Category: Social security
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 […]
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Total or absolute permanent disability automatically terminates employment contracts
The Supreme Court has clarified that the decision handed down by the body that declares the total or absolute permanent disability of an employee is sufficient to terminate the employment contract without the need for any other formalities. Article 49.1.e) of the Workers’ Statute provides that a declaration of total or absolute permanent disability of […]
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Paternity leave under the legal spotlight
2019 saw the approval of the regulation giving maternity and paternity leave equal treatment, with both parents being able to choose the same days’ paid leave. However, some of the loose ends of the new regulation are now being addressed by the courts. Royal Decree-law 6/2019 on urgent measures to ensure equal treatment and opportunities […]
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Fines in connection with labor law infringements to increase by 20% as from October 1, 2021
Law 10/2021, of July 9, 2021 on remote working, was published in the Official State Gazette on July 10, 2021. This law, not only regulates the provision of services under a remote working arrangement, but also includes a 20% increase in all fines due to infringements of labor legislation. Although final provision one of […]
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Spain: The Social Security opens the door to a flat rate for corporate self-employed individuals
Since the entry into force of the Law on Urgent Reforms for Self-employed Individuals, the Social Security has continuously refused access to so-called “corporate self-employed individuals” to a “flat rate”. Three years after the publication of the Law, it now includes them in the scope of application of the benefit, accepting the interpretation of the […]
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Social security classification of senior managers, directors and board members
The social security authorities have launched a campaign to analyze the classification of senior management personnel, directors and board members of commercial companies. Against this backdrop, we review the differences between classifying a relationship under the general social security regime or under the special regime for self-employed workers and their implications In recent months, many […]
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The Garrigues Labor and Employment Department offers quality labor law advice to both Spanish and multinational companies, mainly with a view to facilitating and optimizing human resources management. This requires in-depth knowledge of the special characteristics of each client’s activity and business situation, which, coupled with an international presence and cutting-edge, innovative advice, enables us to provide strategic, high value-added solutions.NEWSLETTER
