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 Brazil and for workers who are self-employed in Spain and temporarily move to Brazil to work, 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 or self-employed worker must make the application on form TA.200  "Application to remain under Spanish Social Security legislation - Initial transfers" and also form E/B.1 "Transfer certificate", 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 Brazilian Social Security contributions..

As well as this certificate, they must apply to the National Social Security Institute for a health care form for temporary stays.

Period of authorisation 

The maximum length of time for the transfer is three years for workers employed by another person and two years for self-employed workers.

Ordinary extension

If employees have to extend their stay in that country for more than the initial three 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 extension request must be made using form TA.202 "Application to remain under Spanish Social Security legislation in accordance with |art. 17 of EEC  Regulations 1408/71 and other extensions of Bilateral Agreements" together with four copies of the duly filled out form E/B-2 "Extension of expatriation", to be sent to the Competent Institution of the other country.

The later, after giving their consent, will return the forms to the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security, which will send two copies to the company that applied.

As well as this form, they must apply to the National Social Security Institute for a health care form for temporary stays.

Period of authorisation 

The maximum length of time for the extension is two years (only for salaried workers).

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.

The authorisation is issued on form E/B-1 "Certificate of applicable legislation". The company, together with this form filled out in triplicate, will attach the application |TA -200 "Application to remain under Spanish Social Security legislation - Initial expatriations".

General Sub-Directorate for Affiliation and Special Procedures.

Is the body with the power to authorise transfers for:

• Spaniards who work in Spanish Diplomatic Missions or Consular Offices in Brazil.
• Personnel in the private service of representatives of these Missions or Offices.

The General Sub-Directorate for Affiliation and Special Procedures will issue form E/B.3, "Exercising the right to choose" (certificate relating to the applicable legislation), upon the request of the Public Body or 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 or self-employed worker 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 Brazilian Social Security system has given its consent, the General Sub-Directorate for Affiliation and Special Procedures of the Treasury General of the Social Security will issue form E/B.1, certifying that the worker continues to be subject to Spanish Social Security legislation for the authorised period.

As well as this certificate, they must apply to the National Social Security Institute for a health care form for temporary stays.