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IUSLabor 2/2016
Anna Ginès, Manuel Luque and Andrés Raúl Camargo
4. And regarding
pension plans
and pension
funds?
Yes.
Joint
liability of
labor and
Social
Security
debts.
Not
regulated.
User
company
not liable
Social
Security
matters.
Yes.
Joint
liability also
for private
funded
pension
systems
(interpret.).
Yes.
Joint
liability.
No.
User
companies
can retain
payments to
contractors
and transfer
them to
pension
funds.
Yes.
Duty of
reporting
compliance
with Social
Security
contrib.
User
company:
obliged to
pay contrib.
when no
payment.
Yes.
Joint
liability.
Continuous
movement
of workers
from
contractors
facilities to
the user
company’s
is required.
Yes.
Joint
liability.
Yes.
User
company:
liable for
Social
Security
contrib.
Fines,
surcharges,
taxes, and
additional
fees are
excluded
5. Is the
subcontractor
legally obliged to
recognize its
workers the same
labor conditions
applicable to the
workers of the
user company?
No legal
provision.
Advances in
collective
bargaining
No legal
provision.
Except in
the case of
temporary
workers
Some
advances
through
case-law.
No legal
provision.
No legal
provision.
No legal
provision
Yes.
Same labor
rights than
those given
to User
Enterprise’s
workers.
No legal
provision.
Advances in
administ.
decisions.
Yes.
In cases of
joint
liability.
Yes
In case of
temporary
supply of
workforce.
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