This office operates according to the following schedule:

Winter Hours: Monday to Thursday from 9:00 AM to 2:00 PM and from 4:00 PM to 7:00 PM. Fridays from 9:00 AM to 2:00 PM.

Summer Hours (June 15 to September 30): Monday to Friday from 8:00 AM to 3:00 PM, with telephone service available during this period from 9:00 AM to 2:00 PM.

It is advisable that any email your company sends to our Labor Department be directed to our general email account at ifralaboral@ifra-asesores.com. Emails sent to individual addresses within our office (roberto@, maria@, etc.) may remain unopened if the person responsible is absent due to vacation, medical leave, etc.

REGISTRATIONS

The notification to Social Security of worker registrations must always be made prior to the start of the worker's activity. We kindly ask you to always inform this office in advance about the incorporation of workers into your company. You can do so through our support page: https://soporte.ifra-asesores.com/empresas/formularios/comunicacion-de-alta 

TERMINATIONS

The notification to Social Security of worker terminations (due to the end of a temporary contract, dismissal, etc.) has a legal maximum deadline of 3 calendar days. For practical reasons, this office uses the full legal deadline of 3 days to communicate worker terminations. For this reason, for example, if a work contract ends on January 31, this termination will not appear registered with Social Security or the Employment Office until February 3. (Therefore, it is advisable to remind the worker that they can visit their employment office to apply for benefits only after at least these 3 days have passed.)

Additionally, if the company pays the worker the salary corresponding to unused accrued vacation days, they will not be able to apply for unemployment benefits until that vacation period has passed, as the worker is considered to remain registered until that date. (For example, if 10 days of vacation are paid in the severance settlement, the worker must wait 10 days from the termination date to visit the employment office to apply for benefits.)

We remind you to inform IFRA Asesores of the expiration date of substitution contracts (interim contracts), as in most cases, the end date of substitution contracts is unknown to the office.

You can notify the terminations of your workers through our support page.https://soporte.ifra-asesores.com/empresas/formularios/comunicacion-de-baja

Contracts entered into to replace other workers (substitution contracts) often have an unknown end date in most cases (e.g., it is rarely known when a medical leave will end). You must inform us when you wish to terminate the substitute worker's contract once the cause of the substitution ends. (For example, when the substituted worker returns to work from a leave of absence, medical leave, maternity or paternity leave, pregnancy-related risk, strike, sanction, etc.). 

When notifying this office of the registration of a worker with a temporary contract, you must clearly specify the reason for its temporary nature.

Employers often excessively resort to temporary hiring to cover any labor needs. In practice, this could mean that such contracts are deemed fraudulent if certain requirements are not met, and they will therefore be presumed to be indefinite.

There are various factors that could lead to a temporary contract being considered fraudulent and thus classified as indefinite. This has significant implications for the employer who uses this type of temporary hiring, especially when the temporary contract ends normally, but the worker files a claim for unfair dismissal compensation (33 days' salary per year worked) in addition to the compensation already paid for the end of the temporary contract (12 days' salary per year worked).

The main circumstances that may determine that a temporary contract is, in fact, indefinite are as follows:

1. Failure to clearly specify the cause or circumstance of the temporary nature:
   The contract must explicitly and precisely detail the specific cause and the position the worker will perform. The clearer the cause, the greater the security for the employer.
   Examples: Generic causes such as "accumulation of tasks," "excess orders," or "replacement of a worker" are not valid.

2. Invalid cause for the temporary nature:
   Temporary contracts cannot be used to cover needs that are part of the company's normal and stable activity. Regular and habitual activities of the company must be covered through indefinite contracts.
   Examples: Restaurants, offices, or stores where most or all cooks, administrative staff, or sales assistants, respectively, have temporary contracts, as these positions are presumed to be part of the company's permanent needs unless proven otherwise.

3. False cause for the temporary nature:
   In the event of a claim, the employer must prove that the temporary cause indicated in the contract is true.

4. Exclusivity:
   If the temporary contract has been correctly formalized, meeting the above requirements and with a clearly defined cause, the worker must dedicate themselves exclusively to that role. Other tasks can only be performed occasionally.

5. Chaining temporary contracts exceeding the maximum duration:
   Workers acquire permanent status if, within a 24-month period, they have been employed for more than 18 months, whether continuously or not, in the same or different position with the same company or group of companies, using two or more contracts for circumstances of production, either directly or through temporary employment agencies.
   Additionally, the collective agreement applicable to your company may set stricter time limits (consult us in case of doubt).

6. The employee continues working after the temporary cause has ended:
   If the cause specified in the contract for its temporary nature has ended, the worker must immediately cease their employment with the company.
   If the temporary cause has ended and the worker continues providing services, they will be considered an indefinite employee for all purposes.
   Examples: A substitution contract must end when the substituted worker returns. A temporary contract for a sales assistant in a toy store to cover the Christmas sales peak must end when the Christmas season concludes.

7. The employer unilaterally terminates the temporary contract without the temporary cause having ended:
   This will also be considered fraudulent, leading to the reclassification of the temporary contract as indefinite.

All self-employed individuals and companies with employees must have a digital signature and register for the Social Security electronic notifications service as well as the 060 notifications service.
The communications sent by the Administration to companies via postal mail are gradually being phased out. Therefore, it is prudent to periodically check for any notifications that public agencies may have made available to you through their various electronic mailboxes (we recommend checking electronic mailboxes at least every three days).

SOCIAL SECURITY (mandatory in all cases)

We recommend performing a weekly check of your Social Security electronic mailbox. You can access it by clicking on the following LINK.
We also advise keeping the contact details of your self-employed workers and company updated (remember to check the box: "Use the same details for TGSS general use").

DEHÚ (mandatory in all cases)

For other labor matters from organizations such as the Labor Inspectorate or the Labor Conciliation Service, notifications will be sent through the DEHÚ mailbox (Dirección Electrónica Habilitada Única).
You can access DEHÚ through this LINK. It is essential that companies and self-employed individuals log in to this mailbox with their electronic certificate and provide an email address for notifications. This way, you will receive an email alert whenever a notification is issued in DEHÚ.

TAX AGENCY (mandatory for companies, highly recommended for self-employed individuals)

If you are a limited company, corporation, partnership, homeowners' association, or estate in abeyance, you are also required to check the Tax Agency's electronic notifications through this LINK.

LABOR INSPECTORATE (highly recommended for individuals and legal entities)

For other labor matters related to the Labor and Social Security Inspectorate, we recommend providing an email address for notification alerts on the Inspectorate's website. You can do so via this LINK.

UNIQUE JUDICIAL EDICTAL BOARD (highly recommended for individuals and legal entities)

The Civil Procedure Act stipulates that, in certain cases, if a legal entity fails to access the electronic notification provided to them within three days, it will be published on the Tablón Edictal Judicial Único (TEU) LINK and considered duly notified.
We recommend subscribing to notification alerts from the Unique Judicial Edictal Board via this LINK.

The Social Security affiliation rules stipulate that a worker cannot freely choose the Social Security scheme under which they should be registered. Various circumstances determine the scheme, group, or special system of Social Security to which a worker must belong (e.g., individual self-employed worker, corporate self-employed worker, collaborating family self-employed worker, economically dependent self-employed worker, partner in a partnership, General Scheme, assimilated General Scheme, Maritime Scheme, Special Agricultural System, and many others).

To ensure that workers are properly classified under the appropriate Social Security scheme and to avoid penalties from labor authorities, it is essential for our clients to notify and keep this office informed of any circumstances that may affect the Social Security scheme to which a worker must belong. Below are the most common examples:

• Appointment or termination as a member of the governing body of a commercial company (SM).

• Acquisition or sale of shares or stakes in an SM.

• Cohabitation or cessation of cohabitation with family members who hold shares or stakes in the company or who are members of the governing body of an SM.

• Self-employed worker invoicing at least 75% of their income to a single company.

• Work in agriculture, maritime activities, household services, or as commercial representatives.

All self-employed workers must contribute to Social Security based on their annual net earnings, derived from all their economic, business, or professional activities.

This is crucial because contributing incorrectly may result in Social Security demanding the difference in contributions in a lump sum the following year, based on the net earnings the self-employed worker generated the previous year.

To determine the contribution base, the total net earnings obtained during the calendar year from various professional or economic activities will be considered, regardless of whether these activities are carried out individually or as a partner or member of any entity, provided they are not registered for these activities as employees or assimilated workers.

Using the monthly average of these annual net earnings, the appropriate contribution base will be selected to determine the contribution amount to be paid.

You can inform this office of your expected net earnings using this form https://soporte.ifra-asesores.com/empresas/formularios/cambio-de-base-de-cotizacion-de-autonomos 

As of 01/01/2022, self-employed workers can change (increase or decrease) their contribution base up to 6 times per year. The changes in the contribution base will take effect on the following dates:

• March 1, if the request is made between January 1 and the last calendar day of February.

• May 1, if the request is made between March 1 and April 30.

• July 1, if the request is made between May 1 and June 30.

• September 1, if the request is made between July 1 and August 31.

• November 1, if the request is made between September 1 and October 31.

• January 1 of the following year, if the request is made between November 1 and December 31.

You can submit your request to change your contribution base through our support page https://soporte.ifra-asesores.com/empresas/formularios/cambio-de-base-de-cotizacion-de-autonomos

Self-employed workers receive their medical leave benefits directly from their mutual insurance company. They have 15 business days to process their medical leave benefits; otherwise, they may lose their right to the benefit partially or entirely. Contact IFRA Asesores as soon as possible in the event of a medical leave. 

• Employers must establish a clear and detailed procedure to set the dates for workers' vacation periods.

• This procedure must comply with the applicable collective bargaining agreement in your company, and written evidence should be provided whenever possible through the annual publication of a vacation calendar (consult us in case of doubt).

• The final decision on vacation periods rests with the employer, but this must always be preceded by good-faith negotiations with the worker, involving worker representatives where required by the collective bargaining agreement.

To avoid potential misunderstandings or claims from workers and in light of recent national and European jurisprudence (Judgment C-214/16 of the European Court of Justice, November 29, 2017), it is now more necessary than ever to establish an internal company procedure regulating vacation periods. In the event of a claim, it is the employer’s responsibility to prove that the worker has effectively taken their vacation period. To this end, the following is essential:

1. Formalize a procedure to agree on vacation periods with workers.

2. Publish an annual vacation calendar for workers’ public knowledge.

3. Maintain a daily record of working hours, noting the vacation days taken. This record must be delivered to the workers for their signature in duplicate (or triplicate, if there are worker representatives in the company).

Where the collective agreement does not stipulate otherwise, the employer must agree with their workers on an annual vacation calendar specifying the vacation period. Workers must be notified at least two months in advance of the start of their vacations, after consulting with worker representatives, if applicable.

IFRA Asesores recommends that all its clients implement a system of access control with workday and schedule registration for ALL employees without exception.

Maintaining a workday/schedule record can serve as evidence for the employer to prove compliance with vacation periods, work hours completed, absences from work, etc., in the event of a claim from a worker.

• Biometric-based systems (fingerprint, iris, etc.) are invalid in most cases. We recommend using an alternative system, such as magnetic cards or web applications.

• In the absence of a Workday Register, it is presumed, unless proven otherwise, that the contract has been entered into on a full-time basis.

Key Requirements for the Workday Register

1. The register must indicate the specific hours worked as part of the regular workday and those counted as overtime. Ordinary and extraordinary hours must be itemized.

2. The register must be available to the Labor Inspectorate for at least 4 years.

3. Employers should ensure that workers do not exceed the maximum annual hours established by the applicable collective agreement. If exceeded, compensatory rest should be granted before the end of the year.

Recommended Procedure for Workday Records

• Maintain a daily record of hours worked, indicating the individual entry and exit times for each worker.

• Totalize the data into a monthly model, providing a copy to the worker along with their payslip.

• Print the workday register in triplicate:

  • One copy for the company.

  • One copy for the worker.

  • One copy for worker representatives (if applicable).

• The employer must keep these signed registers for at least 4 years.

Our office can provide a model template for maintaining these records.

Mandatory Cases for Detailed Workday Registers

1. Full-time workers: A daily and detailed record must be kept.

2. Part-time workers:

   • The record must be kept daily and totalized monthly.

   • A summary of all hours worked, including ordinary and additional hours, must be provided to the worker alongside the payslip (worker signatures are not mandatory but recommended).

3. Workers under collective agreements that require specific workday records:

   • Some agreements mandate a particular method of recording work hours (consult us for clarification if necessary).

4. Mobile workers:

   • Includes drivers, assistants, collectors, and support staff working in road transport (urban, interurban, passenger, or freight). (Art. 10.bis.5 RD 1561/1995).

5. Maritime workers:

   • (Art. 18.bis RD 1561/1995).

6. Railway workers in cross-border interoperability services:

   • (Additional Provision 7, RD 1561/1995).

When the collective bargaining agreement applicable to your company stipulates it, the company must take out a "collective bargaining agreement insurance" with an insurance company to cover various contingencies for its employees (death, permanent disability, etc.).
If the collective bargaining agreement applicable to your company establishes this obligation, please consult us in case of doubt.

When the company does not have this type of insurance, it will bear the cost of paying the amounts established for each type of contingency directly to the employee or their heirs.

As an example, the amounts established for 2017 in some of the most common collective bargaining agreements are listed below:

• Construction Agreement of Murcia:

  • One month's salary in the event of death due to common illness or non-occupational accident, calculated using all the concepts in the tables of the applicable agreement in force at the time.

  • €47,000 in the event of death, absolute permanent disability, or severe disability caused by a workplace accident or occupational illness.

  • €28,000 in the event of total permanent disability caused by a workplace accident or occupational illness.

• Hospitality Agreement of Murcia:

  • €24,040.48 in the event of death by accident or permanent occupational disability caused by work-related or non-work-related accidents.

• Metalworking Industry Agreement of Murcia:

  • €17,197 in the event of death, severe disability, or absolute permanent disability caused by a workplace accident.

  • €14,964 for total permanent disability caused by a workplace accident.

• Road Freight Transport Agreement of Murcia:

  • €25,000 in the case of death or total permanent disability for the usual profession.

  • €35,000 in the case of severe disability or absolute permanent disability caused by a workplace accident.

  • For partial permanent disability caused by a workplace accident, the employee will receive compensation according to the scale set out in standard individual accident insurance policies, up to a maximum of €25,000.

• Healthcare Establishments Agreement of Murcia:

  • €13,073.34 in the event of absolute permanent disability, severe disability, or death caused by workplace accidents or occupational illnesses.

  • Liability insurance policy covering all employees on your payroll.

IFRA asesores can provide a quote for subscribing to such insurance through a specialized company.

Employers are prohibited from paying any remuneration in cash to an employee if the amount exceeds €999. Payments above this threshold must be made through alternative means, such as bank transfers, account deposits, bank checks, or similar methods.

This limit applies to each worker individually. For instance, if you make monthly payroll payments totaling €5,000, but no individual worker receives more than €999, this obligation is considered fulfilled.

You should note that legislation includes measures aimed at penalizing and increasing the cost of temporary employment, particularly through the application of a surcharge on Social Security contributions.

This surcharge entails an additional cost of €31.22 per month on the Social Security contribution for temporary contracts with a duration of 30 days or less.

Salaried workers must inform their payer (the company) about personal and family circumstances that may affect the IRPF withholding rate to be applied to their salary. For this purpose, the Tax Agency provides a form known as “Modelo 145”.

This form must be completed and signed by the worker, and the company must provide the worker with a stamped copy as proof. Both the company and the worker must retain their respective copies of the document. Once signed and stamped by both parties, this form should be sent to this office via email at ifralaboral@ifra-asesores.com

The Modelo 145 must be submitted to IFRA Asesores:

1. At the start of the employment relationship.

2. Whenever personal or family circumstances arise that change the information previously reported.

3. At the start of each fiscal year. It is recommended that companies collect an updated form from all their employees at the beginning of each year. Submitting false, incomplete, or inaccurate data on this form, or failing to report changes that would have resulted in a higher withholding rate, constitutes a taxable infraction subject to penalties.

You can request a copy of Modelo 145 from this office at any time.

Each quarter, companies must declare and settle withholdings and advance payments corresponding to each quarter of the year. To this end, the company must send this office, within the first 10 days of April, July, October, and January, the invoices for each quarter that include an IRPF withholding.

As a reminder, this office will send an informational circular to clients as the deadline for the settlement of withholdings for each quarter approaches. If your company is classified under the Large Companies Regime, the settlement will be conducted monthly instead of quarterly.

You may provide this office with data on withholdings for invoices issued by professionals, modules, farmers, and ranchers via our support page: https://soporte.ifra-asesores.com/empresas/formularios/modelo111

The company must comply with occupational risk prevention regulations to ensure the protection of the health and working conditions of its employees. In most cases, the best solution is to hire an external Occupational Risk Prevention Service (SPA). However, to avoid penalties from labor authorities, merely contracting such a service is insufficient. The company must diligently implement the recommendations and improvements proposed by the prevention service in its evaluations and periodic reports.

• It is mandatory that on the day a new worker joins your company, and before starting work, they attend the SPA to undergo the corresponding medical examination and receive the necessary training and information in occupational risk prevention. This office can provide a quote for this service through a specialized company.

Employers must immediately inform their SPA of any modifications within the company. Examples include:

• Change of machinery.

• Renovation of facilities.

• Opening of a new workplace.

• Hiring of new workers.

• Employment of minors.

• Pregnancy of employees.

• Hiring workers for night shifts.

• Reincorporation of a worker who has been on medical leave for more than one month, or who returns to work after an accident that may have affected their ability to perform their job.

It is particularly important to notify the SPA of changes in the number of employees, especially in the event of the total cessation of the company’s activity, so that the prevention service can stop its services and avoid incorrect billing.

SPAs are required to inform their clients, through the contract/service agreement, of any preventive specialties or activities excluded from the agreement but whose compliance may still be legally required.
We recommend contacting your SPA to verify if there are any excluded preventive activities that could lead to labor, administrative, civil, or criminal liabilities, and to implement the necessary corrective measures if applicable.

You can request a quote for an occupational risk prevention service through our support page.

The notice board is one of the means recognized for workers' representatives to share information of interest with those they represent. The notice board can also be used by the company to post informational circulars, orders, notices, announcements, and changes within the company, provided that this use does not infringe upon or diminish the legitimate right of workers' representatives to use the board. For this reason, it is advisable, though not mandatory, to have two separate boards: one exclusively for use by workers' representatives and another for company communications.

The notice board must be placed in a location visible to all workers at the workplace but shielded from the view of third parties (clients, suppliers, etc.).

Regardless of the company's obligation to directly communicate certain circumstances and actions to workers or their representatives, the notice board must include at least the following information:

• Company work calendar.

• TC1 and TC2 documents for the previous month (properly "anonymized").

• Protocol for addressing workplace, sexual, and/or gender harassment.

• It is advisable, though not mandatory, to include a calendar specifying vacation dates.

These are just some of the documents that should be displayed on the notice board. The collective bargaining agreement applicable to your company may establish additional obligations. (Contact us if you have any questions).

We inform you of some of the most commonly applied Social Security contribution bonuses by our clients:

• Registration of self-employed workers or permanent hiring of persons with disabilities.

• Permanent hiring of family members by self-employed workers.

• Conversion of temporary contracts into permanent ones, such as internship contracts, training and apprenticeship contracts, or temporary contracts with persons with disabilities.

• Hiring of job seekers through training and apprenticeship contracts.

• Contracts for replacing workers on leave due to maternity, paternity, risk during pregnancy or breastfeeding, or family care leave. Replacing such workers entitles the company to bonuses on the contributions for both the substitute worker and the worker on leave.

• Exemption from Social Security contributions for self-employed workers and employees aged 65 or older, provided certain requirements regarding contract terms, age, and contribution time are met. A gradual application scale applies, which will become fixed in 2027.

• Flat rate for self-employed workers who have not been active in the two years prior to registration (or three years if they previously benefited from this bonus).

• During maternity, paternity, or risk-related leave (e.g., during pregnancy or breastfeeding), companies can apply for Social Security contribution bonuses for both the parent on leave and the replacement worker. The substitute must be registered as a job seeker before hiring. The company must inform this office of its intent to issue a replacement contract for each situation (maternity, paternity, risk, illness, etc.). A separate contract must be made for each case, and the company must notify our office.

This list is for guidance and highlights the most popular bonuses. There are numerous additional bonuses not mentioned here (please consult this office for further details).

Applying most bonuses is often contingent on meeting a series of requirements, obligations, and exclusions that may make them less attractive to employers, potentially discouraging their use. (Please consult this office).

Employees are NOT required to submit their medical leave, confirmation, or discharge reports to the employer.

As a result, to prevent the company from being left uninformed about the reasons for an employee's absence or the expected return-to-work date after a leave, it is necessary to subscribe to your mutual insurance provider's notification system (contact your mutual insurance provider to learn about the registration procedure for their alert system).

The company must notify its Occupational Risk Prevention Service of any workplace accident, occupational illness, pregnant worker, or long-term temporary disability within the company.

The company must conduct an investigation for any workplace accident, whether it results in leave or not. This investigation must be sent to both IFRA Asesores and the Occupational Risk Prevention Service contracted by the company. You can report workplace accidents to this office and your prevention service through our web form at https://soporte.ifra-asesores.com/empresas/formularios/comunicacion-de-partes.

There is a 5 working-day deadline from the date of the workplace accident leave for IFRA Asesores to electronically report the workplace accident. Therefore, you must promptly send us a copy of the leave report and its investigation.

Below is a summary of the most common durations for medical leave and justified work absences:

• Medical Leave (any Social Security regime and type; illness, accident, etc.): Maximum duration of 365 days, extendable for up to an additional 180 days.

• Observation periods for occupational illness: 6 months, extendable for another 6 months.

• Paternity Leave: Minimum duration of 6 weeks and maximum of 16 weeks (extendable by 1 week in the case of multiple births).

• Maternity Leave: Minimum duration of 6 weeks and maximum of 16 weeks (extendable by 1 week in the case of multiple births).

• Risk During Pregnancy: From the date the contract/activity is suspended until the day before maternity leave begins.

• Risk During Breastfeeding: From the date the contract/activity is suspended until the newborn reaches 9 months of age.

• Voluntary Leave: As stipulated in the collective bargaining agreement. In its absence, a minimum of 4 months and a maximum of 5 years.

• Leave for Childcare: As stipulated in the collective bargaining agreement. In its absence, a minimum duration of 1 day and a maximum until the child turns 3 years old.

• Accumulated Breastfeeding Leave: As stipulated in the collective bargaining agreement. In its absence, calculate all working days (excluding holidays and vacation) from the return to work after maternity leave until the day before the child turns 9 months old, count 1 hour per day, and convert those hours into full working days based on the work schedule. The resulting number of days is to be taken as full working days.

The above durations have been simplified and summarized. Other durations may apply depending on the specific circumstances of the case. Contact us in case of doubt.

In the event of a work accident classified as serious, very serious, or fatal, or a minor work accident affecting 4 or more workers simultaneously, the company must urgently notify the Labor Authority within a maximum period of 24 hours from the time of the accident.

If the accident occurs on dates when this office is closed or you cannot contact IFRA Asesores by other means within this 24-hour period, you can reach us at mobile phone 609 245 473.

The severity of an accident is indicated in the medical leave report issued by the attending physician. However, even without this report, if the employer suspects that the accident may be classified as serious, the urgent notification must be made within the 24-hour timeframe.

Additionally, in the event of a serious accident, it is advisable for the employer to immediately notify their occupational risk prevention service.

   Companies with 50 or more employees are required to ensure that at least 2% of their workforce is composed of workers with disabilities. (This applies to individuals with a disability level of at least 33% or holders of permanent total, absolute disability, or severe disability status).

• Fewer than 50 employees: 0 disabled workers required.

• 50 to 99 employees: 1 disabled worker required.

• 100 to 149 employees: 2 disabled workers required.

• 150 to 199 employees: 3 disabled workers required.

• 200 to 249 employees: 4 disabled workers required.

• And so on.

Retention periods for labor documentation are mainly determined by the statutes of limitations for violations in social order, as established by Royal Legislative Decree 5/2000 of August 4, approving the consolidated text of the Law on Infractions and Sanctions in the Social Order (LISOS).

Labor Documentation Retention Periods

• 1 Year:
  For very serious infractions in cooperative society legislation, counted from the date of the infraction. (Art. 4.4 LISOS).

• 3 Years:
  Generic statute of limitations for labor infractions. (Art. 4.1 LISOS).
  Examples:

  • Employment contracts and amendments.

  • Payslips.

  • Visitor logs.

  • Minutes of meetings with worker representatives.

  • Notices of workplace openings.

  • Temporary employment agency agreements.

  • Disciplinary records.

  • Termination letters, severance agreements, and settlement documents.

• 4 Years:
  Infractions related to Social Security prescribe in four years from the date of the infraction. (Art. 4.2 LISOS).
  Examples:

  • Social Security registration and deregistration notifications.

  • Contribution documents (TC1, TC2, or contribution settlement receipts).

  • Contribution status certificates.

  • Infraction or liquidation reports.

• 5 Years:
  Very serious infractions in occupational risk prevention prescribe in five years from the date of the infraction. (Art. 4.3 LISOS).
  Examples:

  • Prevention Service agreements.

  • Risk Prevention Plans.

  • Preventive activity planning or emergency plans.

  • Documents on worker information and training.

  • Risk assessments.

  • Accident investigations.

  • Occupational accident or professional illness records.

Broader Retention Periods

Certain regulations recommend extending these periods for prudential reasons:

• 6 Years:
  Under Art. 30 of the Commercial Code (RD of August 22, 1885), employers must retain business books, correspondence, documentation, and receipts for six years from the last entry in the books unless other regulations require longer retention.

• 10 Years:
  Pursuant to Arts. 131, 307, 307.bis, and 307.ter of the Penal Code, related to severe crimes against Social Security.

• 15 to 30 Years:
  Outside the strictly labor domain, corporate documentation retention obligations may influence later labor claims or actions. Examples include:

  • Articles of incorporation.

  • Company statutes.

  • Shareholder agreements.

  • Powers of attorney.

  • Share purchase agreements or asset sales.

  • Liquidation documents.

  • Contracts with the sole shareholder.
    Retain documentation for 15 to 30 years, as per civil law statutes of limitations in the Civil Code for obligations deriving from corporate actions.

• Indefinitely:
  Given the overlap between labor, tax, commercial, corporate, and administrative domains, we recommend retaining all business-generated documentation indefinitely, to the extent feasible, to ensure proper management of potential claims or legal responsibilities.

Both the company and the employee are required to retain the signed original copies of any employment contracts they have entered into.

This advisory office does not keep copies of the original contracts with handwritten signatures, nor can it regenerate the same contracts once they have been sent to the company.

Labor management software is periodically updated to reflect regulatory changes. As a result, it is not possible to reproduce the exact same employment contract template after it has been drafted and provided to the client.

Its duration will be as stipulated in the Collective Bargaining Agreement applicable to your company (contact us in case of doubt). In the absence of such provisions, the probationary period will be as follows:

• Qualified professionals: A maximum of 6 months.

• Other non-qualified workers:

• A maximum of 2 months in companies with 25 or more employees.

• A maximum of 3 months in companies with fewer than 25 employees.

• Workers with fixed-term contracts not exceeding 6 months: A maximum of 1 month.

• Permanent contract supporting entrepreneurs: This type of contract necessarily entails a probationary period of 1 year in all cases.

• Vehicle use authorization: Vehicles must be driven by the owner of the company or individuals employed by them. This employment relationship must be proven through appropriate documentation, such as the employment contract, Social Security affiliation records (it is recommended to carry a stamped copy of the latest payslip, the latest TC2 form, and the employment contract), or, in the case of self-employed entrepreneurs, proof of kinship and cohabitation with the vehicle owner.

• Work time declaration: Without prejudice to collective bargaining agreements, the working hours of mobile workers must include all hours worked for one or more employers during the relevant period. For this purpose, the employer must request in writing that the worker report the time worked for other employers. The worker must provide this information in writing.

• Time tracking: The employer is responsible for maintaining a record of the working hours of mobile workers. This record must be kept for at least three years after the end of the relevant period. The employer is obligated to provide a copy of the record of hours worked to mobile workers who request it.

• Legal and regulatory information: Mobile workers must be informed by the employer about the legal, regulatory, or collective bargaining provisions, any agreements between the company and worker representatives, and other applicable company rules that affect their working hours. A copy of these regulations must be made available to them.

• Scope of application: These rules apply to vehicles of any weight or power and are also applicable to companies whose primary activity is not transportation, provided the worker’s primary function involves the transportation of goods or passengers by any means.

Article 13.5 of Organic Law 1/1996 on the Legal Protection of Minors, as amended by Law 26/2015, establishes that:

[...] Access to and practice of professions, trades, and activities involving regular contact with minors require not having been convicted by a final judgment for crimes against sexual freedom and inviolability. These include sexual assault, sexual abuse, sexual harassment, exhibitionism, and sexual provocation, as well as prostitution, sexual exploitation, corruption of minors, and human trafficking. To this end, individuals seeking such roles must provide proof of this requirement through a negative certification from the Central Register of Sex Offenders.

Obligations for Employers

Employers hiring workers whose roles involve regular contact with minors must require a certificate verifying the absence of sexual offense convictions or, if applicable, the existence of such offenses.

Obtaining the Certificate

Workers can request the certificate online:

https://www.mjusticia.gob.es/es/ciudadania/tramites/certificado-delitos

Verification of the Certificate

Employers can verify the authenticity of the certificate using the Secure Verification Code (CSV) included in the document through the Ministry of Justice website:

https://sede.mjusticia.gob.es

Actions in Case of Non-Compliance

If the certificate is not provided, authorization to obtain it is not granted, or positive results or final convictions are confirmed, the company may:

• Open a corresponding investigative file.

• Implement appropriate disciplinary or precautionary measures, such as:

• Reassignment to a different position or workplace.

• Suspension of duties.

• Judicial clarifications, among others.

• These actions will depend on the specific circumstances and applicable regulations.

Retention of Certificates

The company may retain these certificates for the duration of the employment contract and up to the expiration of the dismissal action period, which is 20 working days from the dismissal date. After this period, the certificates must be destroyed.

Examples of Relevant Professions (For guidance purposes; consult us in case of doubt):

• Educators.

• Catechists.

• Child and youth leisure activity monitors.

• Sports and recreational activity technicians involving minors.

• Caregivers, babysitters, au pairs, or domestic workers.

• Pediatric services professionals and other healthcare professionals interacting with underage patients.

• NGO volunteers working on child development projects.

Employers must diligently ensure compliance with these requirements to avoid legal and reputational risks.

Whenever the continuous daily workday exceeds 6 hours, a break period must be established, lasting no less than 15 minutes. These conditions may be improved through collective bargaining agreements (consult us in case of doubt).

This break, commonly referred to as "snack time," is considered effective working time (and thus paid) ONLY if explicitly stated in the collective bargaining agreement or employment contract. (Article 34.4 of the Workers' Statute).

Offenses committed by employees may be subject to disciplinary sanctions by the employer, as provided by law or the applicable collective bargaining agreement (consult us in case of doubt). Depending on the severity of the offense, the statute of limitations is as follows:

• Minor offenses: 10 calendar days.

• Serious offenses: 20 calendar days.

• Very serious offenses: 60 calendar days.

These time limits begin from the date the company becomes aware of the offense.

In any case, offenses also expire six months after the date of the incident, even if the company had no knowledge of the events.

Companies engaged primarily in construction work must ensure that at least 30% of their workforce consists of permanent employees.

Notification to the labor authority about the opening of a work site dedicated to construction projects must be made prior to the commencement of work. It is advisable to inform this office in advance of your intent to start a construction project.

Companies intending to be contracted or subcontracted to perform work on a construction site must be registered in the R.E.A. (Register of Accredited Companies in the Construction Sector).

This registration must be renewed every 3 years.

Our office can assist you with the process for completing these formalities.

f your company is the primary contractor directly hired by a developer to execute a construction project and you plan to subcontract other companies for parts of the project, you are required to have a Subcontracting Logbook.

IFRA asesores can assist you in obtaining a properly authorized Subcontracting Logbook for your company.

Every company must provide **first aid materials** (a first aid kit) at each workplace. These kits can often be supplied free of charge by the company’s mutual insurance provider.  

The number and placement of these kits will depend on the specific circumstances of each workplace.  

Consult your **Occupational Risk Prevention Service** for guidance on this matter.  

In Spain, the minimum working age is 16 years. Individuals under 16 are prohibited from working, except in specific circumstances, such as participation in public performances, provided they have authorization from the competent labor authority and their health and education are not at risk.

For individuals aged 16 to 18, parental or guardian consent is required to formalize a work contract unless they are emancipated. Additionally, specific restrictions are in place to safeguard their welfare:

1. Night Work Restrictions:

   • They are prohibited from performing night work, defined as work between 10:00 PM and 6:00 AM.

2. Overtime Prohibition:

   • They cannot work overtime.

3. Workday Limits:

   • The total workday, including training time, cannot exceed eight hours per day.

4. Breaks During Continuous Work:

   • If the continuous workday exceeds four and a half hours, they must take a minimum break of 30 minutes.

5. Weekly Rest:

   • They are entitled to at least two uninterrupted rest days per week.

6. Prohibition of Hazardous Work:

   • Workers under 18 are prohibited from performing work classified as dangerous, unhealthy, or harmful to their physical or moral development. These restrictions are outlined in the Decree of July 26, 1957, regarding industries and jobs considered hazardous or unhealthy for women and minors.

7. Health Monitoring:

   • A parent or legal guardian must be present during medical check-ups conducted by the Occupational Risk Prevention Service.

These provisions aim to protect the health, safety, and development of young workers, ensuring compliance with both labor laws and safety regulations.