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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Employer of record: the intermediary that makes it easier to hire employees in other jurisdictions

The concept of “local legal employer” or “employer of record”, which enables companies to access talent in other countries, has burst onto the scene as a new form of hiring in the midst of the telework boom. Technology has meant that the pool of talent available to many companies is no longer limited by geography, […]

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Companies will have to pay the expenses associated to telework

The new legislation regulating working from home (called telework when electronic means are used) has finally been published and requires companies to pay the associated expenses or reimburse them, without workers assuming expenses related to equipment, tools or the necessary means to perform their work. But, will this have tax and Social Security consequences? Royal Decree-Law 28/2020, […]

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COVID-19 has given rise to the greatest labor experiment in the history of the world

One of the consequences of COVID-19 has been the complete transformation of labor relations, with a series of challenges for which legislation was not always prepared. Telework in general, the difficult conciliation, virtual meetings and changes in the organization of work have tested both companies and workers in recent weeks. Since the beginning of the […]

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