With the enforcement of Royal Decree-Law 2/2023, March 16th, on 1st of January 2024, Spain has witnessed substantial changes in the regulation of Social Security for students engaged in external training or academic internships. These modifications, applicable to paid and unpaid internships, signify a paradigm shift in Spain. Within this dynamic landscape, it becomes imperative
The mandatory whistleblowing channel for companies is now a reality. EU member states must adapt to Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 and implement a regulation that guarantees the prevention of internal company crime. In the case of Spain, the implementing legislation will be Law 2/2023
The order regulating assimilated registration with Social Security for workers posted abroad in the service of companies that carry out their activities in Spanish territory has been published in the BOE (Official State Gazette). It details how to act with Social Security in three possible scenarios: When there is a posting to a country that
Since 1 October, part-time workers have been paid the same contributions as full-time workers. Royal Decree-Law 2/2023, of 16 March, modified the wording of article 247 of the General Social Security Law in the sense that, regardless of the worker’s working day, one day of contribution will be one day. Until now, if you were
Royal Decree 1/2023 has modified all employment incentives, including social security for persons on maternity leave and persons hired to replace them. Changes in the Social Security rebate for maternity leave As of 1 September, the 100% rebate will disappear and will become a rebate of 366 euros on the contribution of the person on
On 1 September, Royal Decree-Law 1/2023 came into force, significantly changing the hiring system regarding Social Security bonuses and incentives. To access the bonuses, companies must meet the following requirements: To implement an equality plan in the company when companies are obliged to do so. To be eligible for these bonuses/reductions, companies must not have
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