01 OCT 2021
The regulation of the sanctioning regime for non-compliance with the teleworking law becomes effective from today, 1rst October 2021.
The approval of law 10/2021 of 9 July on teleworking and Royal Decree Law 28/2020 on teleworking entails modifications to the law on infringements and penalties (LISOS).
This is a reminder of our publication of last September 2020 where we informed you of the aspects of the standard that should be highlighted:
  1. Voluntariness and reversibility of teleworking.
  2. Individual agreement on teleworking.
  3. Teleworking days.
  4. Costs of teleworking.
  5. Equal treatment of workers and teleworkers.
  6. Corporate control.
  7. Provision of equipment.
  8. Minors and training.
  9. Workers' rights.
We focus on the second point:
"Individual agreement on remote work" which requires the company to sign a written agreement with each worker within a period of 3 months, which will have to contemplate the specifics derived from the work, which may form part of the employment contract or be made at a later time, but which will have to be formalised before remote work begins and registered with the Employment Office. This requirement is enforceable and punishable (RDL 5/2000 of 4 August).
The minimum mandatory content must cover at least 10 elements:
  • Inventory, means and tools that the worker uses at home.
  • List of expenses.
  • Work schedule of the worker.
  • Percentage and distribution between face-to-face and remote work.
  • Work centre of the company and place of remote work.
  • Length of notice period for reversibility situations.
  • Means of company control.
  • Procedure to be followed in the event of technical difficulties preventing work.
  • Instructions for compliance with data protection and information security.
  • Duration of the telecommuting agreement.


Income tax 2021: all the keys to filing it

From 6 April to 30 June 2022, all taxpayers can file their income tax return for the 2021 tax year. Those persons who have obtained income in 2021 that exceeds the limits set out below will be obliged to do so.

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