{"id":8152,"date":"2026-06-10T11:35:47","date_gmt":"2026-06-10T15:35:47","guid":{"rendered":"https:\/\/www.ems-ir.com\/?p=8152"},"modified":"2026-06-24T06:02:37","modified_gmt":"2026-06-24T10:02:37","slug":"international-employee-relocation-key-considerations","status":"publish","type":"post","link":"https:\/\/www.ems-ir.com\/es\/international-employee-relocation-key-considerations\/","title":{"rendered":"Movilidad internacional: Tres aspectos clave que toda empresa debe evaluar antes de trasladar un empleado"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>An\u00e1lisis de Eva Mar\u00eda Bl\u00e1zquez Agudo, Catedr\u00e1tica de Derecho del Trabajo y de la Seguridad Social de la Universidad Carlos III de Madrid, experta en protecci\u00f3n social y colaboradora de EMS.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La aceptaci\u00f3n de un cambio de lugar de trabajo fuera del pa\u00eds donde se est\u00e1 desarrollando la actividad laboral, aunque sea en la misma empresa, trae importantes consecuencias que es preciso conocer antes de aceptar la oferta propuesta de trabajar en otro Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Son tres elementos los que habr\u00e1 que valorar, adem\u00e1s de las cuestiones personales y familiares, antes de aceptar el trabajo en el extranjero: los efectos en el salario, en la protecci\u00f3n social y en el pago de impuestos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En general, con independencia de que exista alguna norma aplicable en los pa\u00edses implicados, lo usual es que se mantenga el salario pactado anteriormente, que ahora se incrementar\u00e1 para compensar el traslado de acuerdo con lo que las partes negocien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, cuando las personas se trasladan de un pa\u00eds a otro, las empresas suelen compensar los gastos de traslado, que pueden ser de diferente condici\u00f3n. Estos costes asumidos por la empresa pueden ir desde el abono del transporte inicial propio y de su familia, que tambi\u00e9n puede ser aumentado con el de cierto n\u00famero de viajes en un per\u00edodo determinado, que permitan la vuelta temporal al pa\u00eds de origen; hasta los gastos de mudanza de un pa\u00eds a otro; o igualmente el alojamiento, la asistencia sanitaria, el colegio de los hijos e hijas; entre otros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuera de esta cuesti\u00f3n que suele ser negociada por las partes, es importante valorar las consecuencias fiscales y sociales para decidir si compensa el cambio de lugar de trabajo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A efectos fiscales, normalmente se aplican reglas que evitan la doble tributaci\u00f3n en el pa\u00eds de origen y en el de trabajo. As\u00ed, la persona desplazada solamente tendr\u00e1 que abonar sus impuestos a un solo Estado. Es por esto que habr\u00e1 que consultar cu\u00e1l es la regulaci\u00f3n aplicable y examinar si se va a producir un incremento en la cuant\u00eda de los tributos a pagar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por \u00faltimo, quiz\u00e1s lo m\u00e1s importante son los efectos en materia de seguridad social en dos aspectos. En primer lugar, habr\u00e1 que valorar quien paga las contribuciones al sistema y c\u00f3mo afecta a la persona trasladada, pero tambi\u00e9n habr\u00e1 que conocer cu\u00e1les ser\u00e1n las consecuencias de este traslado en la protecci\u00f3n futura, en especial, en el acceso a la jubilaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En materia de pago de contribuciones a la Seguridad Social, tambi\u00e9n se aplica el principio de evitar la doble cotizaci\u00f3n. De esta forma, en principio la persona traslada y la empresa solo pagar\u00e1 en un pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En todo caso, para conocer la normativa aplicable habr\u00e1 que estar a los convenios bilaterales que hayan firmado las autoridades del pa\u00eds de origen con las del pa\u00eds de destino, a los convenios multilaterales (como el Iberoamericano) o a las normas de coordinaci\u00f3n europeas (cuando se trata de un traslado entre Estados pertenecientes a la Uni\u00f3n Europea).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En estas regulaciones se recoge, con mayor o menor amplitud, la coordinaci\u00f3n de las contribuciones que se hacen en los distintos pa\u00edses a los efectos de acceder a la protecci\u00f3n en el futuro, en especial a la jubilaci\u00f3n; as\u00ed como que contribuciones habr\u00e1 que hacer en cada caso al sistema de la seguridad social de los pa\u00edses de origen y de destino.<\/p>","protected":false},"excerpt":{"rendered":"<p>Analysis by Eva Mar\u00eda Bl\u00e1zquez Agudo, Professor of Labour and Social Security Law at Universidad Carlos III de Madrid, social security expert, and EMS contributor. Accepting a position in another country, even within the same company, can have significant implications that should be carefully considered before agreeing to work abroad. In addition to personal and family considerations, there are three key factors that should be assessed before accepting an international assignment: the impact on compensation, social security coverage, and taxation. As a general rule, regardless of any specific regulations that may apply between the countries involved, employees typically retain their existing salary package, which is often adjusted to compensate for the relocation based on the terms negotiated between the parties. In addition, when employees relocate from one country to another, companies often cover a variety of relocation-related expenses. These costs may include initial travel expenses for the employee and their family, additional trips home during a specified period, moving expenses, accommodation, healthcare coverage, and schooling for dependent children, among other benefits. Beyond these matters, which are typically negotiated between the parties, it is important to consider the tax and social security implications when deciding whether an international assignment is worthwhile. From a tax perspective, rules designed to prevent double taxation generally apply between the home and host countries. As a result, the employee will usually be required to pay taxes in only one jurisdiction. It is therefore important to review the applicable regulations and determine whether the assignment may result in a higher overall tax burden. Finally, perhaps the most important consideration relates to social security. This should be assessed from two perspectives. First, it is necessary to determine where contributions must be paid and how this will affect the employee. It is equally important to understand the impact that the assignment may have on future social security benefits, particularly retirement pensions. With regard to social security contributions, the principle of avoiding double contributions generally applies. As a result, both the employee and the employer will typically contribute to only one social security system. In any case, determining the applicable rules requires reviewing any bilateral agreements between the authorities of the home and host countries, multilateral agreements (such as the Ibero-American Social Security Convention), or European coordination regulations in the case of assignments between European Union Member States. These frameworks establish, to varying degrees, how contributions made in different countries are coordinated for the purpose of accessing future social security benefits, particularly retirement pensions, as well as which contributions must be made to the social security systems of the home and host countries in each specific case.<\/p>","protected":false},"author":3,"featured_media":8158,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[141],"tags":[],"class_list":["post-8152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-global-mobility"],"_links":{"self":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/8152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/comments?post=8152"}],"version-history":[{"count":3,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/8152\/revisions"}],"predecessor-version":[{"id":8159,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/8152\/revisions\/8159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media\/8158"}],"wp:attachment":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media?parent=8152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/categories?post=8152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/tags?post=8152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}