In the case of paid internships, the Social Security obligations will correspond to whoever pays the financial compensation, while in the case of unpaid internships, it will be the company that fulfills the Social Security obligations.
A new measure called “additional solidarity contribution” is introduced, which will affect those workers whose salaries exceed the maximum contribution base, and which will be applied as from January 2025.
Significant changes in working conditions are classified into individual and collective categories, and both employers and employees must follow specific procedures depending on the context.
The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.
Supreme Court Resolution 131/2024 states that mixed use of company vehicles is not considered paid by the employee if no compensation is provided, and personal use is deemed compensation in kind.
Article 18 of Personal Income Tax (IRPF) regulates income from work that is obtained in an irregular manner, allowing the application, if certain requirements are met, of tax reductions that reduce the tax burden.