We start a new year with important reminders to help your business comply with current regulations and optimize its management. At Adlanter, we understand that January is a key month to align processes, review obligations, and adjust strategies. That’s why we’ve prepared this practical guide with the most relevant points for 2025.

1. Regulatory Compliance: Key Updates

Ensuring that your business complies with current regulations is fundamental. Here’s a summary of the most important aspects:

  • Quota for People with Disabilities: Any company with 50 or more employees must ensure that at least 2% of its workforce is made up of people with disabilities.
  • Equality Plan: Since March 7, 2022, companies with 50 or more employees are required to have an equality plan. Make sure to review and adapt it if needed.
  • Work Calendars: January is the ideal time to review and adjust work calendars for the needs of 2025.
  • Intergenerational Equity Mechanism (MEC): Effective January 1, 2023, this new additional contribution is mandatory. In 2025, the increase will be 0.8 percentage points on the common contingencies base (0.67% paid by the employer and 0.13% by the employee).
  • Solidarity Contribution: Applies to earnings that exceed the maximum monthly contribution base (€4,909.50 in 2025), with three brackets:
    • 0.92% for the 10% exceeding the maximum base.
    • 1% for earnings between 10% and 50% over the maximum base.
    • 1.17% for amounts exceeding 50% over the maximum base.

 

2. Review of Benefits in Kind

The beginning of the year is perfect for analyzing the benefits in kind you offer your team. Consider the following:

  • Does your company provide company cars?
  • Have you introduced new products or services as employee benefits?
  • Do you offer meal vouchers?
  • Do you cover self-employed contributions?
    These aspects can directly impact your team’s motivation and satisfaction.

 

3. Contribution Bases for 2025

This year brings new limits for contribution bases under the General Regime. The updated values are:

Grupo de cotización Base mínima (€) Base máxima (€)
Ingenieros y Licenciados 1.847,40 4.909,50
Ingenieros Técnicos y Peritos 1.532,10 4.909,50
Jefes Administrativos 1.332,90 4.909,50
Ayudantes no titulados 1.323,00 4.909,50
Oficiales Administrativos 1.323,00 4.909,50
Subalternos 1.323,00 4.909,50
Auxiliares Administrativos 1.323,00 4.909,50
Oficiales de primera y segunda 44,10 (diaria) 163,65 (diaria)
Oficiales de tercera y especialistas 44,10 (diaria) 163,65 (diaria)
Peones 44,10 (diaria) 163,65 (diaria)
Trabajadores de 17 años 44,10 (diaria) 163,65 (diaria)

4. IRPF Adjustments and Updates

January is the ideal time to perform the initial IRPF calculations for this fiscal year, which may result in different percentages from the previous year. Additionally, don’t forget to:

  • Ask your employees to update Form 145 to ensure correct IRPF calculations.
  • Renew voluntary IRPF requests, as they are only valid for the calendar year.
  • Confirm the non-tax residency status of any employee who spent less than 183 days in Spain during 2024. This is essential to avoid recalculations and potential tax adjustments

If you have any questions about these points or need assistance with their implementation, don’t hesitate to contact us. Our team of experts is ready to advise you and help optimize your business management in 2025.

At Adlanter, we drive your success with clear and effective solutions.

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