Working remotely for a foreign employer: where you owe social security

Key rules

• Telework under 50%: If you live in Spain and telework for an employer in another EU state for under 50% of your time, you can stay in the employer's state with an A1.
• Employer of record: An employer of record puts you under Spanish social security, and it cannot get you an A1.
• Non-EU without agreement: If your country has no agreement with Spain, Spanish social security applies to you.
• Bilateral agreements: Agreements that keep you in your home system usually cover only temporary postings and need a certificate of coverage.

The short answer

Where you owe social security depends on four things: where you live, where your employer is, how much of your work you do in Spain, and whether an agreement covers you. If you are a non-EU worker, you often need Spanish registration, either through your employer or through an employer of record.

If you work for an employer in another EU state

If you split your work between Spain and other EU states, the share done in Spain matters. When a substantial part of your work is in Spain (at least 25% of your working time or earnings), Spanish cover applies. Below 25%, your employer's state applies.

There is one useful exception. If you live in Spain and telework for an employer in another EU state for under 50% of your time, you can stay in the employer's state if the telework framework agreement is applied for with an A1. The agreement applies since 1 July 2023, and Spain has signed it. It is optional. You or your employer must apply for the A1, so ask your employer to start that request.

If you are from outside the EU

If your country has no social security agreement with Spain, Spanish social security applies, because you work in Spain. Your foreign employer then has two routes:

• Register with the Tesorería General de la Seguridad Social, Spain's social security office, and pay contributions as an employer.
• Use an employer of record (see below).

If the law allows it for you, you can register as self-employed (autónomo) instead. This is the route to consider when your employer will not register.

Some agreements, such as the one with the US, let a worker stay in the home system with a certificate of coverage. This usually works only for temporary postings, not for someone who has moved to Spain. Your visa type, for example the digital nomad visa, may also affect your position, so read what it says about social security.

If an employer of record hires you

An employer of record is a company that employs you legally through a Spanish entity. It gives you a Spanish contract, registers you with the Tesorería General de la Seguridad Social, and pays contributions and payroll tax.

You are then under Spanish social security, so you do not need an A1. An employer of record cannot issue an A1 to keep you in another country's system. A foreign institution can issue one only if the conditions for posting are met, and a worker who lives and works in Spain normally does not meet them.

What to do

Use the decision below to find your case. Then follow the checklist and gather the documents listed. Start with your employer, because registration or an A1 request usually has to come from them.

Which country's social security applies to your situation?

Which country's social security applies to your situation?

• Stay under your home country's cover, with proof: You are an EU, EEA or Swiss employee sent to Spain by your employer for up to 24 months, or you work in two countries with a substantial part of your work in your home country. You need an A1 certificate (the proof of home cover).

• Stay under home cover through a bilateral agreement: Your country has a social security agreement with Spain (for example the US, Canada, Chile or Australia) and you are posted to Spain. You need a certificate from your home authority, and cover usually lasts a limited period, often about five years. UK workers can be posted for up to 24 months under the EU-UK trade agreement.

• Move to Spanish cover: You work in Spain as an employee or self-employed person, you live in Spain and work remotely for a foreign employer without a telework agreement, or your country has no agreement with Spain. Your employer or you register in Spanish social security.

Start with your origin country (EU, EEA or Swiss, UK, agreement country, or none), then your work situation (posted, remote, local employee or self-employed). Without a valid A1 or home-country certificate, Spanish cover applies.

Documents you need

• Certificate of coverage from your home country's social security, if a bilateral agreement (for example with the US) lets you stay in your home system during a temporary posting.

• Spanish employment contract from your employer of record, which registers you with the Tesorería General de la Seguridad Social, Spain's social security office.

Checklist

• Check whether your country has a social security agreement with Spain.

• Ask your employer whether it has a Spanish entity or will use an employer of record.

• Ask your employer to register with the Tesorería General de la Seguridad Social, Spain's social security office, if it has no Spanish presence.

• Request a certificate of coverage from your home institution if an agreement lets you stay in your home system for a temporary posting.

Frequently asked questions

Does an employer of record let me keep my home country's social security?

No, an employer of record cannot keep you in another country's social security if you live and work in Spain. It hires you through a Spanish entity, so you are covered by Spanish social security and no A1 certificate is needed.

What happens if I work remotely only from Spain for an employer in another EU state?

If you work only from Spain for an employer in another EU state, Spanish social security applies, because Spain is where you do the work. The telework agreement is the exception, and it only covers telework under 50% of your time. Both countries must have signed it, and you or your employer must apply for an A1.

Can I register as self-employed if my foreign employer has no Spanish company?

Yes, you may be able to register as self-employed (autónomo) where the law allows it for your visa. The other route is for your employer to register with the Tesorería General de la Seguridad Social, Spain's social security office, and pay contributions as an employer. Check which route your visa type allows.