The notification of situations assimilated to registration, provided for in this regulation, shall be carried out through the procedure established by the Social Security General Treasury, within the following deadlines and effects:

1. Posting of workers to a country where no international instrument is applicable or where an international instrument is applicable but the workers do not fall within its subjective scope (Art. 4).
   
   In the situations foreseen in sections a) and b) of article 3; the company must inform of the worker's posting prior to the start, and in the terms and with the effects foreseen for applications for registration in articles 32, 35 and 38 of the General Regulations on company registration and affiliation, registrations, deregistrations and variations of workers' data in the Social Security, approved by Royal Decree 84/1996, of 26 January.
2. Posting of workers to a country where an international instrument on the coordination of Social Security systems is applicable (Art. 5): 
   
   In the situations of art. 3.c); the company, after agreement with the worker, shall inform of the posting in the following terms:

1. 1. If the application is made before the end of the maximum period laid down in the international instrument, or until the last day of the month following its expiry, it shall take effect from the day following its expiry.
   2. If an extension has been requested, and the destination country replies by refusing this extension, the worker will be discharged from the starting date of the unauthorised period; unless the company, after agreement with the worker, requests the assimilated situation as a maximum period on the last day of the month following the discharge, and this situation will apply from the date of the end of the maximum authorised period.
   3. If the application is made after the above deadlines, it shall take effect only from the presentation date of the application.

In the situations defined in Article 3.d), the company, with the prior agreement of the worker, may request the Social Security General Treasury that the worker continue to be subject to Spanish Social Security legislation, in a situation assimilated to that of being registered in the Social Security scheme in which they were included, under the terms provided for in Article 7 and with the effects indicated in sections a) and c) above.

Finally, Article 8 of the Order regulates the information that must be communicated by companies to the Social Security General Treasury:

a) Date of the start of the posting in the cases referred to in Article 3(a), (b) and (d).
b) Country in which the posted worker is located.
c) Planned date, if applicable, for the end of the posting, indicating whether or not the worker will continue to provide services in Spain.

In the cases of sections c) and d) of Article 3, of voluntary affiliation to the Spanish Social Security system, the workers and the companies must formalise in writing, jointly and on the official form established by the Social Security Treasury, the agreement for affiliation to the Spanish Social Security system, regardless of the obligatory application, likewise, of the legislation in this area of the country in which they are posted.

Your communication will be made through the RED System, by means of an additional situation.
For the purposes of complying with Order ISM/835/2023 on the consideration of situations assimilated to registration in the Social Security System of workers posted abroad by companies that carry out their activity in Spanish territory, the following SAA will soon be enabled:

• SAA 150: POSTED WORKER NOT INTERNATIONAL INST. / POSTED NOT I.I. Case referred to in art. 3.a.
• SAA 151: POSTED WORKER NOT SUBJ. INT. INSTR. AREA. / POSTED NOT SUBJ. I.I AREA. Case referred to in art. 3.b.
• SAA 152: POSTED WORKER MAX. PERIOD EXPIRY / POST. MAX. PER. EXPIR. The case referred to in Art. 3.c, when the maximum period of the applicable international instrument has been exhausted.
• SAA 153: POSTED WORKER EXTENSION DENIED / POST. EXTENSION / DENIED The case referred to in Art. 3.c, when the extension requested under the applicable international instrument has been refused.
• SAA 154: POSTED WORKER INT. INSTR. NOT POSTED / POSTED I.I. NON POSTED Case referred to in art. 3.d.
  

The date on which the above-mentioned OAS will be operational will be announced shortly.

The protective action established for the cases defined in Article 3, points a) and b) (Article 10.1), of a situation assimilated to inscription, will include benefits for temporary disability due to common or professional contingencies, birth and care of a child, co-responsible care of an infant, risk during pregnancy, risk during breastfeeding and care of children affected by cancer or another serious illness, as well as contributory pensions for permanent disability and death and survival due to common or professional contingencies and the contributory retirement pension, with the extension and scope provided for in the regulations applicable to the Social Security scheme in which they are included.

The protective action foreseen for the cases defined in Article 3, points c) and d) (Article 10.2), will include the contributory pensions for permanent disability and death and survival derived from common contingencies and the contributory retirement pension, with the extension and scope foreseen in the regulations applicable to the Social Security scheme in which they were included.

The new rule enters into force on 1 November 2023, after which date the OM of 27 January 1982 will cease to apply.

A transitional regime of 6 months after the entry into force of the Order is established:

1. Companies that have workers posted abroad who, on the date of entry into force of this order, are in the situation referred to in paragraph b) of article 3 must notify the Social Security General Treasury of the said posting, within six months of the entry into force of this order, in the same terms and with the effects provided for applications for registration in articles 32, 35 and 38 of the General Regulations on company registration and affiliation, registrations, deregistrations and variations of data on workers in the Social Security system.
2. Companies that have workers posted abroad who, on the date of entry into force of this Order, are in any of the situations referred to in paragraphs c) and d) of Article 3 may, with the prior agreement of the persons concerned, request their voluntary affiliation to the Spanish Social Security, in accordance with the provisions of Articles 7, 8 and 9, within six months of the entry into force of this Order. The Order shall not give rise to duties for periods prior to its entry into force.
   

On 22 July, Order ISM/835/2023 of 20 July was published in the BOE (Official State Gazette), regulating the situation assimilated to that of registration in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory. This new order replaces the previous regulation of 1982.

The Order defines posted workers as workers employed in Spain by a company that carries out its activities in Spanish territory and are sent to another country in order to carry out salaried work on behalf of that company.

This Order establishes as a novelty the possibility of voluntary application to workers posted to countries with an international instrument for the coordination of National Security systems, who, once the maximum period of posting foreseen in the international instrument has ended, are obliged (according to the regulations of the destination country) to temporarily disassociate themselves from Spanish Social Security and pay contributions in the destination country.
It is applicable to workers of any nationality.

Assumptions of situation assimilated to inscription

Four assumptions of situation assimilated to that of registration in the Social Security scheme for posted workers employed by another person are established (Art. 3):

1. Posting to a country without an applicable international instrument for the coordination of Social Security systems.
2. Posting to a country with an applicable international instrument, but not involving workers with a nationality other than that of the parties.
3. Posting to a country with an applicable international instrument that allows the application of the Social Security legislation of the country of origin during the posting, once the maximum period foreseen in the international instrument has expired.
4. Posting to a country with an applicable international instrument that does not provide for the posting of workers by companies to the territory of the other party.

The situations assimilated to registration indicated above will be maintained exclusively during the period of posting that originates in the contract formalised in Spain, even if the worker changes their destination country, provided that the conditions established in articles 3.a), 3.b), or 3.d) of the regulation are met in the latter country and the Social Security General Treasury is notified in due time.

Any new hiring outside Spain will entail the extinction of the situation assimilated to that of registration, except for the exceptions provided for in the Order.