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Spanish employers do not have a general duty to house every employee. Specific accommodation duties apply to covered seasonal migrant workers, including workers under circular-migration arrangements. Separate rules govern accommodation an employer provides to certain workers posted to Spain from another EU or EEA state. For other employees, check the applicable contract, collective agreement and local requirements before deciding what is required or what may be charged.

Which workers must an employer accommodate?

The answer depends first on the worker’s legal status and employment arrangement, not simply on whether the job is temporary or the employer has accommodation available. Spanish rules establish an express housing guarantee for covered seasonal work; they also regulate employer-provided accommodation in certain cross-border postings. The sources covered here do not establish a universal housing entitlement for all employees.

Worker category When accommodation duties apply What the rules establish
Covered seasonal migrant workers When the worker falls within the seasonal-work provisions of Article 109 of Real Decreto 1155/2024. The employer must ensure suitable accommodation during the activity period, subject to the conditions and charge limits described below.
Workers under covered circular-migration arrangements When the arrangement is covered by the applicable annual collective-hiring order. The 2026 order specifies accommodation availability during activity periods and successive call-ups, as well as change-reporting, records and certain force-majeure arrangements.
Workers posted to Spain For covered temporary postings within Law 45/1999, where the employer provides accommodation away from the worker’s usual workplace. Spanish accommodation conditions apply when the employer supplies the housing; the cited clause does not itself require the employer to provide it.
Other employees Depends on the worker’s contract, applicable collective agreement and other relevant rules. The sources addressed here do not establish a general obligation to arrange housing for all staff.

Law 45/1999 concerns employers established in an EU or EEA state who temporarily post workers to Spain in the framework of a transnational service provision, subject to the law’s scope and exceptions. A worker’s particular status and the terms of the arrangement therefore matter.

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What accommodation must be provided to covered seasonal workers?

Article 109 of Real Decreto 1155/2024 requires the employer, at least during the activity period, to make suitable accommodation available to covered workers. It must meet current legal conditions, including habitability, hygiene and adequate sanitary conditions, and compliance is subject to verification. The requirement is specific to the covered seasonal-work context; it should not be treated as a rule for every employee.

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The 2026 collective-hiring order, Orden ISM/1547/2025, sets out operational requirements for covered circular migration. Accommodation must be available throughout each activity period and successive call-up. If a change of accommodation occurs, the competent authority must be notified.

Force majeure and accommodation changes

If force majeure prevents a worker from leaving at the scheduled time, the worker may remain in the accommodation until the impediment ends. If force majeure makes agricultural accommodation fail the habitability conditions in Annex IX and work can continue, replacement accommodation must be provided promptly.

Use the current agricultural accommodation standard

Annex IX to the 2026 order is titled “Condiciones de habitabilidad de los alojamientos para trabajadores migrantes de temporada y campaña en la agricultura.” Do not assume measurements or requirements from an earlier annual order still apply: use the current annex and check any relevant local property rules.

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Can an employer charge rent or utilities?

For covered seasonal workers, Article 109 says accommodation should preferably be free. If rent is charged, it may not exceed 15% of the current IPREM. Rent and utilities together may not exceed 22% of IPREM, except where abusive utility use is proven. These are statutory percentage limits; converting them to euros requires checking the current IPREM and the applicable calculation period.

The employer must provide a document setting out the terms of transfer or occupancy, including actual utility costs. Rent and utility charges are not automatically deducted from wages: do not treat an accommodation charge as a permitted payroll deduction without the required written terms and a check of the applicable rules.

Shared accommodation without individual meters

For collective accommodation without individual utility meters, the 2026 order applies the 22% utilities ceiling to the accommodation as a whole, not separately to each resident. The housing document must state the method for allocating costs pro rata, the number of residents and the billing period. The employer must retain utility invoices and calculation details for inspection. This rule does not create a separate per-person utility allowance.

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What should employers check for other staff and posted workers?

For employees outside the covered seasonal-work rules, review the full text of the applicable collective agreement and the individual contract before promising, withholding or charging for accommodation. An agreement may add terms or affect charges. Which agreement applies depends on matters such as sector and location; regional or local housing requirements may also be relevant.

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For a covered posted worker, Law 45/1999 includes accommodation conditions among Spanish working conditions where an employer provides housing to a worker who is away from their usual workplace. The provision regulates conditions for employer-supplied housing in that situation; it is not, by itself, a general requirement to provide housing.

Can labor inspectors inspect worker accommodation?

Yes, in specified circumstances. Ley 8/2020 provides for labor inspection to cover certain housing and other places where workers reside, lodge or stay during rest periods for work-related reasons when the employer made them available under a legal rule, collective agreement or contract. The seasonal-work regulation and the 2026 order also provide for verification or labor-inspectorate oversight.

For covered seasonal accommodation, keep the occupancy terms, actual utility costs, and—where utilities are shared—the allocation method, resident count, billing period, invoices and calculations. These records help show how the accommodation and any charges comply with the applicable requirements.

Which dates does the 2026 order cover?

Orden ISM/1547/2025 is the annual collective-hiring order in force from 1 January through 31 December 2026. Its provisions should not be presented as permanent rules for later years. Employers arranging future seasonal or circular-migration work should confirm which annual order applies at that time.

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