
Recently, the labor regulatory framework has undergone significant transformations. In addition, there has been an increased capacity for supervision by the Labor Inspection, driven by the use of artificial intelligence, which enables the automated cross-referencing of information between public bodies such as TGSS, SEPE, AEAT, or INSS. Furthermore, it is crucial to reinforce internal mechanisms for risk prevention and control. In this regard, compliance programs have become essential tools. These systems, composed of policies, procedures, and internal protocols, are aimed at preventing and managing specific risks, and they provide protection for the company.Â
At the Employment Advisory area of Baker Tilly, we encourage organizations to apply labor regulations with the highest level of diligence. To assist in this task, we have attached a summary of the main obligations for companies in labor matters, aimed at facilitating an internal review to ensure compliance with the key points summarized below:
1. Occupational Risk Prevention (PRL)
Regulatory framework:
- Law 31/1995, of November 8, on Occupational Risk Prevention.
- Technical Criterion 104/2021 of the Labor Inspection.
Target audience:
- Mandatory for all companies, regardless of their size.
Essential to know:
- The goal is to promote the safety and health of workers.
- The following must be available:
- Assessment of potential risks.
- Assess and prevent psychosocial risks (stress, burnout, harassment, mental load).
- Planning preventive activities.
- Prevention training.
- Health monitoring (voluntary, with some exceptions).
- Personal protective equipment (PPE).
- Coordination with contractors/subcontractors.
- It can be managed through an in-house, external or joint service.
- It must be constantly updated/evaluated.
2. Workday Registration
Regulatory framework:
- Royal Decree-Law 8/2019, of 8 March, on urgent measures for social protection and combating job insecurity in working hours.
- Article 34.9 of Royal Legislative Decree 2/2015 approving the revised text of the Workers' Statute Act.
Who is it aimed at?
- Mandatory for all companies, regardless of size.
Essential to know:
- The start and end of the working day must be recorded. This includes teleworking.
- Records must be kept for 4 years.
- It must be a system that is accessible to Inspection, RLT and workers.
- The registration system must be digital (changes are pending publication that will regulate the mandatory use of the digital system and rule out manual registration).
3. Telecommuting
Regulatory legislation:
- Law 10/2021, of 9 July, on remote working.
Who is it aimed at?
- Mandatory for all companies where teleworking is regular. To be considered teleworking, at least 30% of the working day must be spent teleworking over a period of three months.
Essential to know:
- Requires a written agreement with the employee.
- The company must provide the worker with the necessary means to perform their duties.
- The company must proceed with the reimbursement of expenses.
- A risk assessment must be carried out on the premises from which the service is provided. To this end, the risk assessment can be carried out using a self-declaration questionnaire.
- Employees who work remotely enjoy the same rights as employees who perform their duties in person.
4. Digital Disconnection
Regulatory legislation:
- Article 88 of Organic Law 3/2018 on the Protection of Personal Data and Guarantee of Digital Rights.
Who is it aimed at?
- Mandatory for all companies, regardless of size.
Essential to know:
- An internal policy is required to guarantee the right not to respond to communications outside working hours.
- The protocol must be drawn up after consultation with the RLT.
- It should include training and specific measures.
5. Protocol Against Sexual Harassment and Gender-Based Harassment
Regulatory legislation:
- Organic Law 3/2007 on effective equality between women and men. Law 15/2022, of 12 July, on comprehensive equal treatment and non-discrimination.
- Law 15/2022, of 12 July, comprehensive law on equal treatment and non-discrimination
- Organic Law 10/2022, of 6 September, on comprehensive guarantees of sexual freedom.
Who is it aimed at?
- Mandatory for all companies, regardless of size.
Essential to know:
- It is mandatory to have the protocol and preventive measures in place.
- Train the staff.
- Internal procedure for handling complaints.
- Confidentiality must be guaranteed.
6. Salary Record and Salary Audit
Regulatory legislation:
- Royal Decree 902/2020, of 13 October, on equal pay between women and men.
- Article 28.2 of Royal Legislative Decree 2/2015 approving the revised text of the Workers' Statute Act.
Who is it aimed at?
- Remuneration register: mandatory for all companies, regardless of size.
- Salary audit: mandatory for companies with 50 or more employees and which therefore already have an Equality Plan.
Essential to know:
- A record must be kept of average salaries, broken down by gender and distributed by professional groups.
- Companies with equality plans must also carry out remuneration audits.
7. Equality Plan
Regulatory legislation:
- Royal Decree 901/2020, of 13 October, regulating equality plans and their registration.
Who is it aimed at?
- Mandatory for companies with 50 or more employees or when so established in the applicable collective agreement.
Essential to know:
- A diagnosis must be made, and the Plan must be designed, approved, and registered.
- Implement and monitor.
- A negotiating committee must be set up with representatives from the company and the workers.
- It must be updated every 4 years.
8. LGTBI Measures/Plan
Regulatory legislation:
- Law 4/2023, of 28 February, on real and effective equality for transgender persons and the guarantee of the rights of LGTBI persons
- Royal Decree 1026/2024, of 8 October, implementing the planned set of measures for equality and non-discrimination of LGTBI persons in companies.
Who is it aimed at?
- Mandatory for companies with more than 50 employees.
Essential to know:
- A planned set of measures and resources must be in place to ensure real and effective equality for this group.
- HR manuals and processes must be adapted.
9. Internal Whistleblowing Channel
Regulatory legislation:
- Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption
Who is it aimed at?
- Mandatory for companies with 50 or more employees.
Essential to know:
- It will enable employees to report labour, criminal or administrative irregularities without fear of reprisals.
- It must be a system that guarantees the confidentiality of the informant.
- The person responsible for handling the complaint and the deadline for resolving it must be designated.
10. 2% Quota for People with Disabilities
Regulatory legislation:
- Royal Legislative Decree 1/2013, of 29 November, approving the Consolidated Text of the General Law on the rights of persons with disabilities and their social inclusion.
Who is it aimed at?
- Mandatory for companies with 50 or more employees.
Essential to know:
- Two per cent of jobs must be reserved for persons with disabilities.
- The disability must be at least 33%. This also includes people who have been granted a permanent disability pension for total, absolute or severe disability.
- The reservation obligation may be replaced by outsourcing services to a special employment centre or by making certain donations or sponsorship actions.
11. Labor Calendar
Regulatory legislation:
- Art. 34.6 Royal Legislative Decree 2/2015 approving the revised text of the Workers' Statute Act.
Who is it aimed at?
- Mandatory for all companies, regardless of size.
Essential to know:
- A calendar indicating the days off work must be drawn up annually, before 1 January each year.
- Display in a visible location in the workplace.
12. Data Protection, Video Surveillance Systems
Regulatory legislation:
- Organic Law 3/2018, of 5 December, on the Protection of Personal Data and Guarantee of Digital Rights.
Who is it aimed at?
- Mandatory for all companies that have video surveillance systems in the workplace.
Essential to know:
- An informative sign (yellow poster approved by the Spanish Data Protection Agency) must be displayed in a visible location.
- Workers and their representatives must be informed of the existence of cameras and their use as a mechanism for monitoring work.
- The use of video surveillance for disciplinary purposes requires prior information and proportionality, according to the doctrine of the Supreme Court and the European Court of Human Rights.
13. Hiring of Foreign Workers
Regulatory legislation:
- Organic Law 4/2000 of 11 January on the rights and freedoms of foreigners in Spain and their social integration
Who is it aimed at?
- Companies that hire non-EU personnel.
Essential to know:
- Obligation to verify that the worker has the documentation that allows them to reside and work in Spain
- Check the validity of such documentation to avoid employing workers in an irregular situation.
14. Equality and Non-Discrimination
Regulatory legislation:
- Organic Law 3/2007, of 22 March, on effective equality between women and men.
- Law 15/2022, of 12 July, comprehensive law on equal treatment and non-discrimination.
- Organic Law 10/2022, of 6 September, on comprehensive guarantees of sexual freedom.
Who is it aimed at?
- Mandatory for all companies, regardless of size.
Essential to know:
- Companies must guarantee equal treatment and non-discrimination on the grounds of sex, age, racial or ethnic origin, religion, disability, sexual orientation, gender identity or other personal or social circumstances.
- Proactive measures must be taken to prevent any form of direct or indirect discrimination in access to employment, working conditions, career advancement, training and remuneration.
- Companies must promote inclusive and respectful work environments, and may establish specific protocols to prevent and address situations of discrimination.
15. Employee Representatives
Regulatory legislation:
- Workers' Statute (Articles 61 to 72).
- Organic Law on Trade Union Freedom and complementary regulations.
Who is it aimed at?
- To all companies with legal representatives of workers (staff delegates and works councils) and trade union branches.
Essential to know: Workers' representatives have the following recognised rights:
- Right to be informed and consulted on the economic situation, recruitment, training, risk prevention, etc.
- Right to issue preliminary reports on matters such as restructuring, collective transfers, substantial modifications, etc.
- Right to negotiate collective agreements and company agreements.
- Right to monitor compliance with labour and social security regulations.
- Right to initiate inspection procedures.
- Right to trade union and labour training.
- Right to a monthly paid time allowance (depending on the size of the workforce).
- Right to priority of continued employment in the event of collective redundancies.
- Right to have notice boards and premises suitable for the performance of their duties.
- Right to protection against reprisals and guarantee of indemnity.