Spain has introduced new requirements covering the information employers must provide to employees about their employment terms and working conditions.
Royal Decree 723/2026, published in the Official State Gazette (BOE) on 15 September 2026, partially transposes the EU Directive on Transparent and Predictable Working Conditions into Spanish law. The new requirements came into effect on 5 October 2026, expanding both the information employers must provide and the timeframe for providing it.
For organisations managing payroll, HR and internationally mobile employees in Spain, the changes have implications for employment documentation, payroll processes, working-time arrangements and mobility documentation.
What Is Changing?
The new rules expand the information employers must provide on the essential elements of the employment relationship and the conditions under which work is carried out.
One of the most significant changes is the timing. For employment relationships covered by the general information requirements, the required information must now be provided before employment begins. Any subsequent changes to relevant employment conditions must be communicated as soon as possible and no later than the day the change takes effect.
The previous framework allowed employers up to two months after employment began to provide the required information. The new approach therefore requires employers to have accurate employment information available as part of the onboarding process.
The general information requirements apply to employment relationships lasting more than four weeks, with specific provisions applying to certain categories of workers.
More Detail on Pay and Working Time
The information provided to employees must now give greater detail about how pay and working arrangements operate.
Pay
Employers must provide information on:
- Base salary and each salary supplement separately
- Payment frequency and method
- How variable remuneration is calculated
- The criteria used to determine when variable remuneration is earned
For payroll teams, this makes alignment between employment documentation and payroll records particularly important. The information provided to employees should accurately reflect the remuneration arrangements being applied through payroll.
Working Time
The requirements covering working time have also been expanded. Employers must provide information on the duration and distribution of working hours, including daily, weekly and annual arrangements, as well as night or shift work.
Information must also cover relevant arrangements for:
- Changes to working hours or shifts
- Overtime and its remuneration
- Holiday scheduling
- Irregular distribution of working time
- Reference hours and days where irregular working arrangements apply
- Minimum notice periods for scheduled work
- Activity and inactivity periods, or estimates of these periods, for fixed-intermittent contracts
Where a probationary period is agreed, its duration and conditions must also be disclosed, including the respective obligations of the employer and employee during the period.
These requirements make clear and consistent documentation of working arrangements increasingly important, particularly where working patterns affect payroll calculations.
New Employee Information Requirements
The decree also introduces several areas of information that were not previously part of the minimum requirements.
Training and Temporary Agency Work
Employees must be informed about any right to employer-provided training.
For workers supplied by a temporary employment agency, the information must also include the identity of the user company and the reason justifying the relevant assignment.
Algorithmic and Automated Decision-Making
Where algorithmic or automated systems are used to determine or modify working conditions, employees must be informed of their existence and the relevant guidelines, criteria and operating rules.
This can include systems affecting working time and its distribution, task allocation, pay, career progression, place of work or contract termination.
For organisations using technology across HR and workforce management, this creates an additional consideration when reviewing how employment information is documented and communicated.
Equality and Harassment
Employees must be informed about the applicable company equality plan and, where relevant, work-life balance policies that go beyond the legal minimum.
Information about the company's sexual and gender-based harassment protocol must also be provided. Where applicable, this extends to planned measures and resources aimed at achieving effective equality for LGBTI employees.
Termination Procedures
The information provided to employees must include the procedure for terminating the employment relationship, including applicable formal requirements and notice periods, or how those notice periods are determined.
Collective Agreements
Employers must provide information identifying the applicable collective agreement, including its code, publication date and period of validity. Where relevant, information must also be provided on whether the agreement remains applicable under the principle of ultraactividad.
This makes accurate identification of the collective agreement particularly important where different employee groups are subject to different terms.
Social Security and Benefits
The new requirements also cover the employer's Social Security arrangements, including the relevant managing or collaborating entity and any direct collaboration by the employer.
Information must also cover applicable voluntary improvements to Social Security protection and any pension plans or funds established for employees, including employer contributions.
Additional Requirements for International Employees
The changes are particularly relevant to employers managing internationally mobile employees.
Where employees normally work abroad, employers must provide information on the country or countries where the work will be carried out, alongside additional information relating to pay, expenses and the arrangements for the period abroad.
For transnational postings to EU or EEA countries, employees must also receive information covering:
- Pay applicable under the host country's legislation
- Reimbursement of travel, accommodation and subsistence expenses
- Any specific posting allowance
- The official national website covering postings in the host country
The four-week threshold is assessed separately for each period of work abroad. The specific additional information requirements therefore apply where an individual period of work abroad exceeds four consecutive weeks.
For global mobility teams, assignment and posting documentation should therefore be reviewed alongside the wider employment information provided to employees in Spain.
Existing Employment Relationships
The new requirements also affect employees whose contracts were already in place when the decree came into force.
Existing employees can request information that they have not already received, and employers have 30 business days from receiving the request to provide it.
Changes to employment conditions made from 5 October 2026 onwards are subject to the new requirements. Relevant information must be communicated as soon as possible and, at the latest, on the day the change takes effect.
The decree also allows certain information to be provided by precise reference to applicable legislation or collective agreements, where permitted. This means employers should ensure that references within their employment documentation are sufficiently clear to identify the relevant provisions.
Preparing for the Changes
Employers with employees in Spain should review their existing employment and workforce processes to ensure they can meet the new requirements.
Key areas to consider include:
- Employment documentation: Review contracts and onboarding documentation to ensure the required information is provided before employment begins.
- Payroll information: Check that base salary, supplements and variable remuneration are accurately reflected in employment documentation and payroll records.
- Working-time arrangements: Review how working hours, shifts, overtime, irregular working patterns and holiday arrangements are documented.
- Probationary periods: Check that the duration and conditions of any agreed probationary period are clearly documented.
- Collective agreements: Confirm that applicable collective agreement information and references are accurate and up to date.
- HR technology: Identify any automated or algorithmic systems that influence pay, working time, task allocation, progression or other employment conditions.
- International assignments: Review assignment and posting documentation against the additional requirements for employees working abroad.
- Change management: Ensure there is a process for identifying changes that require updated employee information and communicating them within the required timeframe.
- Existing employees: Be prepared to respond to employee information requests within the 30-business-day deadline.
For organisations operating across multiple jurisdictions, the changes also highlight the importance of balancing global employment processes with local requirements. Standardised contracts and HR processes may need to be adapted to ensure they capture the additional information required under Spanish law.
Spain – Global Insights
For further detailed guidance on payroll, employment law, global mobility and compliance requirements in Spain, visit our Spain Global Insights page on the activpayroll website.
Next Steps
Employers should review their employment documentation and payroll, HR and mobility processes to ensure the new information requirements are met within the required timeframes.
For support with managing payroll, HR and mobility requirements in Spain, Contact Us to speak with a member of the activpayroll team.