What does the 2026 UK/EU Treaty in relation to Gibraltar say about social security coordination between Gibraltar and Spain?
Short answer
The treaty includes a Protocol on Social Security Coordination between Gibraltar and Spain covering frontier workers, their families and survivors. A worker is subject to one social security system at a time, periods of insurance in both jurisdictions can be aggregated to qualify for benefits, and each system pays its proportionate share of pensions.
Detailed answer
The Protocol applies to EU citizens living in Spain who work, or have worked, in Gibraltar as frontier workers, and to UK nationals living in Gibraltar who work, or have worked, in Spain, together with their family members and survivors. Its main features are: One system at a time: a frontier worker contributes to the social security system of the place where they work, avoiding double contributions. Aggregation: periods of insurance, employment or self-employment completed in one jurisdiction are taken into account by the other when assessing entitlement. Pro rata benefits: where a career spans both jurisdictions, each system calculates and pays its own share of pensions. Wide coverage: branches include sickness, maternity and paternity, invalidity, old age, survivors' benefits, accidents at work and occupational diseases, death grants, unemployment, pre-retirement and family benefits. Healthcare: frontier workers can generally access healthcare in their country of residence, with arrangements for reimbursement between the two systems. Posted workers: a worker temporarily posted across the frontier can remain under their home system for up to 24 months where the conditions are met. These rules give frontier workers and their employers greater certainty that careers split between Spain and Gibraltar will not leave gaps in entitlement.