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Insights Labour 
How to Complete Form 145 for Personal Income Tax (IRPF) and Avoid Payroll Errors
Discover what Form 145 is, how it affects your payroll, and how to avoid errors in your IRPF withholding and tax return.
Laura Luján May 12, 2026
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Insights Labour 
Is Force Majeure Leave Paid?
The Supreme Court clarifies the paid nature of force majeure leave regulated under Article 37.9 of the Workers’ Statute and requires companies to review their labour management practices.
Mónica Piñol May 12, 2026
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Insights Labour 
The National Court requires weekly rest to be included in severance settlements
Weekly rest forms part of the accrued salary and must be included in the severance settlement, even if it has not yet been taken. The National Court establishes this criterion with direct impact on companies’ employment settlements.
Joan Arqués Apr 28, 2026
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Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Labour 
Personal Income Tax (IRPF) with two employers: why your tax return may result in additional tax payable
Having two employers does not mean paying more Personal Income Tax (IRPF), but it can cause your income tax return to result in additional tax payable due to withholding adjustments. We explain why this happens and when it matters.
Marta Moscardó Apr 23, 2026
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Insights Labour 
8-week parental leave and annual leave according to the Supreme Court
The Supreme Court confirms that the 8-week parental leave entitlement accrues annual leave and establishes criteria regarding its application, with direct implications for companies’ employment management.
Marta Moscardó Apr 21, 2026
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Insights Labour 
Hospitalisation leave: when can it start according to the Supreme Court
The Supreme Court establishes that hospitalisation leave does not have to start on the first day, allowing greater flexibility in its application.
Dolors Vila Mar 20, 2026
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Insights Labour 
Labour Inspectorate 2026: increased controls on equality, working hours and occupational risks
The Labour Inspectorate is intensifying inspections in 2026, focusing on equality, working time, occupational risk prevention (ORP) and false self-employed workers. Key considerations for companies and labour compliance.
Moisés Álvarez Mar 20, 2026
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Insights Labour 
Permanent disability and dismissal: what changes and when can the employment contract be terminated
Permanent disability no longer automatically implies dismissal. We analyse what companies must do, reasonable adjustments, deadlines and legal risks in employment management.
Patricia Ricart Mar 17, 2026
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Insights Labour 
Mandatory digital clocking in and out: what changes and how it affects companies
Discover how the new mandatory digital record-keeping will transform the recording of working hours, what the regulations require, the role of the Labour Inspectorate, and how companies should prepare.
Marta Moscardó Feb 18, 2026
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Insights Labour 
Minimum wage increase (SMI) in 2026: how much will it rise and who will it affect?
The government approves an increase in the minimum wage. We tell you how much the minimum wage will increase, who it affects, and what changes will be made to contribution bases, domestic employment, and the agricultural sector for companies and workers.
Víctor Jiménez Feb 18, 2026
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Insights Labour 
MEI and additional solidarity contribution in 2026: how they are calculated and how they affect payroll
Find out what the MEI or Intergenerational Equity Mechanism is and how it differs from the additional solidarity contribution. We analyze how they are calculated in 2026, who they affect, and what impact they have on contributions and payroll.
Cristina Charlez Feb 17, 2026
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