Spanish employers do not have a general duty to house every employee. Specific accommodation rules apply to covered seasonal workers and, in a different way, to certain workers posted to Spain from abroad when their employer provides housing. The worker’s status, applicable collective agreement, contract and local requirements determine which rules apply.
First identify which accommodation rules apply
Do not treat employer-provided housing as one uniform Spanish employment-law issue. Start by identifying the worker category and the reason for the work in Spain.
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| Worker situation | What the cited rules establish | Main source |
|---|---|---|
| Ordinary employee who is not within a covered seasonal-work or posting category | The cited national rules do not establish a general duty for every employer to provide accommodation. Check the employment contract, applicable collective agreement and relevant regional or local requirements. | Real Decreto 1155/2024, Orden ISM/1547/2025 and Ley 45/1999, considered within their stated scopes. |
| Worker in the covered seasonal-work context | The employer must ensure suitable accommodation, at least during the activity period. The rules specify quality standards, limits on charges, written terms, notification and verification requirements. | Real Decreto 1155/2024, Article 109; for 2026 circular migration, Orden ISM/1547/2025. |
| Worker temporarily posted to Spain from an EU or EEA employer | For postings within the law’s scope, Spanish accommodation conditions apply if the employer provides housing to workers who are away from their usual workplace. The cited clause does not itself require the employer to provide housing. | Ley 45/1999, subject to its statutory scope and exceptions. |
These categories answer different questions: whether housing must be provided, what conditions apply if it is provided, and what may be charged. A collective agreement or contract may add terms or affect charges, so an employer should check the full text that applies to the sector and location before setting a policy.
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Article 109 of Real Decreto 1155/2024 requires the employer, at least for the period of activity, to make suitable accommodation available to workers within the covered seasonal-work context. The accommodation must meet current legal requirements, including habitability, hygiene and adequate sanitary conditions, and compliance is subject to verification.
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The detailed standard depends on the applicable rules and property. For seasonal agricultural workers, Orden ISM/1547/2025 includes Annex IX, titled “Condiciones de habitabilidad de los alojamientos para trabajadores migrantes de temporada y campaña en la agricultura.” Do not assume that measurements or specifications from an older annual order remain applicable: check the 2026 annex and any relevant local requirements.
When employers may charge rent or utilities
For accommodation covered by Article 109, free housing is preferred, but the regulation allows specified charges within limits. The maximum rent is 15% of current IPREM; rent and utilities together may not exceed 22% of current IPREM, except where abusive utility use is proven. These are statutory limits for the covered seasonal-worker context, not general limits for all employer-provided housing. Do not convert the percentages into euro amounts without confirming the applicable IPREM value and calculation period.
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The employer must give the worker a document setting out the terms of transfer or occupancy, including actual utility costs. Rent and utilities are not automatically deductible from wages: the employer must set out the applicable terms in writing rather than treating a deduction as implicit.
Extra steps for circular migration in 2026
Orden ISM/1547/2025 governs collective hiring in origin during the 2026 calendar year, from 1 January through 31 December 2026. It sets operational requirements for circular-migration accommodation during each activity period and successive call-up.
- Make accommodation available throughout each activity period and successive call-up.
- Report a change of accommodation to the competent authority.
- For shared accommodation without individual utility meters, state in the housing document how utility costs are allocated pro rata, the number of residents and the billing period. Retain the invoices and calculation details for inspection.
- Where force majeure prevents a worker from departing as scheduled, the worker may remain in the accommodation until the impediment ends.
- If force majeure makes agricultural accommodation fail the habitability conditions in Annex IX, provide replacement accommodation promptly if the work can continue.
For shared accommodation without individual meters, the 2026 order applies the 22% utility ceiling to the accommodation as a whole, not separately to each resident. Do not describe it as an individual allowance for every worker.
What changes for posted workers
Ley 45/1999 covers employers established in an EU or EEA state who temporarily post workers to Spain as part of a transnational service provision, subject to the law’s scope and exceptions. Its list of Spanish working conditions includes accommodation conditions when the employer provides housing to posted workers who are away from their usual workplace.
The practical distinction is important: the provision governs accommodation in that situation; it does not, by itself, require the employer to house every posted worker. An employer considering housing for a covered posting should check the applicable Spanish conditions as well as any relevant contract or collective agreement.
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For covered seasonal housing, keep the records needed to show what was provided and how any charges were calculated. For shared utilities, that includes the allocation method, resident count, billing period, invoices and calculations. Keep the written occupancy terms and records of actual utility costs, and make required accommodation-change notifications to the competent authority.
Labor inspection can extend to 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 rules also provide for verification or labor-inspectorate oversight. Employers should therefore be prepared to substantiate both the accommodation conditions and any amounts charged.
Quick Recap
A practical compliance check before offering staff housing
- Classify the arrangement. Establish whether the worker is a covered seasonal worker, part of 2026 circular migration, a worker posted to Spain within Ley 45/1999, or another employee.
- Check the governing terms. Review the applicable statute and annual order, the contract, the full collective agreement for the sector and location, and relevant regional or local housing requirements.
- Confirm the property standard. For covered seasonal agricultural accommodation, check Annex IX of the 2026 order and the property’s applicable local rules rather than relying on older annual specifications.
- Put occupancy and charges in writing. For covered seasonal housing, document the transfer or occupancy terms and actual utility costs; apply the statutory rent and combined rent-and-utilities limits.
- Set up records and notifications. For shared utilities without individual meters, record the allocation method, resident count and billing period, retain supporting invoices and calculations, and report any required accommodation change.
- Plan for disrupted stays. For circular migration, account for the 2026 order’s force-majeure provisions, including continued occupancy when departure is prevented and prompt replacement housing when specified agricultural accommodation conditions fail.
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