Key Obligations for Companies, Self-Employed Individuals, and Companies with Employees.

Are you up to date with the obligations of your company with more than 50 employees? Do you have employees under your responsibility? In this post, we briefly explain the responsibilities you have:

1 Disability employment quota:

Did you know that it is mandatory for companies with more than 50 employees to hire at least 2% of workers with disabilities?

According to article 42 of Royal Legislative Decree 1/2013, of November 29, it establishes that public and private companies employing more than 50 workers are legally required to incorporate a minimum of workers with disabilities not less than 2%.

2 Equality plan.

Employer equality plans are an ordered set of measures, adopted after conducting a situational diagnosis, aimed at achieving equal treatment and opportunities between women and men in the company and eliminating discrimination based on sex.

Since March 2022, companies with more than 50 employees must have a registered equality plan. And since March 2, 2024, it is mandatory to have an LGTBI Plan, as established in Law 4/2023, better known as the Trans Law.

3 Annual pay register.

The pay register is a document that must contain information on the salaries of the workers in a company. It must include executives and senior managers and segment by gender.

It is mandatory for all companies since March 8, 2019, according to article 28.2 of the Workers' Statute, regardless of their size.

Keep in mind that if your company has more than 50 employees, you are also required to carry out the pay register with a salary audit.

Salary audit is a study that allows you to know if a company complies with the principle of equal pay between men and women. Companies obliged to carry out an equality plan must include this type of audit.

4 Ethical mailbox.

The ethical mailbox or mandatory internal reporting channel is a confidential and secure channel designed for employees, clients, suppliers, and other stakeholders to report irregularities that occur in an organization. These may include fraud, workplace harassment, discrimination, embezzlement, abuse of power, and any other action that violates ethical principles and company conduct standards.

It has been effective since Law 2/2023, of February 20 (Whistleblower Protection Law), which requires organizations with more than 50 employees and all those in the public sector to have an Ethical Mailbox.

5 Workplace harassment protocol.

Are you ready to implement a workplace harassment, sexual harassment, and gender-based harassment protocol?

The workplace harassment protocol is a tool that collects preventive and reporting measures to prevent and eradicate harassment or mobbing situations in the company, whatever their type. This is mandatory for all, regardless of the size of the workforce, whether you are self-employed or a company and have employees under your responsibility.

6 Digital Disconnection Protocol.

Are you aware of the right to digital disconnection and the obligation to have an internal protocol in this regard?

It is a document that collects the internal policy and measures taken by the company to guarantee the digital disconnection right of all its employees. Regulated by Organic Law 3/2018, of December 5, on the Protection of Personal Data and Guarantee of Digital Rights. All companies and self-employed individuals with employees under their responsibility are required to create this protocol.

7 Teleworking agreements (in case of teleworking modality).

It is mandatory to formalize a teleworking agreement if more than 30% of the working day is carried out remotely.

8 Occupational risk assessment and health surveillance.

Risk assessment is essential for actively managing safety and health at work. It is a process aimed at estimating the magnitude of risks that cannot be avoided, providing the necessary information for the employer to make appropriate decisions on the need to implement preventive measures and if so, what type of measures should be adopted.

Health surveillance of workers encompasses a wide range of actions aimed at both individuals and groups, with the aim of preventing occupational risks. Its main purpose is to identify possible health problems and assess the effectiveness of preventive interventions. This comprehensive approach seeks to ensure a safe and healthy work environment for all employees, thus promoting well-being and quality of life in the workplace.

All companies and self-employed individuals with employees under their responsibility are obliged to comply.

Need advice?

Our team of experts will be delighted to assist you!

Click here

Más posts

Can the wealth tax exemption for company shares be applied if the employee is registered as self-employed?

The binding tax ruling V0203-25 by the Spanish Directorate General for Taxation (Dirección General de Tributos, DGT) provides important clarity, particularly relevant to property rental

Dismissals for Objective Reasons: Exemption Limits in Income Tax (IRPF)

Severance payments for objective dismissal may be exempt from personal income tax (IRPF), but only up to certain limits. In this article, we explain the

Annual Informative Declaration on Assets and Rights Abroad (Form 720) – Deadline: March 31, 2025

If you are a tax resident in Spain and own assets or rights abroad, you may be required to submit Form 720 before March 31,

Declaration of Real Owners in Model 036: New Tax Obligation for Businesses in 2025

Starting February 3, 2025, all companies will be required to report the identity of their beneficial owners to the Tax Agency through Modelo 036. This