One of the main targets of the European Union is to ensure an appropriate level of protection of the rights of temporarily posted workers from one EU member State to other, by enforcing the conditions of employment applicable in the Member State in which the service is to be provided. This matter is regulated at EU level by Directive 2014/67 / EU of the European Parliament and of the Council on ensuring compliance with Directive 96/71 / EC. In Spain, the Royal Decree-Law 9/2017 of 26 May has recently transposed Directive 2014/67 / EU.

According to this Law, employers temporarily posting workers to Spain must contact the competent Spanish labor authority. The new Law introduces the possibility of doing so online, so that the Ministry of Employment and Social Security will establish a central electronic register, whose operation and establishment is planned within 6 months.

Thus, the employer should be obliged to provide to the Employment Office company information regarding his identification, tax domicile and VAT identification number, personal data of the posted workers, date and duration of the displacement and services that they are going to carry out in Spain.

One of the most important novelties of the Law is that the EU foreign employer must appoint a natural or legal person resident in Spain as a liaison with the Spanish authorities for the purposes of sending and receiving documents and notifications, and also to represent the company in the context of information, consultation and negotiation procedures.

In addition to those mentioned above, the following obligations must also be fulfilled by the foreign employer through his representative:

• Have available employment contracts or equivalent documents in digital format or in the work center, as well as the payroll and proof of payment thereof, daily timetable records and o work permits for third country nationals employees
• To notify in writing to the labor authority the health issues of displaced workers produced as a result of work in Spain.

All these documents must be translated into Spanish.

At Tax Partners, we offer the service of representation in Spain for the purposes of notifications and communications, as well as advice for the fulfillment of the obligations established by Royal Decree-Law 9/2017, of May 26.  Kindly contact us for further information or clarifications