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 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 Uruguay, the corresponding transfer certificate should be applied for at a Provincial or Administrative Office of the General Treasury of the Social Security.

Application form

The company must make its application on form TA.200 "Application to remain under Spanish Social Security legislation - Initial expatriations" together with form EU-05 "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 Uruguayan Social Security contributions.

Period of authorisation 

The maximum length of time for the transfer is 24 months

Ordinary extension

If employees have to extend their stay in that country for more than the initial two 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 Regulation EEC  1408/71 and other extensions of Bilateral Agreements" together with form EU-06 "Application for Extension of Posting", filled out in four copies, to be sent to the country of employment.

Once this country has made the decision on point IV of the aforementioned form, they shall communicate the decision on this matter.

Period

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:

• Flight crews of air transport companies with their headquarters in Spain who work in the two countries.
• The crews of ships flying the Spanish flag.

Authorisation is issued using form EU-05, "Certificate of applicable legislation". The company must fill out this form in triplicate, together with form TA.200.

General Sub-Directorate for Affiliation and Special Procedures.

For the transfer of:

• Spanish civil servants sent to Uruguay, excluding the personnel of Diplomatic Missions and Consulates and
• Those sent on missions of cooperation.

The General Sub-Directorate for Affiliation and Special Procedures will issue, upon the request of the public body or worker, form EU-05 "Certificate of applicable legislation", for the full duration of their expatriation.

For the transfer of:

• Spaniards who work in Spanish Diplomatic Missions or Consular Offices in Uruguay
• Personnel in the private service of the former, who are Spanish and opt for Spanish Social Security legislation.

The General Sub-Directorate for Affiliation and Special Procedures of the Treasury General will issue, upon the request of the public body or worker, certificate EU-07  "Certificate of applicable legislation.-Right to choose", for the full duration of the expatriation and it must be signed by the worker.

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 on form TA.202 "Application to remain under Spanish Social Security legislation under the terms of |Art.17 of EEC Regulation 1408/71 and other extensions of Bilateral Agreements".

Once the Uruguian Social Security System gives its consent, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form EU-06 "Certificate of applicable legislation.-Extension", certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.