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Insights Labour 
EU Pay Transparency Directive and new obligations for companies
Learn about the main obligations under Directive 2023/970 on the gender pay gap, salary ranges and the right to information.
Baker Tilly Jul 27, 2026
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Insights Labour 
New minimum base for company-owned self-employed in 2026
As 2026 draws to a close, review your RETA contribution base to avoid an unexpected Social Security regularization in 2027. We cover the new minimum base for company-owned self-employed workers (€1,424.40/month) and the deadlines to change your base in Spain.
Mónica Piñol Jul 9, 2026
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Insights Labour 
Pay Transparency Directive 2026: what it is and how it affects you
The transposition deadline for the EU Pay Transparency Directive expired on 7 June and Spain has not adapted its legislation. Discover the consequences of this delay and everything that changes for companies and workers on equal pay.
Nancy Prieto Jun 23, 2026
Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Labour 
New Supreme Court doctrine on salary incentives and variable pay
The Spanish Supreme Court sets new limits on salary incentives and variable pay: transparency, contractual predictability, a ban on fines on wages and proportional accrual. Find out what it means for your company's pay policy.
Sílvia Serrano Jun 11, 2026
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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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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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