Last November 1, Order ISM/835/2023, dated July 20, came into force, aimed at regulating the scope and conditions of the situation assimilated to that of being registered in the Social Security system in the event of the posting of workers in the service of their companies outside the national territory.

This document replaces the old order of the Ministry of Labor and Social Security, dated January 27, 1982, motivated by the need to rethink the regulation to the new regulatory context and the evolution of international agreements.

The business practice of posting workers abroad has increased over the years, and the current situation discourages workers, especially those close to retirement, from accepting transfers due to the loss of linkage with Spanish Social Security.

This new order seeks to adapt to the regulatory changes, facilitate labor mobility and guarantee the social protection of posted workers, so that those workers who voluntarily request it, can maintain the Spanish Social Security contribution during the whole of the posting abroad.

Procedure for communication

In order to comply with the voluntary affiliation to the Spanish Social Security, article 7 of the Order ISM/835/2023, of July 20, establishes the following rules:

  1. Both the workers and the companies must agree in writing, jointly and using an official model, the application of Spanish Social Security legislation, this agreement being independent of the mandatory legislation of the country where they are posted. The Social Security has made available such official model, which can be found here
  2. Companies are obliged to submit this agreement to the Social Security General Treasury, and must also provide this document to the State Labor and Social Security Inspection Agency when required to do so
  3. The companies must keep the document during all the period of duration of the posting and until the last day of the fourth calendar year following the end of this period
  4. The worker must have a copy of the agreement.

For these purposes, the Social Security in Bulletin 15/2023 of October 31 has established a transitional regime of 6 months after the entry into force of the order, agreeing deadlines for the communication of the situation assimilated to high, so that new codes for the communication of the SAA will be enabled soon.

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Labour and Payroll Manager