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Relocation of workers and social security in Spain
Occasionally, companies need to resort to the relocation of one or more of its workers to another country to carry out its activity. Under common regulations of the European Union (EU), workers who move within the EU should be subject to a single social security legislation.
Generally, relocated workers are subject to the Social Security regulations of the country in whose territory they will carry out their activities. However, this rule has some exceptions:
- If the worker is sent for a period of 2 years or 24 months, extendable up to a maximum of 5 years and substitution is not the cause of relocation, the worker must remain linked to the social security scheme of the Member State where the company normally operates
- In case of relocation to countries outside of the EU with established agreements regarding Social Security, the requirements and listing rules are the ones established by the agreement (see the list of countries with an agreement with Spain)
- If the relocation is to a country outside of the EU with no existing agreement regarding Social Security, the worker must communicate the relocation to the Social Security and continue to contribute in the country in which the company operates normally.
This article is not considered as legal advice