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Directive (EU) 2023/970: new pay transparency obligations

Directive (EU) 2023/970: new pay transparency obligations

by Roberto Berzal | Jun 1, 2026 | Payroll Management

This Directive broadens the existing framework and introduces more harmonised and comparable criteria across the EU, with the aim of strengthening pay equality, improving salary transparency and facilitating the detection of the gender pay gap.

What is the SMAC and how does it work in employment disputes in Spain?

What is the SMAC and how does it work in employment disputes in Spain?

by Roberto Berzal | May 18, 2026 | Payroll Management

This body acts as a preliminary stage aimed at resolving disputes between employers and employees more quickly and, where possible, avoid judicial proceedings.

Remuneration register according to Royal Decree 902/2020: technical content and compliance obligations

Remuneration register according to Royal Decree 902/2020: technical content and compliance obligations

by Roberto Berzal | Jan 5, 2026 | Payroll Management

It is not only a legal obligation, but also an internal control tool that allows for the detection of possible wage inequalities and reduces risks in relation to the Labor Inspectorate.

Pension plan bonuses: Social Security savings for companies

Pension plan bonuses: Social Security savings for companies

by Roberto Berzal | Dec 9, 2024 | Payroll Management

Under current legislation, corporate pension plans and their associated Social Security contribution bonuses are strategic tools that benefit both employers and employees.

Tax and Labour implications of company vehicle use

Tax and Labour implications of company vehicle use

by Roberto Berzal | Feb 12, 2024 | Payroll Management

Supreme Court Resolution 131/2024 states that mixed use of company vehicles is not considered paid by the employee if no compensation is provided, and personal use is deemed compensation in kind.

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