The Labor Reform

Martin Luther-Albertheinemann | Pixabay
Martin Luther-Albertheinemann | Pixabay

SENSEI is a member of AJE (CANARIAN ASSOCIATION OF YOUNG ENTREPRENEURS) and, a few days ago, the SPANISH CONFEDERATION OF YOUNG ENTREPRENEURS published a document on the labor reform that, for its interest, we believe it is interesting to examine it thoroughly:

BOE 30.12.2021


As of March 30th, 2022, there will only be two causes for hiring of this nature (apart from training contracts, with the important novelty that the internship contract can only last one year):

1.1 Replacement (former interim by vacancy or replacement), basically maintaining the previous regulation, although it eliminates the reduction of social contributions for interim contracts that replace workers on leave for the care of relatives.

1.2 Circumstances of production:

  • With cause in situations of occasional and unpredictable increase or oscillations (e.g. vacations) that imply temporary mismatch between the workforce that is had and that which is required, provided that it is not seasonal, seasonal or certain execution period (determined or not). Duration: 6 months, extendable to 12 by sectoral agreement.

  • With cause in occasional, predictable and short-lived situations. Duration: 90 days (non-continuous) in a calendar year. It can be several 2 workers at a time. It is necessary that in the last quarter of the year the annual forecast of use of these contracts is consulted with the legal representation of the workers (if any). It cannot be used for contracts or administrative concessions that are ordinary activity of the company.

Sectoral collective agreements may introduce percentage limits on temporality.

The maximum duration of several fixed-term contracts of the same worker in the company is reduced to 18 months in a period of 24, after which it will become indefinite, although this innovation only affects contracts that are concluded with these new modalities.

Contracts with a fixed duration of less than 30 days will have an additional contribution at the expense of the employer at the end of the same. Transitional arrangements:

  • a) Temporary, work and interim contracts concluded before December 31, 2021 will be governed by the previous regulations until their maximum duration.

  • b) Temporary and work contracts concluded from December 31, 2021 to March 30, 2022 are governed by the previous regulations, although their maximum duration is 6 months.

The conclusion of discontinuous fixed contracts is encouraged, for seasonal, seasonal or certain execution period activities (determined or not).

We draw attention to the fact that the calculation of the seniority of these workers includes the period of inactivity, as already established by jurisprudence of the Supreme Court.

Temporary employment agencies may also make discontinuous permanent workers available to user companies.

The Construction Sector largely retains the regulation of the current fixed work contract.


The sectoral agreement of the activity actually carried out in the main company, not that of the latter, shall apply.


In more matters, including salary. In fact, the company will only be a priority in the following areas:

  • a) The payment or compensation of overtime and the specific remuneration of shift work.

  • b) The schedule and distribution of working time, the shift work regime and the annual planning of holidays.

  • c) Adaptation of the system of professional classification of workers to the scope of the undertaking.

  • d) The adaptation of the aspects of the contracting modalities that are attributed by this law to the company agreements.

  • e) Measures to promote the reconciliation of work, family and personal life.


Full ultraactivity is recovered, unless otherwise agreed in the Collective Agreement, thus surpassing even the contractualization decision established by the Supreme Court.



  • a) Cyclical: when there is a macroeconomic situation that advises the adoption of stabilization instruments and with a maximum duration of one year.

  • b) Sectoral: which companies will be able to benefit from when a certain sector appreciates changes that generate needs for requalification and professional transition.

This new mechanism incorporates training and public funding in the form of Social Security exemptions.

Law 21/2021, of 28th December, on the guarantee of the purchasing power of pensions and other measures to strengthen the financial and social sustainability of the public pension system, which includes:

  • With the aim of achieving the sustainability of the Social Security System, it includes an additional contribution of 0.6 percentage points (0.5 in charge of the company and 0.1 in charge of the worker) from 2023 and for 10 years.

  • This Law also modifies the possibility of introducing forced retirement in collective agreements, in such a way that it will only be possible in two cases from January 1st, 2022:

  1. The worker reaches the age of 68, is entitled to 100 per cent of his or her pension amount and is employed indefinitely on a full-time basis.

  2. The worker reaches the ordinary retirement age, is entitled to 100 per cent of his or her pension amount, is a collective agreement that includes at least one economic activity in which there are less than 20 per cent of women working and a woman is hired indefinitely full-time.

Collective agreements in force that have established forced retirement may continue to use this clause for three years, unless an agreement is negotiated to replace it.

To compensate in some way for this hardening of the possibility of introducing forced retirement in collective agreements, a significant reduction of 75% is introduced in business contributions to Social Security for common contingencies of workers in temporary disability who are 62 or older.

In addition, no contribution will be made for unemployment, FOGASA and training when the worker has reached the ordinary age of access to retirement.

On the other hand, Law 22/2021, of December 28th , on General State Budgets for the year 2022, was published in the BOE, which introduces the following modifications in the labor field:

Article 106 indicates that the maximum limit of the contribution base is fixed, as of January 1st, 2022, at the amount of 4,139.40 euros per month (increase of 1.7% compared to that of 2021).

The minimum limit, as currently, will be the amount of the SMI + 1/6.

The contribution rates in the General Social Security Scheme are maintained:

  • a) For common contingencies, 28.30 per cent, with 23.60 per cent being borne by the company and 4.70 per cent by the worker.

  • b) For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006, of December 28, on the General State Budget for the year 2007, with the resulting premiums being the exclusive responsibility of the company.

For the self-employed, the maximum contribution base will be 4,139.40 euros per month and the minimum 960.60 euros per month. 5 Additional Provision 102, 5 indicates that companies that contribute for the contingency of vocational training will have a credit for the training of their workers, which will result from applying to the amount paid by the company for vocational training during the year 2021 the percentage of bonus that, depending on the size of the companies, is set out below:

a) Companies with 6 to 9 workers: 100%

b) 10 to 49 workers: 75%

c) From 50 to 249 workers: 60%

d) Of 250 or more workers: 50%

Companies with 1 to 5 workers will have a bonus credit per company of 420 euros, instead of a percentage.

Likewise, companies that open new work centers during 2022, as well as newly created companies, when they incorporate new workers into their workforce, will be able to benefit from a training credit. In these cases, companies will have a credit of bonuses whose amount will result from applying the amount of 65 euros to the number of newly incorporated workers. Companies that during the year 2022 grant individual training permits to their workers will have a credit of bonuses for additional training.

Additional Provision 106 suspends the reduction of contributions for professional contingencies to companies that have significantly reduced occupational accidents.

The 9th Final Provision indicates that it reduces the total of the maximum annual business contributions and contributions to pension plans, which may not exceed 1,500 euros. This limit will be increased by 8,500 euros, provided that such increase comes from business contributions, or from contributions of the worker to the same social security instrument for an amount equal to or less than the respective business contribution.

The 25th Final Provision. It modifies article 37.6 of the Workers' Statute, so that the possibility of requesting and obtaining a reduction in working hours to care for hospitalized children and with continuous treatment for cancer or other serious diseases is extended until said patient turns 23 (previously, 18). Remember that it is a benefit paid by the Mutual Societies.

The 30th Final Provision modifies Law 19/2021, on the Minimum Vital Income, approved only ten days ago, to indicate that the autonomous communities of the foral regime will assume, with reference to their territorial scope, the corresponding functions and services that in said Law are attributed to the National Institute of Social Security, as well as the payment, in relation to the non-contributory economic benefit of the Social Security of the minimum vital income. We draw attention to the fact that the single Social Security fund is thus broken, attributing to these autonomous communities the management and payment of a benefit from the Social Security System.

Finally, Article 36 states that pensions will generally experience a percentage increase in 2022 equal to the average value of the interannual variation rates expressed as a percentage of the Consumer Price Index of the twelve months prior to December 2021, abandoning the previous sustainability mechanism.

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