Employment obligations in Spain: pay register, equality, harassment

Penalties for breaching employment obligations in Spain can reach €225,018 for a very serious infringement (the Spanish act on infringements and penalties in the social order). In 2026 the obligations have been widened and reinforced: a pay register for every company, an equality plan for companies with 50 or more employees, a mandatory harassment protocol for all, and a whistleblowing channel for companies with 50 or more employees. This guide brings every obligation together in one place.

A map of employment obligations by company size

Key figure: 60% of Spanish SMEs still do not comply with the employment rules in force (IusConfidence, 2026). Non-compliance does not only bring fines: it can affect access to public grants — many calls make regulatory compliance a condition of entry.

Does your company meet all its employment obligations? Request a free assessment and we will review your level of compliance.

Pay register: mandatory for every company

The pay register is a document recording average pay values, broken down by sex, for the whole workforce. See our full guide for the details of putting one in place.

Key points:

• Mandatory for every company, whatever its size
• Must include base salary, salary supplements and non-salary payments
• Broken down by sex, professional category, professional group and job role
• Updated annually or whenever there are significant changes in the workforce
• Penalty for non-compliance: €626 – €6,250 (serious infringement)

Equality plan: mandatory for companies with 50 or more employees

The equality plan is a set of measures negotiated with employee representatives to guarantee equal treatment and equal opportunities between women and men.

Key points:

• Mandatory for companies with 50 or more employees
• Must be negotiated with the legal representatives of the workforce
• Covers a situation assessment, objectives, measures, a timetable and monitoring
• Registration with REGCON (the Spanish register of collective agreements) is compulsory
• Maximum term of 4 years, with a mid-term review
• Penalty for not having one: €6,251 – €187,515

Impact on grants: having the equality plan registered is a mandatory condition for accessing most public grants and Social Security contribution reductions in Spain when the company has 50 or more employees.

Harassment protocol: mandatory for every company

The protocol for preventing and responding to sexual harassment, harassment on grounds of sex and workplace harassment is mandatory for every company in Spain, with no exception on size.

Mandatory content:

• Definition of harassing conduct (workplace, sexual, on grounds of sex)
• Reporting procedure (aligned with Ley 2/2023 on the protection of whistleblowers)
• An investigating committee appointed to look into complaints
• Precautionary measures to protect the alleged victim during the investigation
• A disciplinary regime with consequences for offenders
• Prevention and awareness measures

Penalties for non-compliance:

Whistleblowing channel: mandatory for companies with 50 or more employees

Ley 2/2023 on the protection of people who report regulatory breaches, the Spanish whistleblowing act, requires an internal whistleblowing channel in companies with 50 or more employees.

Requirements for the channel:

• Allows anonymous or confidential reports
• Accessible to employees, directors, suppliers and third parties
• Guarantees protection of the whistleblower against retaliation
• Requires a designated officer responsible for the system
• Response deadline: a maximum of 3 months from receipt of the report

How to meet every obligation efficiently

For an SME, managing all these obligations can feel overwhelming. The answer is to tackle them together within a corporate compliance programme:

1. Initial assessment: work out which obligations apply to your company by size and sector
2. Prioritise by risk: start with the obligations that carry the heaviest penalties and the highest chance of inspection
3. Phased rollout: pay register and harassment protocol (every company) → equality plan and whistleblowing channel (50 or more employees)
4. Team training: FUNDAE-funded training covers upskilling in equality and harassment prevention
5. Periodic review: update the documents each year and whenever the rules change

The link with grants and public funding:

Compliance with Spanish employment rules is a condition for accessing:

• Social Security contribution reductions (an equality plan is compulsory where it applies)
• Most public grants from the Spanish state and the regions
• Cupons ACCIÓ and Generalitat funding
• CDTI grants and Next Generation funds

A Fractional CFO can coordinate regulatory compliance with financial strategy, making sure the company does not lose access to grants through avoidable breaches.

Do you want to secure your company's regulatory compliance? At Tecnocim Innova we help you put every employment obligation in place, integrated with your grants and compliance strategy. Get in touch for a no-obligation assessment.