Law 10/2021 of July 9 on remote work, modifies article 40 of the Law on Infractions and Sanctions in the Social Order (LISOS), which establishes that fines for infringements imposed by the Labour Inspectorate will increase by 20 per cent. This modification will take effect from October 1, 2021.

The modification of article 40 of the LISOS Law will enter into force on October 1, 2021 without retroactive effects.

On July 10, 2021, Law 10/2021 of July 9, on remote work, was published in the Official State Gazette (BOE), which arose after the validation by Congress of Royal Decree-Law 28/2020, of September 22. A law that modifies article 40 of the LISOS (Royal Legislative Decree 5/2000 of August 4), increasing the amount of labor sanctions from October 1, 2021 by 20%.

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This will be the sanctions of the Labor Inspectorate with the modification of article 40 of the LISOS

 

Violations in the field of labor relations and employment, Social Security, migratory movements and work of foreigners, temporary work agencies and user companies, and obstruction
INCREASE

A) In general:

Types and grades Art. 40 of the LISOS (until 30/09/21) Art. 40 of the LISOS (from 01/10/21)
Mild, minimum grade 60 to 125 euros 70 to 150 euros
Mild, medium grade 126 to 310 euros 151 to 370 euros
Mild, maximum grade 311 to 625 euros 371 to 750 euros
Bass, minimum grade 626 to 1,250 euros 751 to 1,500 euros
Bass, medium grade 1,251 to 3,125 euros 1,501 to 3,750 euros
Bass, maximum degree 3,126 to 6,250 euros 3,751 to 7,500 euros
Very serious, minimum grade 6,251 to 25,000 euros 7,501 to 30,000 euros
Very serious, medium grade 25,001 to 100,005 euros 30,001 to 120,005 euros
Very serious, maximum grade 100,006 to 187,515 euros 120,006 to 225,018 euros

Infringements in terms of quotation fixed in articles 22.3, 31.1.b) and 23.1.k) of the LISOS:

Article 22.3 of the LISOS:

Not to enter, in the form and regulatory deadlines, the corresponding contributions that the General Treasury of the Social Security collects for all concepts, or not to make the income in the amount due, having fulfilled in time with the established obligations (art. 26.1 and 2 of the LGSS), provided that the lack of income does not obey a bankruptcy declaration of the company, nor to a case of force majeure, nor has a postponement been requested for the payment of the fees prior to the start of the inspection action, unless a rejection resolution has been issued (art. 22.3 of the LISOS).
NO MODIFICATION

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal From 50% to 65% of the amount of the fees From 50% to 65% to the amount of the fees
Middle From 65.01% to 80% of the amount of the fees From 65.01% to 80% of the amount of the fees
Maximum From 80.01% to 100% of the amount of the fees From 80.01% to 100% of the amount of the fees

 

Article 23.1.b) and 23.1.k) of the LISOS:

Not to enter, in the form and regulatory deadlines, the corresponding contributions that for all concepts collects the General Treasury of the Social Security, not having complied in time with the established obligations (art. 26.1 and 2 of the LGSS), as well as acting fraudulently in order to avoid the joint and several, subsidiary or mortis causa liability in the fulfillment of the obligation to contribute, or in the payment of the other resources of the Social Security [art. 23.1.b] of the LISOS.
Unduly withhold, not by entering it within the deadline, the part of the Social Security contribution discounted to its workers, or make discounts higher than those legally established, not entering them within the regulatory period [art. 23.1.k] of the LISOS.
NO MODIFICATION

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal From 100.01% to 115% of the amount of the fees From 100.01% to 115% of the amount of the fees
Middle From 115.01% to 130% of the amount of the fees From 115.01% to 130% of the amount of the fees
Maximum From 130.01% to 150% of the amount of the fees From 130.01% to 150% of the amount of the fees

Serious infringement of Articles 22.2, 22.7 (a) and 22.16 of the LISOS

– Not to request the initial affiliation or registration of workers who enter their service, or request it, as a result of inspection action, outside the established period. For these purposes, it will be considered an infringement by each of the workers concerned.

– Do not apply for self-employed workers:

a) Your affiliation and up to three registrations within each calendar year, in the corresponding special Social Security regime, or request them outside the established period, as a result of inspection action.
b) Your affiliation and up to three registrations within each calendar year, in the corresponding special Social Security regime, or request them outside the established period, without inspection action.
c) The rest of the registrations that, where appropriate, occur within each calendar year or request it after the deadline, when the omission generates non-payment of the corresponding contribution.
– Communicate the withdrawal from a Social Security regime of employed workers despite the fact that they continue the same work activity or maintain the same provision of services, using an undue registration in a regime of self-employed workers. For these purposes, it will be considered an infringement by each of the workers concerned.
INCREASE

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal From 3,126 to 6,250 euros From 3,750 to 7,500 euros
Middle From 6,251 to 8,000 euros From 7,501 to 9,600 euros
Maximum From 8,001 to 10,000 euros From 9,601 to 12,000 euros

Very serious violation of Article 23.1.a) of the LISOS

Give employment as workers to beneficiaries or applicants for pensions or other periodic Social Security benefits, whose enjoyment is incompatible with work as an employee, when they have not been registered in the Social Security prior to the start of their activity.
INCREASE

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal From 10,000 to 25,000 euros From 12,001 to 30,000 euros
Middle From 25,001 to 100,005 euros From 30,001 to 120,005 euros
Maximum From 100,006 to 187,515 euros From 120,006 to 225,018 euros

TO BE TAKEN INTO ACCOUNT: the amount corresponding to the infringement provided for in article 22.2 may not exceed 12,000 euros in any case, inthe same way as that provided for in article 23.1.a) may not exceed 225,018 euros. This means that the minimum and maximum economic penalty is increased.

On the other hand, when in the same inspection several infractions of those referredto in this section are detected, the sanction proposed for each infraction, which will be graduated according to the criteria contained in article 39.2, will increase as follows:

  • 20% in each infraction in the case of two workers, beneficiaries or applicants.
  • 30% in each infraction in the case of three workers, beneficiaries or applicants.
  • 40% in each infraction in the case of four workers, beneficiaries or applicants.
  • 50% in each infraction in the case of five workers, beneficiaries or applicants.

Obstruction of the inspection work aimed at verifying the status of discharge of workers in case of infractions typified in articles 22.2 and 23.1.a) of the LISOS

Infractions due to obstruction to the inspection work in case of actions to verify:
INCREASE

Serious

Affiliation initial or the registration of workers who enter its service, or request it, as a result of inspection action, outside the established period. For these purposes, it will be considered an infringement by each of the workers concerned.

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal 3,126 to 6,250 euros 3,750 to 7,500 euros
Middle 6,251 to 8,000 euros 7,501 to 9,600 euros
Grave 8,001 to 10,000 euros 9,601 to 12,000 euros

Very serious

Possible occupation as workers of beneficiaries or applicants for pensions or other periodic Social Security benefits, whose enjoyment is incompatible with work as an employee, when they have not been registered in the Social Security prior to the start of their activity.

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal 10,001 to 25,000 euros 12,001 to 30,000 euros
Middle 25,001 to 100,005 euros 30,001 to 120,005 euros
Grave 100,006 to 187,515 euros 120,006 to 225,018 euros

Infringements in the field of occupational risk prevention
INCREASE

Types and grades Art. 40 of the LISOS (until 30/09/21) Art. 40 of the LISOS (from 01/10/21)
Mild, minimum grade 40 to 405 euros 45 to 485 euros
Mild, medium grade 406 to 815 euros EUR 486 to EUR 975
Mild, maximum grade 816 to 2,045 euros 976 to 2,450 euros
Bass, minimum grade 2,046 to 8,195 euros 2,451 to 9,830 euros
Bass, medium grade 8,196 to 20,490 euros 9,831 to 24,585 euros
Bass, maximum degree 20,491 to 40,985 euros 24,586 to 49,180 euros
Very serious, minimum grade €40,986 to €163,955 €49,181 to €196,745
Very serious, medium grade 163,956 to 409,890 euros 196,746 to 491,865 euros
Very serious, maximum grade 409,891 to 819,780 euros €491,866 to €983,736

TO BE TAKEN INTO ACCOUNT: Cancellation of the accreditation granted by the labor authority:

Infringements for serious and very serious faults of specialized entities that act as prevention services outside companies, of persons or entities that carry out the activity of auditing the prevention system of companies and of accredited entities to develop or certify training in occupational risk prevention, may give rise, in addition to the fines provided for in this article, to the cancellation of the accreditation granted by the labor authority. THEY ARE MAINTAINED.

 

Automatic reduction of the sanction in the social order in case of recognition of responsibility and prompt payment
IT IS MAINTAINED
Art. 40 of the LISOS (until 30/09/21) Art. 40 of the LISOS (from 01/10/21)
‘3. Social security penalties shall be automatically reduced to 50 per 100 of their amount if the infringing party agrees to the same amount and which is carried out by the person concerned and shall be paid within the appropriate period. This automatic reduction may be applied only if the amount of the settlement exceeds that of the penalty initially proposed.’ ‘3. Social security penalties shall be automatically reduced to 50 per 100 of their amount if the infringing party agrees to the same amount and which is carried out by the person concerned and shall be paid within the appropriate period. This automatic reduction may be applied only if the amount of the settlement exceeds that of the penalty initially proposed.’

 

Publication of penalties for very serious infringements in certain areas
(a) Publication of sanctions for very serious employment offences; employers, training entities, entities that assume the organization of vocational training actions for employment programmed by companies, self-employed and assimilated workers; and, for obstruction.

Publication of sanctions for very serious employment offences [art. 16.1 (d), e) of the LISOS], and of the employers, training entities, entities that assume the organization of the vocational training actions for the employment programmed by the companies, self-employed and assimilated workers (art. 23.1 a) and h) of the LISOS), as well as the sanctions for obstruction qualified as very serious. Once firm, they will be made public in the form provided for by regulation.

IT IS MAINTAINED

c) Publication of sanctions for very serious infractions in the field of occupational risk prevention.

The sanctions imposed for very serious infractions, once firm, will be made public following the provisions of Royal Decree 597/2007, of May 4,on the publication of sanctions for very serious infractions in the field of prevention of occupational risks.

IT IS MAINTAINED

Infringements in the field of cooperatives
INCREASE

Degree Art. 40 of the LISOS (until 30/09/2021) Art. 40 of the LISOS (from 01/10/2021)
Minimal 375 to 755 euros 450 to 905 euros
Middle 756 to 3,790 euros 906 to 4,545 euros
Grave 3,791 to 37,930 euros 4,546 to 45,504

This is the increase that the sanctions corresponding to the infractions imposed by the Social Security will have from next October 1, 2021, which will be when the modification of article 40 of the consolidated text of the Law on Infractions and Sanctions in the Social Order enters into force.