On 15 September 2026, Royal Decree 723/2026 of 9 September was published in the Official State Gazette (BOE), transposing Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union (“RD 723/2026”), which will enter into force on 5 October 2026. The new Royal Decree fully repeals Royal Decree 1659/1998 of 24 July and implements Article 8.5 of the Workers’ Statute (“WS”) regarding information on the essential elements of the employment contract and the main conditions governing the performance of work.

The main developments introduced by the text concern the expansion of the information that the employer must provide to the worker, bringing forward the deadlines for providing such information, the obligation to provide information on the existence of algorithmic or automated decision-making systems, as well as new transparency requirements in areas such as equality, work-life balance, harassment protocols and LGTBI measures. The main measures are summarised below:

I. Purpose and scope of application

Royal Decree 723/2026 is intended to implement Article 8.5 of the WS with regard to information on the essential elements of the employment contract and the main conditions governing the performance of work, in order to ensure the predictability and transparency of working conditions.

As regards its scope of application:

• It applies to all employers and workers covered by Article 1 of the WS.

• It applies to employment relationships lasting more than four weeks.

• It applies to special employment relationships where their governing rules refer to the WS, as well as to public employees, subject to the specific features of their applicable legislation.

• It contains specific provisions for fishermen on Spanish vessels (Chapter III) and seafarers (Chapter IV), irrespective of the duration of the contract.

II. Expansion of mandatory information (Article 3)

The list of matters on which the employer must provide the worker with written information is significantly expanded. In addition to the elements already covered by the previous legislation (identity of the parties, start date, registered office, workplace, professional category, salary and working hours), the following additional information is included, among others:

• Precise identification of the grounds justifying the fixed-term hiring, the specific circumstances involved and their connection with the expected duration of the contract.

• Detailed breakdown of salary: the amount of basic salary and each salary supplement separately, payment frequency, payment method and the method of calculating variable components.

• Expanded information on working time: daily, weekly and annual working hours; night work or shift work; overtime and its remuneration; annual leave and the procedure for determining the periods in which it may be taken; irregular distribution of working hours and notice periods.

• Specific duration of the probationary period and the parties’ obligations during that period, including the objectives to be achieved.

• Right to training provided by the employer.

• Procedure for termination of the contract, including the applicable formal requirements and notice periods.

• Applicable collective bargaining agreement: code, publication date and period of validity.

• System for collaboration in the management of Social Security: managing or collaborating entity, specifying the mutual insurance company.

• Information on voluntary improvements to Social Security protection and on pension plans and funds.

• Cases in which changes to the conditions may occur and the procedures to be followed for that purpose.

III. Obligation to provide information on algorithmic or automated decision-making systems

One of the most significant new features is the obligation to provide information on the existence of algorithmic or automated decision-making systems. The employer must disclose the operating guidelines, criteria and rules of such systems when they are used to determine, set, vary or modify working conditions, such as the duration and distribution of working hours, task allocation, salary determination, career progression, place of work or termination of the contract.

This obligation is directly linked to Regulation (EU) 2024/1689 (Artificial Intelligence Regulation), reinforcing the need for employers to properly audit and document the use of algorithms in people management.

IV. New requirements concerning equality, work-life balance and diversity

RD 723/2026 introduces an obligation to inform the worker in the employment contract of the following matters:

• The existence and identification of the equality plan applicable to the employer, as well as the employer’s policy on reconciling personal, working and family life, and the protocol on sexual harassment and harassment on grounds of sex.

• The planned set of measures and resources to achieve real and effective equality for LGTBI people, where the employer has such measures and resources.

These new information obligations reinforce the transparency framework in the area of equality and diversity and complement the substantive obligations already in force under Organic Laws 3/2007 and 4/2023.

V. Additional information for the provision of services abroad (Article 4)

Where the worker is required to provide services abroad, the general information must be supplemented with:

• Country or countries of destination and duration of the work abroad.

• Currency in which salary is paid.

• Remuneration, expense reimbursements, allowances and benefits linked to the relocation.

• Repatriation conditions.

• For workers posted within the EU/EEA: remuneration in accordance with the legislation of the host State, reimbursement of travel, accommodation and subsistence expenses, and a link to the host State’s web portal.

This obligation does not apply if the duration of each period of work abroad does not exceed four consecutive weeks.

VI. Earlier information deadlines (Article 7)

RD 723/2026 introduces a substantial change to the deadlines. The general information under Article 3 must be provided to the worker before the employment relationship begins, rather than within the two-month period from commencement provided for under the previous legislation.

VII. Means of providing information and accessibility (Article 6)

The information may be provided on paper or in electronic format, provided that it is accessible to the worker, can be stored and printed, and the employer retains proof of its transmission or receipt.

A specific guarantee is established for workers with disabilities or borderline intellectual capacity: the employer must ensure that all information required by the regulation is accessible and understandable to them.

VIII. Transitional regime for existing employment relationships

For employment relationships in force before RD 723/2026 enters into force, the employer must provide the worker with the information under Article 3 upon request, within 30 business days of receiving the request, provided that such information is not already in the worker’s possession.

Changes occurring after the entry into force shall be notified in accordance with the new deadline (at the latest, on the day on which the change takes effect).

IX. Applicable sanctions regime

RD 723/2026 does not establish its own sanctions regime. However, failure to comply with the information obligations may be sanctioned under the Law on Offences and Penalties in the Social Order (LISOS, RDLeg. 5/2000):

• Article 6.4 of the LISOS: minor infringement for failing to inform the worker in writing of the essential elements of the contract. Penalties: from 70 to 750 euros.

• Article 7.1 of the LISOS: serious infringement for failing to formalise the employment contract in writing when required. Penalties: from 751 to 7,500 euros.

Practical implications for Human Resources departments

The entry into force of RD 723/2026 on 5 October 2026 requires employers to take immediate action in the following areas:

• Urgent review and updating of employment contract templates and information documents to include all new mandatory information elements.

• Adaptation of hiring processes to ensure that information is provided before the employment relationship begins, rather than afterwards, as had been customary practice.

• Internal audit of the use of algorithmic or artificial intelligence systems in people management, in order to comply with the new transparency obligation.

• Incorporation of information on equality plans, harassment protocols, work-life balance policies and LGTBI measures into contractual documentation.

• Preparation of an internal protocol to handle information requests from workers with existing employment contracts within the 30-business-day period.

• Particular attention to the accessibility of information for workers with disabilities or borderline intellectual capacity.

• Use of the option to provide information in electronic format, while ensuring traceability and proof of delivery in all cases.

The Public Employment Service (SEPE) will make an information-document template available to employers and workers within a maximum period of 20 days from publication of the regulation in the Official State Gazette (BOE), thereby facilitating practical adaptation to the new requirements.