Labour Checklist for Companies in 2026: Key Obligations and Next Steps

Starting the year with a clear labour plan is essential to ensure regulatory compliance and avoid penalties. In 2026, there are several specific obligations that companies must prioritise. From identifying employees who acquire tax residency in Spain to updating payroll, compensation, and work calendars, every detail matters to ensure efficient and secure management.

This article explores the key points our labour team has identified as priorities for 2026, offering practical guidance for proper implementation.

1. Acquisition of Tax Residency in Spain

During 2026, it is essential to identify employees who acquire tax residency in Spain and who in previous years were not subject to Spanish Personal Income Tax (IRPF). This directly affects:

• IRPF withholding and the calculation of monthly payroll.

• The obligation to file tax returns and Social Security contributions correctly.

• The classification of employees for the purposes of tax benefits and exemptions.

Recommendation: Review each employee’s history, confirm their residency status, and update the payroll system to reflect the correct taxation from the moment residency is acquired.

We remind you that a person becomes a tax resident in Spain, among other cases, when:

• They remain in Spanish territory for more than 183 days during the calendar year.

• They have the main centre of their activities or economic interests in Spain.

2. End of the Special Regime for Posted Workers (Beckham Law)

Some employees will complete their Beckham Regime period in 2026, which means they will move to the general IRPF regime. This change may result in higher taxation and payroll adjustments.

Key steps:

• Identify contracts that are ending under this regime.

• Inform employees of the change in their taxation.

• Adjust payroll and withholdings to reflect the general regime from the transition month.

Proper management avoids withholding errors and ensures the company meets its tax obligations.

3. Requests to Apply a Higher Withholding Rate (IRPF)

At the start of each calendar year, companies must review whether there are:

• New requests from employees to apply a higher withholding percentage than the legally calculated one.

• Renewals of requests made in previous years, as these are only valid for one year.

In addition, this is a good time to:

• Request an updated Model 145, especially in cases of family, personal, or financial changes.

• Verify that the tax information used for payroll calculations is correct and up to date.

 

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4. Compliance with the LISMI Quota

Any company with 50 or more employees must ensure that at least 2% of its workforce consists of people with disabilities. For 2026:

• Check that the percentage is being effectively met.

• Regularise any shortfall before possible inspections.

• Keep documentation up to date and accessible for labour authority requirements.

Compliance with this quota is mandatory and subject to penalties, so it is advisable to carry out internal monthly or quarterly monitoring.

5. Benefits in Kind and Flexible Compensation Plans

If your company offers benefits in kind or flexible compensation, 2026 is the time to review their inclusion and correct application:

• Company cars, meal vouchers, insurance, or training must be correctly reflected in payroll.

• Confirm that amounts subject to IRPF and Social Security contributions are properly classified.

• Update any new benefit that has been added to the annual flexible compensation plan.

A full review ensures transparency, team motivation, and tax compliance.

6. Application of New Salary Tables and Work Calendars

• Salary tables: Verify that new values are correctly applied to all contribution groups and professional categories.

• Work calendars: Adjust holidays, public holidays, and shifts according to the 2026 work plan.

This step is essential to ensure accurate payroll calculation and effective human resources planning.

7. Review of Internal Communication Protocols

Make sure that responsible contacts for legal and labour notifications are up to date. This includes:

• HR delegates.

• Contacts with labour advisors or consultants.

• Contacts at the Social Security office or labour inspections.

An updated protocol avoids delays, communication errors, and problems with official requests.

8. Intergenerational Equity Mechanism (MEI)

The Intergenerational Equity Mechanism (MEI) remains a key obligation in 2026 and should be reviewed at the start of the year to ensure correct payroll application.

From 1 January 2026, the MEI contribution rate increases to 0.9% of the common contingencies contribution base, distributed as follows:

• 0.75% paid by the company

• 0.15% paid by the employee

This increase is part of the progressive schedule designed to reinforce the sustainability of the pension system and must be correctly applied to all payrolls from January onwards.

Recommendation: Check that payroll software has been updated with the new MEI percentage and that the company–employee split is correctly parameterised to avoid contribution errors or later adjustments.

Practical Checklist for Companies in 2026

1. Identify employees who acquire tax residency in Spain.
2. Review employees whose Beckham Regime ends and adjust their IRPF.
3. Apply higher IRPF withholding requests in payroll.
4. Check compliance with the LISMI quota and document any issues.
5. Review and update benefits in kind and flexible compensation plans.
6. Apply new salary tables and adjust work calendars.
7. Confirm internal communication protocols and update contacts.

How Can We Help?

Reviewing and updating these points allows your company to start 2026 in full compliance, avoiding penalties and optimising payroll and human resources management.

Our Labour Expert Support team is available to help you implement these reviews, adjust payroll, update contracts, and ensure that your company meets all its obligations from the very first day of the year.