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

Infringements in the field of labour relations and employment, in matters of Social Security, without prejudice to the provisions of paragraph 3 below, in matters of migratory movements and work of foreigners, in matters of temporary work agencies and user companies, except those that refer to matters of prevention of occupational risks, and infractions for obstruction:

  • Minor infractions:
  • In its minimum degree: from 70 to 150 euros.
  • In its average grade: from 151 to 370 euros.
  • In its maximum degree: from 371 to 750 euros.
  • Serious infringements with a fine:
  • In its minimum degree: from 751 to 1500 euros.
  • In its average grade: from 1,501 to 3,750 euros.
  • In its maximum degree: from 3,751 to 7,500 euros.
  • Very serious infringements with a fine:
  • In its minimum degree: from 7,501 to 30,000 euros.
  • In its average grade: from 30,001 to 120,005 euros.
  • In its maximum degree: from 120,006 to 225,018 euros.
  • Serious infringements of Article 22.3:
  • In its minimum degree: fine of 50% to 65% of the amount of Social Security contributions and other concepts of joint collection not paid, including surcharges, interest and costs.
  • In its average degree: fine of 65.01% to 80%.
  • In its maximum degree: fine of 80.01% to 100%.
  • Very serious violations of Article 23(1.b):
  • In its minimum degree: fine of 100.01% to 115% of the amount of Social Security contributions and other concepts of joint collection not paid, including surcharges, interest and costs.
  • In its average degree: fine from 115.01% to 130%.
  • In its maximum degree: fine from 130.01% to 150%.
  • Very serious violations of Article 23(1)(k):
  • In its minimum degree: fine of 100.01% to 115% of the amount of Social Security contributions not paid and discounted to workers or the excess of the discount provided by law, including surcharges, interest and costs.
  • In its average degree: fine from 115.01% to 130%.
  • In its maximum degree: fine from 130.01% to 150%.
  • Serious breaches of Articles 22.2, 22.7(a) and 22.16:
  • In its minimum degree: from 3,750 to 7,500 euros.
  • In its average grade: from 7,501 to 9,600 euros.
  • In its maximum degree: from 9,601 to 12,000 euros.
  • Very serious violations of Article 23(1)(a):
  • In its minimum degree: from 12,001 to 30,000 euros.
  • In its average grade: from 30,001 to 120,005 euros.
  • In its maximum degree: from 120,006 to 225,018 euros.

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.

Likewise, 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.

  • Obstruction offences under Articles 22.2 and 23.1(a):

Rated as serious:

  • In its minimum degree: from 3,750 to 7,500 euros.
  • In its average grade: from 7,501 to 9,600 euros.
  • In its maximum degree: from 9,601 to 12,000 euros.

Rated as very serious:

  • In its minimum degree: from 12,001 to 30,000 euros.
  • In its average grade: from 30,001 to 120,005 euros.
  • In its maximum degree: from 120,006 to 225,018 euros.

The penalties imposed for the very serious infringements typified in the letters (d), (e) and (f) Article 16(1) and Article 23(1)(a) and (h), as well as the penalties for obstruction classified as very serious in the preceding subparagraph, once final, shall be made public in the manner provided for by regulation.

  • Infringements in the field of occupational risk prevention:

Rated as mild:

  • In its minimum degree: from 45 to 485 euros.
  • In its average grade: from 486 to 975 euros.
  • In its maximum degree: from 976 to 2,450 euros.

Rated as serious:

  • In its minimum degree: from 2,451 to 9,830 euros.
  • In its average grade: from 9,831 to 24,585 euros.
  • In its maximum degree: from 24,586 to 49,180 euros.

Rated as very serious:

  • In its minimum degree: from 49,181 to 196,745 euros.
  • In its average grade: from 196,746 to 491,865 euros.
  • In its maximum degree: from 491,866 to 983,736 euros.

The penalties imposed for very serious infringements, once final, will be published in the form determined by regulation.

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.

  • Sanctions in matters of Social Security,when they derive from acts of infringement and liquidation that refer to the same facts and are practiced simultaneously, will be automatically reduced to 50% of their amount,if the offending subject expresses his agreement with the settlement practiced, entering his amount within the appropriate period. This reduction may only be applied when the amount of the settlement exceeds that of the penalty initially proposed.
  • Infringements in the field of cooperatives:
  • Light: from 450 to 905 euros.
  • Bass: from 906 to 4,545 euros.
  • Very serious: from 4,546 to 45,504 euros.

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 applied without retroactive effect.