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The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.

The worker's ineptitude as a cause of dismissal, according to article 52 of the Workers' Statute (ET). Here are the relevant aspects of this legal provision and how it affects both the employee and the company.

Have you made a job offer, the candidate has accepted it and even left their previous job... but in the end the contract has not been formalised? This situation is not uncommon, and the courts have ruled that if there is a preliminary contract or a proven promise of a contract, the person affected can claim compensation for damages. Find out what the case law says and how to handle these cases safely from the payroll and personnel department.

The job search process can be complex and often seem like a maze with no way out. With increasingly fierce competition and a constantly evolving job market, candidates face a huge challenge. 

The SMI will rise from 1.080 euros in 2023 to 1.134 euros in 2024. Pending the official publication in the BOE in the coming days of the increase in the SMI, it is already advisable to update the tables and prepare the costs of the workforce.

In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.