5
1
GUIDE TO
BUSINESS
2025
Labor and
social security
regulations
, GUIDE TO
BUSINESS
2025 © J&A Garrigues, S.L.P.
© ICEX España Exportación e Inversiones, E.P.E.
Po de la Castellana, 278 28046 Madrid
Tel: 902 34 90 00
This work is for information only and its content can not be invoked in Fax: 914 31 61 28
support of any claim in progress.
ICEX does not assume responsibility for the information, opinion or action www.icex.es
based on said content, regardless of whether it has made every effort to www.investinspain.org
ensure the accuracy of the information contained in its pages.
Administación General del Estado (AGE)
This guide was researched and written by Garrigues, on behalf of ICEX, on http://administracion.gob.es
February 2025.
Catálogo de publicaciones de la AGE
This guide is correct to the best of our knowledge. It is, however, written http://cpage.mpr.gob.es
as a general guide so it is necessary that specific professional advice be NIPO (PDF): 224250537
sought before any action is taken.
Production
Madrid, June 2025 Antonio J. Grande Larrubia
Design & Layout
Zingular
,GUIDE TO
BUSINESS
2025
Labor and social
1 Introduction security regulations
2 Contracts
Material modifications to working
3
conditions
4 In recent years, Spanish labor legislation has been evolving to the temporality rate) and training contracts (to provide an ideal
Termination of employment contracts
become more flexible and modern. The main legislative changes framework for the incorporation of young people into the labor
have been designed to establish a labor law framework that market) and has enhanced the use of the discontinuous permanent
5 Senior management contracts
contributes to the effective management of labor relations and contracts.
Contracts with temporary employment facilitates job creation, as well as promoting job stability and
6
agencies entrepreneurial activity. Meanwhile, the Spanish labor and employment legislation has been
Worker representation and collective included significant progress regarding social rights, equal treatment
7
bargaining Also, a constant in recent years has been the approval of measures and opportunities in the labor market, and remote work. Specifically,
aimed at promoting the entry of foreign investment and talent into the framework agreement on social security applicable to regular
8 Non-employment relationships
Spain and the modernization of legislation on cross-border posting cross-border teleworking should be highlighted.
of workers, bringing it into line with EU law.
9 Acquisition of a Spanish business Lastly, legislation relating to foreign enterprise and investment has
Practical aspects to be considered
On the other hand, the labor reform modified the regime of also moved with the times, as shown by regulations governing work
10 fixed‑term contracts (to simplify the variety of contracts and reduce permits for digital nomads.
when setting up a company in Spain
Relocation of workers under a
11 cross‑border working arrangement within
the EU and the EEA (impatriates)
12 Visas and work and residence permits
13 Social security system
14 Equality in the workplace
15 Occupational risk prevention
3
, Labor and social
security regulations
5 1.
Introduction
GUIDE TO
BUSINESS
2025
1 Introduction Employment contracts are generally regulated by the provisions
of Legislative Royal Decree 2/2015, of October 23, approving the
2 Contracts Workers’ Statute (WS).
Material modifications to working A major characteristic of Spanish labor legislation is that important
3
conditions employment issues can be regulated through collective bargaining,
4 by means of collective labor agreements, that is, agreements signed
Termination of employment contracts
between workers’ representatives and employer representatives
that regulate the employment conditions in the chosen sphere
5 Senior management contracts
(areas within a company, company-wide or industry-wide).
Contracts with temporary employment
6
agencies In the last years, Spanish Labor legislation has adapted and been
Worker representation and collective updated through legislative modifications in order to be more
7
bargaining flexible and to increase the labor market in terms of employability
and investment. The latest labor reform modified the regime
8 Non-employment relationships
of fixed-term contracts (to simplify the variety contracts and
reduce the temporality rate) and training contracts (to provide
9 Acquisition of a Spanish business an ideal framework for the incorporation of the youth into the
Practical aspects to be considered
labor market) and has enhanced the use of the discontinuous
10 permanent contracts. Likewise, the legislation has been including
when setting up a company in Spain
significant progress regarding social rights and equal treatment
Relocation of workers under a
11 cross‑border working arrangement within and opportunities in the labor market. In this regard, it is worth
the EU and the EEA (impatriates) highlighting the requirement that companies with more than 50
employees must have an LGTBI protocol, in accordance with the
12 Visas and work and residence permits
provisions of Article 15 of Law 4/2023 of 28 February for the real
and effective equality of trans people and for the guarantee of the
13 Social security system rights of LGTBI people.
14 Equality in the workplace Moreover, legislation relating to foreign enterprise and investment
has also moved with the times, as shown by recent regulations
15 Occupational risk prevention governing work permits for digital nomads or the framework
agreement on social security applicable to regular cross-border
teleworking.
4
1
GUIDE TO
BUSINESS
2025
Labor and
social security
regulations
, GUIDE TO
BUSINESS
2025 © J&A Garrigues, S.L.P.
© ICEX España Exportación e Inversiones, E.P.E.
Po de la Castellana, 278 28046 Madrid
Tel: 902 34 90 00
This work is for information only and its content can not be invoked in Fax: 914 31 61 28
support of any claim in progress.
ICEX does not assume responsibility for the information, opinion or action www.icex.es
based on said content, regardless of whether it has made every effort to www.investinspain.org
ensure the accuracy of the information contained in its pages.
Administación General del Estado (AGE)
This guide was researched and written by Garrigues, on behalf of ICEX, on http://administracion.gob.es
February 2025.
Catálogo de publicaciones de la AGE
This guide is correct to the best of our knowledge. It is, however, written http://cpage.mpr.gob.es
as a general guide so it is necessary that specific professional advice be NIPO (PDF): 224250537
sought before any action is taken.
Production
Madrid, June 2025 Antonio J. Grande Larrubia
Design & Layout
Zingular
,GUIDE TO
BUSINESS
2025
Labor and social
1 Introduction security regulations
2 Contracts
Material modifications to working
3
conditions
4 In recent years, Spanish labor legislation has been evolving to the temporality rate) and training contracts (to provide an ideal
Termination of employment contracts
become more flexible and modern. The main legislative changes framework for the incorporation of young people into the labor
have been designed to establish a labor law framework that market) and has enhanced the use of the discontinuous permanent
5 Senior management contracts
contributes to the effective management of labor relations and contracts.
Contracts with temporary employment facilitates job creation, as well as promoting job stability and
6
agencies entrepreneurial activity. Meanwhile, the Spanish labor and employment legislation has been
Worker representation and collective included significant progress regarding social rights, equal treatment
7
bargaining Also, a constant in recent years has been the approval of measures and opportunities in the labor market, and remote work. Specifically,
aimed at promoting the entry of foreign investment and talent into the framework agreement on social security applicable to regular
8 Non-employment relationships
Spain and the modernization of legislation on cross-border posting cross-border teleworking should be highlighted.
of workers, bringing it into line with EU law.
9 Acquisition of a Spanish business Lastly, legislation relating to foreign enterprise and investment has
Practical aspects to be considered
On the other hand, the labor reform modified the regime of also moved with the times, as shown by regulations governing work
10 fixed‑term contracts (to simplify the variety of contracts and reduce permits for digital nomads.
when setting up a company in Spain
Relocation of workers under a
11 cross‑border working arrangement within
the EU and the EEA (impatriates)
12 Visas and work and residence permits
13 Social security system
14 Equality in the workplace
15 Occupational risk prevention
3
, Labor and social
security regulations
5 1.
Introduction
GUIDE TO
BUSINESS
2025
1 Introduction Employment contracts are generally regulated by the provisions
of Legislative Royal Decree 2/2015, of October 23, approving the
2 Contracts Workers’ Statute (WS).
Material modifications to working A major characteristic of Spanish labor legislation is that important
3
conditions employment issues can be regulated through collective bargaining,
4 by means of collective labor agreements, that is, agreements signed
Termination of employment contracts
between workers’ representatives and employer representatives
that regulate the employment conditions in the chosen sphere
5 Senior management contracts
(areas within a company, company-wide or industry-wide).
Contracts with temporary employment
6
agencies In the last years, Spanish Labor legislation has adapted and been
Worker representation and collective updated through legislative modifications in order to be more
7
bargaining flexible and to increase the labor market in terms of employability
and investment. The latest labor reform modified the regime
8 Non-employment relationships
of fixed-term contracts (to simplify the variety contracts and
reduce the temporality rate) and training contracts (to provide
9 Acquisition of a Spanish business an ideal framework for the incorporation of the youth into the
Practical aspects to be considered
labor market) and has enhanced the use of the discontinuous
10 permanent contracts. Likewise, the legislation has been including
when setting up a company in Spain
significant progress regarding social rights and equal treatment
Relocation of workers under a
11 cross‑border working arrangement within and opportunities in the labor market. In this regard, it is worth
the EU and the EEA (impatriates) highlighting the requirement that companies with more than 50
employees must have an LGTBI protocol, in accordance with the
12 Visas and work and residence permits
provisions of Article 15 of Law 4/2023 of 28 February for the real
and effective equality of trans people and for the guarantee of the
13 Social security system rights of LGTBI people.
14 Equality in the workplace Moreover, legislation relating to foreign enterprise and investment
has also moved with the times, as shown by recent regulations
15 Occupational risk prevention governing work permits for digital nomads or the framework
agreement on social security applicable to regular cross-border
teleworking.
4