In this post we will address a few statutory work permits established by the Spanish Employment Law which should be well known by employers.
Maternity leave is the labor rest period that worker parents have in the cases of childbirth , adoption or fostering, without losing their salary and labor rights.
The duration of this break is 16 weeks, of which 6 weeks are compulsorily after the birth.
During this period any of the parents shall have the right to enjoy an economic benefit consisting of an allowance equivalent to the 100% of the corresponding regulatory base, which is equivalent to the 100% of the wage of the mother or father. This allowance is paid by the SSS (Spanish Social Security) The company is only obligated to pay its contribution to the Social Security.
Mothers and fathers may exercise their right to invoke the so- called breastfeeding leave, This measure allow them to choose between staying away from their work place during one hour, or reducing 30 minutes their working day until their child reaches 9 months old. Additionally, they can accumulate the mentioned allowance in full-time workdays and delay their incorporation to the working activity 13 or 15 days more.
Spanish regulation recognizes that breastfeeding leave is an “individual right of the employees, men and women”. Thus, the father has the same right than the mother to leave the work place, reduce half an hour his working day or accumulate this allowance in full-time.
TAX DEDUCTION FOR WORKING MOTHERS
Families who have just had a baby may be deducted up to 1200 € of the Personal Income Tax for each kid younger than 3 years old. This charge shall be made by means of a monthly payment of 100 € or deducting the total from the Personal Income Tax. This payment is made by the Treasury. In order to opt to this allowance the applicant of the mentioned allowance must have contributed at least 15 days in the month in which the benefit is requested.
The mentioned benefit must be requested submitting the model 140 at the tax offices or through internet.
PREGNANCY OR NATURAL BREASTFEEDING RISK LEAVE
Pregnancy or natural breastfeeding risk leave exists when the job is dangerous for the pregnancy development, or for the natural breastfeeding. In order to prove the riskiness of the position, a job evaluation of the possible risks must be made. And the company has to prove that it is unable to relocate the worker in another job position not detrimental for him.
Usually the aforesaid leave happens when the worker has to travel frequently, when he is standing or the handling of heavy machines is deemed as necessary.
If all these circumstances are taking place, the Social Security shall pay the full wage to the worker ,until the baby birth , in case of pregnancy risk.
HIRING ASSISTANCE TO REPLACE WORKERS WHO ARE ENJOYING THEIR MATERNITY LEAVE.
In the event that a worker is hired in order to replace other worker who has the maternity leave, the company would not have an additional cost.
Paternity leave is the labor rest period that worker fathers have in the cases of childbirth , adoption or fostering, without losing their salary and labor rights.
Since January 1th 2017, the duration of the paternity leave is 4 uninterrupted weeks, from the end of the birth leave, expandable in the case of childbirth, adoption or multiple placement in 2 more days for each child from the second.
During this period the employee shall has the right to enjoy an economic benefit consisting of an allowance equivalent to the 100% of the corresponding regulatory base, which is equivalent to the 100% of the wage of the employee. This allowance is paid by the SSS (Spanish Social Security) The company is only obligated to pay its contribution to the Social Security.