If your company moves a worker to another country temporarily, you must notify the Social Security. This communication is made to be able to continue contributing in Spain during the trip, so that the worker remains covered by the Social Security in the event of an accident or illness.
When a company moves a worker to another country on a temporary basis, it must notify the Social Security. This communication is made to be able to continue contributing in Spain during the trip, so that the worker remains covered by the Social Security in the event of an accident or illness. Even if the trip lasts one day, the company must make the communication.
Travel to Countries of the European Union
If a worker is temporarily moved to a single country of the European Union, Switzerland, Iceland, Liechtenstein or Norway, contributions must continue in Spain if the following requirements are met:
- The duration of the displacement does not have to exceed 24 months.
- The worker must have previously been quoted in Spain (this requirement is understood to have been met if he had been contributing for a month in a Spanish company).
- The posted worker must not be sent to replace another person previously sent, unless between the sum of both displacements do not exceed 24 months.
If any of these requirements are not met, the contribution must be made in the destination country.
However, if the trip finally lasts more than 24 months,and is still temporary, you can request the General Treasury of the Social Security to maintain the contribution in Spain. If it loses its temporary nature, that is, the employee is going to stay to work in the country of destination, it will be necessary to take his leave from the Spanish Social Security.
The company must notify the Social Security of the displacement by means of the TA-300 form,issuing the Social Security form A1, being this document that the worker must carry in the country of destination (to prove that he contributes in the country of origin).
Travel to countries outside the European Union
With bilateral agreement
If there is a bilateral agreement between the two countries, the worker will contribute in accordance with the provisions of that regulatory agreement.
The displacement, as in the case of EU countries, must be communicated in the TA-300 form and also, a specific form for each country (on the Social Security website you will find the specific models for these countries).
No bilateral agreement
If the country of destination is not European and there is no agreement, the situation of the posted worker is considered assimilated to the high, and therefore, the obligation to contribute in Spain continues.
Unlike the previous cases, no time limits are foreseen,so you must contribute throughout the period of the trip.
It will be necessary to check if the country of destination obliges to contribute to its Social Security by the worker. If so, both the company and the worker must contribute in both countries.
In this case, the company notifies the Social Security of the displacement using the DP-90 model and will return a sealed copy. This model is not available on the Social Security website.
>> The Social Security has also enabled a section on its website to communicate the displacements. However, the Administration itself recommends carrying out the procedure on paper to speed up the management.
Furthermore, if the country of destination is European, it is advisable to notify the worker of the possibility of applying for the European Health Insurance Card (a procedure to be carried out by the worker himself).
If you have any questions about it, you can contact our advisors in any of our offices,so that we can help you solve it as soon as possible.