Changes in the bonuses of replacement contracts for maternity and paternity

Royal Decree-Law 1/2023, of January 10, on urgent measures regarding labor recruitment incentives entered into force on September 1. This new regulation entails changes in the bonuses applicable to replacement contracts in cases of maternity and paternity.

Prior to this date, these contracts were exempt from paying Social Security, but from September 1 the bonus is limited to 336 euros per month during the period in which the replacement contract and the replaced benefit overlap. This reduction represents a significant change in the incentives for companies that hire surrogates during periods of maternity and paternity leave.

In addition to the reduction of the bonus, additional requirements are introduced to be able to apply the incentive. According to the current provisions, the bonus will only be applicable if the substitute is an unemployed person under the age of 30 and has not previously maintained a contractual relationship with the company, in accordance with the terms established in the regulations.

Previously, there were no limitations regarding the age of the substitute, which gave companies more flexibility when hiring.

It is important to remember that until the date of entry into force of Royal Decree-Law 1/2023, specific bonuses were applied in cases of replacement due to maternity and paternity, as well as in situations of suspension of the contract due to risk during pregnancy or natural breastfeeding. These bonuses included the exemption from paying the business contribution for all contingencies in both the replacement contract and the replaced worker's contract.