Employees of Spanish companies sent abroad may choose to continue contributing to the Spanish Social Security without a time limit.

Order ISM/835/2023, published on July 22, 2023, in the Official State Gazette (BOE), regulates the assimilated situation to enrollment in Social Security for workers displaced abroad in the service of Spanish companies. A notable modification is the possibility that, if the displaced worker is compelled to disengage from the Spanish Social Security according to the regulations of the destination country, they can continue contributing in Spain after a specified period.

The assimilated enrollment situation applies in two main scenarios:

  1. Displacement to a country without the application of an international instrument for coordinating Social Security systems or where workers are not included in its subjective scope. In this case, they will be considered in an assimilated enrollment situation in the corresponding Social Security scheme, with the obligation to contribute on the part of the company and the workers.
  1. Displacement to a country with the application of an international instrument that foresees the application of the legislation of the country of origin after exhausting the maximum duration period of the displacement. Workers may choose to remain subject to Spanish legislation after the maximum period of displacement.

These assimilated enrollment situations will only be maintained during the period of displacement originated by the formalized hiring in Spain, and hiring outside of Spain will result in the termination of this situation.

The protective action for scenario 1 includes subsidies and contributory pensions for various contingencies. In scenario 2, it encompasses contributory pensions for permanent disability, death, and survival derived from common contingencies, as well as the contributory retirement pension.

Companies must inform the General Treasury of Social Security about the start and end dates of the displacement, the country where the worker is located, and the expected end date of the displacement. Additionally, workers and companies must agree in writing on the application of Spanish legislation regarding Social Security.

The Order came into effect on November 1, 2023, with a detailed transitional regime. You can access the complete publication in the BOE of July 22, 2023, here:


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