2024 has barely begun and yet it already promises to become quite an eventful year, at least in Spain. The following legal projects are planned for this year:
- Increase of the minimum wage (SMI).
- Extension of the suspension of employment contracts due to the birth of a child for both the biological mother and the other parent from currently 16 to then 20 weeks.
- Extension of the suspension of employment contracts due to adoption, fostering to adopt and taking in a foster child for each adopting/fostering person from currently 16 to then 20 weeks.
- Gradual reduction of the legal maximum weekly working hours to 38.5 hours without a reduction in pay.
- Passing the internship statute (estatuto del becario), i.e. a general law on contracting interns, similar to the Spanish Workers’ Statute (Estatuto de Trabajadores).
These projects are still at the planning stage. However, the following measures have already been implemented with effects from 1 January 2024:
- Increase of the so-called Intergenerational Equity Mechanism (Mecanismo de Equidad Intergeneracional, MEI), a social security contribution newly introduced for 2023, from 0.60% to 0.70%. From 2024 onwards, 0.12% will be borne by employees and 0.58% by employers.
- Increase of the maximum contribution base to EUR 4,720.50 per month.
- In principle, all interns and trainees will have to pay social security contributions, regardless of whether the internship or traineeship is paid or unpaid. However, for paid internships and traineeships, social security contributions exclude the elements for MEI, unemployment, FOGASA and professional training. With unpaid internships and traineeships, the contribution additionally excludes the temporary incapacity due to general contingencies, effectively consisting of an employer contribution per day of internship, established by the Spanish State Budget Law. For all internships and traineeships, the contribution for general contingencies is reduced by 95%.
All companies with 50 or more employees must establish an equality plan (plan de igualdad) that explicitly provides for the non-discrimination of people from the LGBTI community.