Key employment and Social Security developments introduced by Spanish Law 4/2026 of 1 October
Last updated: 23 October 2026
Nerea San Juan Pérez
Today marks the entry into force of Spanish Law 4/2026 of 1 October, which amends the General Law on the Rights of Persons with Disabilities and the Law on the Promotion of Personal Autonomy and Care for Persons in a Situation of Dependency (hereinafter, the “Law”), the text of which was published on 3 October.
Although the reform is primarily concerned with social protection and care, it also introduces significant changes in the field of Spanish employment and Social Security law. These include, in particular, changes concerning reasonable accommodation, reductions in working hours, the care of children affected by serious illnesses, the employment of persons with disabilities and recruitment in certain sectors.
The main measures are outlined below:
1. Extension of the scope of “reasonable accommodation” in the workplace
One of the key developments concerns employers’ obligation to adopt workplace accommodation and accessibility measures.
The new provisions broaden the scope of this protection. The obligation to adopt appropriate measures is no longer limited to employees with disabilities themselves, but also extends to certain employees who provide care for a spouse or registered partner, or for relatives with disabilities up to the second degree of consanguinity.
These measures must be assessed in light of the particular circumstances and needs of each case and may relate to access to employment, the performance of the employee’s duties, career progression or access to training.
However, this obligation is not unlimited. Employers will not be required to adopt a measure where it would impose a disproportionate burden. In determining whether such a burden exists, consideration must be given, among other factors, to the cost of the measure, any available public grants or subsidies, and the size and turnover of the company.
What does this mean for employers?
The reform means that employers will need to take a broader approach when considering possible reasonable accommodations. It will no longer be sufficient to assess such measures only when they are requested by an employee with a disability. They may also need to be considered in respect of employees who are responsible for caring for certain relatives with disabilities.
In practice, employers will need to assess each request individually, consider the specific needs of the employee concerned and determine whether an appropriate measure can be implemented without imposing a disproportionate burden on the organisation.
It will therefore be particularly important for employers to keep an appropriate record of the assessment carried out and the reasons why a particular measure is accepted or, where applicable, considered to impose a disproportionate burden.
2. Changes to reductions in working hours for the care of children affected by cancer or another serious illness
Another development introduced by the Law is the amendment of Article 37.6 of the Spanish Workers’ Statute (Estatuto de los Trabajadores) concerning reductions in working hours for the care of children affected by cancer or another serious illness.
In particular, where the person requiring care has a severe disability or is in a situation of severe dependency requiring direct, continuous and permanent care, the reduction in working hours may exceptionally be extended beyond the statutory age limits, provided that (i) the duly evidenced need for care continues to exist; and (ii) the person providing the care continues to live with the beneficiary of the entitlement.
Furthermore, in situations involving particularly intensive care needs, both parents, adoptive parents, guardians for the purposes of adoption or permanent foster carers may, exceptionally, benefit simultaneously from a reduction in working hours of up to an aggregate maximum of 100%, allocated proportionately between them.
3. Changes to the Spanish Social Security benefit for the care of children affected by cancer or another serious illness
The amendment to Article 190 of the Spanish General Social Security Law (Ley General de la Seguridad Social) clarifies that a child’s attendance at school, irrespective of the form of schooling, cannot in itself justify the refusal, suspension or termination of the CUME benefit.
The benefit will remain compatible with attendance at an educational establishment where a medical report confirms that the need for direct, continuous and permanent care continues to exist.
In addition, the Law provides for the procedures governing the recognition, extension and continuation of the benefit to be simplified. It also provides for a review, within six months, of the rules applicable to self-employed workers in order to prevent any unjustified reduction in their protection arising from the adjustment of their Social Security contribution bases.
4. New requirements for working in activities involving the care of persons with disabilities or persons in a situation of dependency
The Law also introduces specific suitability requirements for individuals carrying out activities involving regular contact with persons with disabilities or persons in a situation of dependency in the context of support and care services.
What are the new requirements? Individuals must not have been convicted by a final judgment of offences against sexual freedom, human trafficking and/or domestic or gender-based violence.
Are expunged criminal records taken into account? No.
How must this be evidenced? By providing negative certificates from both of the following Spanish registers: (i) the Central Register of Sex Offenders and Human Trafficking (Registro Central de Delincuentes Sexuales y de Trata de Seres Humanos); and (ii) the Central Register for the Protection of Victims of Domestic and Gender-Based Violence (Registro Central para la Protección de las Víctimas de Violencia Doméstica y de Género).
How does this new obligation affect new hires? Where the relevant criminal record exists, the employment relationship may not commence.
What about existing employment relationships? If the employer becomes aware of the existence of such a criminal record, the Law provides for the immediate termination of the employment relationship or, where possible, the employee’s reassignment to a position that does not involve regular contact with persons with disabilities or persons in a situation of dependency.
What are the implications of this new measure for employees? Employees are required to provide the relevant certificates and to inform their employer of any subsequent change in their circumstances. Failure to comply with this obligation may constitute serious and culpable misconduct for the purposes of Article 54.2(d) of the Spanish Workers’ Statute and, as indicated above, may result in termination of employment or a change in the employee’s duties.
What does this mean for employers? In practice, affected employers will need to adapt their recruitment and HR management procedures to the new requirements. For new hires, Human Resources departments will need to verify that candidates do not have any of the criminal records referred to in the Law. If such a record arises during the employment relationship, the employer will need to consider reassigning the employee to a position that does not involve regular contact with persons with disabilities or persons in a situation of dependency and, where this is not possible, terminating the employment relationship.
In fact, this is not an entirely new type of requirement. There are already other professional activities in Spain for which individuals are required to demonstrate the absence of certain criminal records in order to perform particular duties, as is the case, for example, with activities involving regular contact with minors. The key development is that this requirement has now been extended to the care sector, affecting both employers and employees who have regular contact with persons with disabilities or persons in a situation of dependency.
5. Enhanced protection against discrimination in employment
The reform strengthens equal treatment and protection against direct, indirect and associative discrimination affecting persons with disabilities at all stages of the employment relationship. It also promotes their access to, retention in and return to employment in inclusive and accessible working environments.
6. Spanish “Special Employment Centres” are renamed “enterprises for labour-market inclusion”
The Law also changes the terminology traditionally used in Spain for Centros Especiales de Empleo (“Special Employment Centres”), which will now be known as empresas para la inclusión laboral de las personas con discapacidad (“enterprises for the labour-market inclusion of persons with disabilities”).
However, the requirement that at least 70% of their workforce must consist of employees with disabilities remains in place. Employees without disabilities who provide personal and social adjustment services are not included when calculating this percentage.
In addition, the Law provides that, within a maximum period of one year, new regulations governing the special employment relationship applicable to these enterprises must be approved, together with new regulations and further provisions concerning alternative measures for compliance with the statutory quota for the employment of persons with disabilities.
7. 100% Social Security contribution relief for certain sports organisations
Non-professional, non-profit sports clubs, associations and organisations will be eligible for a 100% reduction in the employer’s Social Security contributions for common contingencies when hiring coaches or instructors working with persons under the age of 18.
This age limit will not apply to adapted or inclusive sports programmes. The contribution relief will be governed by Articles 36 to 42 of Spanish Royal Decree-Law 1/2023 (Real Decreto-ley 1/2023).
8. Recognition of certain carers as a priority group for employment policy
Carers included in an Individual Care Programme (Programa Individual de Atención, or PIA) who have had to leave their employment or professional activity in order to care for a person in a situation of dependency will be recognised as a “priority group for employment policy” under Spanish Law 3/2023 on Employment (Ley 3/2023, de Empleo).
Furthermore, the principal carer identified in the decision granting the financial benefit for care provided within the family environment is entitled to inclusion in the Spanish Social Security system on the terms established by law, as well as to measures designed to facilitate the reconciliation of their caring responsibilities with their personal, family and working life.
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