Regulations
Both the Spanish Constitution and the Workers' Statute recognise as a basic
right for employees the right not to be sexually discriminated against in their
job within the state of Spain. The Workers' Statute lays down conditions of
equality in professional classification, promotion, remuneration, maternity
leave, breastfeeding and extended leave of absence, or a reduction in the legal
day for guardianship of minors or looking after a family member.
Dismissal on grounds of pregnancy, requesting or taking maternity leave or
leave of absence to care for family members shall be declared invalid, except
where it is proven that the dismissal was based on grounds other than
discrimination.
Suspending a contract for risk of pregnancy shall be considered where a
change in job or tasks, necessary for the health of the mother or foetus, is not
possible.
The period of maternity, adoption or fostering leave may be used part-time,
the benefit being compatible with the working activity and increasing the leave
period depending on the day worked.
In indefinite full-time contracting, social security reductions vary
depending on the group of unemployed women.
Unemployed women between 16 and 45 years of age: a reduction of 25 percent
for the 24 months after the start date of the contract.
For underrepresented
women:
- a 35 percent reduction in the first two years of the contract, and 70
percent for the first year and 60 percent the second year if the women are more
than 45 years of age or have been registered as job seekers on an uninterrupted
basis for a period of six months.
Unemployed women registered with the employment office on an uninterrupted
basis for six months or more:
- reduction of 30 percent for the first two years.
Women between 45 and 55 years of age: reduction of 60 percent in the first year,
55 percent for the remaining duration of the contract.
Women between 55 and 65 years of age:
- reduction of 65 percent in the first
year and 60 percent for the remaining duration of the contract.
Unemployed women receiving unemployment benefits or assistance who have one
year or more remaining to receive assistance at the time of contracting:
- reduction of 60 percent for the first year and 55 percent for the second year.
Unemployed women receiving unemployment benefits from the Special
Agricultural Scheme:
- reduction of 90 percent in the first year and 85 percent in
the second year of a part-time or full-time contract.
All the related cases for contracts receive a further reduction of 5 points
in the case of a self employed worker.
Unemployed women receiving the active jobseekers' income: reduction of 75
percent for the first two years, and also of 55 percent if the woman is between
45 and 55 years of age, and of 60 percent between 55 and 65 years of age for the
remainder of the full-time contract.
Temporary Substitution Employment of a Female Worker
- During extended leave of absence for care of a family member: Reduction of 95
percent, 60percent and 50percent in respectively the first, second and third
year of extended leave of absence.
-
During maternity leave, risk during pregnancy, adoption or fostering: Reduction
of 100 percent in employer's social security contributions.
- Victims of gender based violence: Reduction of 100 percent in employer's social
security contributions for common contingencies during the substitution period
for the substituted female worker, or for six months, assuming geographical
mobility or a change of workplace.
- Socially excluded female workers: Reduction of 75 percent with a maximum of
24 months of employer's social security contributions for common contingencies.
Fostering Work During Maternity
Contract suspension for maternity and extended leave of absence for care of
the child:
- Reduction of 100 percent of contributions for common contingencies in
the woman's 12-month real reintegration.
If, in fixed-term or temporary contracts signed prior to 1 January 2005,
reintegration takes place within two years of the leaving date and is changed to
indefinite before a period of one year has passed since reintegration, the
reduction period shall be 18 months.
Financial Benefits
Aid of €1,200 per year, paid monthly in advance, and a reduction of €1,200
in personal income tax are aimed at female workers with children under the age
of three years, given in the corresponding social security or mutuality.
Model 140 may be found and submitted at the offices of the Tax Agency. It may
also be submitted by ordinary post or by telephone (Tel: 901 200 345).
Text last edited on: 06/2005
Source: European Union
© European Communities
Reproduction is authorised.
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