In a business environment, we can often come across situations that are difficult to resolve. Expert consulting advice is crucial in order to maximise your time and avoid complications. We open this section with advice from experts to answer any questions you may have.

Legal and Tax Counsels / www.miliners.com

On his way to work, one of our employees fell on the stairs of his building and sprained his ankle. Do we have to take responsibility for this accident?

Any accident that takes place between the employee leaving their home – and the staircase of the building in which they live is no longer their home – and arriving at work, provided that the accident occurs during the hour immediately before they enter work or during their usual hours of travel to the same, whichever is longer, is legally considered an occupational accident. The company has no liability or responsibility for risk prevention in such an accident because it occurred in a place where the company is not required to take control and/or preventative measures.

Our Sales Director is eligible for a bonus if he meets certain targets, which he has done every year, hence receiving the applicable bonus. This year, he is not going to meet his targets. Because he has received the bonus every year, does this become a vested right? Are we obliged to pay it regardless?

The establishment of bonuses based on results obtained is part of the “variable pay” or “performance-based pay” of the employee. Simply because these bonuses have been earned and paid each year, this does not generate rights for the following year if the targets are not met, even if they have been paid previously. It will be necessary to prove the target that was set and the data to demonstrate that the target was not reached.

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Josep Danón

Partner and Director, Employment Law Department

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Under what circumstances can the reduced corporate income tax rate of 20-25% be applied?

To qualify for the reduced tax rate for job maintenance or job creation in periods beginning in 2009, 2010 and 2011, the average workforce of the company in the twelve months following the start of each of these periods must be not less than the unit whole and not less than the average workforce of the company in the twelve months prior to the start of the first tax period beginning on 1 January 2009.

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Jordi Capelleras

Partner and Director, Tax Department

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