Labour legislation is constantly evolving, and, for companies, the challenge is no longer simply to comply with a series of specific obligations. It also involves knowing which requirements apply, keeping existing procedures up to date, identifying new developments and ensuring that the different departments and external providers involved are properly coordinated.
But how prepared are companies to do this?
At LEIALTA, we wanted to ask companies directly how they are managing some of their main labour obligations and what happens when we move from well-established requirements to areas that demand greater anticipation.
The results of our survey of more than 100 companies reveal a two-sided picture. While certain obligations show high levels of implementation, there are still areas where action is pending, uncertainty remains and levels of preparedness vary considerably.
Discover all the findings in our report, available to download free of charge through the following form.
*form de descarga del informe completo. “A Snapshot of Labour Compliance in Spanish Companies 2026”
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New LEIALTA 2026 report on compliance with labour obligations
The study reveals some particularly interesting findings on labour compliance. For example, almost half of the companies surveyed have at least one area that is pending, uncertain or not yet underway.
When we analyse the three main areas covered by the study together, the 2% disability employment quota, equality plans and pay audits, and preparation for new pay transparency requirements, one of the report’s key findings emerges.
55.8% of companies report a favourable position across all three areas at the same time. In contrast, 44.2% have at least one area that is pending, uncertain or not yet underway.
This does not mean that 44.2% of companies are failing to comply with the law. Rather, it highlights a different challenge: keeping several labour obligations under control at the same time, while ensuring they remain up to date, is more complex than dealing with each requirement in isolation.
More established obligations show higher levels of implementation
The results show high percentages in areas that have formed part of the standard corporate compliance framework for several years.
- 84% report a favourable position regarding the 2% disability employment quota or, where applicable, the use of alternative measures.
- 3% report having both an equality plan and a pay audit in place.
However, this percentage falls to 68.7% when companies are asked whether they have started reviewing the new pay transparency requirements internally.
These indicators do not measure the same stage of compliance. The first two relate to obligations that are already established, while the third looks at the level of preparation for new requirements. This is precisely why analysing them together provides particularly useful insight.
The labour compliance paradox: having one requirement in place does not mean you are prepared for the next
One of the most striking findings emerges when equality and pay transparency are analysed together.
Among companies that report already having both an equality plan and a pay audit, 28.4% had either not yet started reviewing the new pay transparency requirements or did not know whether that work was already underway.
The report therefore shows that complying with an obligation at a particular point in time does not guarantee that an organisation is prepared for the next regulatory change.
For this reason, companies increasingly need to move away from a model based mainly on documents and individual compliance requirements towards a more preventive approach to labour management. This means having clearly defined responsibilities, reliable data, regularly reviewed procedures and the ability to anticipate change.
Labour compliance is also a matter of internal coordination
The study also identifies differences depending on the department or function of the person responding.
Among HR, labour and people management professionals, 75.6% state that the review of the new pay transparency requirements has already started. Among Finance and Administration professionals, the figure falls to 41.2%.
The sample for this second group is small, so the result should be interpreted as an exploratory indicator. Nevertheless, it raises an important question: do HR, Finance, Management and external advisers all have the same information about the obligations affecting the company?
Labour compliance no longer depends solely on understanding the legislation. Companies also need to know who is responsible for each obligation, where the relevant data comes from and how decisions are documented.
What will you find in the report?
A Snapshot of Labour Compliance in Spanish Companies 2026 analyses the main findings of the study and translates them into practical issues for management teams, HR departments and those responsible for business operations.
The full report covers:
- The reported level of progress regarding the disability employment quota, equality and pay audits.
- The level of preparedness for new pay transparency requirements.
- What happens when several areas of labour compliance are analysed together.
- Differences identified according to company function and size.
- How companies manage payroll and recurring labour obligations.
- The role of coordination between companies and external providers.
- The questions companies should be asking themselves to assess whether labour compliance is genuinely under control.
Download the full report free of charge
Download guide
Fill out the form and receive an email with the free guide.
What about your company? Review your labour obligations
The report provides insight into what is happening in other organisations. The next step is to identify which obligations apply specifically to your company and which areas may need to be reviewed.
To help companies carry out this assessment, LEIALTA has also prepared a Guide to Employment Obligations for Companies in Spain, a free specialist resource covering the main labour requirements that organisations operating in Spain should consider.
Among other areas, the guide covers:
- Time recording.
- Occupational risk prevention.
- Pay records and equality.
- The right to disconnect.
- Remote working.
- Internal reporting channels.
- Additional obligations for companies with 50 or more employees.
On the same page, you can also access two free labour compliance self-assessments: a general questionnaire for companies of any size and a specific version for organisations with 50 or more employees.
From formal compliance to preventive labour management
The findings of the study point to a broader conclusion: labour compliance can no longer be managed simply as a succession of separate obligations.
Regulatory changes, the growing need to retain evidence, the interaction between different departments and the level of specialisation required in certain areas make it increasingly important to review what is being done, who is responsible and whether existing procedures still reflect the company’s current reality.
At LEIALTA’s Labour Department, we support companies with their ongoing labour management and the review of their obligations, from payroll, Spanish Social Security, recruitment and employment relations to equality, pay audits, disability employment requirements and pay transparency.
Our aim is to help organisations not only respond to individual obligations but also maintain a comprehensive and up-to-date view of their labour management.
Methodological note
The report is based on 104 responses from companies collected between May and September 2026. Of these, 77.9% came from professionals directly involved in HR, labour matters or people management. The responses are self-reported and have not been subject to an individual legal audit.
The sample is not intended to be statistically representative of the entire Spanish business landscape. Its purpose is to identify patterns, levels of preparedness and areas of uncertainty among organisations subject to different labour obligations.
