Guide to business in Spain Guía de negocios en España

INVEST IN SPAIN

13. Social Security system


13. SOCIAL SECURITY SYSTEM[8]

As a general rule, all employers, their employees, self-employed workers, members of manufacturing cooperatives, domestic personnel, military personnel and civil servants who reside and/or perform their duties in Spain are required to be registered with, and pay contributions to, the Spanish social security system. Even unemployed persons (subject to certain conditions) must pay social security contributions.

There are a number of bilateral social security agreements between Spain and other countries, which regulate the effects on Spanish public benefits of periods of contribution to the social security systems of other States. These agreements also determine the State in which social security contributions are to be paid in cases of relocation and temporary or permanent assignments abroad.

Council Regulations (EC) 883/2004 and 987/2009 on the coordination of social security schemes apply within the European Union, the Economic European Area, and Switzerland and ensure that the workers to whom they are applicable are not adversely affected from a social security standpoint by moving from one Member State to another.

The following bilateral agreements are currently in force:

Table 8

bilateral social security agreements

Bilateral Agreements with Spain

Persons to whom it applies

Andorra

Any nationality

Argentina

Any nationality

Australia

Any nationality

Brazil

Any nationality

Canada

Any nationality

Cape Verde

Spaniards and Cape Verdeans

Chile

Spaniards and Chileans

Colombia

Spaniards and Colombians

Dominican Republic

Spaniards and Dominicans

Ecuador

Spaniards and Ecuadorians

Japan

Any nationality

Morocco

Spaniards and Moroccans

Mexico

Spaniards and Mexicans

Paraguay

Any nationality

Guide to business in Spain

Labor and Social Security regulations

31

ICEX - Gobierno de España - Ministerio de Economía y competitividad
Elaborado por Garrigues - Abogados y Asesores Tributarios
INVEST IN SPAIN. Paseo de la Castellana, 278. 28046 Madrid
T: (+34) 91 503 58 00
investinspain@investinspain.org | www.investinspain.org