the art of being legal

Compensation, Classification, and Dismissal of a Company Administrator

The administrators of commercial companies present a special problem when relating them to certain aspects of Labor and Social Security Law and this has led to great legal…

Employment Promotion Measures 2006

An employment contract is an agreement between an employer and an employee whereby the employee undertakes to provide certain services under the employer's authority and…

Rights and Obligations of Self-Employed Workers

The Special Scheme for Self-Employed Workers (Special Scheme for Self-Employed Workers (RETA)) covers all workers who carry out an economic activity for profit on their own…

Maximum and Minimum Caps on Social Security Contribution Bases

Below we set out the contribution rates that will apply during the 2006 financial year.

Out-of-Court Responses to a Business Crisis: Employment Techniques

Economic globalisation, technological development, corporate mergers, a lack of forward planning among some workers who fail to engage in ongoing training, and highly competitive…

Maternity Benefit

Within the framework of maternity benefits, protected situations include biological maternity, adoption, and foster care arrangements, both pre-adoptive and permanent, during the…

Fixed-Term Contracts

An employment contract may be concluded for an indefinite period or for a fixed term, in cases where this is legally permissible. The contracting parties are free to agree on…

Collective Agreement Clauses on Retirement Age

Law 14/2005, of 1 July, on clauses in collective bargaining agreements relating to employees reaching the standard retirement age.

Preventive Resources in Workplace Risk Prevention Compliance

Law 54/2003 of 12 December, reforming the Regulatory Framework for Occupational Risk Prevention, introduces new rules on the presence of preventive resources in certain types of…

Amendments to the Employment Contract

New Employment Regulations for Immigration

The Immigration Regulations (Royal Decree 2393/2004, of 30 December) set out a comprehensive framework governing the labour aspects of immigration, drawn up with a very high…

Social Security classification of lawyers

Case law has addressed on numerous occasions the question of whether services provided by lawyers are of an employment nature. Based on logical criteria, a distinction has been…

Employment Promotion Programme for 2005

Each year, at the end of December, the Spanish General State Budget Act for the following year is approved. On 28 December, the Budget Act 2/2004 was enacted, and it includes the…

Wage Guarantee Fund Benefits

FOGASA (Fondo de Garantía Salarial) is an autonomous public body attached to the Ministry of Labour and Social Affairs that guarantees workers the receipt of outstanding salary…

Externalising Pension Commitments

Royal Decree 1588/1999 of 15 October approved the Regulation on the implementation of pension commitments towards employees and beneficiaries, with the aim of complying with…

Objective Dismissal: Article 52 of the Workers' Statute

The Covid pandemic led to an attempt to limit job losses. However, as a result of governmental economic policies which have sought to increase the competitiveness of companies,…

Domestic Service Employment

The employment relationship for domestic household service is governed by Royal Decree 1424/1985. It is established between the householder (acting as employer) and the domestic…

Key Employer Obligations Under Spanish Employment Law

In this article, Assessorament i Consell aims once again to keep readers informed of their obligations as employers under employment law.

Benefits in kind and per diems for the 2003 tax return

Once again, the tax return filing season is upon us, and Assessorament i Consell is dedicating this edition to explaining the most important points to bear in mind when completing…

Employment Law Updates for 2004

In February, the Ministerial Order developing the Social Security contribution rules set out in the General State Budget Act for 2004 was published.

Workplace Health & Safety Updates for 2004

Internet and Technology Use in the Workplace

As new technologies become embedded in the workplace, questions inevitably arise about how they interact with employment law. This gives rise to disputes between employees and…

Foreign Workers

FOREIGN NATIONALS.

collective dismissal in Insolvency – Employment Aspects of the New Law

EMPLOYMENT LAW ASPECTS OF THE NEW INSOLVENCY ACT

How to Apply Salary Supplements: Part II

In last month's article, we covered some of the salary supplements available under Spanish law. This month, we look at the remaining ones, so you have a clear picture of what each…

How to Apply Salary Supplements: Part I

Salary supplements or additions to base salary are amounts added to the base salary under any of the headings established in a collective bargaining agreement or in an individual…

Employment Implications of Business Succession

The principle of freedom of enterprise enshrined in Article 38 of the Spanish Constitution allows a company to be divided, split into several entities, transferred, and so on.

Updates and Amendments to the Special Scheme for Self-Employed Workers

On 27 April, Royal Decree-Law 2/2003 on economic reform measures came into force. This new legislation introduces several amendments to the special scheme for self-employed workers

Functional and Geographical Mobility Within and Outside Spain

Commercial Representatives and Commercial Agents

Below is a brief overview of the most important features of commercial representatives and how they differ from commercial agents. Should you have any queries or require further…