Spanish Social Security legislation".- The corresponding Provincial Directorate or Administrative Office will issue form ES/JP.07 certifying that the worker continues to be subject to Spanish Social Security during their stay in that country, and as a result they are exempt from making contributions to the Japanese Social Security.
The company or self-employed worker does not need to fill out form ES/JP.07, as this certificate is automatically generated at the relevant offices.
Period of authorisation
The maximum length of time for the posting is five years. This is deemed an intial posting until this five-year period is complete.
It is deemed to be a new posting when there is an interruption of two months or longer and also when there is a change to the company in Japan. In this event, a new five-year period will start to be counted.
If employed or self-employed workers have to extend their stay in that country for more than the initial five years, the employer or self-employed worker must apply to the General Sub-Directorate for Affiliation and Special Procedures of the General Treasury of the Social Security for an extension to remain under Spanish Social Security legislation. This must be done far enough in advance of the end of the authorised period.
The application for an extension must be made 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".
If the competent Japanese institutions agree to the person remaining under Spanish Social Security legislation they will issue form ES/JP-07 to certify that this is the case.
Period of authorisation
The Agreement does not set a maximum period of time for processing.
For postings of:
- Wage-earning workers on board sea vessels or aircraft
- Civil servants
are processed at the General Sub-Directorate for Affiliation and Special Procedures of the General Treasury of the Social Security.
The application must be made on form TA.200 and the aforementioned General Subdirectorate will issue form ES/JP.07
The provisions of the Vienna Convention on Diplomatic Relations of 18 April 1961 and the Vienna Convention on Consular Relations of 24 April 1963 are applicable to members of diplomatic and consular missions.
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 Japanese institutions have given their consent, form ES/JP.07 will be issued and sent to the applicant to certify their posting situation.