How does the 2026 UK/EU Treaty in relation to Gibraltar determine which country’s pension law applies?
Short answer
The 2026 UK/EU Treaty in relation to Gibraltar sets clear rules on applicable legislation. A frontier worker employed in Gibraltar is subject only to Gibraltar’s social security system while working there. Once retired and living in Spain, the person falls under Spanish legislation for residence-based purposes, while each system pays its share of the pension under the coordination rules.
Detailed answer
Article SSC.10 of the Protocol on Social Security Coordination establishes conflict-of-law rules so that a person is covered by one system at a time, avoiding both double contributions and gaps in cover. During employment in Gibraltar, contributions are paid under Gibraltar legislation. After retirement, residence in Spain places the pensioner within the Spanish administrative framework for matters such as healthcare, while financial responsibility for the pension itself remains apportioned between Spain and Gibraltar through aggregation (Article SSC.7) and pro rata calculation. The main Treaty links to the Protocol through Article 298, which requires Spain and the UK in respect of Gibraltar to apply their social security systems in accordance with it. Status: the Agreement has been provisionally applied since 15 July 2026, pending formal ratification.