|art.In general, displaced workers are subject to Social Security legislation in 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 all workers regardless of their nationality.

Initial Displacement

Workers employed by another person working at a Spanish company and temporarily displaced by the company to work in Korea and self-employed workers who temporarily work in Korea, must request the Provincial Directorate of the Treasury General of the Social Security or its Office to issue form ES/KR.01 "Certificate of applicable legislation".

Form to process

The company will make their application using form TA.300  "Application for information on applicable Social Security legislation". The relevant Provincial Directorate will issue form ES/KR.01. The form certifies that the worker is still subject to Spanish Social Security legislation during their displacement in the country, and is therefore exempt from Korean Social Security contributions.

Period of authorisation

The maximum duration of the displacement is sixty months. The period up to completing these sixty months is considered the initial displacement.

When there is an interruption of more than two months and also when there is a change of company in Korea, this is considered a new displacement. In this case, a new sixty month period is calculated.

Ordinary extension

If workers employed by another person or self-employed workers must extend their stay in the country beyond the initial sixty months originally planned, the employer or self-employed worker must apply well in advance of the termination of the authorised period for an extension to maintain Spanish Social Security legislation from the Subdirectorate General for Affiliation, Contribution and Management of the RED System of the Treasury General of the Social Security.

Form to process

The application for extension must be made using form TA.300  "Application for information on applicable Social Security legislation".

When the relevant Korean institutions authorise maintaining Spanish Social Security legislation, form  ES/KR.01 will be issued to accredit this situation.

Period of authorisation

The Agreement does not determine the maximum period to be processed.

Other displacements

Displacements of:

• Employed workers on board seagoing vessels or aircraft
• Civil Servants
• Non-official personnel working for the Spanish Public Administration
• Personnel employed at Diplomatic Missions or Consular Offices

are processed at the Subdirectorate General for Affiliation, Contribution and Management of the RED System of the Treasury General of the Social Security.

The application will be made using form TA.300 and said Subdirectorate General will issue form  ES/KR.01.

Other exceptions

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

The company or self-employed worker will make their application using form TA.300 "Application for information on applicable Social Security legislation".

Given the authorisation of the Korean Institutions, form ES/KR.1 will be issued and sent to the applicant the accredit the displacement.