Go back to News
NEWS
Carlos de la Torre on the new solidarity surcharge
27 of March, 2023
The newspaper El Mundo includes in its article the opinion of Carlos de la Torre, partner of the firm’s Labour Department, on the new solidarity surcharge. This new additional contribution will be applied to salary brackets that exceed the maximum contribution base and that will increase as the salary increases, and will act as an incentive for some companies to relocate their workers to other countries.
Carlos considers this measure to be excessively aggressive and points out that “the solidarity quota may have an impact on the relocation of managers to avoid this new surcharge that has no impact on benefits. Companies will have to calculate this new additional contribution and, depending on the number of executives and managers who exceed the maximum contribution base and the impact on costs, they will be able to make decisions. Relocation implies a change of residence of the worker and of his or her life project and, although companies and workers seek the applicable law of the destination country to save costs, relocations will not be massive because it will also be in the interest of managers to maintain long insurance careers in Spain”.
Read the full article.
Carlos considers this measure to be excessively aggressive and points out that “the solidarity quota may have an impact on the relocation of managers to avoid this new surcharge that has no impact on benefits. Companies will have to calculate this new additional contribution and, depending on the number of executives and managers who exceed the maximum contribution base and the impact on costs, they will be able to make decisions. Relocation implies a change of residence of the worker and of his or her life project and, although companies and workers seek the applicable law of the destination country to save costs, relocations will not be massive because it will also be in the interest of managers to maintain long insurance careers in Spain”.
Read the full article.
Press contact
Director of Business Development, Marketing and Communications
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
03 Mar, 2026 
PUBLICATION
23 Feb, 2026
Irregularities in public sector staffing. Jurisdiction and/or substantive law
When a serious irregularity is found in administrative contracts owing to their employment character, jurisdiction lies with the employment branch of the court system. However, if the administrative route is not outside the scope of the law, jurisdiction lies with the judicial review branch of the court system.
23 Feb, 2026 
PUBLICATION
13 Feb, 2026
Senior management, membership of the board of directors and insolvency proceedings: single association theory yes, but also employer-employee relationship
Despite classifying the association as a commercial relationship and not an employment relationship, compensation amounts for termination of contract are allowed if they match those accepted by the insolvency practitioners, just as remuneration amounts are allowed if said practitioners had decided to accept remuneration in some months but not in others.
13 Feb, 2026
PUBLICATION
08 Jan, 2026
Sustainable commute plans: a new obligation for some companies
Companies with more than 200 employees or 100 per shift must have a sustainable mobility plan as part of their collective bargaining, the aim of which is to rationalise journeys
to the place where employees, customers, suppliers and visitors carry out their activities.
08 Jan, 2026
PUBLICATION
04 Dec, 2025
Regulatory implementation of internship agreements (Royal Decree 1065/2025)
The Government approves royal decree that implement important aspects of internship agreements, such as the maximum number of internship agreements per workplace, the content of individual training plans, details on mentoring processes, and limits on their use.
04 Dec, 2025
PUBLICATION
26 Nov, 2025
Current Teleworking Issues
The rediscovery of remote working and teleworking has led to the creation of a new business culture based on collective or individual agreements on the working conditions for this type of employment. This paper analyses the most significant trends in case law over the last year.
26 Nov, 2025
PUBLICATION
22 Oct, 2025
2027 is nearing. Will retirement change significantly?
It has been more than fifteen years since we learned that the pension age would be raised from sixty-five to sixty-seven in 2027. During this time, a number of transitional rules have been applied regarding the pension age and amount, whilst the possibility of work and pension compatibility has also been broadened.
22 Oct, 2025
PUBLICATION
21 Jul, 2025
Key points on ‘reasonable adjustments’ due to worker incapacity
The declaration of the worker's incapacity does not automatically terminate the contract, unless the worker expresses his or her wish not to continue working. But permanent absolute incapacity and severe incapacity are incompatible with work. For the rest, the worker has (an extinguishment?) period of ten days to decide and the employer has (an extinguishment?) period of thirty days to decide. Companies with less than 25 employees can assess when the obligation is an excessive burden, but the rest is left to numerous factors, not always objectively measurable. The company must provide a suitable offer without knowing what this suitability depends on.
21 Jul, 2025
PUBLICATION
15 Jul, 2025
Offsetting employment claims: can a company offset them unilaterally?
If a collective action is brought to challenge the unilateral conduct of a company in the offsetting of salary claims through a payroll deduction, the amount of the debt and the existence of quantitative discrepancies must necessarily be questioned in order to be able to assess whether or not there is legal offsetting on the part of the employer. Only by admitting that the debt is a liquidated amount that is due and payable will the employer - or the employee, as the case may be - be able to offset the debt, but if the debt is not disputed, the way is open for the offsetting of wage claims.
15 Jul, 2025
PUBLICATION
14 May, 2025
Permanent incapacity, except if employee decides otherwise or if an excessive burden on employer, no longer triggers termination of contract
The obligation to accommodate the workplace for persons with a permanent incapacity has come to the fore with such incapacity no longer constituting an automatic termination-of-employment-contract event. Now, unless the employee intends otherwise, the employer has three months to make necessary adjustments or to offer a suitable vacant post, and a failure to do so that is not justified on the grounds of excessive burden means not only a breach of law with all its consequences, but also the continuation of the employer/employee relationship with all its consequences.
14 May, 2025