Within the EU, the employer obligation to contribute to social security, generally follows that of the employee. The same applies to a foreign employer who is from outside Europe.
If a foreign, non-European, employer is not located in a country with whom Spain reached a bilateral social security agreement, or there is a bilateral social security agreement but not all mandatory contingencies are covered, the employer is obligated to pay social security contributions on behalf of the employee.
To do so, they will need to register with the Spanish Tax Agency as a non-resident entity (5.3) and obtain a tax identification number, then obtain a corporate digital certificate, and finally obtain an Employer
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Web page updated on 17 Mar 2025 15:50