The rules contained in Title II "Determination of applicable legislation" of Regulation 883/04" apply to the following workers:

• From 01/05/2010 to EU national workers moving to EU countries.
• From 01/01/2011 to workers, whatever their nationality, moving to EU countries other than the United Kingdom and Denmark.
• Since 01/04/2012 for EU and Swiss workers moving to Switzerland.
• Since 01/06/2012 to workers who are nationals of the European Union and the European Economic Area and who move to these countries (Iceland, Liechtenstein and Norway).
• From 01/07/2013 to workers, whatever their nationality, moving to Croatia.

Posted workers. General rules. Article 11 of Regulation 883/04.

1. Persons to whom the Regulation applies shall be subject to the law of a single Member State.
2. Persons who receive a cash benefit in respect of or as a consequence of their activity as an employed or self-employed person shall be treated as if they were engaged in such activity.
3. Subject to the particular rules:
   1. a person pursuing an activity as an employed or self-employed person in a Member State shall be subject to the legislation of that Member State;
   2. officials shall be subject to the law of the Member State to which the administration to which they are assigned is subject;
4. An activity as an employed or self-employed person normally carried out on board a vessel at sea flying the flag of a Member State shall be regarded as an activity carried out in that Member State. Nevertheless, a person who carries out an activity as an employee on board a ship that flies the flag of a member State and receives remuneration for this activity from a company or person that has their place of business or registered office in another member State, shall be subject to the legislation of this latter Member State, as long as they reside in that Country. The company or person who pays the remuneration shall be considered to be an employer for the purposes of said legislation.
5. The activity of a flight crew member or cabin crew member in connection with the provision of air transport services for passengers or cargo shall be considered as an activity performed in the Member State in which the 'base' is located (the concept of 'base' means a place assigned by the operator to each crew member, where the crew member normally begins and ends one or more periods of activity and where, under normal conditions, the operator is not responsible for the crew member's accommodation).

Posted workers. Particular rules

OPERATION IN A SINGLE MEMBER STATE - Articles 12(1) and 12(2) of Regulation 883/04 and Article 14 of Regulation 987/09.

1. A person who pursues an activity as an employed person in a Member State on behalf of an employer who normally carries out their activities there and who is sent by that employer to perform work on their behalf in another Member State shall remain subject to the legislation of the first Member State, provided that the foreseeable duration of such work does not exceed 24 months and that such person is not sent to replace another person who has been sent.

   The expression "normally carrying on business there" refers to a company which normally carries on substantial activities, other than purely internal management, in the Member State of establishment, taking into account all the criteria characterising the activities carried on by the company.  In other words, one criterion to be taken into account will be that the company remains with workers carrying out the company's own activity in the State of establishment, in addition to workers who are posted in other countries.

2. A person who normally pursues an activity as a self-employed person in one Member State and who is going to pursue a similar activity in another Member State shall remain subject to the legislation of the first Member State, provided that the foreseeable duration of that activity does not exceed 24 months. The expression "normally pursuing an activity as a self-employed person" refers to a person who habitually carries out substantial activities in the territory of the Member State in which they are established. In particular, the person must have been active for some time before the posting date. A minimum period of two months of self-employment in the country of establishment is required.
   

   The "similar activity" term refers to the actual nature of the activity and not to the classification as employed or self-employed activity attributed in the other Member State.

PURSUITING ACTIVITIES IN TWO OR MORE  MEMBER STATES - Articles 13(1) and 13(2) of Regulation 883/04 and Article 14 of Regulation 987/09.

1. A person who normally pursues an activity as an employed person in two or more Member States shall be subject to:
   1. the legislation of the Member State of residence, if they carry out a substantial part of its activity in that Member State, or
   2. if they do not exercise a substantial part of their activity in the Member State of residence:
      1. the legislation of the Member State in which the company or employer has its registered office or place of business, where the person is employed by only one company or employer, or
      2. the legislation of the Member State in which the companies or employers have their place of business or registered office where the person is employed by two or more companies or employers having their registered office or place of business in only one Member State, or
      3. the legislation of the Member State, other than the Member State of residence, in which the company or employer has its registered office or place of business, when the person is employed by two or more companies or employers which have their registered offices or places of business in two Member States, one of which is the Member State of residence, or
      4. the legislation of the Member State of residence, where the person is employed by two or more companies or employers, at least two of which have their registered office or place of business in different Member States other than the Member State of residence.

   The term "person normally exercising an activity as an employed person in two or more Member States" refers to a person who:   a) while maintaining an activity in one Member State, simultaneously pursues a second activity in one or more other Member States, irrespective of the duration and nature of that second activity. b) continuously pursues alternating activities in two or more Member States, irrespective of the frequency or regularity of the alternation.

2. A person who normally pursues an activity as a self-employed person in two or more Member States shall be subject to:
   1. the legislation of the Member State of residence, if they carry out a substantial part of its activity in that Member State, or
   2. the law of the Member State in which the centre of interest of its activities is situated, if they are not resident in one of the Member States in which they carry on a substantial part of its activities. The centre of interest shall be determined on the basis of the place where the fixed and permanent office of the activities of the person concerned is located, the habitual nature or duration of the activities pursued or the number of services rendered.

      The term "person normally pursuing an activity as a self-employed person in two or more Member States" means, in particular, a person who simultaneously or alternately pursues one or more different activities as a self-employed person, irrespective of their nature, in two or more Member States.

      With regard to points (1) and (2), a worker shall be deemed to pursue "a substantial part of their activity" as an employed or self-employed person in a Member State if they pursue a quantitatively significant part of all their activities as an employed or self-employed person in that Member State, but not necessarily the greater part of those activities. Account shall be taken of working time or remuneration in the case of employed persons, or turnover, working time, number of services rendered or income in the case of self-employed persons. A percentage below 25% for the above criteria implies that a substantial part of the activity is not carried out in the Member State concerned.

3. When a person pursues an activity as an employed person in two or more Member States on behalf of an employer established outside the territory of the Union and resides in a Member State without pursuing a substantial activity there, they shall be subject to the legislation of the Member State of residence.

4. A person who normally pursues an activity as an employed person and an activity as a self-employed person in different Member States shall be subject to the legislation of the Member State in which they pursue an activity as an employed person or, if they pursue such an activity in two or more Member States, to the legislation determined according to point (1).

5. A person employed as a civil servant in one Member State and pursuing an activity as an employed and/or self-employed person in one or more other Member States shall be subject to the legislation of the Member State to which the administration employing them is subject.

The persons referred to in the preceding paragraphs shall be treated, for the purposes of the legislation determined in accordance with these provisions, as if they pursued all their activities as employed or self-employed persons and received all their income in the Member State concerned.

AUXILIARY AGENTS OF THE EUROPEAN COMMUNITIES - Article 15 of Regulation 883/04 and Article 17 of Regulation 987/09.

Auxiliary staff of the European Communities may choose between the application of the legislation of the Member State in which they are employed and the application of the legislation of the Member State to which they were last subject or of the Member State of which they are nationals.

EXCEPTIONS TO ARTICLES 11 TO 15.- Article 16 of Regulation 883/04 and Article 18 of Regulation 987/09.

Two or more Member States, the competent authorities of such Member States or bodies designated by those authorities may, by common agreement, provide for exceptions from Articles 11 to 15 for the benefit of certain persons or categories of persons.

Travel arrangements

As a general rule, the application for a posting must be made prior to the date on which the posting is to begin.

In all cases, the application shall be made using form TA.300. "Application for information on applicable social security legislation ".

The Competent Body shall issue, where appropriate, the "Certificate of Applicable Legislation" form A1.

• Article 11.3.b.  Civil servants in the General Scheme of the Spanish Social Security System.

Officials who go to  on secondment to carry out their duties in another Member State shall continue to be subject to Spanish social security.  In the case of journeys to attend conferences, courses or meetings, Form A.1 need not be completed.

• Competence: Provincial Directorates and Administrations of the Social Security.
   
• Article 11.4. Workers belonging to the Special Scheme for the Sea.
  • The company that hires the worker must be Spanish or have its headquarters in Spain, regardless of the flag the vessel flies.
  • Competence: Provincial Directorates and Social Security Administrations.
     
• Article 12.1. Workers who are employed in a single country.
   
  Requirements to be met by the Spanish company or worker:
  • The worker must have been registered with the Spanish Social Security for at least one month prior to the posting, in any scheme.
  • Maintenance of the employment contract, i.e. there must be no other contract with the foreign company.
  • The company must continue to carry out normally substantial activities in Spain.
  • Competence: Provincial Directorates and Social Security Administrations
  
  
• Article 12.2. Workers who are self-employed in a single country.
   
  Requirements to be met by the self-employed worker:
  • Spanish Social Security record as self-employed worker for at least two months.
  • Maintenance of the facilities in Spain to enable it to continue its activity on its return.
  • Competence: Provincial Directorates and Social Security Administrations.

In the case of Articles 12.1 and 12.2 the maximum period to be recorded shall not exceed 24 months. If it is foreseen from the outset that the posting will exceed 24 months, this posting must be processed at the Central Services of the Social Security General Treasury, in application of article 16 of Regulation 883/04 and using form TA300.

Likewise, regardless of the period of posting, if the worker has a contract with the destination company, the application must be made to the Central Services of the Social Security General Treasury, in application of article 16 of Regulation 883/04 and using form TA300.

When Spanish Social Security legislation is applicable and all or part of the salary is paid by the company in the country of employment, the total salary received by the worker will be taken into account for the calculation of the contribution basis.

• Article 13.1. Workers who are normally employed in more than one country. Although there is no time limit for this posting,  it will be authorised for successive periods of 12 months.
  • A worker is subject to Spanish legislation if they have their habitual residence in Spain and carries out a substantial part of their activity in our country.
  • If the worker does not carry out a substantial part of their activity in the country where they reside, Spanish legislation applies:
    • If they work only for one or more companies based in Spain.
    • If they do not have your residence in Spain but they work for one or more companies based in Spain and also for one or other companies based in their country of residence.
    • If they reside in Spain and are employed by two or more companies, and at least two of them are based in different Member States other than the one in which they are resident.

  Examples of activities to which this article can be applied:

  • To international couriers.
  • To artists when they go on tour in different EU countries.
  • To bullfighters resident in Spain, when they are contracted by Spanish or foreign employers to perform bullfights in other EU countries.
  • Athletes participating in sports competitions held in member countries.
  • Workers attending congresses, conventions and trade fairs.
  • To tour guides.
  • Competence: Provincial Directorates and Social Security Administrations.
    
• Article 13.2. Workers who are normally self-employed in more than one country. Although there is no time limit for this posting, it will be authorised for successive periods of 12 months.
  • The worker must have their permanent residence in Spain and carry out a significant part of their activity in our country.
  • If they are not a resident in Spain, Spanish law applies to them if they have the centre of interest of their activities in Spain.
  • Carrying out the same activity in Spain and one or more other Member States involving constant travel to those countries.
  • Competence: Provincial Directorates and Social Security Administrations.

• Article 13.3. Workers who are employed and self-employed in different countries.
  • If the worker is employed in Spain and self-employed in another country, they are subject to Spanish social security legislation, and for the self-employed activity they must pay contributions to the Spanish social security system.
  • Competence: Central Services of the Social Security General Treasury.

• Article 13.4. A person employed as a civil servant in one Member State and at the same time pursuing an activity as an employed or self-employed person in another Member State.
  • If they are considered a civil servant in Spain, they are subject to Spanish social security.
  • Competence: Central Services of the Social Security General Treasury.

• Article 15.  Contract staff of the European Communities may choose between the application of the law of the Member State in which they are employed and the application of the law of the Member State to which they were last subject or of the Member State of which they are nationals.
  • Competence: Central Services of the Social Security General Treasury.
    
    
• Article 16. Exceptions to Articles 11 to 15. Two or more Member States, the competent authorities of those States or designated bodies may establish exceptions to Articles 11 to 15.
  • Although there is no legally established time limit, as a general rule the maximum period of posting cannot exceed five years, taking into account the period authorised in the initial posting and previous extensions, if any.
  • In the event that it is necessary to extend the posting for up to one more year, in order to send the application the company must attach to the TA.300 form a written statement justifying the reasons for the need to stay in that country.
  • If the trip is to France, the CLEISS Formmust be attached completed in its entirety as well as the travel contract or agreement.
  • If the trip is to Romania, it will be necessary to attach a written document detailing the activity carried out in that country.
  • Competence: Central Services of the Social Security General Treasury.