Employment News for 2023 – Spain

Unemployment Benefits: The amount of the benefits increases from day 181 from 50% to 60% of the regulatory base.

Contribution bases and rates (Social Security/SS):

  • The maximum SS contribution base will be EUR 4,495.50, which represents an increase of 8.6%.
  • The minimum SS contribution base equals to the minimum wage.
  • New contribution! The Intergenerational Equity Mechanism. It amounts to 0.6% of the contribution base (0.5 % paid by the employer and 0.10% paid by the employee).

Occupational Accidents: Continuance of the suspension of the applicability of the reduction of the occupational contributions due to a reduction in the number of occupational accidents.

Equality Plans: Companies with 50 or more employees are obliged to have an equality plan.

Freelancers: They will have to start paying SS contributions calculated according to the expected income, with the minimum contribution for the maximum base being EUR 509.80/month and the minimum contribution for the minimum base EUR 234.51/month.

Soria, Teruel, and Cuenca: Companies in these provinces will be able to benefit from a reduction up to 20% of their SS contributions. The self-employed who start their activity in this year for the first time will have a reduced SS contribution of EUR 80/month for 3 years and will neither have to pay contributions for termination of the activity nor for professional training contributions.

Domestic Employees: As from 1/1/23, employers will have to assume the SS obligations of domestic employees even if they work less tan 60 hours per month for the employer. The employer will have to communicate this new obligation to the SS in January 2023.

Temporary Sick Leave: The sick employee does not have to send the sick leave note to the company anymore; the National Social Security Institute will send this information directly to the company.

Legal interest: 3.25% (which will increase the amount of the judicial/procedural interests).

This article was first published on 12 January by our Spanish member firm álvarez lentner. The Spanish boutique law firm advises both companies and individuals on a wide range of Employment and Labor Law matters. To know more and discover how the firm can assist you, get in touch with Almudena Álvarez or visit their website.