Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.
The terms for the extension are maintained with minimal adjustments and similar to those already established in RD Law 30/2020, with companies in ERTE being able to benefit from different exemptions.
To this end, there are different procedures to obtain the residence and work permit for these foreign professionals. These types of permits are introduced by Law 14/2013, known as the law of mobility, which provides a simpler and more agile procedure for obtaining this authorization.
After entry into force of the new royal decree, all companies, regardless of their size, will have to keep a payroll within a period of 6 months that will make it possible to observe whether employees are receiving a salary equivalent to that of the opposite sex, in the same high-quality position and with a similar required experience.