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Commentary

1.4 Other payroll costs

Spain

All companies must comply with the collective bargaining agreement's (CBA) liabilities of application. Many includes mandatory benefits discussed in 4.1.

However, many CBA's have no specific compliance liability. CBAs differ significantly by sectors and by benefits. The benefits in order of importance are:

  1. Ìý

    •ÌýÌýÌýÌý accident insurance

  2. Ìý

    •ÌýÌýÌýÌý life insurance, and

  3. Ìý

    •ÌýÌýÌýÌý retirement/early retirement scheme

Amounts to guarantee under CBA accident or life policies are not usually high, and consequently, companies often implement voluntary benefits to provide

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Web page updated on 17 Mar 2025 15:51