Author: Guillermo García
Dividends will increase the contribution for self-employed business owners
Self-employed business owners are entitled to compute the income resulting from participation in equity capital for the calculation of annual income, which, in practice, it implies an increase in the self-employed business owner’s contribution, under the new contribution system applicable to them in force since 2023. On January 1, 2023, the reform introduced by Royal […]
Can an employer be liable for discrimination against a female employee by a third party?
Neither the annual holding of International Women’s Day on March 8, or the profuse existing legislation prevent gender inequality scenarios from continuing to happen. The president of the European Commission was recently ignored by the Ugandan foreign affairs minister because she is a woman. The question that arises from this scenario is what claimable obligations […]
Thresholds considered in relation to collective layoff procedures: the CJEU changes the rules
A recent judgment by the Court of Justice of the European Union (CJEU) has established new criteria for determining the point at which a collective layoff procedure is required because the thresholds established for individual dismissals have been exceeded. The European court’s judgment brings added uncertainty for businesses in what are already difficult times, with […]