We would like to inform you of the main changes in the labour field for the year 2023 included, among other regulations, in Law 31/2022, of 23 December, on the General State Budget for the year 2023, published in the Official State Gazette (“BOE”) of 24 December 2022, among which the following can be highlighted:


  • 2023 Contribution Bases:
    • The maximum contribution bases, whatever the professional category and contribution group, will be EUR 4,495.50 per month or EUR 149.85 per day from 1 January 2023, which means an increase of 8,6% compared to the current maximum contribution bases.
      • The minimum contribution bases have not changed with respect to 2022.


  • From 1 January 2023 (and until 2032), companies and employees will have to pay to the General Treasury of the Social Security (“TGSS”) an extra contribution of 0.6% (0.5% paid by the company and 0.1% paid by the employee), corresponding to the so-called “Intergenerational Equity Mechanism” (“MEI”) in addition to the contribution base for common contingencies in all situations of registration or similar to registration with the Social Security system in which there is an obligation to pay contributions to cover the retirement pension.


  • As of 1 January 2023, a new contribution system for the Special Regime for Self-Employed Workers will come into force, whereby contributions will have to be paid according to the self-employed person’s net income tranches.


  • The first paragraph of article 71.1.d) of Law 9/2017, of 8 November, on Public Sector Contracts, is reworded in order to extend to companies with 50 or more employees the requirement to have an equality plan, which is required to be able to contract with Public Administrations and other public sector entities, as already imposed by the Organic Law on Equality.


With effect from 14 January 2021, Royal Decree 901/2020, of 13 October, it is mandatory to register all equality plans, regardless of their origin and nature. The registration of equality plans is a compulsory procedure for companies with 50 or more employees. An adjustment period was granted, whereby its application was extended according to the number of employees.

  • A few months ago, the deadline for companies with more than 100 employees to have an equality plan in place by 7 March 2021 came to an end.
  • As of 7 March 2022, companies with between 50 and 100 employees are also obliged to draw up an Equality Plan. 
  • Companies with a workforce of 150 employees or more were already obliged to have an Equality Plan in place from March 2020.
  • Companies with more than 250 employees are obliged to do so since 2007. 
  • The legal interest rate is set at 3.25%, and the late-payment interest rate at 4.0625%.
  • The public indicator of income of multiple effects (“IPREM) will have the following amounts during 2023:
  1. Daily: EUR 20.
  2. Monthly: EUR 600.
  3. Annual: EUR 7,200.


  • The Interprofessional Minimum Wage (“SMI”) set for 2022 (Royal Decree 152/2022) is temporarily extended. During the first weeks or months of 2023, the SMI will remain at EUR 33.33/day or EUR 1,000/month (without pro-rata payments), until the new royal decree fixing the SMI for 2023 is approved.


  • On 5 January 2023, the regulations modifying the management of temporary incapacity processes were published in the Official State Gazette. Thus, regarding medical reports, only one copy will be given to the worker; both the second copy and the obligation for the worker to deliver this copy to the company, managing body or mutual insurance company are eliminated. Communication between the issuing entities and the National Institute of Social Security (“INSS”) will be electronic, avoiding procedures that can be burdensome for people who are temporarily incapacitated. Likewise, the medical review periods established by the Royal Decree may be reduced depending on the evolution of the process.


The entry into force of this Royal Decree will be 1 April 2023.


  • The training credit available to companies that pay contributions for the professional training contingency is maintained, depending on the number of employees, with those companies that open new work centres and newly created companies being able to benefit from it during 2023, when they incorporate new employees into their workforce.

Companies that grant individual training leave to their employees during the year 2023 will have a bonus credit for additional training.

Likewise, companies that train people affected by a temporary labour force adjustment plan (“ERTE”) or any of the modalities of the labour adjustment plan “Mecanismo RED” will be entitled to an increase in credit for the financing of actions in the field of programmed training.


  • It is again planned to suspend the application of the system of reduction of contributions for occupational contingencies to companies where there has been a considerable reduction in the number of occupational accidents.


  • For fixed-term contracts of less than 30 days, an additional contribution of EUR 27.53 is payable by the employer at the end of the contract.


  • The amount of the contributory unemployment benefit is raised from 50% to 60% of the regulatory base as of the 181st day of receipt of the benefit, that is, the amount of the benefit will be determined by applying the following percentages to the regulatory base: 70% during the first 180 days and 60% as of the 180th day”.


The percentages shall also apply to those who, on the entry into force of this law, were receiving unemployment benefit.