The exemption of expenses per kilometer in Personal Income Tax is increased. In the Order HFP/792/2023, and Order HFP/793/2023, of July 12, the amount of the per diems and allowances for travel expenses in the Personal Income Tax is revised. Expenses per kilometer in Personal Income Tax (IRPF) The Personal Income Tax Regulation, approved…
New work-life balance measures 2023 are approved in RDL 5/2023. Published in the BOE of June 29, 2023, it partially transposes Directive (EU) 2019/1158. Relating to the work-life balance of parents and caregivers. Accordingly, amendments are made to the consolidated text of: the Workers’ Statute Law (RD Legislative 2/2015). in the Law regulating the Social…
The paid work leave to vote in the next general elections as int past municipal and regional elections is included in Organic Law 5/1985, of the General Electoral System. Next Sunday, July 23rd, we have been called for next general elections. For those who have to work and depending on the role they are going to…
The prohibition to work outdoors in cases of extreme heat. Once the Royal Decree-Law 4/2023 is published, it establishes the prohibition to develop certain tasks outdoors, when there are cases of very high temperatures. But also, it requires the adaptation of working conditions and the reduction or modification of the hours of development of the…
The new menstruation leave has been approved by the Organic Law 1/2023, of February 28th. It modifies the Organic Law 2/2010, of March 3, on sexual and reproductive health and the voluntary interruption of pregnancy. Thus, in its Third Additional Provision, three new special situations of Temporary Incapacity (I.T.) are included. These would come into…
The collective bargaining agreement insurance is mandatory if it is reflected in the collective bargaining agreement of the company in question. At least, it is advisable in any case to have it. As you know, protection against accidents at work is fundamental for companies, and many of them are obliged by collective agreement to take…
The question of whether it is mandatory to declare the tips received by employees is always there. In fact, it is one of the most common queries in the hostelry. As well as in other sectors, such as cabs, tourism, home deliveries, etc. Traditionally, tips are usually given directly by customers in gratitude for the…
The Labour and Social Security Inspectorate (ITSS) is sending letters to companies regarding temporary contracts made. This letter campaign is part of the “Plan de Choque contra el fraude del contrato temporal”. And, to tell the truth, we consider that they are being sent indiscriminately. The Labour and Social Security Inspectorate in relation to…
Self-employed with workers must have a workplace harassment protocol. This affects all companies or self-employed employers, regardless of the number of workers they have. Since the entry into force of the Equality Law 3/2007 and its Royal Decree 901/2020, it is mandatory. Self-employed with workers must have a workplace harassment protocol Although many Self-employed…
Changes in the communication of medical leaves will affect in such a way that workers will no longer have the obligation to submit the sick leave to their company. These changes are included in the modifications approved by the Council of Ministers in Royal Decree 625/2014. From now on, it will be the doctors through…