Judicial enforcement of salaries and withholdings on account: whoever pays the salary is obliged to make the due deductions

Commentary on Supreme Court Ruling 118/2023, of 8 February

Abstract

The Spanish Supreme Court has consolidated and clarified a case law doctrine, dating back to 2009, by virtue of which it is not required of the company, in the context of a process of enforcement of judgments, to prove that it has made the withholdings due, once it has made available to the labour court the gross amounts corresponding to the wages owed, additional documentary proof of compliance with that obligation. This is because "it is inherent to the way in which the payment has been made by the employer".