Resumen

The Ibero-American Multilateral Agreement on Social Security enables the coordination of coverage rules and the accumulation of social security rights in different countries. It determines the country in which migrants and their employers should pay contributions (thereby avoiding double taxation) and establishes mechanisms for administrative cooperation between origin and destination countries for the provision of benefits and services to migrant workers. By 2020, a total of 14 Ibero-American countries, including El Salvador, had ratified the Multilateral Agreement. According to the Ibero-American Social Security Organization (OISS), the number of beneficiaries of the Multilateral Agreement exceeds 85,600 workers.