Workers

For a posting that continues, in the same terms and without interruption, after 31 December 2020 (end date of the transition period), portable document A1 will remain valid until the end date set forth in the document.

If the Spanish company foresees that the situation is going to continue under the same conditions after the end date of portable document A1, it may state this and request a new period from the General Treasury of the Social Security System, which, in turn, shall propose to the competent body in the United Kingdom its acceptance or not of an exceptional agreement enabling Spanish Social Security legislation to continue to be applied.

For a posting that continues, in the same terms and without interruption, after 31 December 2020 (end date of the transition period), portable document A1 will remain valid.

If the British company foresees that the situation is going to continue under the same conditions after the end date of portable document A1, it may state this and request a new period from the competent body in the United Kingdom, which, in turn, shall propose to the General Treasury of the Social Security System in Spain its acceptance or not of an exceptional agreement enabling British Social Security legislation to continue to be applied.

The Trade and Cooperation Agreement between the European Union and the United Kingdom, which includes a Protocol on Social Security Coordination, shall be provisionally applied from 1 January 2021.

As regards posted workers, Spain has notified the European Union of its choice for the application of the following criteria:

1. A person who pursues an activity as an employed person in Spain for an employer which normally carries out its activities there and who is sent by that employer to the United Kingdom to perform work on that employer’s behalf shall continue to be subject to Spanish legislation, provided that:
   1. the duration of such work does not exceed 24 months; and
   2. that person is not sent to replace another posted worker.
2. A person who normally pursues an activity as a self-employed person in Spain who goes to pursue a similar activity in the United Kingdom shall continue to be subject to Spanish legislation, provided that the anticipated duration of such activity does not exceed 24 months.

The Spanish company or self-employed worker must notify this posting to the General Treasury of the Social Security System. Said Treasury shall certify that the worker is covered by Spain’s Social Security System by means of portable document A1, until another joint decision is taken regarding the form.

The Trade and Cooperation Agreement between the European Union and the United Kingdom is not applicable to Gibraltar.

Since 1 January 2021, the provisions of Royal Decree-Law 38/2020 of 29 December have been applicable. This Royal Decree-Law was extended until 31 October 2021, by Order PCM/648/2021 of 23 June 2021, provided that the United Kingdom applies reciprocal treatment within a period of two months. Therefore,

1. A person who pursues an activity as an employed person in Spain for an employer which normally carries out its activities there and who is sent by that employer to Gibraltar to perform work on that employer’s behalf shall continue to be subject to Spanish legislation, provided that the anticipated duration of such work does not exceed 24 months and that said person is not sent to replace another worker.
2. A person who normally pursues an activity as a self-employed person in Spain who goes to pursue a similar activity in Gibraltar shall continue to be subject to Spanish legislation, provided that the anticipated duration of such activity does not exceed 24 months.

The Spanish company or self-employed worker must notify this posting to the General Treasury of the Social Security System. Said Treasury shall certify that the worker is covered by Spain’s Social Security System by means of the ES/UK (GIB) form, until a joint decision is taken regarding the form.

Two assumptions are distinguished:

• If the person is a national of a Member State: the Regulations for the coordination of Social Security systems continue to apply and the United Kingdom will continue to pay the relevant benefit (because there is a cross-border element).

• A UK national: this is a purely domestic situation (there is no cross-border element) governed by UK domestic law.

Spain continues to pay, in its territory, the benefits already recognised.

Pursuant to the Withdrawal Agreement, contribution periods before and after 31 December 2020 shall be taken into account in accordance with the EU Regulations on coordination of social security systems.

For situations between one or several EU Member States and the United Kingdom as of 1 January 2021, the provisions of the Protocol on Social Security Coordination of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, shall apply.

This issue shall be addressed in the agreement to be negotiated for application in the territory of Gibraltar.