Prestaciones por maternidad

Maternity benefits. Exempt from Personal Income Tax (IRPF)

On October 5, the Supreme Court ruled establishing the following legal doctrine: “Maternity benefits received from Social Security are exempt from Personal Income Tax“. Specifically, the Supreme Court considers that the maternity benefit paid by the National Social Security Institute may be incardinated in the case provided for in the third paragraph/letter-h of article 7…

Ayudas Contratación

Madrid Regional Government: Increase in aid for indefinite-term contracts

The Community of Madrid published an increase in the current Program of Incentives for the Aid for indefinite-term contracts With the new update of amounts for aid for indefinite-terms contracts in the Community of Madrid gives the right to: Grant of €4,000 for each initial full-time permanent contract. Subsidy of €5,500 for each initial full-time…

Intensification of the control of training, part-time and temporary contracts

On 6 April 2018, the Spanish Council of Ministers approved new measures to intensify the control of unjustified temporary employment contracts, of part-time employment contracts, as well as of training contracts. Accordingly, the 2018-2020 Strategic Plan of the Labour and Social Security Inspectorate is to be implemented, that shall designate the Labour Inspectorate as the public…

On-call hours at home are considered “worked” hours

The controversy regarding the classification of “on-call hours” and/or “stand-by hours” as working hours has been discussed on several occasions by the Court of Justice of the European Union (CJEU), that, in the recent judgment regarding the Matzak case, judgment dated 21 February 2018 (C-518/15), has stated that on-call hours shall be accounted for as hours effectively worked if…

Self employed workers (Sole Traders): Possibility for adjustment of the contribution bases

We hereby inform you that you have the option of modifying the contribution base of the Special Self-Employed Worker (Sole Trader) Regime and, accordingly, the Social Security fee to be paid, within the established limits, according to your age. The upcoming deadline for said adjustment is that of 30 June 2018. Said modification shall take…