Spain
The European Commission approves the first set of sustainability reporting standards to be used by companies
In compliance with the mandate given in the corporate sustainability reporting directive (CSRD), the European Commission has approved a delegated act adopting the first set of reporting standards.Spain: These are the social security rules applicable to workers relocated abroad
A new piece of legislation defines in detail the cases in which relocated workers will be treated as having registered status for social security purposes, such as in the absence of a bilateral agreement, where such an agreement does not apply to the specific case concerned, or the maximum period for keeping up contributions in the worker’s country of origin has ended.Spain: Royal Decree 668/2023 amends the regulations on pension plans and funds
The royal decree contains, among other new legislation, implementation of the rules on simplified occupational pension plans, the rules on the non-discrimination principle and the provisions on merging plans where corporate transactions result in the same company becoming sponsor of more than one occupational pension plan or sponsor of an occupational pension plan and at the same time policyholder for one or more employee welfare and pension benefit plans.End of the extraordinary measures implemented in the workplace due to COVID-19
The order declares the end of health crisis and the termination of the extraordinary measures such as those related to the minimum interpersonal safety distance of 1.5 meters between workers or the promotion of teleworking, among others.Spain: Options for paid leave and 'à la carte' working hours are broadened and other employment measures relating to work-life balance are approved
Royal Decree-Law 5/2023 transposes, among others, the EU Directive on work-life balance for parents and carers which, before the end of the legislative session, was passing through parliament as the Families Bill.