Category: Social security
Tick tock… countdown to the entry into force of the additional solidarity contribution
On January 1, 2025, the additional solidarity contribution will come into force, by which companies and employees will have to contribute to the Social Security for the salaries that exceed the maximum contribution base established annually by the General State Budget Law. Social Security contributions, both by the company and the employee, are calculated by […]
The payment in installments of a severance compensation is compatible with the receipt of non-contributory unemployment benefits
The Supreme Court considers that the payment of a severance compensation in installments in progressive monthly amounts over several years through the subscription of an insurance policy is compatible with the non-contributory unemployment benefit for which, among other requirements, the recipient needs to have no income. It is not unusual for companies and employees to […]
Summer mix 2024: A refresher on five hits of employment law
Providing services in high temperatures, working remotely in the summer or during school summer vacation, appropriate clothing for working in summer or digital disconnection are some of the big issues that arise in companies at this time of year. On the hottest days of the year, on the eve of the central weeks of summer […]
How the Supreme Court counts periods of inactivity in seasonal contracts
We analyze the rulings of the Spanish Supreme Court on how periods of inactivity in seasonal contracts are counted for seniority bonus, loyalty bonus, professional promotion or severance pay. During the not much more than two years in which the reform of Article 16 of the Workers’ Statute regulating seasonal contracts has been in force, […]
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 […]
Spain: Compensation for teleworking expenses is not to be included in the social security contribution base
According to the Social Security General Treasury’s Noticias RED bulletin 3/2021, compensation paid by employers to their workers for expenses linked to teleworking arrangements is to be excluded from the contribution base. Royal Decree-Law 28/2020 of September 22, 2020 on remote working was published on September 22, 2020, and later became Remote Working Law 10/2021 […]