Royal Decree 1189/2025 introduces amendments to the regulations governing programmed training in companies and certain subsidies in the field of employment and on-the-job training.
The standard becomes effective January 1, 2026.
The measures included in this Royal Decree affect, among others, the following:
The Royal Decree introduces changes that directly affect the daily operations of HR and training departments, in particular:
The limit of the bonuses that a company can apply in its social security contribution bulletins is determined by the training credit assigned to each entity. This credit acts as a maximum limit: if the subsidies applied exceed this amount, the company must partially refund the excess amounts.
Companies can apply the bonuses once they have been notified of the completion of the training. The maximum period for doing so ends with the payment of the contributions corresponding to the month of December of the current fiscal year. In the event of termination of activity before the end of the year, the deadline refers to the month in which such termination occurred.