Reducción por reserva de capitalización

After the summer, it is often a particularly opportune time for businesses to strengthen their internal analysis, carefully review their current situation, take a rigorous balance of progress made throughout the year, and prepare in advance to successfully address the employment challenges that arise both in the final quarter and in the following financial year.

The field of Employment Law is no exception to this dynamic. Indeed, September often marks the start of new campaigns by the Labour Inspectorate and Social Security authorities, where strategic objectives are defined and implemented with the aim of systematically verifying compliance with various legal obligations by companies.

In this context, three key fronts stand out this year, which acquire particular importance and on which it is advisable to focus attention and act proactively, in order to avoid issues, correct possible deviations, and make informed and well-planned decisions.

Reduction of working hours: challenge or opportunity for employers?

One of the most hotly debated topics in the current employment landscape is the reduction of the maximum working week from 40 to 37.5 hours, without any reduction in pay.

Arguments in favour:

  • Work-life balance and mental health: shorter hours improve personal–professional equilibrium.

  • Increased productivity: more satisfied and motivated employees.

  • Reduced stress and improved workplace atmosphere.

Arguments against:

  • Additional costs for employers, particularly SMEs.

  • Organisational difficulties in sectors requiring continuous presence (hospitality, retail, customer service).

Recommendations:

  • Redesign shifts and working hours to maintain coverage without overburdening staff.

  • Invest in automation and digitalisation of processes.

  • Introduce flexible working arrangements or remote working.

  • Provide professional training and optimise internal processes.

Working time recording: new legal requirements and enhanced control

Another major employment challenge is the announced reform of the working time recording system, aimed at improving transparency and preventing abuses.

Key aspects of the reform:

  • Greater accuracy in recording actual working time and breaks.

  • More secure systems to prevent manipulation.
  • Easier access for the Labour Inspectorate.

Recommendation:

  • Review the working time recording system with specialist legal advice, beyond what may be offered by the technology provider.

Permanent seasonal contracts: correct use and legal compliance

This type of contract has gained prominence following restrictions on temporary employment. However, misuse may lead to significant fines and the unwanted reclassification of contracts.

Key points:

  • Permanent employment relationship, but intermittent in nature.
  • During inactive periods, no work is performed and no pay is received, though the contractual relationship remains.

  • Each call to work must be in writing and based on objective criteria.

Recommendation:

  • Confirm that the tasks genuinely correspond to the seasonal nature of the contract.

  • Consider alternatives such as part-time contracts with irregular annual distribution if the requirements of seasonality are not met.

Part-time contracts: strict compliance required

Part-time employment is subject to highly specific legal requirements, the breach of which may result in penalties or reclassification as a full-time contract.

Key obligations:

  • Written contract specifying hours and distribution.

  • Express agreement required for the performance of additional hours.



The Labour Inspectorate is actively carrying out campaigns to monitor strict compliance with these obligations and to detect potential abuses.

Legal advice as the key to meeting employment law challenges

Against this backdrop, obtaining specialist legal advice in Employment Law is not merely advisable but essential. Effective management of human resources, compliance with potential legal reforms, and prevention of sanctions all require expert and up-to-date knowledge.

Do you need advice? Access our area related to work challenges:

Labour law

Rate this post

Post Relacionados

Blog, Commercial Law, Hospitality, Real Estate Law
Contratos hoteleros contrato de gestión, contrato de arrendamiento y contrato de franquicia hotelera (1)

Hotel contracts: management agreement, lease agreement and hotel franchise agreement

Hotel contracts acquire special relevance in a context in which tourism in Spain is one of the most profitable sectors with the greatest economic projection, particularly foreign tourism. According to the Ministry of Industry and Tourism, expenditure by international tourists exceeded 105 billion euros up to September 2025, 7% more than in the same period […]
Read more
Blog, Laboral, Labour Law
Claves para las empresas ante el Plan Estratégico de la Inspección de Trabajo 2025-2027 (2)

Key considerations for business in light of the Labour Inspectorate’s Strategic Plan 2025-2027

Understanding the new Strategic Plan of the Labour and Social Security Inspectorate 2025-2027 The recent publication of the Strategic Plan of the Labour and Social Security Inspectorate (ITSS) for 2025–2027 marks the start of a new cycle of inspection activity characterised by digitalisation, large-scale data analysis, and increased specialisation in specific sectors and organisational models. […]
Read more
Blog, mercantil, Tax
Tributacion del vendedor en la venta de una compañia

Taxation of the seller in the sale of a company: individual shareholder vs holding company shareholder

Taxation-wise, the sale of a company can be one of the most significant decisions in an entrepreneur’s business life. It is not merely the completion of a corporate transaction, but rather the culmination of years of effort, strategy, and value creation. For this reason, the seller’s tax position in the transaction is also crucial. In […]
Read more
Blog, Tax law
Fondo oscuro

Murcia High Court: The mass cloning of computer equipment may constitute a violation of fundamental rights

Violation of fundamental rights in inspection actions on computer equipment The Murcia High Court has issued a ruling on 16 October 2025, in a case handled by our firm, which represents a significant milestone in the judicial oversight of inspection actions when they affect the entire contents of computer equipment. The Court declares that the […]
Read more
Contacta / Contact us