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Training contract in alternation
This combination of study and work, which gives greater weight to permanent contracts, allows them to develop specific skills for the sector in which they will work, increasing their chances of finding employment after the end of the contract.
Changes in invoice issuance according to the Anti-Fraud Law
These regulations, the Invoice Systems Regulation RD 1007/2023 and the Future Electronic Invoicing Regulation, which enhance administrative efficiency and hinder tax fraud, affect both companies and the self-employed.
Main changes in Corporate Income Tax 2023-2024
The changes in the Corporate Income Tax for 2024 in Spain include several novelties and adjustments that seek to improve collection and adapt the tax system to the new economic realities.
Contribution and registration of internships in the Social Security system
In the case of paid internships, the Social Security obligations will correspond to whoever pays the financial compensation, while in the case of unpaid internships, it will be the company that fulfills the Social Security obligations.
New additional solidarity contribution
A new measure called “additional solidarity contribution” is introduced, which will affect those workers whose salaries exceed the maximum contribution base, and which will be applied as from January 2025.
Reconciliation of family and work through the Families Law
The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.
Increase in the Minimum Interprofessional Wage (SMI) for 2024
The SMI is set at 37.8 euros per day or 1,134 euros per month for full time for any activity in agriculture, industry and services, without distinction of sex or age of workers, increasing by 5% with respect to 2023.
Deadline to implement the Whistleblower Channel 2023
Its main purpose is to provide a secure and confidential vehicle for employees and other stakeholders to safely report any misconduct or irregularities they detect.
Specific cases in the new contribution system for expatriate workers
A displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.
New contribution system for expatriate workers
Order ISM/835/2023, dated July 20, comes into force to regulate the situation assimilated to that of being registered in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory.