Within the Legal Changes in tax matters, take into account the following

1. Changes with progressive entry:
to. The reduction of the working day from 45 to 40 hours per week will be carried out gradually:
1. 44 hours from 04/26/2024.
2. 42 hours from 04/26/2026.
3. 40 hours from 04/26/2028.
ii. The distribution of the reduction must be agreed upon by both parties. In case of disagreement, the employer will decide the distribution.
iii. An annex to the contract is not required for the reduction to apply.
b. The exception is limited to the ordinary working day of section 2 of article 22, reducing the universe of exempt workers to managers, administrators and those without immediate supervision.

2. Changes that come into effect one year from the publication of the Law:
to. A 2-hour band is established for parents of children under 12 years of age to delay or advance their entry by up to 1 hour, determining the departure time based on the arrival time.
b. The option to compensate overtime worked for additional days off is introduced, up to a maximum of 5 days per year.
c. Part-time work is limited to a maximum of 30 hours per week.
d. Indoor private home employees have the right to 2 days of paid free time per month, cumulative for up to 3 months.
and. It is clarified that attendance control records can be electronic and that the Labor Directorate must rule on their origin.

3. Changes governing the 5th year since publication (04/26/2028):
to. Article 28 is modified to allow a weekly distribution of the working day in up to 4 days when the 40-hour week is implemented.
b. Article 22 bis is added to agree on the distribution of working hours based on weeks, with a maximum limit of 52 hours per week, including overtime, when a working day of up to 4 weeks is agreed.
c. It is specified that the sum of ordinary and extraordinary working hours cannot exceed 52 hours per week in the case of the new agreement for the distribution of working hours by week.

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