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 […]

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Force majeure temporary layoff in Spain: labor solution before a cyberattack?

A judgment by the National High Court opened up the possibility of applying a temporary layoff file as a company is compromised by a hack and cannot go on with its activity as usual. On March 9, 2021, a routine morning at Spain’s State Public Employment Service (SEPE) turned into a day of chaos and […]

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Spain: The “necessary” hearing of the employee prior to his/ her disciplinary dismissal

Recently, several court rulings have been handed down on the alleged obligation to comply with the prior hearing of the worker in cases of disciplinary dismissal. These rulings may change the procedure to be followed in future dismissals. In Spain, Article 55 of the Workers’ Statute (onwards WS) provides that, if the case appears that […]

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May children’s extracurricular activities justify a certain adaptation of the working day in Spain?

Since its introduction in our legal system, the adaptation of working hours regulated in article 34.8 of the Workers’ Statute has been gaining ground as a measure to reconcile the work and family life of employees. However, the adaptations requested do not always meet the requirements of reasonableness and proportionality established in the law. The […]

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The EU equates cross-border teleworking to the EU posted employees

A framework agreement has been published that brings the social security treatment of cross-border teleworkers in the EU into line with that of EU posted employees. The Social Security regulation applicable to cross-border teleworking is no longer a ‘rara avis’ but an increasingly common phenomenon that companies will have to learn to live with. The […]

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Spain: New employer obligations to ensure equality for LGBTI and trans employees

Companies with more than 50 employees have one year in which to comply with the Transgender Law by putting in place an action plan and measures to foster LGTBI equality and an LGTBI anti-harassment protocol Law 4/2023, of February 28, 2022, for real and effective equality of transgender people and to guarantee the rights of […]

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