Forms 111 and 190: what are they and when to file them
Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
Wage register in companies
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
What is Form 115?
All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.
Equalization of parental leave in Spain
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.
The new extension of the ERTES
The terms for the extension are maintained with minimal adjustments and similar to those already established in RD Law 30/2020, with companies in ERTE being able to benefit from different exemptions.