The Spanish Minimum Wage (SMI) has increased in 2026 to €1,221 gross per month in 14 payments, equivalent to €17,094 per year. This increase in the SMI impacts not only the minimum statutory salary received by employees, but also employer costs, social security contributions and payroll income tax (IRPF) withholdings. For this reason, its implementation
The start of 2026 in Spain brings a relevant decision for self-employed professionals (autónomos). The Spanish Government has extended the 2025 Social Security contribution rates into 2026, without applying any general increases. This measure was approved at the Council of Ministers held in late December 2025. It is implemented through transitional Social Security regulations applicable
The 2026 financial year will bring new adjustments to Social Security contributions in Spain, with a direct impact on labour costs. Some of these changes stem from structural reforms already approved by law. Others will be finalised, as every year, through the annual Contribution Order. Although the final figures have not yet been officially published,
Throughout 2026, several labour measures are expected to enter into force or continue developing, affecting companies, international professionals and individual employers operating in Spain. Some have already been officially announced, others are still pending final regulatory approval, and several of them will form part of the new strategic lines of the Ministry of Labour. This
In recent weeks, relevant updates have been introduced in labor regulations affecting replacement contracts, labor inspection controls, and subcontrating. These changes have a direct impact on companies’ regulatory compliance and their exposure to potential penalties. Therefore, it is essential for organizations to review their internal procedures and anticipate the risks that these measures may
In recent months, the obligation to have a protocol against discrimination based on sexual orientation or gender identity has gained increasing relevance in the actions of the Spanish Labour Inspectorate. The expectation is no longer that companies simply keep a document on file; instead, authorities now demand that the protocol be known, applicable, up to
In recent months, both the courts and the Spanish Labour Inspectorate have stepped up their focus on a key aspect of occupational risk prevention: the actual effectiveness of workplace harassment protocols. This means it is no longer sufficient to have a document stored in a folder or uploaded to the intranet. Increasingly, authorities require that
This July has brought three significant developments in the field of labour law that deserve close attention. They cover very different areas—from a ruling by the Court of Justice of the European Union to the launch of a new simulation tool by the Spanish Social Security system. Although these measures respond to different needs, they
Each year, the Labour Inspectorate uncovers tens of thousands of breaches among self-employed professionals and small businesses. In most cases, these are avoidable mistakes that lead to significant financial consequences: according to the latest available report, the average fine exceeds €4,100 per business. That’s why it’s essential to take a closer look at the most
This May, the Government approved a significant legislative modification that directly affects the labour management of businesses. We are referring to Law 2/2025, April 29th, which reforms the Workers’ Statute and the General Social Security Law with the aim of strengthening the protection of workers who acquire a disability during their working life. This measure
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