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: 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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