Employment Contracts, Salaries, and Employee Rights
Employment Contracts, Salaries, and Employee Rights
Salary and Payroll
Salary is the total economic benefit in money or in kind, including:
- The base salary rate, set by the working time.
- Salary supplements: Fixed according to the worker’s personal conditions, the work done, their status, and company results.
Payroll is the receipt of wages or salary, as per the official model or collective agreement/company covenant.
- Total compensation includes total earnings, including overtime.
- Proportion of extra payments:
Understanding Inheritance and Gift Tax (Act 87, 1991)
Estate and Gift Tax
Act 87, 1991
This regulation, along with regional government powers, governs inheritance and gift taxes. Valencia Autonomous Law 13/1997 further clarifies tax assignments. While inheritance and donations share common standards, they are distinct concepts.
I. Inheritance Tax
1. Inheritance and Accrual
Inheritance tax (HI) applies to property acquired upon the death of a natural person. If the acquirer is a legal entity, income tax applies. Each inheritor is taxed separately. For
Read MoreObligations and Contracts: Key Principles
Effects of an Unfulfilled Condition Precedent
The effects of an unfulfilled condition precedent are:
- No claim arises
- Conservative measures are extinguished
- The creditor’s conditional expectation ends
Effects of a Fulfilled Condition Precedent
- The creditor can enforce the obligation.
- The obligation becomes pure and simple.
- Repetition is not possible if payment was made pending the condition.
- Prescription begins to run.
- Paulian action is possible.
- Compensation is possible.
- The debtor can be put in arrears.
- The
Administrative Appeals under the LRJPC
The Appeal for Reversal (Art. 116 LRJPC)
Administrative acts concluding the administrative process can be challenged through reinstatement to the issuing body or directly before the administrative court. The optional administrative appeal allows the administration to reconsider before judicial review. This primarily guarantees citizens’ rights and allows the administration a final review.
This appeal applies only to acts ending the administrative level, except for orders in prior appellate proceedings
Read MoreJohn Locke’s Social Contract Theory
The State of Nature and Natural Rights
In the state of nature, all individuals are equal, possessing inherent rights, including the right to self-preservation, freedom, and property. These rights stem from natural law, which Locke believed to be ordained by God. Everyone is entitled to the resources necessary for survival. Private property arises from an individual’s labor, transforming natural resources into something uniquely theirs. However, the right to property isn’t unlimited; it’s bound
Read MoreEffective Judicial Remedy and Right to Education in Spain
RHS T15: Effective Judicial Remedy
Enshrined in Article 24 of the Spanish Constitution (EC), the right to effective judicial remedy ensures that all persons are entitled to effective protection from judges and courts. This right has two main forms:
- Right of access to the courts: Available to all individuals, including foreigners and legal entities.
- Right to obtain a judicial decision based on law: Requires legally justified and reasonably motivated court orders.
The right to effective judicial protection