In Spain, the inclusion of persons with disabilities in the labor market is not only a social responsibility but a legal requirement. Companies with 50 or more employees are legally obliged to ensure that at least 2% of their workforce consists of disabled persons.
This mandate, under Royal Legislative Decree 1/2013 and further clarified in Decree 86/2015, aims to promote equal opportunities and the social integration of disabled people.
Whether you are a multinational company or a national business operating in Spain, understanding the regulatory framework regarding the employment of persons with disabilities is essential to avoid sanctions and enhance your organization’s corporate social responsibility.
Who Is Affected by This Obligation?
All companies employing 50 or more workers, regardless of the number of work centers or the type of employment contract, must comply with the 2% rule. This includes:
- Permanent and temporary employees
- Full-time and part-time staff
- Workers in all locations within Spain
The quota is calculated based on the total number of employees across the entire organization, not by individual office or region.
Legal Context and Key Legislative References
The core of this regulation lies in:
- Royal Legislative Decree 1/2013, which consolidates laws regarding the rights of persons with disabilities
- Decree 86/2015, which regulates the conditions for declaring exceptionality and applying alternative measures
These legal instruments ensure that contract persons with disabilities is not just a recommendation but a binding legal duty with measurable outcomes.
What Qualifies as a Disability?
To be included in the quota, the disabled person must be officially recognized by Spanish authorities as having a degree of disability equal to or greater than 33%. This certification is essential and must be verifiable by public records.
Exceptions: When Is It Possible to Avoid the Direct Hiring Requirement?
Under certain circumstances, companies may be exempted from directly hiring disabled people if they cannot find suitable candidates or if there are operational constraints.
To apply for exceptionality, the company must:
- Justify the impossibility of compliance
- Submit documentation to the public employment services
- Obtain a formal declaration of exceptionality before implementing alternative measures
What Are the Accepted Alternative Measures?
If direct recruitment of disabled persons is not feasible, companies may implement substitute measures. These include:
1. Contracting with Special Employment Centers or Self-Employed Disabled Workers
- Signing civil or service contracts with Special Employment Centers (Centros Especiales de Empleo) or self-employed disabled workers.
- These contracts may relate to the supply of raw materials, capital goods, or the provision of auxiliary services to the company’s primary business.
Minimum amount: These contracts must total at least three times the annual IPREM (Indicador Público de Renta de Efectos Múltiples) for each person with a disability that the company fails to hire under the 2% quota.
2. Charitable Donations for Disability Inclusion
- Making monetary donations to foundations or associations focused on the training, employment integration, or job creation for persons with disabilities.
- The beneficiary organizations must be recognized as public interest entities.
Minimum amount: Donations must equal 1.5 times the annual IPREM for each unfilled position in the 2% quota.
How to Comply: Practical Steps for Companies
To avoid penalties and promote genuine inclusiveness, companies should:
- Audit their workforce size regularly to assess compliance.
- Verify official disability certifications for eligible employees.
- Maintain documentation of recruitment efforts involving disabled candidates.
- Apply for exceptionality when justified and before adopting alternatives.
- Choose compliant alternative measures with proper contracts and traceable payments.
Sanctions for Non-Compliance
Failure to comply with this legal obligation can result in fines ranging from €626 to €6,250, depending on the severity and recurrence of the infringement.
More importantly, non-compliance may damage your company’s reputation and lead to exclusion from public procurement and other government benefits.
Why Hiring Persons with Disabilities is Good for Business
Beyond legal compliance, hiring disabled people has multiple benefits:
- Promotes diversity and inclusivity in the workplace.
- Enhances your company’s reputation and ESG (Environmental, Social, Governance) metrics.
- Encourages innovation by embracing diverse perspectives.
- Can bring fiscal incentives and access to public contracts.
Our Expert Services for Compliance and Inclusion
At QualityConta, we provide tailored support for companies that want to meet their legal obligations while fostering an inclusive workplace.
Our consulting team helps with:
- Workforce quota assessments
- Application for exceptionality status
- Structuring compliant contracts with Special Employment Centers
- Managing tax-efficient donation strategies
- Legal and HR documentation
- Ongoing compliance monitoring
If you need assistance to implement your disability inclusion plan, you can rely on our specialized team of labor and tax consultants.
Looking for Expert Guidance?
Whether you want to recruit disabled persons, apply for an exemption, or explore alternative measures, our team at QualityConta is here to help.
Contact your trusted business advisor in Madrid and let us ensure your company meets all regulatory obligations while building a more inclusive and socially responsible organization.
Frequently Asked Questions (FAQs)
1. What qualifies a person as disabled under Spanish law?
A person is considered disabled if officially recognized by Spanish authorities with a disability rating of 33% or higher.
2. Is the 2% rule mandatory for all companies?
Yes, it applies to all companies with 50 or more employees, regardless of their industry or contractual structure.
3. What happens if I cannot find a suitable disabled candidate?
You must apply for exceptionality and, if approved, adopt alternative compliance measures such as contracting services or making donations.
4. Can temporary employees be counted toward the workforce total?
Yes, the total workforce includes all active employees, whether permanent or temporary.
5. Are there financial benefits for hiring disabled people?
Yes. There are tax deductions, reductions in social security contributions, and access to certain public contracts.
6. How is the IPREM used to calculate alternative measures?
The IPREM (Public Indicator of Multiple Effects Income) is used as a reference to set minimum contract or donation amounts for each position not filled under the 2% rule.
7. Can foreign companies operating in Spain be exempt?
No. If the company has 50+ employees in Spain, it must comply regardless of its country of origin.
