Labor news of the Family Law and the General State Budget Law for 2023

Changes in the new Family Law

Puigverd Assessors highlights the novelties of this new Law in the socio-labour field that affect reconciliation with family and work life .

This new regulation is based on four pillars: the extension of social protection to families and support for upbringing; the guarantee of the right to conciliation; full legal recognition of the different types of families, and protection of the rights of children and adolescents.

The main novelties that affect workers are the new permits for conciliation and care

• The regulation creates three care permits :
• One of five days a year (in this way the existing permit of 2 days is extended), paid, to care for a relative up to the second degree or a cohabitant, with or without a relationship; whenever there is hospitalization, accident, serious illness or surgical intervention
• An eight-week parental leave, which may be enjoyed continuously or discontinuously and part-time or full-time, until the minor reaches 8 years of age.
• Parental leave will be applied progressively and thus, in the year 2023 it will be six weeks and eight weeks in 2024. It is intended to be a help for families, for example, during non-school periods or during adaptation in nursery schools from 0 to 3 years.
• And a permit for emergencies when there are family reasons that are unforeseeable. The worker may use this permit for hours or days, up to a total of 4 paid days per year.

Changes in the base and contribution types for this 2023

On the other hand, we analyze the Budget Law that includes a series of measures of a labor nature, such as the bases and contribution rates for 2023, the average revaluation of pensions, the legal interest on money and the IPREM for the year 2023. , among other issues.

Puigverd Assessors explains that within this Law it is necessary to highlight, as a novelty, the bases and types of social security contributions. A maximum and minimum ceilings of said contribution are established that have begun to be applied from January 1, 2023.

The maximum contribution base limit in each of the Social Security schemes that have it established is set at €4,495.50/month. While the minimum ceiling from 01/01/2023 are amounts of the interprofessional minimum wage (SMI) in force at all times, increased by one sixth, unless otherwise expressly provided. SMI 2023: €1,080.

The monthly bases for all contingencies and protected situations, except those of accidents at work and occupational diseases, will be limited, for each group of professional categories, by the following minimum and maximum bases. For example, in the case of Administrative and Workshop Managers with a minimum base of €1,351.20/month and a maximum of €4,495.50/month or an administrative assistant with a minimum base of €1,166.70/month and a maximum of €4,495.50/month.

Regarding the types of contributions in the General Regime during 2023, the common contingencies stand out with 28.30% (23.60% company and 4.70% worker) and, in the case of work accidents and occupational disease there will be a Premium rate of Additional Provision 4 Law 42/2006 at the exclusive expense of the company.

The contribution corresponding to the intergenerational equity mechanism , from January 1, 2023, a contribution of 0.6 percentage points was made, applicable to the contribution base for common contingencies in all situations of registration or assimilated to registration in the Social Security system in which there is an obligation to contribute for the coverage of the retirement pension.

The type of contribution will be distributed between employer and worker , with 0.5 percent paid by the employer and 0.1 percent paid by the worker.