Posting to Spain-Where to Pay Social Security?

Obligations of the employer 1. An employer who has its registered office or place of business outside the competent State shall fulfil all the obligations laid down by the legislation applicable to its employees, notably the obligation to pay the contributions provided for by that legislation, as if it had its registered office or place of business in the competent State. 2. An employer who does not have a place of business in the State whose legislation is applicable and the employee may agree that the latter may fulfil the employer’s obligations on its behalf as regards the payment of contributions without prejudice to the employer’s underlying obligations. The employer shall send notice of such an arrangement to the competent institution of that State.

the duration of such work does not exceed 24 months; and
(ii) that person is not sent to replace another detached worker.

UK employers or their agents should be informed of the full information under social security coordination in the “EU-UK Trade and Cooperation Agreement”.

Posted Worker

Social Security Cover Abroad

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.