As of 13th August 2026, new regulations published for cross frontier workers in Gibraltar have come into effect, setting out the formal rights of Spanish nationals who work in Gibraltar while living in Spain. Here is everything you need to know.
Equal treatment for all
The TGEU Implementation (Frontier Workers) Regulations 2026 were made following the introduction of the Treaty on Gibraltar and the European Union Act 2026 and bring in provisions relating to cross frontier workers under the UK/EU Agreement.
The new regulations establish that Spanish frontier workers have the right to work in Gibraltar under the same conditions as UK and Gibraltarian nationals. This means equal treatment in pay, dismissal, reinstatement, social and tax advantages, trade union rights and access to vocational training.
This also includes certain family members of frontier workers, regardless of nationality, regarding social and tax advantages, provided that they legally reside in Spain.
Under the new regulations, self-employed frontier workers will also be entitled to benefit from the same rights as those who are employed locally.
Introduction of a frontier worker certificate
The new regulations have also established a certificate of frontier worker status, to be issued by the Director of Employment. Workers will need to apply online through egov.gi with a valid identity document and supporting evidence. Certificates will be valid for one year and must be renewed annually, although the Director of Employment can refuse renewal or revoke a certificate under certain circumstances.
While the certificate is the employee’s responsibility, employers should ensure that their frontier worker employees are properly documented.
Posted workers
The regulations also set out protections for EU citizens living in Spain, who are employed by a Spanish employer and posted to Gibraltar for a limited period to supply services that are both produced and consumed in the surrounding frontier zone.
Such workers have the right to enter, leave and stay in Gibraltar for the purposes of supplying those services and are entitled to equal treatment in relation to a range of employment terms and conditions.
Retaining status between jobs
In circumstances such as illness or involuntary unemployment, or if workers are undergoing vocational training, frontier worker status can be retained. If a worker becomes involuntarily unemployed after a fixed-term contract of less than one year, or within the first 12 months of employment, status can be retained for up to six months.
Changes for the better
The regulations mark another step in formalising Gibraltar’s new relationship with Spain and the wider Campo de Gibraltar, one that has real and practical implications for businesses operating here.
If you have questions about how the new frontier worker regulations could affect your business, or would like to discuss your arrangements more broadly, please do not hesitate to get in touch with Abacus.