Mandatory Equality Plan for Companies in Spain

What Is a Plan de Igualdad?

A plan de igualdad is a structured internal policy document — formally agreed between the company and worker representatives — that sets out a diagnosis of gender equality within the company and a concrete set of measures to eliminate or reduce detected inequalities. It is not a symbolic policy statement: it is a negotiated, registered, monitored instrument with legal force.

The legal basis is:

• Ley Orgánica 3/2007 (LO 3/2007), of 22 March, on effective equality between women and men
• Royal Decree 901/2020, of 13 October, on the regulation and registration of equality plans
• Royal Decree 902/2020, of 13 October, on equal pay and pay transparency

Who Must Have an Equality Plan?

Since Royal Decree-Law 6/2019 (in force from 8 March 2019), with a phased implementation timeline, equality plans are mandatory for:

• Companies with 50 or more employees (assessed on an average basis over the previous year)
• Companies of any size where the applicable collective agreement requires it
• Companies where the labour authority has required it following a labour infraction related to discrimination

The 50-employee threshold counts all workers in the company or corporate group, regardless of contract type (permanent, temporary, part-time), working time, or geographic location within Spain.

Previous Thresholds (Historical Reference)

The Equality Diagnostic (Diagnóstico)

Before drafting the plan, the company must conduct a prior diagnostic of the situation of equality in the company. This requires data analysis across eight domains defined in Royal Decree 901/2020:

1. Selection and hiring process — analysis of recruitment criteria, job advertising language, and outcomes by gender
2. Professional classification — distribution of men and women by occupational category and job level
3. Training — access to training by gender, types of training received
4. Promotion and career development — promotion rates by gender, criteria for advancement
5. Working conditions — schedule flexibility, part-time rates by gender, overtime distribution
6. Equal pay and pay audit — the wage gap at the company level, broken down by category and job level (auditoría retributiva)
7. Work-life balance — take-up rates for parental leave, flexibility measures, caring responsibilities by gender
8. Prevention of sexual harassment and harassment based on sex — existing protocols, reported incidents

The diagnostic must be conducted with the negotiating commission (comisión negociadora) composed of company representatives and worker representatives (works council delegates or trade union delegates).

The Pay Audit (Auditoría Retributiva)

The auditoría retributiva is a key component of the equality plan. It requires:

• Disaggregating the company’s wage bill by sex across all pay concepts (base salary, supplements, bonuses, extraordinary payments, in-kind benefits)
• Identifying any gender pay gap at the company level, by occupational category and by equivalent job content (trabajo de igual valor)
• Documenting the causes of any gap and including specific remediation measures in the plan

Companies with 50+ employees must maintain pay records (registro retributivo) showing average remuneration by sex, job category, and pay concept. Workers and their representatives have the right to access this registry.

Mandatory Content of the Equality Plan

Royal Decree 901/2020 specifies minimum required content:

• Company identification and scope
• Results of the prior diagnostic
• Specific, measurable, achievable objectives and timeframe
• Concrete measures for each of the eight diagnostic areas
• Monitoring and evaluation mechanisms
• Composition and functioning of the monitoring body
• Procedure for reviewing and updating the plan
• Procedure for investigating and resolving complaints of discrimination and harassment

The plan must establish measurable targets and include a schedule for reviewing progress. Vague commitments without metrics are insufficient.

Negotiation Process

The equality plan must be negotiated with the negotiating commission (comisión negociadora):

• The employer appoints representatives from the company side.
• The worker side is composed of the works council, trade union delegates, or (in companies without these) elected worker delegates.
• The negotiation must be conducted in good faith.
• If agreement is reached, the plan is signed by both parties and registered.
• If no agreement is reached, the company may adopt the plan unilaterally — but this is considered insufficient by the labour inspectorate in practice and increases litigation risk.

Timeline: negotiations must start within 3 months of the triggering event (reaching the 50-employee threshold or collective agreement requirement).

Registration in REGCON

The approved equality plan must be deposited in the REGCON register (Registro de Planes de Igualdad de las Empresas), which is publicly accessible. Registration is made by the company through the Ministry of Labour’s electronic platform.

An equality plan that has not been formally registered does not fulfil the legal obligation — even if a document has been internally adopted.

Duration and Review

• Standard duration: 4 years
• The plan must be reviewed when material changes occur (significant workforce changes, collective agreement updates, results from monitoring showing targets not being met)
• At the end of the 4-year period, the full process (diagnostic, negotiation, registration) must be repeated

Anti-Harassment Protocol

All equality plans must include a specific sexual harassment and harassment based on sex prevention protocol (protocolo de acoso). This protocol must establish:

• A clear definition of the prohibited conduct
• Confidential reporting channels
• The investigation procedure with defined timelines
• Confidentiality obligations
• Protective measures for the complainant
• Sanctions applicable to perpetrators

Consequences of Non-Compliance

Failure to adopt, negotiate, or implement an equality plan is a serious labour infraction under the LISOS:

• Fines from EUR 751 to EUR 7,500 for missing or defective equality plans
• Exclusion from public procurement contracts — companies without registered equality plans cannot contract with public entities
• Exclusion from public subsidies, grants, and aid programmes
• Negative reputational and reputational consequences in employment brand

The ITSS (labour inspectorate) actively inspects equality plan compliance, particularly in companies above 100 employees and those operating in sectors with documented gender pay gaps (financial services, technology, construction).

Frequently Asked Questions

Does the 50-employee threshold apply per company or per group? The threshold applies to the individual company. However, if multiple companies form part of a corporate group and the ITSS determines they form a single employer unit (unidad de negocio), the group-level headcount may be used. This is particularly relevant for franchise networks and companies with multiple subsidiaries in Spain.

What is “work of equal value” for pay audit purposes? Royal Decree 902/2020 defines work of equal value (trabajo de igual valor) based on the nature of the job, the conditions under which it is carried out, the effort required, and the qualifications and skills needed. Comparing roles across different categories and identifying unjustified pay gaps is the core of the pay audit.

Can an equality plan be adopted for multiple companies in a group? Yes, if the group negotiates a group-level equality plan through a joint negotiating commission. This requires specific authorisation and the plan must cover all companies in the Spanish group.

What support is available for smaller companies? The Ministry of Labour provides a free tool called Planes de Igualdad herramienta to help small companies conduct the diagnostic and draft their plans. Industry associations often negotiate sector-wide equality frameworks that smaller companies can adopt or adapt.

Do companies below 50 employees have any equality obligations? Yes. Regardless of size, all companies must: respect equal treatment and non-discrimination principles, apply equal pay for equal work, prevent sexual harassment, and include equality measures in their annual general policy. The obligation for a full registered plan only triggers at 50+ employees.