Posted workers: Social Security
Content
As an employer, when do I have to inform the Social Security authorities about posting an employee to another EU country (*)?
If you are going to post one of your workers to an EU country
, you are obliged to notify the Member State where the worker is registered with the Social Security system, whenever possible, each cross-border work activity (including those considered as professional postings) and ask the Social Security authority of that country to issue the A1 Certificate or ‘Applicable legislation certificate’. If the worker is registered with the Social Security system in Spain, you must notify this to the Social Security General Fund (TGSS).
This is applicable to all economic activities, even if their duration is short.
The TGSS is responsible for determining the Social Security legislation that applies to a person who resides in Spain and normally carries out their activities in two or more EU member states/EEA/Switzerland.
You can access the list of liaison offices in other countries for posted workers at the following link .
(*) also to the United Kingdom (including Gibraltar), Switzerland, and the European Economic Area (EEA) countries: Iceland, Liechtenstein and Norway.
What Social Security formalities are required if I wish to post an employee abroad, what documents do I need, and what do I do?
You should ask the Social Security to determine the applicable legislation. Steps:
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Through the RED Service, under ONLINE REGISTRATION AND AFFILIATION, a new service has been created for RED users called POSTED WORKERS.
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On the Public Service website under Posted Workers. TA 300, you can make the application online and manage your application online through online registration. For this purpose, you must have an electronic ID. Employees can also submit this application.
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Once it has been processed, you will receive an ‘acknowledgement of receipt’ in PDF format.
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If the information and documentation furnished are correct, the TGSS will issue the document A1 and make it available to the company requesting it for consultation and printing purposes on the Website.
The A1 certificate issued by the TGSS accredits that the worker is subject to the Spanish Social Security legislation and therefore you should not pay their contributions in the destination country.
What is the duration of the Social Security cover in the country of origin with respect to the posted worker?
If the foreseen duration of the work in the destination member state is less than 24 months, the duration of the certificate issued by the TGSS (A1 Form) will be no more than 24 months, depending on the term of the employment contract signed with the worker:
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For workers with indefinite employment contracts the certificate will be valid for a maximum of 24 months.
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For other workers, it will continue to be valid until the end of the employment contract.
What if I expect the posting to last for more than 24 months?
If the posting lasts for more than 2 years or it is expected from the start to last longer (maximum of 5 years), the worker may:
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Change to the Social Security system of the country to which they were posted, or
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Apply for continuing coverage in the country of origin. The A1 form, or revised version thereof, will be granted if the administrations of both countries (of origin and of destination) reach an agreement that also suits the employee, with the exception of the United Kingdom (including Gibraltar), where only postings of a maximum period of 24 months are allowed.
What other formalities are recommended in the case of posting an employed worker?
Apart from the above certificate, you should bear in mind that the worker must have a valid European Health Insurance Card to be able to receive healthcare assistance in the country in which they are located.
Can a national of a third country be posted to a member state?
If a third country national resides and works legally in an EU Member State, the employer may post that worker to another Member State under the same conditions as an EU citizen, except in the case of Denmark.
Within the scope of Social Security coordination, third country nationals are covered by Regulation (EU) No 1231/2010 , provided they are legal residents (they reside and work legally) in a Member State and are in a situation that is not limited, to all intents and purposes, to just one Member State, for which reason they can be considered as posted workers.
On the other hand, for workers posted to Switzerland the above criteria only apply to EU and Swiss nationals. In relation to workers posted to EEA countries, they only apply to EU and EEA nationals (Iceland, Liechtenstein and Norway).
I have to work for a few months in a European country as a self-employed person. What are the formalities for this?
If you want to maintain the Social Security cover in the country where you normally work, you can apply for a temporary posting. This procedure allows you to carry out your economic activity in another EU country, as long as the activity to be carried out in that country is similar to the one carried out in the country of origin.
In this case, and before the posting starts, you must apply for:
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The Certificate of applicable legislation or A1 form. In Spain, it is issued by the Social Security General Treasury (TGSS) and can be issued through the RED System if you are a RED user; or, if you cannot use the RED System, you can apply through the Social Security’s electronic service on its public website (SEDESS) under Posted Workers. TA 300. You will need to log in to identify yourself.
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In certain cases, you must present a previous declaration that you will be exercising your profession in the destination country. To find out whether the declaration is mandatory and how to submit it, visit the liaison office for posted workers
in your country. -
You should also remember to apply for a European Health Insurance Card
if your posting is for a short period of time.
However, if you live in Spain and normally work in two or more Member States of the EU/EEA, Switzerland, or the UK (including Gibraltar), the TGSS will decide which country’s social security legislation applies in your case.
What if I have not yet finished the work that gave rise to my posting on the expiry of the period set out in the A1 Certificate?
You can ask for an extension provided that:
- You have not finished the work due to unexpected circumstances, and
- The total posting period, including the extension, is no more than 2 years.
If no unforeseen circumstances have occurred, the destination country may reject your application for an extension. In that case, you may stay but you will have to change to the Social Security system of the destination country and you will have to pay your contributions there, and not in your country of origin.
To find out what authority you need to go to, contact the liaison office for posted workers in the country where you are paying your contributions.
Can I maintain Social Security cover as a self-employed person, even if the term of my posting is more than 2 years?
If you know from the start that your work abroad will last for more than 2 years, you can apply for an exemption from the regulations of the destination country.
Such exemptions are granted on a case-by-case basis and require the approval of the authorities of both countries. They are only valid for a specific period of time.
To find out what authority you need to go to, contact the liaison office for posted workers in the country where you are paying your contributions.
What happens if an EU or an EEA citizen is posted to work in Spain?
Citizens coming from another EU/EEA country or Switzerland to work in Spain on a temporary basis need not be registered with the Spanish Social Security system if they meet the social security requirements of Articles 11 et seq. of Regulation 883/2004 or if they have an A1 form issued in their country of origin. The social security authorities in the worker’s country of origin will inform the worker about the application requirements and the applicable procedures.
What happens when citizens from the UK are posted to Spain for work?
Citizens from the United Kingdom (including Gibraltar) coming to work temporarily in Spain who meet the requirements of the Trade and Cooperation Agreement between the European Union and the United Kingdom, or, in the case of Gibraltar of Royal Decree-Law 38/2020, do not have to register with the Social Security System in Spain.
The Social Security authorities in the employee’s country of origin will inform them about the application requirements and applicable procedures.
What about cross-border employees?
In this case, the Social Security legislation of the place where employees provide their services is the applicable one; in this case, Spain.
Legal and/or technical references
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Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems.
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Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems.
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Regulation (EU) 1231/2010 of the European Parliament and of the Council, of 24 November 2010 extending Regulation (EC) 883/2004 and Regulation (EC) 987/2009 to nationals of third countries who are not already covered by these Regulations solely on the ground of their nationality.
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Regulation (EEC) No 574/72 of the Council of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community.
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Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community.
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Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
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Royal Decree-Law 38/2020 of 29 December adopting measures to adapt to the third country status of the United Kingdom of Great Britain and Northern Ireland following the end of the transition period provided for in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 31 January 2020.
