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The resolution publishes the final salary scales for 2025 and the initial scales for 2026, alongside a revision of the territorial mobility allowance, in accordance with Articles 90.2 and 3 of the Workers' Statute Law and Royal Decree 713/2010. Companies that contract self-employed professionals must adjust their contracts and salaries according to these new scales from the effective date, with a 3-month period to adapt.
For companies hiring self-employed professionals, salaries must be updated in line with the new scales, which may result in additional costs. Self-employed workers will benefit from the new salary amounts, particularly regarding territorial mobility allowances. Advisors should review contracts to ensure salaries align with the new scales to prevent labour disputes.
The tax team reviews your specific situation.
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