The 2026 extraordinary regularisation is not only an opportunity for foreign workers — it is also a pivotal moment for companies. Those with employees in irregular administrative status must act now to bring their situation into order, meet their legal obligations and avoid exposure to labour inspections.
The employer’s role in the 2026 extraordinary regularisation
The regularisation process is initiated and submitted by the worker (or an authorised RECE collaborating entity). But the company has a crucial role in the final and most practical stage: formal hiring once the application is admitted to processing.
The sequence from the employer’s perspective is:
- Identify which workers in irregular status may be eligible for the process.
- Inform the worker of the requirements and deadlines (deadline: 30 June 2026).
- Prepare the work contract so it is ready to sign on the day of admission to processing.
- Register the worker with Social Security on the first day of work after admission.
- Maintain the registration and contributions throughout the entire period of provisional authorisation and until resolution.
The risk of inaction: what is at stake
An employer who keeps workers in irregular status without using the regularisation process faces significant exposure:
Administrative sanctions (LISOS)
Article 37.1 of the Law on Infractions and Sanctions in the Social Order (LISOS) classifies hiring foreign nationals without a work authorisation as a very serious infraction, punishable by fines of €10,001 to €100,000 per worker. The penalty is scaled according to:
- The number of workers affected.
- The employer’s history of recidivism.
- The circumstances of the sector and the worker’s conditions.
Sectors such as construction, hospitality and domestic service are priority targets for the Labour Inspectorate.
Social Security contribution liability
The employer is liable for the Social Security contributions not paid during the period of irregular employment, plus surcharges and interest. The General Social Security Treasury (Tesorería General de la Seguridad Social) may assess the contribution debts corresponding to periods worked without registration.
Disqualification from public procurement
A serious infraction for irregular employment may result in temporary disqualification from contracting with the public administration.
Legal routes for hiring foreign nationals in 2026
Beyond the extraordinary regularisation, companies have several routes available for hiring foreign workers legally:
1. Employed work authorisation (Article 36 LOEX)
The ordinary route for hiring a foreign national who is not in Spain or who is in irregular status without an immediate regularisation option. Requires:
- A job offer registered with the SEPE.
- Labour market test (verification that no suitable national or EU candidates are available), subject to exceptions.
- Resolution of the work authorisation by the competent Government Delegation or Sub-Delegation.
- Application for a work visa at the consulate in the worker’s country of origin.
The process can take between 3 and 6 months, depending on the sector and the competent office.
2. Intra-company transfer (ICT) — Directive 2014/66/EU
For multinational groups needing to transfer directors, specialists or trainees from their foreign subsidiaries to Spain. The ICT authorisation is resolved within a maximum of 90 days and permits work in any EU Member State.
3. Labour arraigo (employer documentary support)
If the worker has been in Spain for more than 2 years and can prove a prior labour relationship of at least 6 months, the company can support the labour arraigo application by providing documentation of that relationship (contracts, payslips, declarations). The employer does not submit the arraigo application, but their documentation can be decisive.
4. 2026 extraordinary regularisation + immediate hiring
The fastest route in 2026 for workers who meet the requirements (5 months of residence before 31/12/2025). From admission to processing, the worker can be legally hired and the employer must formalise Social Security registration.
Employer obligations from the moment of admission to processing
Admission to processing of the extraordinary regularisation application has immediate effects for the employer:
| Obligation | From when | Legal basis |
|---|---|---|
| Social Security registration of the worker | First day of work after admission | Art. 100 LGSS |
| Contribution for common and professional contingencies | From registration | Art. 103-104 LGSS |
| Signing of work contract | From admission | Art. 15 ET |
| IRPF withholding on wages | From first payment | Art. 76 RIRPF |
Important for domestic service: household workers are registered under the Special System for Household Employees under the General Regime (Article 251 LGSS), the management of which falls to the individual employer (natural person) or the agency acting as intermediary.
Checklist for HR / administration departments
- Identify workers on the payroll (or regular workers) in irregular administrative status.
- Verify with each worker whether they meet the 5-month residence requirement before 31/12/2025.
- Inform them of the application deadline (30 June 2026) and the need to gather documentation (historical padrón certificate, apostilled criminal record certificate from country of origin).
- Prepare work contracts ready to sign on the day of admission to processing.
- Plan Social Security registrations to be executed on the first day of legal employment.
- Verify that the payroll system is prepared to withhold IRPF from the first payment.
- Document the process internally in case it is necessary to demonstrate diligence before the Labour Inspectorate.
Most-affected sectors
The 2026 extraordinary regularisation has a particularly significant impact on:
- Hospitality and catering: high concentration of kitchen, floor and cleaning staff in irregular status.
- Construction and renovation: building workers, installations and maintenance.
- Agriculture and livestock farming: seasonal workers and farm employees, especially in Andalusia, Murcia and Catalonia.
- Domestic service and care work: live-in and live-out household employees, geriatric care assistants.
- Trade and logistics: warehouses, delivery and customer service.
At BMC we work with companies across all these sectors to bring their workforces into order and minimise exposure to the Labour Inspectorate. Consult our corporate immigration service.
Legal framework
- Organic Law 4/2000, of 11 January, on the rights and freedoms of foreign nationals in Spain (LOEX): Article 36 (employed work authorisation), Article 31.3 (extraordinary regularisation).
- Royal Decree 557/2011, of 20 April (RLOEx): procedure for employed work authorisations.
- Royal Legislative Decree 5/2000, of 4 August, approving the consolidated text of the Law on Infractions and Sanctions in the Social Order (LISOS): Article 37.1 (very serious infraction for employing foreign nationals without a work authorisation).
- Royal Legislative Decree 8/2015, of 30 October, approving the consolidated text of the General Social Security Law (LGSS): Article 100 (obligation to register), Article 251 (Special System for Household Employees).
- Directive 2014/66/EU of the European Parliament and of the Council: intra-company transfers (ICT).
