ES · Expiry & renewal tracking
Annual update of a Spanish ETT financial guarantee
Spanish temp agencies (ETT) update their financial guarantee every year and prove it to the labour authority within the first three months of the calendar year (Article 3.3 of Law 14/1994; Article 8.3 of Royal Decree 417/2015). Failing to do so is a very serious offence and can end the authorisation.
Spanish temporary work agencies (ETT) must provide a guarantee available to the labour authority that granted their authorisation, as a deposit with the General Deposit Fund or as a joint and several bank guarantee, surety or insurance policy (Article 3.1 of Law 14/1994; Article 8.1 of Royal Decree 417/2015). While trading they must update it every year (Article 3.3 of the Law). The minimum amount is set in Article 3.2: in the first year based on the national minimum wage, and in later years based on the previous year's payroll.
Within the first three months of each calendar year, the agency must prove the update in writing to the competent labour authority (Article 8.3 of the Regulation) and file a formal declaration of the previous year's payroll (Article 9.4). Payroll covers pay of the workers hired to be assigned, with the exclusions in Article 9.1 and 9.2.
The guarantee covers wage, severance and social security debts towards assigned workers (Article 3.4 of the Law; Article 10 of the Regulation). If it is called in fully or partly, the agency must restore it within fifteen days and inform the labour authority (Article 8.5 of the Regulation).
At a glance
| Duty | Update the guarantee every year while trading (Article 3.3 Law 14/1994) |
|---|---|
| Deadline to prove it | First three months of each calendar year (Article 8.3 RD 417/2015) |
| Payroll declaration | Same period, for the previous year (Article 9.4) |
| Forms | Deposit with the General Deposit Fund, bank guarantee, joint surety or insurance policy (Article 8.1) |
| After it is called in | Restore within fifteen days and notify (Article 8.5) |
| Return | When trading ends with no outstanding debts (Article 3.5 Law) |
Who is responsible?
The temporary work agency, which must keep an adequate organisation and update the guarantee every year (Article 2.7 of Law 14/1994), prove the update and declare its payroll to the labour authority that granted the authorisation (Articles 8.3 and 9.4 of the Regulation).
If the deadline passes
If the labour authority finds that the guarantee has not been updated, it opens proceedings of its own motion to terminate the authorisation; the agency has one month from notification to prove compliance, failing which termination is declared (Article 5 of the Regulation; Article 2.7 of the Law). Not reporting the annual update is a serious offence and not updating the guarantee is a very serious offence (Article 18.2.b and 18.3.a of the Social Order Offences and Penalties Act, LISOS).
Two documents in the same quarter
By 31 March, both proof of the updated guarantee (Article 8.3) and the declaration of the previous year's payroll (Article 9.4) are due. As the guarantee for later years is based on that payroll, it makes sense to prepare both together.
Tracking it with ExpirySuite
- Add a record dated 31 March, the end of the first three months of the year.
- Email reminders arrive 60, 30, 14, 7 and 1 day before and on the day itself. That leaves time to close the payroll figure, adjust the bank guarantee or deposit and file the proof.
- The bank or insurer can upload the new guarantee or certificate through a secure link that is valid for 14 days and needs no account.
- Assign a responsible person, such as accounts or finance; emails arrive in each recipient's language. If a date passes, managers get further reminders 3, 7 and 14 days later.
Frequently asked questions
- By when must the guarantee update be proven?
- Within the first three months of each calendar year, i.e. by 31 March (Article 8.3 RD 417/2015).
- How is the updated guarantee calculated?
- Article 3.2 of Law 14/1994 and Article 8.2 of the Regulation set the amount based on the previous year's payroll, with a minimum linked to the national minimum wage.
- What if the guarantee is called in?
- The agency must restore it within fifteen days and inform the labour authority; otherwise termination proceedings start (Article 8.5 of the Regulation).
- What happens if it is not updated?
- Termination of the authorisation can be started (Article 2.7 of the Law; Article 5 of the Regulation) and it is a very serious offence (Article 18.3.a LISOS).
Sources
- Ley 14/1994, por la que se regulan las empresas de trabajo temporal, artículos 2 y 3 (BOE, texto consolidado)
- Real Decreto 417/2015, Reglamento de las empresas de trabajo temporal, artículos 5, 8, 9 y 10 (BOE, texto consolidado)
- Real Decreto Legislativo 5/2000, Ley sobre Infracciones y Sanciones en el Orden Social (LISOS), artículo 18 (BOE, texto consolidado)
Last checked: Oct 1, 2026 · This page summarises official sources for general information and is not legal advice. Check the linked sources for current rules and fees.
Made for temporary work agency annual guarantee update (by 31 March) (Spain)
A ready template for temporary work agency annual guarantee update (by 31 March) (Spain) with sensible validity defaults, so you enter less and track more.
Reminders on time
Email alerts at 60, 30, 14, 7 and 1 day before each temporary work agency annual guarantee update (by 31 March) (Spain) expires, plus overdue escalation to managers.
Assign an owner
Give each temporary work agency annual guarantee update (by 31 March) (Spain) an owner and let employees update their own via a secure link — no login needed.