Author Archives: EMHE

New Social Security Obligations for Enterprises and Self-employed Individuals

Order ESS/214/2018, of 1 March, published in the Official State Gazette (Boletín Oficial del Estado- BOE) of 6 March, modifies the purpose and the objective and subjective scopes of the EDS System (Sistema de Remisión Electrónica de Datos (“RED”)) regulated under Order ESS/484/2013, of 26 March. In this sense, the objective scope includes a set […]

Rectification of earlier replacement employee contract case-law

The judgment handed down by the Social Affairs Chamber of the Supreme Court on 20 April 2018 rectifies earlier case-law and resolves that as of January 2008, the new legal system for replacement employee contracts provided for under Article 12.6 of the Workers’ Statute must be applied gradually, based on the following conclusions: Pursuant to […]