SABATER ASSESSORS · JIMÉNEZ DAUMAL    Labor circular

Dear client:

The BOE of September 15 published the Royal Decree 723/2026 , which changes the information that the company must provide in writing to each person it hires. The regulation comes into effect on October 5,2026 and repeals the regulation from 1998, which has been in force until now.

With this circular we explain what changes, what you need to do, and what we need from you to continue preparing your contracts on time and correctly.

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1. What changes when hiring?

From October 5, in any contract of more than four weeks , the worker must receive in writing, before starting to work , much more complete information than that of a standard contract. It can be included in the contract itself or in an annex.

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We want to highlight three changes:

• Temporary contracts. It is no longer enough to indicate the legal cause. It is necessary to explain the specific circumstances that justify the temporality and why the contract lasts as long as it does.

• Salary and working hours. It is necessary to detail each supplement separately, how the variables are calculated and, if the working hours are irregular or the contract is fixed-discontinuous, the reference days and hours and the notices.

• Equality and digital tools. It is necessary to inform about the equality plan and the company's harassment protocol. If programs are used that automatically decide on shifts, tasks, salaries, promotions, or terminations, it is also necessary to inform about their existence and their rules of operation.

2. Changes in conditions and current staff

• Any change in these conditions (salary, working hours, schedule, category, center…) must be communicated in writing to the worker as soon as possible and, at the latest, on the day it is applied .

• Already hired personnel: it is not mandatory to redo the current contracts. But if a person requests this information, the company has 30 business days to provide it, if it did not already have it.

• The information can be delivered on paper or by electronic means, as long as the company can demonstrate that it has delivered it .

Failure to comply with these information obligations may result in sanctions from the Labor Inspection, in accordance with the Law on Offenses and Sanctions in the Social Order.

3. What we need from you

To meet deadlines, starting from October 5th we ask you:

• To inform us of each new hire at least two business days in advance , with all the job details: functions, salary and supplements, variables, schedule, shifts, telecommuting, and duration.

• To notify us of any changes in conditions before they take effect , to prepare the written communication on time.

• To send us, if you have them: equality plan, harassment protocol, reconciliation policy, LGTBI measures, pension plans or voluntary improvements, and the names of the programs you use to organize shifts, assign tasks, or evaluate personnel.

4. How we help you

We are adapting our contract models and preparing an informative annex according to the agreement and the conditions of each company. Complying with this standard requires more technical work for each hiring and each change of conditions; we will assess it to try to pass on the least possible cost to the companies.

For any questions, you can contact your usual representative from the labor department.

Best regards,

Labor Department

Ramon Jiménez

Andreu González

Vicenç Borràs

Rosa González

Sabater Assessors · Jiménez Daumal

Barcelona · Reus · Blanes

This circular is informative and does not replace individual advice. Reference: Royal Decree 723/2026, of September 9 (BOE no. 228, of 15/09/2026).