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:

It applies to employees and self-employed workers, regardless of their nationality.

Initial Displacement

For employees who work for a Spanish company which sends them to work temporarily in Paraguay, and for workers who are self-employed in Spain and temporarily move to Paraguay to work, the corresponding transfer certificate should be applied for at a Provincial or Administrative Office of the Social Security Treasury General.

Application form

The company will lodge its application using form TA.300 "Request for information on applicable Social Security legislation" and they will remit triplicate copies of the ES/PA1 form: "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 Paraguayan Social Security contributions.

Period of authorisation

For both employees and self-employed workers, the maximum length of time for the transfer is twenty-four months.

Ordinary extension

If the displacement or transfer to that country has to continue for more than the initial two years, the employer or self-employed worker must apply, before the end of the authorised period, for an extension to remain under Spanish Social Security legislation from the General Sub-Directorate for Affiliation, Contribution and Management of the RED System of the Social Security Treasury General.

Application form

The extension application should be made using form TA.300 "Request for information on applicable Social Security legislation" alongside quadruplicate copies of form ES/PA2  “Application for extension of posting and other agreements”, to be sent to the competent Institution in Paraguay.

The issuance of this form by Paraguayan Social Security certifies that the worker continues to be subject to Spanish Social Security legislation during the period stated on the form and that they are thus exempt from the social security regulations in force in Paraguay.

Period of authorisation

The Agreement does not set a maximum period of time for extensions. 

Other Displacements

Provincial Directorates or Offices of the Social Security Treasury General.

These bodies may authorise displacements in relation to:

• Itinerant personnel of air transport companies who work in both countries. (Article 7.1 section 2 of the Agreement)
• Workers who are civil servants in Spain and are sent to Paraguay (Article 7.1 section 6 of the Agreement)

The authorisation will be issued on form ES/PA1, "Certificate of applicable legislation". The company must make the application through the form TA.300.

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

For displacements of:

• those who are sent on cooperation missions (Article 7.1 section 9 of the Agreement)

who are subject to Spanish Social Security legislation, the General Sub-Directorate for Affiliation, Contribution and Management of the RED System will issue the "Certificate of applicable legislation", ES/PA1, upon the request of the Public Employment Body.

For displacements of: (Article 7.1 sections 7 and 8 of the Agreement)

• Spanish administrative and technical personnel and service personnel of Diplomatic Missions and Consular Offices in Paraguay, or
• Spanish personnel in the private service of any of their members,

who opt for Spanish Social Security legislation, the General Sub-Directorate for Affiliation, Contribution and Management of the RED System will issue form ES/PA3 "Exercising the right to choose" for the full duration of their expatriation, upon the request of the Public Body or the worker.

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 Treasury General.

The company shall make the application using form TA.300 "Request for information on applicable Social Security legislation" alongside quadruplicate copies of form ES/PA2  “Application for extension of posting and other agreements”, to be sent to the Competent Institution in Paraguay.

The issuance of this form by Paraguayan social security certifies that the worker continues to be subject to Spanish social security legislation during the period stated on the form and that they are thus exempt from the social security regulations in force in Paraguay.