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Generally, the employees we move are concerned about maintaining contributions in the country of origin for future benefits, whether unemployment, retirement, etc. However, and under Regulation (EC) 883/2004 of the European Parliament and of the Council of April 29, 2004 on the coordination of social security systems, the Social Security Coordination Regulations that exist in the European Union, the different requirements for those employees who temporarily move through their companies to another EU state, European Economic Area or Switzerland are framed for the purpose of continuing to be subject to the Social Security legislation of the country of origin, and which are as follows:


  1. Duration: In principle, the duration of the displacement should not exceed 24 months. However, the duration may be longer than 24 months as long as the displacement can still be considered temporary if it does not exceed the five-year limit. During this period, displaced employees will keep contributions in the country of origin, so they will not be affected at the level of contributions, retirement, etc.
  2. Documentation: It is necessary to request in the country of origin the certificate A.1 that would allow the Social Security of destination to know that the employee keeps contributions in the country of origin and therefore the applicable Social Security system will be the one of origin.
  3. Health: For health purposes, the European Health Card must be requested at the time of displacement, which allows receiving the necessary health benefits during the temporary stay for displaced employees. The benefits included in the country of destination are maternity and paternity, sickness and accident at work.
  4. Fiscal residence: The Social Security legislation applicable in the scope of the European Union Regulations does not depend, in general, on the place where the expatriate has established his fiscal residence.