An important development for companies and professionals moving between Spain and the Philippines was just published. On September 22, 2026, Spain published the new administrative agreement that implements the social security convention between Spain and the Philippines.

 

The agreement was signed in Madrid on September 11, 2026, and it took effect on the same date. The Social Security Convention itself is not new; it has been in effect since 2012.

 

What is new is the administrative framework that establishes how the two countries will coordinate its practical application in greater detail. The agreement identifies the authorities responsible for determining applicable social security legislation and processing benefits.

 

In Spain, these include:

• The Spanish Social Security Treasury (TGSS) for determining applicable legislation.
• The National Social Security Institute (INSS) for most benefits.
• The Social Institute of the Navy (ISM) for the Special Scheme for Seafarers.

 

For international assignments, it is important to note that the competent institution may issue a certificate confirming which country’s social security legislation applies during the assignment. This allows the employee to demonstrate that the other country’s compulsory social security rules do not apply during the certified period.

This is particularly relevant for multinational companies moving employees between Spain and the Philippines.

Before an assignment begins, companies should determine:

Which social security system applies.

Whether continued home-country coverage is available.

Which certificate must be obtained.

Whether payroll arrangements are consistent with that determination.

How the assignment interacts with immigration and local employment requirements.

 

Social Security planning should never be considered separately from immigration planning.

For international assignments, both sets of questions should be answered before the employee begins working in the host country. 

Fuente: Duguech & Dip