It adjusts personal income tax withholdings considering aspects such as marital status, number of children or a disability, to ensure an accurate tax calculation and avoid over- or underpayments.
The most relevant labour obligations to be fulfilled by companies are highlighted: time recording, wage recording, equality plans and the implementation of a complaints channel.
This new legal framework aims not only to modernize immigration legislation but also to facilitate social integration, align with European regulations, and strengthen the rights of foreign nationals.
With the reform, the burden of proof is reversed: now it will be the worker who must demonstrate that the dismissal occurred solely due to exercising their right to request this adaptation.
The National Court has ruled on this leave, establishing that medical discharge does not imply that the paid leave for hospitalisation provided for in the Workers’ Statute must end.
Companies that hire unemployed persons to replace a worker can benefit from social security bonuses for the duration of the contract.