Labour management in companies involves taking into account a series of legal obligations that must be rigorously complied with in order to improve the working environment, guarantee the sustainability of the company and avoid possible sanctions. As we approach the end of the year, Bové Montero’s Labour Team summarises the main obligations approved in recent…
In accordance with Royal Decree-Law 2/2023, of 16 March, on 1 January 2025 the additional solidarity contribution will come into force, whereby companies and employees will have to contribute to the Social Security for salaries exceeding the maximum contribution base annually established by the General State Budget Law. Social Security contributions, both by the employer…
As we had already published in May of this year, as of March 2024, many companies are obliged to have an LGBTI Plan. At that time, as we indicated in the article, the applicable regulations were not fully developed. On 8 October, the Council of Ministers approved, as proposed by the Ministry of Labour…
Under the Trans Law, as of March 2024 many companies are obliged to have an LGTBI Plan. Although the regulations are not yet fully developed, it is clear that inclusion and diversity are fundamental aspects of business sustainability. Therefore, ensuring that no one is left behind in promoting diversity will be key to building an…
We hereby inform you about Form 720, which sets out the statement of the three reporting obligations contained in articles 42 bis, 42 ter and 54 bis of Royal Decree (RD) 1065/2007, of July 27 on “assets and rights held abroad“. The declaration corresponding to fiscal year 2023 must be filed between January 1 and…
We hereby inform you that Order HFP/792/2023 (link) was published yesterday, revising the amount of the per diem and travel expenses, increasing the part exempt from income tax from 0.19 EUR/km to 0.26 EUR/km. Please note that the tax exemption of these amounts is always subject to proof of travel. The Order entered into force on…
On 28 June, Royal Decree-Law 5/2023 was published in the Official State Gazette (BOE), which, among other things, includes various labour-related measures. Among these is the transposition of the European Directive on the work-life balance, which had previously been included in the Family Law Project, approved by the Government on 28 May, and which has…
Please be informed that as of 1 June, the three new special situations of temporary incapacity, regulated by Organic Law 1/2023, will come into force. These are the most significant new features of each of them: Sick leave for secondary incapacitating menstruation This is a situation in which a woman may find herself in case of secondary incapacitating…
We hereby inform you that on 1st April 2023 Royal Decree 1060/2022 (“BOE” of 5 January 2023) will come into force, which regulates certain matters regarding the management and control of temporary incapacity processes during the first 365 days of their duration. This involves a new system for managing sick leave reports for temporary…
What is an Equality Plan? It is a set of measures whose mission is to guarantee equal treatment and opportunities for women and men in the company, as well as the elimination of discriminatory situations based on gender. The Equality Plan improves the working environment and eliminates differences between male and female employees. It increases…
