In today’s international hiring environment, companies in Spain often need to onboard European Union citizens on short notice before they have obtained a Spanish Foreigner Identification Number (NIE). This raises a common question: is it possible to register an employee under these circumstances?La respuesta es afirmativa. No obstante, el proceso presenta determinadas particularidades que deben […]
La Orden HAC/623/2026, de 12 de junio, introduce cambios significativos en el Modelo 210 del Impuesto sobre la Renta de no Residentes (IRNR) en España. El modelo actualizado se adapta a las recientes modificaciones normativas e incorpora, al mismo tiempo, nuevos requisitos de información que refuerzan las capacidades de seguimiento y control de la Agencia […]
The EU Pay Transparency Directive’s transposition deadline—June 7, 2026—has passed. As of the June 7 deadline, only a handful of Member States—notably Slovakia, Italy and Lithuania—have fully or largely implemented the Directive, with most others still working through draft legislation or delayed timelines.Most member states are behind, resulting in uneven implementation across the bloc and […]
The 7 June 2026 deadline for EU member states to transpose Directive (EU) 2023/9701 on pay transparency (the “EU Pay Transparency Directive”) has passed. While national implementation is uneven, the directive’s first EU‑wide reporting deadline for employers with 150+ employees remains 7 June 2027—making payroll, compensation, recruitment, and job architecture readiness an immediate operational priority. […]
The European Commission published a long-awaited report on A1 certificates for social security issued in 2024.1 The latest data indicates that since that report was issued, the overall number of A1 certificates issued has largely stabilised, with only a slight increase compared with 2023. After several years of strong post-pandemic growth, this suggests that cross-border […]
The new extraordinary immigration regularisation of 2026 in Spain now has an official legal basis. We have finally moved beyond drafts and speculation to a full reform of Organic Law 4/2000 of 11 January on the rights and freedoms of foreign nationals in Spain and their social integration, already published in the Official State Gazette […]
Extreme heat is becoming a regular workplace risk across many jurisdictions. Below, we bring together global employment law insights from our recent four-part series to help organisations manage heat-related risks appropriately and protect their workforce in increasingly challenging conditions. Accede al recurso completo Fuente: Sagardoy IUS Laboris
Effective January 1, 2026, Finland amended the Law on Withholding Tax on Expatriates (Law 1144/2025), extending preferential tax treatment to returning Finnish nationals, reducing the tax rate, and limiting the duration of benefits for citizens. Accede al recurso completo Fuente: KPMG
Most mobility teams recognise that sustainability belongs on their agenda, but far fewer are confident about what they are actually doing about it. In ECA’s Managing Mobility Survey, around a quarter of organisations rated the environmental impact of assignments as a significant challenge for their function, but only a fifth rated their response to that […]
How personalized, agile relocation strategies can attract top talent, support employee well-being, and drive business success in an evolving global landscape. Accede al recurso completo Fuente: Sterling Lexicon
