The Ministry of Inclusion, Social Security and Migration published the order ISM/835/2023, of July 20, which regulates the situation assimilated to affiliation to the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spain.

Its purpose is to regulate the scope and conditions of the situation assimilated to that of registration in the Social Security system in the event of displacement of workers in the service of their companies outside the national territory, in accordance with the provisions of Article 166.3 of the revised text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of October 30.

Application cases

The regulations distinguish between four cases:

1. The posting of workers to a country where an international instrument on the coordination of Social Security systems is not applicable.
2. The posting of workers to a country where, 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.
3. The posting of workers to a country in which an international instrument on the coordination of social security systems is applicable and 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, in the event that such extensions are provided for in the respective international instrument.
4. The posting of workers to a country in which, 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.

Entrance into force

You are probably wondering when the above mentioned regulation will become applicable. It will come into force on November 1, 2023.

In a future post we will tell you more in detail about the benefits for workers, application deadlines and duration.

If you want more personalized information you can contact us. In Duguech&Dip we will be happy to help you.

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