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When a company ceases to operate without following legal procedures, the consequences can be serious, especially for the administrator. This was recently confirmed by the Provincial Court of Murcia, which convicted an administrator of being liable with his personal assets for unpaid wages owed to two workers following the irregular closure of the company.

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

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.

The probation period is an initial stage of the employment relationship where both the employer and the employee can terminate the contract without notice, justification, or compensation. This clause, set out in writing in the contract, allows both parties to assess whether the initial expectations match the actual work environment.