As established in Order ISM/835/2023, of July 20, a displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.
The new assumptions of situation assimilated to that of registration, in the Social Security regime in which the workers were included, contemplated in this order are the following:
- The posting of workers to a country in which an international instrument on the coordination of the Social Security systems is not applicable
- The posting of workers to a country in which, although an international instrument on the coordination of social security systems is applicable, they are not included within its subjective scope of application, since it refers only to nationals of each of the parties
- The posting of workers to a country to which an international instrument on the coordination of social security systems is applicable, which provides for the application of the social security legislation of the country of origin during such posting, once the maximum period of duration foreseen for such posting has expired, including any extensions that may have been authorized, if these are provided for in the respective international instrument
- The posting of workers to a country where, although an international instrument on the coordination of social security systems is applicable, it does not provide for the posting of workers by their companies to the territory of the other party.
The contribution modalities foreseen are adapted to the particularities of each of the cases contemplated in articles 4 and 5 of the order.
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