Fraud Blocker Legislative changes for 2024 in Spain | Parakar

What are the legislative changes for 2024 in Spain? 

A new year means some changes to laws and regulations. As your local knowledge partner, we want to update you on the most significant changes to the Spanish employment law for you, so that you don’t have to. 

Employers social security contribution

For this year, the maximum contribution base will rise from EUR 4,495.50 per month in 2023 to EUR 4,720.50 per month in 2024, i.e. for annual salaries of EUR 57,000.00 or more, the fixed monthly employer’s social security contribution will be EUR 1,535.58, up from EUR 1,458.79 in the previous year.

Social security contribution 2024:

Legislative changes for 2024 in spain | parakar

Types of contract allowed in 2024 – Indefinite contracts

The Labour Inspectorate assesses whether companies comply with the employment stability and temporary work restrictions imposed by the Labour Reform. Those that do not comply could face sanctions. 

Teleworking regulation in 2024 – Remote working

Law 10/2021 requires teleworking agreements to be formalized in writing before the employee starts teleworking. Failure to comply with this requirement is considered a serious offence, with fines of up to 7,500 euros. 

Correct recording of the entry and exit of workers in 2024 – Timesheet

Following RD Law 8/2019, companies must keep a time register for workers. Failure to comply with this register or irregularities can result in fines of up to 225,018 euros. 

Prevention of occupational risks in 2024

Companies must have an Occupational Risk Prevention Plan, paying attention to psychosocial risks. Failure to pay attention to mental health can lead to sanctions of up to 819,000 euros. 

Ley Zerolo, RD Ley 5/2023 and the end of discriminatory dismissals – Sick leave  

The Zerolo Law prevents the dismissal of workers on medical leave, justifying the dismissal if it occurs. RD Law 5/2023 introduces new grounds for nullity of dismissals, with fines of up to 500,000 euros. 

IRPF 2024 – Personal Income Tax 2024

 With the start of the new year, this is how the personal income tax brackets for 2024 will look: 

Tramos IRPF 2024  Tipo estatal  Tipo autonómico  Total 
Desde 0 a 12.450 euros  9,5%  9,5%  19% 
Desde 12.450 a 20.200 euros  12%  12%  24% 
Desde 20.200 a 35.200 euros  15%  15%  30% 
Desde 35.200 a 60.000 euros  18,5%  18,5%  37% 
Desde 60.000 a 300.000 euros  22,5%  22,5%  45% 
Más de 300.000 euros  24,5%  22,5%  47% 

Equality plan

Companies with 50 or more employees must have an active Equality Plan. The Equality Plan is a document that sets out measures to promote equal opportunities between men and women in the workplace.   

Failure to comply with the obligation to have an Equality Plan could result in a fine of up to €225,018. 

Equality plan – LGBTI

It is essential to bear in mind that, with the implementation of Law 4/2023, also known as the Trans Law, companies have had to adjust their Equality Plans. This implies the explicit incorporation of measures against discrimination against LGTBI people.

Therefore, if your company already had an Equality Plan, but had not integrated references to the LGTBI collective, it is necessary to modify it before 2 March 2024. Failure to comply with this obligation could result in penalties of up to 150,000 euros for your company. 

Wage audit

Companies with 50 or more employees must carry out an annual salary audit. The pay audit is an analysis of the pay situation of women and men in the company in order to detect possible inequalities. 

Pay register

The obligation to have a Pay Register applies to all companies, irrespective of the size of their workforce, from 14 April 2021. Companies with 50 or more employees must keep a pay register for employees, broken down by gender. The pay register must include total remuneration as well as salary supplements. 

Failure to have a pay register could also lead to a penalty of up to €225,018. 

Workplace harassment prevention plan

All companies, regardless of their size, must have a Harassment Prevention Plan. The purpose of the Protocol for the Prevention of Harassment at Work is to provide a channel of communication aimed at filing complaints or claims in the event of experiencing any type of harassment in the company’s work environment.  It is also essential to comply with the provisions of Organic Law 10/22 on the comprehensive guarantee of sexual freedom, which requires the establishment of specific communication mechanisms for victims facing situations of harassment in the digital environment. 

Complaints channel

Following the enactment of the Whistleblower Protection Act, companies with more than 50 employees are obliged to implement effective whistleblowing channels.  

2% reservation quota for people with dissabilities

It is mandatory for companies with more than 50 employees to reserve 2% of their positions for people with disabilities, known as the reserve quota. The determination is made considering the entire workforce, regardless of the number of workplaces or specific recruitment modalities. According to the Law on Infringements and Penalties in the Social Order, non-compliance with this quota is considered a serious offence, with fines of up to €7,500 and the loss of benefits and bonuses for two years. 

Creation of a Health and Safety Committee

Law 31/1995 on the Prevention of Occupational Risks establishes that companies with 50 or more employees must form a Health and Safety Committee. This committee, composed of prevention delegates and employer representatives, avoids financial penalties of up to 225,018 euros for companies that do not comply. 

Obligation to have a Works Committee

According to Article 63 of the Workers’ Statute, companies with 50 or more employees must have a Works Council to defend the interests of the workers. Failure to comply with this obligation can lead to sanctions and the creation of joint committees in specific cases. 

Digital connection in 2024

Law 10/2021 guarantees the right to digital disconnection. Companies that do not respect this right can face fines of up to €7,500. 

Data privacy

Companies must comply with data privacy regulations, and failure to do so can result in fines of up to €20 million. 

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