Information Circulars 2019


  • Informative Circular July 2019. Data Protection Agency Note.


    M. Moyá Labor Consulting. Payroll - Contracts - Social Security - Company registrations - Personal Income Tax - Self-employed Pensions - Domestic employees - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com INFORMATION NOTE JULY 2019. THE SPANISH DATA PROTECTION AGENCY (AEPD) WARNS SMEs AND SELF-EMPLOYED WORKERS OF THE RISKS OF HIRING REGULATORY COMPLIANCE SERVICES AT “ZERO COST.” We inform you that last Thursday, July 4th, the Spanish Data Protection Agency published a press release alerting SMEs and self-employed workers about the risks of "Zero Cost" as well as other harmful practices for advisory and consulting activities in terms of data protection, such as those who use official distinctive signs or call potential clients pretending to be inspection agencies. We attach the link: https://www.aepd.es/prensa/2019-07-04.html. The AEPD has published the aforementioned document, which was prepared jointly with the Labor and Social Security Inspectorate and the Tax Agency, where it alerts SMEs and self-employed workers about contracting data protection compliance services at zero or very low cost, financed by company funds allocated to worker training programs, which are subject to a bonus from Social Security. The contracting of a zero-cost data protection compliance service, financed with public funds through social security contribution discounts for vocational training, may result in violations that will be sanctioned by the Labor and Social Security Inspectorate with fines ranging from €626 to €187,515. This is without prejudice to considering, in each case, one violation for each company and for each training activity, the joint responsibility of the various entities involved in the organization and implementation of the training in the return of improperly obtained amounts, and any applicable accessory penalties. This also applies to tax violations by companies, both those offering the service and those contracting it.
  • Information Circular June 2019. Job Reservations for Disabled Persons.


    M. Moyá Labor Consultancy. Payroll - Contracts - Social Security - Company Registration - Personal Income Tax - Self-Employed Pensions - Domestic Workers - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com INFORMATIVE NOTE MONTH OF JUNE 2019. Job reservations for people with disabilities. (ET art. 17.2; RDLeg 1/2013 art. 42; RD 1451/1983 art. 4 s.; RD 364/2005 add. prov. 1ª) As we have been reporting periodically, we remind you that: Public and private companies that employ 50 or more workers are required to ensure that at least 2% of them are workers with disabilities. The calculation is based on the total workforce of the corresponding company, regardless of the number of work centers it has and regardless of the type of employment contract that binds the company's workers. This obligation may be extinguished when there are no workers with disabilities as job seekers or when there are reasons that must be accredited that prevent the company from hiring said workers; in all cases, these reasons must be authorized by the employment services. In such cases, alternative measures must be taken. Failure to comply with this rule is considered a serious offense with fines of up to 6,250 euros.
  • Information Circular May 2019. Time Registration

    M. Moyá Labor Consultancy. Payroll - Contracts - Social Security - Company registrations - Personal Income Tax - Self-employed Pensions - Domestic employees - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com INFORMATION NOTE MAY 2019. Below, we remind you, through some basic notes provided by the CEOE, of the information on the WORKING TIME RECORD that has been sent to date by this professional office, both in the information note for the month of April 2019 and in various emails. The time record is an obligation of all companies in accordance with the provisions of article 34.9 of the ET. Failure to comply with this obligation will be considered a serious infraction and will be punishable by a fine of up to 6,250 euros. This record must be available by May 12, 2019. However, for a reasonable, brief, and timely period, it may be proven that negotiations with employee representatives are underway, leading to its implementation. The organization and documentation of the record must be carried out via collective bargaining or a company agreement. Failing this, it will be established by a unilateral decision of the employer after consultation with the legal representation of the employees. Therefore, it is important to be able to prove, through meeting minutes, that negotiations have taken place. In the event of a lack of agreement, the employer may unilaterally implement the time recording system. In the absence of legal representation of employees, the law does not provide for the creation of any type of committee. Therefore, the implementation of the time recording system and the system to be used will be the responsibility of the company, without prejudice to the provisions of the collective agreements in this regard. The law requires that the daily work record include the specific start and end times of each employee's workday. It should be noted that, while work record records are intended to protect legal obligations regarding working hours, they must be compatible with irregular working hours and flexible working. Therefore, we understand that the labor inspectorate, in order to verify the actual workday performed by the employee, will analyze, in addition to the daily records, other time modules. In principle, it is considered unnecessary to request authorization from the employee to proceed with time recording, since it is determined by regulations. This does not mean that the employee should not be informed about the processing of their data and its purposes. For the purposes of complying with the obligation to record work records, only the personal data strictly necessary for that monitoring purpose should be collected. For data protection reasons, each employee may have exclusive access to their data. The work record must be available to the Labor Inspectorate at the workplace in real time. Submission of the record after the date of the inspection and outside of the inspector's visit will not be acceptable.

  • Information Circular March 2019. Legislative News

    M. Moyá Labor Consulting. Payroll - Contracts - Social Security - Company registrations - Personal Income Tax - Self-employed Pensions - Domestic employees - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com INFORMATIVE NOTE MONTH OF MARCH 2019. Below we inform you about the legislative news that we consider most relevant of Royal Decree-Law 8/2019, of March 8, on urgent measures for social protection and the fight against job insecurity in the working day and Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation. SUMMARY OF THE MOST RELEVANT CONCLUSIONS ACCORDING TO OUR CONSIDERATION: 1.- SUBSIDIZED CONTRACTS: Employers who hire unemployed people on a permanent basis and registered with the employment office for at least twelve months in the eighteen months prior to hiring, will have the right, from the date of signing the contract, to a monthly bonus of the employer's Social Security contribution or, where appropriate, its daily equivalent, per hired worker of 108.33 euros/month (1,300 euros/year) for three years. 2.- FIXED-DISCONTINUOUS BONUS: Companies dedicated to activities within the tourism, commerce and hospitality sectors, provided that they are linked to said tourism sector, that generate productive activity in the months of February, March and November of each year and that start or maintain employment of workers with fixed-discontinuous contracts during said months, may apply a bonus in said months of 50 percent of the company's Social Security contributions for common contingencies, as well as for the joint collection of Unemployment, FOGASA and Vocational Training contributions of said workers. 3.- RECORDING OF HOURS FOR FULL-TIME WORKERS: The company will guarantee the daily record of working hours, which must include the specific start and end time of the working day of each worker, without prejudice to the flexible hours established in this article. This record of working hours shall be organized and documented through collective bargaining or a company agreement, or failing that, by decision of the employer after consultation with the legal representatives of the workers in the company. The company shall keep the records referred to in this provision for four years, and they shall remain available to the workers, their legal representatives, and the Labor and Social Security Inspectorate. This article will come into force on May 8, 2019. 4.- PAYMENT OF CONTRIBUTIONS BY SELF-EMPLOYED WORKERS ON TEMPORARY DISABILITY: Self-employed workers who find themselves on temporary disability may, after 60 days from the onset of said situation, benefit from payment of their contributions, which will be paid by the Mutual Collaborators with Social Security or the corresponding Entity. (Self-employed contributions would not be paid for the self-employed worker who is on sick leave under the conditions described) 5.- PATERNITY LEAVE: As of April 1, 2019, in the case of birth, the other parent will have a total suspension period of eight weeks, of which the first two must be enjoyed uninterruptedly immediately after birth. As of January 1, 2020, in the case of birth, the other parent will have a total suspension period of twelve weeks, of which the first four must be enjoyed uninterruptedly immediately after birth. The biological mother may transfer to the other parent a period of up to two weeks of her non-mandatory suspension of enjoyment. The enjoyment of this period by the other parent, as well as that of the remaining eight weeks, will be in accordance with the provisions of article 48.4. As of January 1, 2021, each parent will enjoy the same period of suspension of their employment contract, including six weeks of mandatory leave for each parent. The new regulations established in Royal Decree-Law 6/2019, of March 1, will be fully applicable. 6.- FAMILY RECONCILIATION: Workers have the right to request adjustments to the length and distribution of the working day, the organization of working time, and the method of work, including remote work, in order to exercise their right to work-life balance. These adjustments must be reasonable and proportionate to the needs of the worker and the organizational or productive needs of the company. The terms of their exercise will be agreed upon during collective bargaining. In the absence of such adjustments, the company, upon requesting an adjustment to the working day, will initiate a negotiation process with the worker for a maximum period of thirty days. Once this period has ended, the company will communicate, in writing, that it has accepted the request, will present an alternative proposal that meets the employee's work-life balance needs, or will express its refusal to exercise it. In the latter case, the objective reasons for the decision will be stated. Royal Decree-Law 8/2019, of March 8, on urgent measures for social protection and the fight against job insecurity in the working day. Article 8. Bonus for the employment of long-term unemployed persons. Employers who hire unemployed persons permanently and registered with the employment office for at least twelve months in the eighteen months prior to hiring shall be entitled, from the date of signing the contract, to a monthly bonus on the employer's Social Security contribution or, where applicable, its daily equivalent, per hired worker of €108.33/month (€1,300/year) for three years. When these contracts are signed with women, the indicated bonuses will be €125 per month (€1,500 per year) for three years. If the contract is part-time, the bonuses will be proportional to the working hours agreed upon in the contract. To apply this incentive, the company must retain the contracted worker for at least three years from the start date of the employment relationship. It must also maintain the employment level attained in the company for at least two years from the date of the contract. Failure to comply with these obligations will result in the reimbursement of the incentive. Previous employment maintenance obligations shall not be considered breached when the employment contract is terminated for objective reasons or due to disciplinary dismissal when one or the other is declared or recognized as justified, nor shall terminations be caused by resignation, death, retirement, or permanent total, absolute, or severe disability of the workers, or by the expiration of the agreed time or completion of the work or service covered by the contract, or by termination during the trial period. Article 9. Support measures for extending the period of activity of workers with fixed-term contracts in the tourism and commerce and hospitality sectors linked to tourism activity. Companies, excluding those belonging to the public sector, engaged in activities within the tourism, commerce, and hospitality sectors, provided they are linked to said tourism sector, that generate productive activity in the months of February, March, and November of each year, and that initiate or maintain employment of workers with fixed-term contracts during said months, may apply a 50 percent bonus in said months on the employer's Social Security contributions for common contingencies, as well as for the joint collection of Unemployment, FOGASA, and Vocational Training contributions for said workers. The provisions of this article shall apply from January 1, 2019, to December 31, 2019. Article 10. Recording of working hours. The consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23, is amended as follows: Two. Article 34 is amended, adding a new section 9, with the following wording: "9. The company shall ensure the daily record of working hours, which must include the specific start and end times of each employee's working day, without prejudice to the flexible hours established in this article. This record of working hours shall be organized and documented through collective bargaining or a company agreement, or failing that, by decision of the employer after consultation with the employees' legal representatives in the company. The company shall keep the records referred to in this provision for four years and shall remain available to employees, their legal representatives, and the Labor and Social Security Inspectorate." This article will enter into force on May 8, 2019. Second transitional provision. Contribution against the contributions for cessation of activity in the case of temporary disability for self-employed workers who were in such a situation on the date of entry into force of Royal Decree-Law 28/2018, of December 28, on the revaluation of public pensions and other urgent measures in social, labor, and employment matters. Self-employed workers or freelancers, who had protection for cessation of activity during 2018, were in a situation of temporary disability at the date of entry into force of Royal Decree-Law 28/2018, of December 28, for the revaluation of public pensions and other urgent measures in social, labor and employment matters, after 60 days from the beginning of said situation may benefit from the payment of contributions, for all contingencies, by the mutual collaborating with Social Security, the managing entity or, where appropriate, the state public employment service, charged to the contributions for cessation of activity, as provided for in article 308 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, in the wording given by Royal Decree-Law 28/2018, of December 28. Regardless of the date of the event causing the temporary disability, payment of contributions will proceed exclusively from January 1, 2019, where applicable, provided that the expiration of the 60 days occurred while Royal Decree-Law 28/2018, of December 28, was in force. 2. Self-employed workers or freelancers who, without having protection due to cessation of activity during 2018, were in a situation of temporary disability at the date of entry into force of Royal Decree-Law 28/2018, of December 28, must remain in said situation for 60 days from January 1, 2019, to benefit from the payment of contributions, for all contingencies, by the mutual collaborating with Social Security, the managing entity or, where applicable, the state public employment service, from the contributions for cessation of activity, as provided for in article 308 referred to in the previous section. Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation Article 1. Amendment to Organic Law 3/2007, of March 22, on the effective equality of women and men. Organic Law 3/2007, of March 22, on the effective equality of women and men, is amended as follows: One. Section 2 of Article 45 is amended, which shall read as follows: «2. In the case of companies with fifty or more employees, equality measures must be aimed at the development and implementation of an equality plan. Two. Section 2 is amended and three new sections 4, 5 and 6 are added to Article 46, with the following wording: «2. Equality plans shall contain at least the following matters: a) Selection and hiring process. b) Professional classification. c) Training. d) Professional promotion. e) Working conditions, including salary audits between women and men. f) Joint exercise of personal, family, and work life rights. g) Female underrepresentation. h) Remuneration. i) Prevention of sexual and gender-based harassment. The diagnosis will be prepared within the Negotiating Committee of the Equality Plan, for which company management will provide all the data and information necessary to prepare it in relation to the matters listed in this section, as well as the data from the Registry regulated in Article 28, section 2 of the Workers' Statute. 4. A Registry of Company Equality Plans is hereby created as part of the Registries of collective bargaining agreements and agreements dependent on the General Directorate of Labor of the Ministry of Labor, Migration and Social Security and the Labor Authorities of the Autonomous Communities. Companies are required to register their equality plans in the aforementioned registry. Three. A new twelfth transitional provision is introduced, with the following wording: "Twelfth transitional provision. Gradual application of articles 45 and 46 as amended by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation. Companies with more than 150 employees and up to 250 employees will have a period of one year to approve equality plans. Companies with more than 100 employees and up to 150 employees will have a period of two years to approve equality plans. Companies with 50 to 100 employees will have a period of three years to approve equality plans. These transitional periods will be calculated from the publication of Royal Decree-Law 6/2019, of March 1, in the "Official State Gazette." Article 28. Equal pay based on sex. The employer is obliged to pay the same remuneration for work of equal value, whether paid directly or indirectly, regardless of its nature, whether salary or non-salary, without any discrimination based on sex in any of its elements or conditions. One job shall have equal value to another when the nature of the functions or tasks actually assigned, the educational, professional, or training requirements for their performance, the factors strictly related to their performance, and the working conditions under which these activities are actually carried out are equivalent. The employer is obliged to keep records of the average wages, salary supplements, and non-salary benefits of its workforce, broken down by sex and distributed by professional groups, professional categories, or jobs of equal value. Workers have the right to access their company's salary records through their legal representative in the company. When in a company with at least fifty employees, the average remuneration of workers of one sex is higher than that of the other by 25 percent or more, taking the total payroll or the average of the payments made, the employer must include in the Salary Register a justification that this difference is due to reasons unrelated to the sex of the workers. Eight. Section 8 of Article 34 ET is amended, with the following wording: 8. Workers have the right to request adjustments to the length and distribution of the working day, the organization of working time and the method of provision, including the provision of their work remotely, in order to make effective their right to reconcile family and work life. These adjustments must be reasonable and proportionate in relation to the needs of the worker and the organizational or productive needs of the company. In the case of having children, workers have the right to make this request until their children reach the age of twelve. The terms of the exercise of the right to work will be agreed upon in collective bargaining, which will be based on criteria and systems that guarantee the absence of discrimination, both direct and indirect, between workers of both sexes. In the absence of such a process, the company, upon requesting an adjustment in working hours, will initiate a negotiation process with the worker for a maximum period of thirty days. Once this period has concluded, the company will, in writing, communicate its acceptance of the request, present an alternative proposal that meets the worker's work-life balance needs, or express its refusal to exercise the right to work. In the latter case, the objective reasons for the decision will be stated. The worker will have the right to request a return to their previous working hours or contractual arrangement once the agreed period has concluded or when a change in circumstances so warrants, even if the stipulated period has not elapsed. The provisions of the preceding paragraphs are understood, in any case, without prejudice to the permits to which the worker is entitled in accordance with the provisions of article 37. Any discrepancies arising between the company management and the worker shall be resolved by the social jurisdiction through the procedure established in article 139 of Law 36/2011, of October 10, Regulating Social Jurisdiction. " Nine. Letter b) of section 3 and sections 4, 5 and 7 of article 37 are amended, with the following wording: "b) Two days for the death, accident or serious illness, hospitalization or surgical intervention without hospitalization that requires home rest, of relatives up to the second degree of consanguinity or affinity. When for such reason the worker needs to travel for this purpose, the period shall be four days. " THE TWO DAYS OF LEAVE FOR BIRTH ARE ELIMINATED WHEN PATERNITY LEAVE IS EXTENDED. «4. In the cases of birth, adoption, guardianship for adoption purposes or foster care, in accordance with article 45.1.d), workers shall have the right to one hour of absence from work, which they may divide into two parts, to care for the infant until the child is nine months old. The duration of the leave shall be increased proportionally in cases of multiple births, adoption, guardianship for adoption purposes or foster care. THIS RIGHT MAY BE EXERCISED BY BOTH PARENTS. Whoever exercises this right, of their own free will, may replace it with a reduction of their working day by half an hour for the same purpose or accumulate it into full days under the terms provided for in collective bargaining or in the agreement reached with the company, respecting, where applicable, the provisions established therein. However, if two employees of the same company exercise this right for the same cause of birth, the company management may limit its simultaneous exercise for justified reasons related to the company's operations, which must be communicated in writing. When both parents, adoptive parents, guardians, or foster parents exercise this right for the same duration and under the same regime, the period of enjoyment may be extended until the infant reaches twelve months of age, with a proportional reduction in salary after the ninth month. Twelve. Sections 4, 5, 6, 7, 8, and 9 are amended, and section 10 of Article 48 is deleted, with the following wording: "4. Birth, which includes delivery and care of a child under twelve months of age, shall suspend the employment contract of the biological mother for 16 weeks, of which the six uninterrupted weeks immediately following delivery shall be compulsory, and shall be taken on a full-time basis, to ensure the protection of the mother's health. The birth will suspend the employment contract of the parent other than the biological mother for 16 weeks, of which the six uninterrupted weeks immediately following birth will be mandatory, and must be taken full-time. The suspension of each parent's contract to care for the child, after the first six weeks immediately following birth, may be distributed at their discretion, into weekly periods to be taken cumulatively or uninterruptedly, and exercised from the end of the mandatory suspension following birth until the child reaches twelve months of age. However, the biological mother may exercise it up to four weeks before the expected date of birth. The enjoyment of each weekly period, or, where applicable, the accumulation of such periods, must be communicated to the company at least fifteen days in advance. This right is individual to the worker and cannot be transferred to the other parent. The suspension of the employment contract, after the first six weeks immediately following childbirth, may be enjoyed on a full-time or part-time basis, subject to prior agreement between the company and the employee, and as determined by regulations. The employee must notify the company, at least fifteen days in advance, of the exercise of this right under the terms established, where applicable, in the collective agreements. When both parents exercising this right work for the same company, the company's management may limit its simultaneous exercise for well-founded and objective reasons, duly justified in writing. "Thirteenth Transitional Provision. Gradual application of Article 48 as amended by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation. Sections 4, 5, and 6 of Article 48, as amended by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation, shall be applied gradually in accordance with the following rules: a) In the case of birth, the biological mother shall fully enjoy the suspension periods regulated in Royal Decree-Law 6/2019, of March 1, from its entry into force. b) As of April 1, 2019, in the case of birth, the other parent shall have a total suspension period of eight weeks, of which the first two must be enjoyed uninterruptedly immediately after birth. (d) As of January 1, 2020, in the case of birth, the other parent will have a total suspension period of twelve weeks, of which the first four must be taken uninterruptedly immediately after birth. The biological mother may transfer to the other parent a period of up to two weeks of their non-mandatory suspension of leave. The enjoyment of this period by the other parent, as well as that of the remaining eight weeks, will be in accordance with the provisions of Article 48.4. (f) As of January 1, 2021, each parent will enjoy the same period of suspension of the employment contract, including six weeks of mandatory leave for each of them, with the new regulations provided for in Royal Decree-Law 6/2019, of March 1, being fully applicable. Article 7 RD-Law 6/2019. Amendment to Law 20/2007, of July 11, on the Self-Employed Workers' Statute. "Article 38. Bonus on Social Security contributions for self-employed workers during leave due to birth, adoption, guardianship for adoption purposes, foster care, pregnancy risk, or breastfeeding risk. A 100% bonus on the self-employed contribution will be applied to the contributions of self-employed workers during periods of leave due to birth, adoption, guardianship for adoption purposes, foster care, pregnancy risk, or breastfeeding risk, provided that this period lasts at least one month. This bonus will result from applying to the average base that the worker had in the twelve months prior to the date on which they benefit from this measure, the contribution rate established as mandatory for workers included in the special Social Security regime corresponding to their self-employment activity. If the worker has been registered with the Special Social Security Scheme for Self-Employed Workers or as a self-employed worker included in the first contribution group of the Special Social Security Scheme for Seafarers for less than 12 months, the average contribution base will be calculated from the registration date. "Article 38 bis. Bonus for self-employed workers who return to work in certain cases. Female workers included in the Special Social Security Regime for Self-Employed Workers or Freelancers, who, having ceased their activity due to the birth of a son or daughter, adoption, custody for adoption purposes, foster care and guardianship, in the legally established terms, return to carry out an activity as self-employed within the two years immediately following the effective date of cessation, will be entitled to a bonus by virtue of which their contribution for common contingencies and occupational contingencies will be set at the amount of 60 euros per month for the 12 months immediately following the date of their return to work, provided that they choose to contribute based on the minimum base established as a general rule in the special regime that corresponds to reason of self-employment activity. Self-employed or freelance workers who, meeting the above requirements, opt for a contribution base higher than the minimum indicated in the previous paragraph, may apply a bonus of 80 percent on the contribution for common contingencies during the aforementioned period, the amount to be bonused being the result of applying the rate of contribution for common contingencies in force at any given time to the minimum contribution base corresponding to that contribution.» PUBLIC SECTOR: Twenty-second Additional Provision. Birth, adoption, parental leave for a parent other than the biological mother, and breastfeeding leave for public administration employees. The following permits for birth, adoption, leave from a parent other than the biological mother and breastfeeding regulated in the consolidated text of the Law on the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of October 30, will apply to the working staff of the public administrations, and therefore the provisions of this Law on the suspension of employment contracts that, where applicable, would correspond to the same facts will not apply to this staff. » Article 3. Amendment to the consolidated text of the Law on the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of October 30. The consolidated text of the Basic Law on Public Employees, approved by Royal Legislative Decree 5/2015, of October 30, is amended as follows: One. Article 7 is amended, which is worded as follows: "Article 7. Regulations applicable to labor personnel. Labor personnel in the service of public administrations are governed, in addition to labor legislation and other conventionally applicable regulations, by the provisions of this Statute that so provide. However, in matters of birth, adoption, leave for parents other than the biological mother, and breastfeeding leave, labor personnel in the service of public administrations shall be governed by the provisions of this Statute. Therefore, the provisions of the consolidated text of the Workers' Statute on the suspension of employment contracts that, where applicable, would correspond to the same facts shall not apply to these personnel." Two. Section f) of Article 48 is amended to read as follows: "f) For breastfeeding a child under twelve months of age, they shall be entitled to one hour of absence from work, which may be divided into two parts. This right may be replaced by a reduction of the normal working day by half an hour at the start and end of the working day, or by one hour at the start or end of the working day, for the same purpose. The leave contemplated in this section constitutes an individual right of civil servants, and its exercise may not be transferred to the other parent, adoptive parent, guardian, or foster parent. A request may be made to replace breastfeeding time with paid leave that accumulates the corresponding time in full days. This option may only be enjoyed after the end of leave for birth, adoption, guardianship, foster care, or for the parent other than the biological mother, or once, since the birth of the child, a period of time equivalent to that covered by the aforementioned leaves has elapsed. This leave will be increased proportionally in cases of childbirth, adoption, guardianship for adoption purposes or multiple foster care. Three. Sections a), b), c) and d) of Article 49 are amended and read as follows: a) Leave for the biological mother due to birth: this will last sixteen weeks, of which the six weeks immediately following childbirth will in all cases be compulsory and uninterrupted rest. This leave will be extended by two more weeks in the event of disability of the son or daughter and, for each son or daughter from the second onwards in cases of multiple births, one week for each of the parents. However, in the event of the death of the mother, the other parent may use all or, where appropriate, the remaining part of the leave. If both parents are employed and the first six weeks of mandatory leave have elapsed, the leave may be taken at their discretion, uninterrupted, and may be exercised from the end of mandatory leave after birth until the child reaches twelve months of age. In the case of uninterrupted leave, at least 15 days' notice shall be required for each period, and the leave shall be granted for full weeks. This leave may be taken full-time or part-time, when the needs of the service permit, and under the terms determined by regulations, in accordance with the rules established in this article. In cases of premature birth and in those in which, for any other reason, the newborn must remain hospitalized following birth, this leave shall be extended by the number of days the newborn is hospitalized, with a maximum of thirteen additional weeks. In the event of the death of a son or daughter, the duration of the leave will not be reduced, unless, once the six weeks of mandatory leave have elapsed, a request is made to return to work. While on this leave, once the mandatory rest period has ended, the applicant may participate in training courses convened by the Administration. b) Leave for adoption, guardianship for adoption, or foster care, whether temporary or permanent: this will last sixteen weeks. Six weeks must be taken on a full-time basis, compulsorily and uninterruptedly, immediately following the court ruling establishing the adoption or the administrative decision to grant guardianship for adoption or foster care. If both parents are working and after the first six weeks of mandatory leave have elapsed, the period of this leave may be taken uninterruptedly and may be exercised from the end of the mandatory leave following the event triggering the leave until the son or daughter reaches twelve months of age. In the case of interrupted leave, at least 15 days' notice will be required for each period, and leave will be extended by full weeks. This leave will be extended by two additional weeks in the event of disability of the adopted or fostered minor, and for each son or daughter, starting with the second, in the case of adoption, foster care for adoption, or multiple foster care, one week for each parent. The calculation of the period will be determined at the parent's discretion, from the administrative decision of foster care for adoption or foster care, or from the judicial resolution establishing the adoption. Under no circumstances may a single minor entitle the child to multiple periods of this leave. This leave may be taken full-time or part-time, when service needs permit, and under the terms established by regulations, in accordance with the rules established in this article. If prior travel by the parents to the adopted child's country of origin is necessary, in the case of international adoption or foster care, they will also be entitled to a leave of up to two months, receiving only basic pay during this period. Independently of the leave of up to two months provided for in the previous paragraph and for the case contemplated in said paragraph, the leave for adoption, foster care for adoption purposes, or foster care, whether temporary or permanent, may begin up to four weeks before the court ruling establishing the adoption or the administrative or judicial decision to place the child in foster care. During the period of this leave, participants may participate in training courses convened by the Administration. The cases of adoption, foster care for adoption purposes, or foster care, whether temporary or permanent, provided for in this article will be those established in the Civil Code or in the civil laws of the autonomous communities that regulate them, with temporary foster care having a duration of no less than one year. c) Leave for a parent other than the biological mother due to birth, custody for adoption, foster care, or adoption of a son or daughter: This will last sixteen weeks, of which the six weeks immediately following the triggering event will always be compulsory leave. This leave will be extended by two more weeks, one for each parent, in the event of a disability of the son or daughter, and for each son or daughter from the second onward in the event of birth, adoption, custody for adoption, or multiple foster care, to be taken from the date of birth, the administrative decision of custody for adoption or foster care, or the court ruling establishing the adoption. This leave may be distributed among the parents who will be taking it, provided that the first six weeks are uninterrupted and immediately following the date of birth, the court ruling of custody for adoption or foster care, or the court ruling establishing the adoption. If both parents are employed, and after the first six weeks have elapsed, this leave may be taken uninterruptedly and may be exercised from the end of the mandatory leave period following childbirth until the child reaches twelve months of age. In the case of uninterrupted leave, at least 15 days' notice is required for each period, and it shall be exercised in full weeks. If the parent taking this leave opts to take this leave after the sixteenth week of maternity leave, and if the parent taking this leave has requested to accumulate breastfeeding time for a child under twelve months of age into full days, as provided for in section f) of Article 48, the remaining ten weeks of the leave of the parent other than the biological mother shall be counted at the end of this period. This leave may be taken full-time or part-time, when the needs of the service permit, and under the terms established by regulations, in accordance with the rules established in this article. In cases of premature birth and in those in which, for any other reason, the newborn must remain hospitalized following birth, this leave will be extended by the number of days the newborn is hospitalized, with a maximum of thirteen additional weeks. In the event of the death of a son or daughter, the duration of the leave will not be reduced, unless, once the six weeks of mandatory rest have elapsed, a request is made to return to work. During the period of this leave, after the first six uninterrupted weeks immediately following the date of birth, the newborn may participate in training courses convened by the Administration. In the cases provided for in sections a), b), and c), the time elapsed during the enjoyment of these permits will be counted as effective service for all purposes, guaranteeing the full economic rights of the civil servant and, where applicable, of the other civil servant parent, during the entire duration of the permit, and, where applicable, during the periods following the enjoyment of this, if in accordance with the applicable regulations, the right to receive any remuneration is determined based on the period of enjoyment of the permit. Civil servants who have made use of leave for birth, adoption, guardianship for adoption or foster care, whether temporary or permanent, shall have the right, once the leave period has ended, to return to their job under terms and conditions no less favourable to the enjoyment of the leave, as well as to benefit from any improvement in working conditions to which they may have been entitled during their absence. d) Leave due to gender-based violence against female civil servants: absences from work by female civil servants who are victims of gender-based violence, whether total or partial, shall be considered justified for the time and under the conditions determined by the social care or health services, as appropriate. Likewise, female civil servants who are victims of violence against women, in order to ensure their protection or their right to comprehensive social assistance, shall have the right to a reduction in their working day with a proportional reduction in pay, or to reorganize their working time, through the adaptation of their schedule, the application of flexible hours, or other forms of working time organization that are applicable, under the terms established for these cases by the applicable equality plan or, failing that, by the competent Public Administration in each case. In the event stated in the previous paragraph, the female civil servant shall maintain her full salary when she reduces her working day by one-third or less. Four. A new ninth transitional provision is introduced, with the following wording: "Ninth transitional provision. Progressive implementation of leave for parents other than the biological mother for public employees as provided for in Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation. The duration of the leave of the parent other than the biological mother by birth, custody for the purposes of adoption, foster care, or adoption referred to in section c) of article 49 of this regulation, as amended by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation, will be progressively increased, such that: a) In 2019, the duration of the leave will be eight weeks; the first two weeks will be uninterrupted and immediately following the date of birth, the judicial decision of custody for the purposes of adoption or foster care, or the judicial decision constituting the adoption. The remaining six weeks may be of interrupted enjoyment; either after the six weeks immediately following the mandatory rest period for the mother, or after the end of the leaves contained in sections a) and b) of Article 49 or the suspension of the contract due to birth, adoption, guardianship for adoption, or foster care. b) In 2020, the duration of the leave will be twelve weeks; the first four weeks will be uninterrupted and immediately following the date of birth, the court decision on guardianship for adoption or foster care, or the court decision constituting the adoption. The remaining eight weeks may be interrupted; either after the six weeks immediately following the mandatory rest period for the mother, or after the end of the leaves contained in sections a) and b) of Article 49 or the suspension of the contract due to birth, adoption, guardianship for adoption, or foster care. c) Finally, in 2021, the duration of the leave will be sixteen weeks; The first six weeks will be uninterrupted and immediately following the date of birth, the date of the court decision granting custody for adoption or foster care, or the court decision establishing the adoption. The remaining ten weeks may be uninterrupted; either after the six weeks immediately following the mandatory rest period for the mother, or after the end of the leave periods contained in sections a) and b) of Article 49 or the suspension of the contract due to birth, adoption, custody for adoption, or foster care. Note: The wording of the articles and information in this Information Note may not literally coincide with the wording in the Official State Gazette (BOE), as they may have been summarized or modified for greater clarity, always at the discretion and interpretation of this professional office.

  • Information Circular January 2019 (II). Basic Information

  • Labor Consulting M. Moyá. Payroll - Contracts - Social Security - Company registrations - Personal Income Tax - Self-employed Pensions - Domestic employees - Assistance before the Social Jurisdiction. Tel. 971.724286 / 971.718676 // Fax. 971.725529 mmoyalaboral@gmail.com // www.asesoriamoya.com INFORMATION NOTE MONTH OF JANUARY 2019 (II). Below we inform you about certain BASIC matters that, due to their IMPORTANCE, we consider we should reiterate periodically. FIRST.- BONIFIED CONTRACTS AND TEMPORARY CONTRACTS: 1.- In order to be entitled to the bonus of the business contribution to Social Security of the contracts, it will be necessary for the company to be up to date in the fulfillment of its tax obligations and before the Social Security both on the date of the granting of the bonuses and during the collection of the same. Failure to pay these obligations within the statutory deadline will result in the automatic loss of bonuses for contributions corresponding to periods not paid within said deadline. Once the subsidized contract has been executed, there is a high probability that a labor inspection will be carried out on the contract and the rest of the company. 2. Temporary contracts due to production circumstances must be motivated by a real, specific, and unusual increase in the company's activity, with the reasons for the temporary nature adjusted to the reality of the facts. Therefore, we emphasize the importance of the temporary nature being substantiated and expressly defined in the contract. This eventuality must be communicated to us by the company upon becoming aware of it. Contracts for a Specific Work or Service must refer to a specific work or service with a limited time and be clearly specified in the contract. Otherwise, in both cases, both the temporary and the specific work or service, the acts could be considered fraudulent, with the consequences that this entails (conversion of the temporary contract to a permanent one, sanction by the Labor Inspectorate, etc.). SECOND.- STAFF WITH SUBSIDIZED CONTRACTS: - Companies or entities that have terminated or terminate, due to dismissal declared UNFAIR, subsidized contracts will be excluded from the corresponding bonuses for a period of twelve months. This exclusion will affect a number of contracts equal to those terminated. - In most cases, companies that issue subsidized contracts must maintain the average workforce throughout the duration of the contract; otherwise, they will be obliged to return the bonuses with a possible surcharge of twenty percent. THIRD.- RESERVATION OF JOBS FOR COMPANIES WITH MORE THAN FIFTY WORKERS IN FAVOR OF DISABLED PEOPLE. (ET art. 17; L 13/1982 art. 38). Companies that employ 50 or more workers are required to ensure that at least 2% of their employees are disabled. Failure to comply with this obligation is considered a serious offense, punishable by a fine of €200.52 to €3,005.06. FOURTH.- PER DIET AND TRAVEL EXPENSES. The PER DIET and TRAVEL EXPENSES received by workers must be realistic. If these amounts cannot be adequately justified before an inspection, the company must pay contributions for them retroactively and with the corresponding surcharge, without prejudice to any penalties that may arise. In addition, tax liability may be incurred with respect to unpaid personal income tax withholdings. Travel expenses must be justified by a document that expressly and fully states the date, route taken, reason, and the location, person, or company of the visit. This document must be signed by both the company and the employee. Subsistence allowances must be justified by an invoice, ticket, voucher, or similar. The date and reason must also be stated. To be eligible for subsistence allowances, they must occur outside the company's municipal boundaries and the employee's home address. The TGSS receives monthly information for verification on all items included in employees' payrolls, including travel expenses and travel expenses. This will mean that the TGSS and/or the Labor and Social Security Inspectorate may request proof of these payments. FIFTH.- PERSONAL INCOME TAX WITHHOLDINGS: Due to its importance, it is important to remember that employees are required to provide companies with the personal data necessary to correctly withhold personal income tax (IRPF) using Form 145, provided by this consultancy. They are also required to immediately notify the company of any changes or modifications that may affect the calculation of the same. In the event that less than the required amount is withheld, the company itself will be responsible for any financial differences due to the lack of withholding. It is very important to note that the withholdings to be applied to pay slips may be considerably increased if the employee's salary increases, either periodically or just once, as well as due to contract extensions, *especially if these circumstances occur in the last months of the year. SIXTH.- JOINT LIABILITY FOR SUBCONTRACTING WORKS OR SERVICES: In accordance with Article 42 of the ET (Working Order), employers who contract or subcontract with others the execution of works or services corresponding to the former's own activity must verify that said contractors are up to date with their Social Security contributions. To this end, companies are advised to request that the subcontracted companies be up to date with the General Treasury of Social Security. The principal employer, and for the year following the termination of his assignment, will be jointly liable for the salary obligations contracted by the contractors and subcontractors with their workers and those related to Social Security during the term of the contract. *It is therefore of utmost importance that subcontracting companies ensure month by month that the subcontracted companies are up to date with Social Security, with the payment of salaries and compliance with prevention. SEVENTH.- MULTIPLE EMPLOYMENT: When the worker provides services to several companies, they must notify this in order to distribute the maximum contribution limit among all companies in proportion to the remuneration paid to the worker in each of them. EIGHTH.- ONLINE SOCIAL SECURITY NOTIFICATIONS: Self-employed workers will receive Social Security notifications electronically, so they are required to enter the Social Security website using their digital certificate or electronic DNI and proceed to download said notifications. NINTH.- OCCUPATIONAL RISK PREVENTION: Once again, we remind you that the company must comply with the precepts established in the Occupational Risk Prevention Law (Law 31/1995 of November 8). There are obligations regarding occupational risk prevention that the employer must meet, including:
  • Risk assessment and prevention plan. Periodic reviews of said documents.
  • Review and control of work equipment and protective equipment.
  • Information, consultation, and participation of workers.
  • Worker training.
  • Coordination of activities and emergency measures.
  • Health surveillance.
  • Specific assessments for minors, pregnant or breastfeeding women, etc. Failure to comply may result in penalties ranging from:
  • Minor infractions: From 300.51 euros to 1,502.53 euros.
  • Serious infractions: From 1,502.54 euros to 30,050.61 euros.
  • Very serious infractions: From 30,050.62 euros to 601,012.10 euros. Therefore, we advise you to contact a Prevention Service to carry out preventive activities. If you do not know one you trust, we can advise you on the matter.