Publications - Accounting Law
The order determines the maximum and minimum contribution bases and rates effective as of January 1, 2023. The maximum contribution base is set at €4,495.50 per month.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
The recent reform introduced in Organic Law 14/2022 of December 22, 2022 could create legal uncertainty and displays technical defects in definition of infringing conduct.
The provisions governing the management of medical reports for sick leave are adapted to the recent changes introduced in temporary incapacity processes and incorporate the new sick leave report models.
The law introduces the requirements and conditions on reductions in social security contributions and incentives for hiring, among other issues.
Royal Decree 1060/2022 introduces changes to the management and monitoring system for sick leave processes. Among them, it states that medicals’ reports on employees will now be sent directly to employers by the authorities remotely.
The deadline for submitting applications to the Compromisso Emprego Sustentável measure was extended up until March 31, 2023.
The State Budget for 2023 was published in the official gazette.
The legislation introduces measures such as the extraordinary increase in retirement and incapacity pensions, the extension of the regulation of partial retirement with the simultaneous conclusion of a hand-over contract in effect prior to the entry…
Garrigues analyzes from every business law angle the most significant legislative changes that are due to arrive next year.
The Budget Law contains several labor and employment provisions, including the contribution bases and rates for 2023, the average revaluation of pensions, the legal rate of interest for money and the public multi-purpose income indicator (IPREM) for…