From 5 October 2026, employers in Spain will be subject to new information requirements regarding employment contracts and working conditions under Royal Decree 723/2026 of 9 September.
The new rules strengthen employees’ right to receive clear and written information about the essential terms of their employment contract and their main working conditions.
For companies employing staff in Spain — including foreign companies with Spanish subsidiaries or employees in Spain — the new legislation makes it particularly important to review hiring procedures, employment documentation and the information provided to employees before they start work.
Royal Decree 723/2026 partially implements Directive (EU) 2019/1152 on transparent and predictable working conditions into Spanish law and replaces Royal Decree 1659/1998. BOE
What changes under Royal Decree 723/2026 in Spain?
The main change is the expansion and clarification of the information that employers must provide to employees in writing.
Where all the required information is already included in the written employment contract held by the employee, the employer will be deemed to have fulfilled this obligation.
However, if the employment contract contains only part of the required information, the employer must provide the remaining information separately in writing. The general rules in Chapter II apply to employment relationships lasting more than four weeks. BOE
This means that, from 5 October 2026, companies should ensure that their onboarding and employment documentation covers all the information required by the new legislation.
What information must employers provide to employees in Spain?
Under Royal Decree 723/2026, employers must provide written information covering, among other matters: BOE
- Identity of the parties and the employment start date, together with the expected duration or end date in the case of temporary employment.
- The company’s registered office and the employee’s workplace or workplaces.
- The employee’s professional category or professional group, together with a sufficiently precise description of the position.
- The duties and responsibilities associated with the position and, for temporary contracts, the specific circumstances justifying temporary employment.
- Base salary and salary supplements, including the calculation method and eligibility criteria for variable remuneration.
- Working hours and their distribution, including daily, weekly and annual working time.
- Rules concerning changes to working hours or shifts, overtime and irregular distribution of working time.
- Annual leave entitlement and the procedure for determining when leave may be taken.
- The duration and conditions of any probationary period.
- The employee’s right to training provided by the employer.
- Where applicable, information relating to workers supplied by a temporary employment agency.
- The existence of algorithmic or automated decision-making systems used for certain employment-related decisions, together with information on their operating criteria and rules.
- The existence and identification of the company’s Equality Plan, where applicable, together with relevant work-life balance policies.
- Information regarding the company’s sexual and gender-based harassment protocol.
- Where applicable, planned measures and resources aimed at achieving the real and effective equality of LGBTI people.
- The applicable termination procedure and notice periods.
- Detailed identification of the applicable collective bargaining agreement.
- Information regarding the relevant Social Security collaborating entity, together with any voluntary improvements, pension plans or pension funds provided by the employer.
One particularly noteworthy development is the express requirement concerning certain algorithmic or automated systems used in employment decision-making, including systems affecting working time, task allocation, salary, career progression, workplace or termination. BOE
When must this information be provided?
As a general rule, the required information must be provided to the employee before the employment relationship begins. BOE
If any of the relevant employment conditions subsequently change, the employee must be informed in writing as soon as possible and no later than the date on which the change takes effect.
The information may be provided on paper or electronically, provided that it is accessible to the employee, can be stored and printed, and the employer retains evidence that it has been transmitted or received. BOE
What information should companies provide to their payroll and labour adviser?
Although some of the required information can be obtained from the applicable collective bargaining agreement or Spanish employment legislation, other information will depend on the specific employee and the conditions agreed by the company.
Therefore, for new hires from 5 October 2026, companies should ensure that their payroll or labour adviser has, among other information:
Working hours and schedule: the employee’s working hours and how they are distributed.
Professional group and duties: the employee’s professional classification and a description of the duties to be performed.
Salary and salary supplements: whether the salary corresponds to the applicable collective bargaining agreement or a different salary has been agreed, together with details of variable remuneration and the criteria governing entitlement.
Specific contractual conditions: any other employment condition that must be disclosed to the employee and cannot be obtained directly from the applicable collective bargaining agreement.
At AYCE Laborytax, we are adapting our employment procedures to these new requirements and will assist our clients in collecting the information required for new hires.
What happens to employment contracts already in force on 5 October 2026?
The new Royal Decree is also relevant to employment relationships that are already in force when the legislation takes effect.
Employees whose employment relationship is already in force on 5 October 2026 may request the information required under the Royal Decree if they do not already have it.
Where such a request is made, the employer must provide the relevant information within 30 working days of receiving the request. BOE
Any relevant changes to employment conditions occurring after the Royal Decree enters into force must also be communicated in accordance with the new requirements. BOE
What if an employee normally works abroad?
Additional information requirements apply when an employee is normally required to work outside Spain.
Before the employee leaves, the employer must provide information including the country or countries where the work will be performed, the expected duration, the currency in which salary will be paid, remuneration and allowances associated with working abroad, expenses and repatriation arrangements, where applicable.
Additional requirements apply to employees posted to EU or EEA countries as part of a transnational provision of services. These specific requirements do not apply where each period of work abroad does not exceed four consecutive weeks. BOE
Will there be an official SEPE information template?
Yes. Royal Decree 723/2026 provides for the Spanish Public Employment Service (SEPE) to make an information document template available to employers and employees.
Importantly, however, the availability of this template does not determine when the obligations become enforceable. Until the official template is available, employers must provide the required information by another suitable means that ensures it is properly recorded and accessible to the employee. BOE
Equality, non-discrimination and harassment prevention obligations
Royal Decree 723/2026 also requires employers to provide information about certain existing company measures where applicable, including the company’s Equality Plan, sexual and gender-based harassment protocol and planned measures and resources for LGBTI equality. BOE
Companies should therefore use the implementation of the new information requirements as an opportunity to review whether their employment documentation and internal policies accurately reflect the measures applicable to their workforce.
What should employers in Spain do before 5 October 2026?
Companies should review their employment contracts, onboarding processes and internal HR procedures before the new rules take effect.
In practical terms, employers should make sure that:
- New employees receive all mandatory information before starting work.
- HR teams collect all employee-specific information that cannot simply be obtained from legislation or the applicable collective bargaining agreement.
- Changes to relevant employment conditions are communicated in writing within the required timeframe.
- Existing employees’ requests for information can be handled within the 30-working-day deadline.
- Evidence of the information provided or received is properly retained when documentation is delivered electronically.
For international businesses employing personnel in Spain, coordination between the company’s international HR team and its Spanish payroll and labour advisers will be particularly important.
Frequently Asked Questions about Royal Decree 723/2026
When does Royal Decree 723/2026 enter into force?
Royal Decree 723/2026 enters into force on 5 October 2026, twenty days after its publication in the Spanish Official State Gazette (BOE). BOE
Does Royal Decree 723/2026 apply to existing employees?
Yes. Employees whose employment relationships are already in force when the Royal Decree takes effect may request the required information if they do not already have it. The employer must respond within 30 working days of receiving the request. BOE
Must companies issue new employment contracts to all existing employees?
The Royal Decree does not establish a general requirement to replace every existing employment contract. Instead, for existing employment relationships, employees may request any required information they do not already hold. BOE
Can the information be provided electronically?
Yes. Information may be provided electronically if it is accessible to the employee, can be stored and printed, and the employer retains evidence of its transmission or receipt. BOE
Does the information have to be included in the employment contract itself?
Not necessarily. If the written employment contract already contains all the required information, the obligation is satisfied. If it contains only part of the information, the employer must provide the remaining information separately in writing. BOE
Does Royal Decree 723/2026 apply to foreign companies employing staff in Spain?
The Royal Decree applies to companies and employees falling within the scope of the Spanish Workers’ Statute. Consequently, international companies employing workers under Spanish employment law should review whether their Spanish employment arrangements fall within its scope and ensure that the required information is provided. BOE
How can AYCE Laborytax help?
At AYCE Laborytax, our Labour & Payroll team assists Spanish and international companies with employment, payroll, Social Security and labour compliance in Spain.
We can help companies review their employment documentation and hiring procedures, identify the information that must be provided to employees and adapt their processes to the requirements introduced by Royal Decree 723/2026.
If your company employs or plans to hire staff in Spain and you would like to assess how these new requirements affect your organisation, please contact our team of labour and payroll advisers.
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