Information Circulars 2024

  • Information Circular January 2024. Reminder.

  • INFORMATION NOTE JANUARY 2024 IMPORTANT INFORMATION NOTE AS A REMINDER AND AS INFORMATION FOR NEWLY JOINED COMPANIES INTO THE PROFESSIONAL FIRM Dear Sir/Madam: Hereby, and because we consider it important to remind our clients of certain matters, as well as the importance of transmitting said information to new clients of this professional firm, we proceed to inform you of some of those issues that we consider, due to their relevance and importance, you should be aware of immediately, without prejudice to this firm periodically informing you of those aspects that, due to their novelty or importance, it is considered necessary to bring to your attention. 1.- SUBSIDIZED CONTRACTS AND TEMPORARY CONTRACTS: 1.- In order to be eligible, where applicable, for the bonus on the employer's Social Security contribution for contracts, the company must be up to date with its tax and Social Security obligations both on the date the bonuses are granted and during the period in which they are received. Failure to pay these obligations within the statutory deadline will result in the automatic loss of the bonuses for contributions corresponding to periods not paid within said deadline. Once a subsidized contract has been executed, there is a good chance 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 contract being adjusted to the reality of the facts. Therefore, we emphasize the importance of the temporary contract being substantiated and expressly defined in the contract. The company must expressly inform us of this eventuality, as it is aware of it and will sign it under its own responsibility. Temporary contracts executed in fraud of the law may result in the Labor and Social Security Inspectorate converting them into permanent contracts and imposing a fine of up to €10,000 for each contract. 2. PERSONNEL WITH BONIFIED 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. The aforementioned 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 required to refund the bonuses with a 20% surcharge. 3.- RESERVATION OF JOBS FOR COMPANIES WITH MORE THAN 50 WORKERS IN FAVOR OF THE DISABLED. (ET art. 17; L 13/1982 art. 38; Legislative Royal Decree 1/2013 of November 29, art. 42; Royal Decree 1451/1983 of May 11, art. 4 et seq.; Royal Decree 364/2005 of April 8)). Companies employing 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. 4. PER DIET AND TRAVEL EXPENSES. The PER DIET and TRAVEL EXPENSES received by workers must be accurate. If these amounts cannot be adequately justified for inspection, the company must pay them retroactively and with the corresponding surcharge, without prejudice to any penalties that may arise. Furthermore, the company may be held liable to the Treasury for 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 worker. Regarding subsistence allowances, they must be justified by an invoice, ticket, voucher, or similar. The date, location, and company or companies visited, the reason for the visit, and the time of departure and arrival at the workplace must also be expressly stated. To be eligible for subsistence allowances, they must occur outside the company's municipal boundaries and the employee's home. Subsistence allowances and mileage allowances cannot be paid to employees with a contract for work or service. This document must be signed by both the company and the employee. The TGSS receives monthly information for verification on all items included in employees' payrolls, including subsistence allowances and travel expenses. This will mean that the TGSS and/or the Labor and Social Security Inspectorate may request proof of these payments. 5.- 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. 6.- JOINT LIABILITY FOR SUBCONTRACTING WORKS OR SERVICES: In accordance with Article 42 of the ET (Working Orders of the Workers' ... 7.- MULTIPLE EMPLOYMENT: When an employee provides services to several companies, they must notify the company in order to distribute the maximum contribution limit among all companies in proportion to the salary paid to the employee in each of them. 8.- ONLINE SOCIAL SECURITY NOTIFICATIONS: Self-employed workers will receive Social Security notifications electronically; therefore, they are required to access the Social Security website using their digital certificate or electronic ID card and download these notifications. 9.- OCCUPATIONAL RISK PREVENTION: Once again, we remind you that the company must comply with the provisions established in the Occupational Risk Prevention Law (Law 31/1995 of November 8). There are obligations regarding occupational risk prevention that the employer must address immediately, including:
  • Risk assessment and prevention plan. Periodic reviews of these documents.
  • Review and control of work equipment and protective gear.
  • 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.
  • Subcontractors. Non-compliance may result in penalties ranging from:
  • Minor infractions: From 45 to 2,450 euros.
  • Serious infractions: From 2,451 to 49,180 euros.
  • Very serious infractions: From 40,181 to 983,736 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. 10.- ELIGIBILITY OF WORKERS AND ADMINISTRATORS OF CAPITALIST COMMERCIAL COMPANIES AND WORKER-OWNED SOCIETIES IN THE SOCIAL SECURITY SYSTEM. Those who perform the management and directorship functions entailed in the position of director or administrator, or who provide other services for a commercial company, for profit and on a regular, personal and direct basis, shall be compulsorily included in the Special Social Security Regime for self-employed workers, provided that they have effective, direct or indirect control over the company. In any case, such a circumstance shall be deemed to exist when the worker's shares or interests represent at least half of the share capital. It shall be presumed that the employee has effective control of the company when any of the following circumstances occur: 1. That at least half of the capital of the company for which he or she provides services is distributed among partners with whom he or she lives, and to whom he or she is related by marriage or by blood, affinity, or adoption, up to the second degree. 2. That his or her share in the share capital is equal to or greater than one-third thereof. 3. That his or her share in the share capital is equal to or greater than one-quarter thereof, if he or she has been assigned management and direction functions of the company. On the other hand, directors and administrators of commercial companies shall be considered assimilated to employees, excluding unemployment benefits and the Wage Guarantee Fund, provided that they do not control them under the terms indicated above. We remind you that in all commercial companies, there must be a "responsible person/representative" registered as self-employed if they meet the requirements indicated previously in this same point or, if applicable, a rate one registered under the General Social Security Regime with sufficient powers and with the category of Director, Manager, or similar. It is very important that if there is a change in the deeds (shares, directors, etc.), you notify us immediately in case any changes are necessary and inform the TGSS. On the other hand, remember that the TGSS assumes that every director performs management and administration functions (i.e., they are an active director). Therefore, a non-working passive director (who does not participate in management and does not need to register) will have to prove their status to avoid having to pay contributions. Otherwise, they may be required to pay the corresponding contributions with retroactive effect of four years with the corresponding surcharge. 11. COMPENSATION ESTABLISHED IN COLLECTIVE BARGAINING AGREEMENTS FOR WORKERS IN CASES OF DISABILITY AND DEATH. As we have been reporting, we remind you that most collective bargaining agreements include compensation for workers in cases of disability and death. For this purpose, the agreement itself establishes the obligation for the company to take out insurance to cover these contingencies. Furthermore, we remind you that on this firm's website (www.asesoríammoya.com) you can find the "information notes" issued and you can also find the collective bargaining agreement corresponding to your activity in case you are interested in consulting it. 12. EQUALITY PLANS As we reported extensively in our information note for February 2021, certain companies are required to have an equality plan. Currently, all companies with more than 50 employees are required to have an equality plan. Both companies that already have an equality plan and those required to do so must adapt their plans to Royal Decree 901/2020 of October 13 within the period established for its review. Regulatory Environment The current regulatory framework includes various standards that develop the diagnosis, content, subjects, salary audits, monitoring and evaluation systems for equality plans, as well as the Registry of Equality Plans, regarding their constitution, characteristics, and conditions for registration and access. Content and subjects to be addressed in company equality plans. The regulations regulate the content of the Equality Plan that we could call "formal or methodological," associated with the need to address a series of subjects within the prior diagnosis, taking into account the specific criteria indicated in the annex to Royal Decree 901/2020, of October 13: a) Selection and hiring process. b) Professional classification, training, and professional promotion. e) Working conditions, including salary audits between women and men (including salary audits between women and men in accordance with the provisions of Royal Decree 902/2020, of October 13, on equal pay between women and men) f) Joint exercise of the rights of personal, family and work life. g) Female underrepresentation. h) Remuneration. i) Prevention of sexual and gender-based harassment. Salary audit Among the new features in this section, we find the obligation to carry out a salary audit for all companies that are in turn required to have an Equality Plan - which, once the transitional periods established in Royal Decree-Law 6/2019, of March 1, have elapsed, will apply to all companies with at least 50 employees. The establishment of an action plan to correct pay inequalities, with the definition of objectives, specific actions, a timeline, and the person or persons responsible for its implementation and monitoring. The action plan must contain a system for monitoring and implementing improvements based on the results obtained. The pay audit will be valid for the duration of the equality plan of which it is part, unless a lower obligation is determined therein. The obligation of equal pay for work of equal value. The principle of equal pay for work of equal value, as established in Article 28.1 of the Workers' Statute, is binding on all companies, regardless of the number of employees, and on all collective agreements and arrangements. In accordance with Article 5 of Royal Decree 902/2020, of October 13, the general rules on the pay register are: 1. In accordance with the provisions of Article 28.2 of the Workers' Statute, all companies must keep a pay register for their entire workforce, including management and senior officials. The purpose of this registry is to guarantee transparency in the configuration of earnings, in an accurate and up-to-date manner, and adequate access to the remuneration information of companies, regardless of their size, through the documented preparation of averaged and itemized data. 2. The remuneration registry must include the average values of salaries, salary supplements, and non-salary earnings of the workforce, broken down by sex and distributed in accordance with the provisions of Article 28.2 of the Workers' Statute. (Professional groups, professional categories, or jobs of equal value) For these purposes, the arithmetic mean and median of the actual earnings for each of these concepts in each professional group, professional category, level, position, or any other applicable classification system must be established in the remuneration registry of each company, appropriately broken down by sex. In turn, this information must be broken down according to the nature of the remuneration, including base salary, each of the supplements and each of the non-salary payments, specifying each payment separately. - NOTE: Equality Plans, the diagnosis, content, subjects, salary audits, monitoring and evaluation systems for equality plans, as well as the Registry of Equality Plans, with regard to their constitution, characteristics and conditions for registration and access, must in all cases be carried out by specialized companies for this purpose, being a topic outside the scope of our professional practice. This professional office will provide, upon request, the salary record according to the data provided by our payroll management software. 13th.- CONTRIBUTION FOR SELF-EMPLOYED WORKERS Royal Decree-Law 13/2022, of July 26, which regulates a new contribution system for self-employed and freelance workers that comes into force on January 1, 2023, establishes that self-employed workers will contribute based on the annual income obtained in the exercise of their economic, business or professional activities. For the purposes of determining the contribution base under this special scheme, all net income obtained by the aforementioned workers during each calendar year from their various professional or economic activities will be taken into account, even if the performance of some of these activities does not determine their inclusion in the Social Security system, and regardless of whether they carry them out individually or as partners or members of any type of entity, with or without legal personality, provided that they do not appear registered as employees or assimilated to these. 14. FOREIGN WORK PERMITS. Companies must ensure that foreign workers with work permits renew them if they continue to work. 15th.- CREATION OF A COMPLAINT BOX IN COMPANIES LAW 2/2023, OF FEBRUARY 20, REGULATING THE PROTECTION OF PEOPLE WHO REPORT REGULATORY VIOLATIONS AND THE FIGHT AGAINST CORRUPTION. (APPLICATION TO THE PUBLIC SECTOR AND PRIVATE SECTOR COMPANIES WITH 50 OR MORE WORKERS -article 10-) I.- On March 13, 2023, the Law (Law 2/2023, of February 20) came into force, which obliges Administrations, organizations, companies and other entities to have an Internal Information System, which they must implement within a maximum period of three months from the entry into force of this law. As an exception, in the case of private sector legal entities with two hundred and forty-nine employees or fewer, as well as municipalities with fewer than ten thousand inhabitants, the deadline provided in the previous paragraph will be extended until December 1, 2023. (Second Transitional Provision) Businesses with more than 50 employees and fewer than 250 will have to set up a mailbox between March 13 and December 1 of this year to allow their employees or any person who has had an employment or commercial relationship with the company, including self-employed workers who have provided a service, to report administrative or criminal infractions they detect within the company. This obligation will entail a new additional cost for SMEs, which will not only have to launch the channel but also hire a full-time employee or hire an external company to manage it. The new mailbox will be used to receive and manage complaints about "any matter affecting the workplace" from employees or even self-employed workers who have worked or are currently working for the company. This reporting system was designed to "protect the whistleblower and prevent retaliation." To ensure that this mailbox truly works, it will not be enough to create an email or voice channel to collect all reports; an independent employee or external company will also have to be specifically assigned to monitor and manage all these reports and follow up if necessary. II. Requirements that the new mailbox must meet The new reporting system must meet several requirements, such as: - Allowing communications in writing or verbally, or both. Information may be provided either in writing, by postal mail, or through any electronic means enabled for this purpose, or verbally, by telephone, or through a voice messaging system. At the request of the whistleblower, it may also be presented through a face-to-face meeting within a maximum period of seven days. - Furthermore, those who submit reports through internal channels will be informed, in a clear and accessible manner, of the external channels for reporting to the competent authorities and, where appropriate, to the institutions, bodies, or agencies of the European Union. When making the communication, the informant may provide an address, email address, or a secure location for receiving notifications. Verbal communications, including those made through face-to-face meetings, telephone calls, or voice messaging systems, must be documented in one of the following ways, with the prior consent of the informant. This could be through a recording of the conversation in a secure, durable, and accessible format; or through a complete and accurate transcript of the conversation made by the personnel responsible for processing it. Internal reporting channels will even allow for the submission and subsequent processing of anonymous communications. III.- Implementation Protocol Furthermore, after implementing this system, the business must record that it has followed the following implementation protocol:
  • Identification of the internal reporting channel(s) with which they are associated.
  • Inclusion of clear and accessible information on external reporting channels to the competent authorities
  • Sending of acknowledgment of receipt of the communication to the informant within seven calendar days
  • Determining the maximum period for responding to investigative actions, which may not exceed three months from receipt of the communication
  • Provision for the possibility of maintaining communication with the informant and, if deemed necessary, requesting additional information from the informant
  • Establishing the right of the affected person to be informed of the actions or omissions attributed to them, and to be heard at any time
  • Guarantee of confidentiality when the communication is sent through reporting channels other than those established
  • Requiring respect for the presumption of innocence and the honor of the affected persons
  • Immediate forwarding of information to the Public Prosecutor's Office when the facts could be indicatively constitutive of a crime. The Independent Authority for the Protection of Informants (IAI), which is an independent administrative authority with its own legal personality, full capacity to act publicly and privately, with administrative, advisory, and sanctioning powers, will have jurisdiction to hear the alleged reported violations, in accordance with Law 2/2023, of February 20. Finally, please do not hesitate to contact our office with any questions or clarifications, which will be resolved as soon as possible. INFORMATION NOTE JANUARY 2023 IMPORTANT INFORMATION NOTE AS A REMINDER AND AS INFORMATION FOR NEWLY JOINED COMPANIES INTO THE PROFESSIONAL FIRM Dear Sir/Madam: Hereby, and because we consider it important to remind our clients of certain matters, as well as the importance of transmitting said information to new clients of this professional firm, we proceed to inform you of some of those issues that we consider that due to their relevance and importance you should be aware of immediately, without prejudice to the fact that this firm may periodically inform you of those aspects that, due to their novelty or importance, it is considered necessary to bring to your attention. FIRST.- SUBSIDIZED CONTRACTS AND TEMPORARY CONTRACTS: 1.- In order to be entitled, where applicable, to the bonus of the business contribution to Social Security for contracts, it will be necessary for the company to be up to date in the fulfillment of its tax obligations and with Social Security both on the date of the granting of the bonuses and during the receipt of them. 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 that period. Once the subsidized contract has been executed, there is a high probability that a labor inspection will be carried out on it 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 being tailored to the reality of the facts. Therefore, we emphasize the importance of the temporary nature being substantiated and expressly defined in the contract. The company must expressly inform us of this eventuality, as it is aware of it and will sign it under its own responsibility. Temporary contracts executed in fraud of the law may lead the Labor and Social Security Inspectorate to convert them into permanent contracts and impose a fine of up to €10,000 for each contract. SECOND.- STAFF WITH DISCOUNTED 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 required to return the bonuses with a twenty percent surcharge. 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 employing 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 for inspection, the company must pay them retroactively and with the corresponding surcharge, without prejudice to any penalties that may arise. Furthermore, the company may be held liable to the Treasury for 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 worker. Regarding subsistence allowances, they must be justified by an invoice, ticket, voucher, or similar. The date, location, and company or companies visited, the reason for the visit, and the time of departure and arrival at the workplace must also be expressly stated. To be eligible for subsistence allowances, they must occur outside the company's municipal boundaries and the employee's home. Subsistence allowances and mileage allowances cannot be paid to employees with a contract for work or service. This document must be signed by both the company and the employee. The TGSS receives monthly information for verification on all items included in employees' payrolls, including subsistence allowances 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 Tax), 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 from the subcontracted companies a certificate of being up to date with the General Treasury of Social Security. The principal employer, and for the year following the termination of their 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 an employee provides services to several companies, they must notify the company in order to distribute the maximum contribution limit among all companies in proportion to the salary paid to the employee in each of them. EIGHTH.- ONLINE SOCIAL SECURITY NOTIFICATIONS: Self-employed workers will receive Social Security notifications electronically, so they are required to access the Social Security website using their digital certificate or electronic ID card and 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 address immediately, including: Risk assessment and prevention plan. Periodic reviews of said documents. Review and control of work equipment and protective gear. 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. Subcontractors. Non-compliance 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. TENTH.- ELIGIBILITY OF WORKERS AND ADMINISTRATORS OF CAPITALIST COMMERCIAL COMPANIES AND WORKER-OWNED SOCIETIES IN THE SOCIAL SECURITY SYSTEM. Those who perform the management and directorship functions entailed in the position of director or administrator, or who provide other services for a commercial company, for profit and on a regular, personal and direct basis, shall be compulsorily included in the Special Regime of Social Security for self-employed workers, provided that they have effective, direct or indirect control over the company. In any case, such a circumstance shall be deemed to exist when the worker's shares or interests represent at least half of the share capital. It shall be presumed that the employee has effective control of the company when any of the following circumstances occur: 1. That at least half of the capital of the company for which he or she provides services is distributed among partners with whom he or she lives, and to whom he or she is related by marriage or by blood, affinity, or adoption, up to the second degree. 2. That his or her share in the share capital is equal to or greater than one-third thereof. 3. That his or her share in the share capital is equal to or greater than one-quarter thereof, if he or she has been assigned management and direction functions of the company. On the other hand, directors and administrators of commercial companies shall be considered assimilated to employees, excluding unemployment benefits and the Wage Guarantee Fund, provided that they do not control them under the terms indicated above. We remind you that in all commercial companies, there must be a "responsible person/representative" registered as self-employed if they meet the requirements indicated previously in this same point or, if applicable, a rate one registered under the General Social Security Regime with sufficient powers and with the category of Director, Manager, or similar. It is very important that if there is a change in the deeds (shares, directors, etc.), you notify us immediately in case any changes are necessary and inform the TGSS. On the other hand, remember that the TGSS assumes that every director performs management and administration functions (i.e., they are an active director). Therefore, a non-working passive director (who does not participate in management and does not need to register) will have to prove their status to avoid having to pay contributions. Otherwise, they may be required to pay the corresponding contributions with retroactive effect of four years with the corresponding surcharge. ELEVENTH.- COMPENSATION ESTABLISHED IN COLLECTIVE BARGAINING AGREEMENTS FOR WORKERS IN CASES OF DISABILITY AND DEATH. As we have been reporting, we remind you that most collective bargaining agreements include compensation for workers in cases of disability and death. For this purpose, the agreement itself establishes the obligation for the company to take out insurance to cover these contingencies. Furthermore, we remind you that on this firm's website (www.asesoríammoya.com) you can find the "information notes" issued and you can also find the collective bargaining agreement corresponding to your activity in case you are interested in consulting it. TWELFTH.- EQUALITY PLANS As we reported extensively in our information note for February 2021, there is an obligation to have an equality plan in certain companies. From 07/03/2021, companies with between 101 and 150 employees will be required to implement an EQUALITY PLAN, and from 07/03/2022, companies with between 50 and 100 employees will be required to implement an EQUALITY PLAN. Both companies that already have an equality plan and those that are required to do so for the first time must adapt their plans to Royal Decree 901/2020 of October 13 within the period provided for its review, with a deadline of January 14, 2022 (twelve months from the entry into force of the Royal Decree). Regulatory environment The current regulatory framework includes various standards that develop the diagnosis, content, subjects, salary audits, monitoring and evaluation systems for equality plans, as well as the Registry of Equality Plans, in relation to their constitution, characteristics, and conditions for registration and access. Content and matters to be addressed in companies' equality plans. The regulations govern the content of the Equality Plan that we could call "formal or methodological", associated with the need to address a series of matters within the prior diagnosis, taking into account the specific criteria indicated in the annex to Royal Decree 901/2020, of October 13: a) Selection and hiring process. b) Professional classification, training and professional promotion. e) Working conditions, including salary audits between women and men (including salary audits between women and men in accordance with the provisions of Royal Decree 902/2020, of October 13, on equal pay between women and men) f) Joint exercise of the rights of personal, family and work life. g) Female underrepresentation. h) Remuneration. i) Prevention of sexual and gender-based harassment. Pay Audit Among the new features in this section is the mandatory pay audit for all companies that are also required to have an Equality Plan. Once the transitional periods established in Royal Decree-Law 6/2019, of March 1, have elapsed, all companies with at least 50 employees will be required. The establishment of an action plan to correct pay inequalities, with specific objectives, specific actions, a timeline, and the person or persons responsible for its implementation and monitoring. The action plan must include a system for monitoring and implementing improvements based on the results obtained. The pay audit will be valid for the duration of the equality plan of which it is part, unless a shorter period is established therein. The obligation to provide equal pay for work of equal value. The principle of equal pay for work of equal value, as established in Article 28.1 of the Workers' Statute, is binding on all companies, regardless of the number of employees, and on all collective agreements and arrangements. Pursuant to Article 5 of Royal Decree 902/2020, of October 13, the general rules on the salary register are: In accordance with the provisions of Article 28.2 of the Workers' Statute, all companies must maintain a salary register for their entire workforce, including management and senior officials. This register aims to ensure transparency in the configuration of salaries, in a faithful and up-to-date manner, and adequate access to company salary information, regardless of their size, through the documented preparation of averaged and disaggregated data. The remuneration record must include the average values of salaries, salary supplements, and non-salary benefits for the workforce, broken down by sex and distributed in accordance with the provisions of Article 28.2 of the Workers' Statute. (Professional groups, professional categories, or jobs of equal value) For these purposes, the arithmetic mean and median of the actual earnings for each of these concepts in each professional group, professional category, level, position, or any other applicable classification system must be established in each company's remuneration record, appropriately broken down by sex. This information must also be broken down according to the nature of the remuneration, including base salary, each of the supplements, and each of the non-salary benefits, specifying each benefit separately. English: NOTE: Equality Plans, diagnosis, contents, subjects, salary audits, monitoring and evaluation systems for equality plans, as well as the Registry of Equality Plans, in relation to their constitution, characteristics and conditions for registration and access, must be carried out in all cases, with specialized companies for this purpose, being a matter outside the scope of our professional practice. This professional office will facilitate, if requested, the salary registry in accordance with the data provided by our payroll management software. THIRTIETH.- CONTRIBUTION FOR SELF-EMPLOYED WORKERS Royal Decree-Law 13/2022, of July 26, which regulates a new contribution system for self-employed and freelance workers that comes into force on January 1, 2023, establishes that self-employed workers will pay contributions based on the annual income obtained in the exercise of their economic, business or professional activities. For the purposes of determining the contribution base under this special regime, all net income earned by the aforementioned workers during each calendar year from their various professional or economic activities will be taken into account, even if the performance of some of these activities does not require their inclusion in the Social Security system. This does not apply to whether they carry out these activities individually or as partners or members of any type of entity, with or without legal personality, provided that they are not registered as employees or as equivalent workers. Finally, please do not hesitate to contact our professional office with any questions or clarifications, which will be resolved as quickly as possible.