This report was prepared by analysts in the Directorate of Employment, Labour and Social Affairs. Alexander Hijzen led the project and contributed to the drafting of the chapters, Alexandre Georgieff contributed to Chapters 2 and 3, and Andrea Garnero contributed to Chapter 3. Agnes Puymoyen provided statistical assistance. Mariama Diallo, Hagai Glebocki and Hanna Varkki provided editorial support and prepared the report for publication. The report was prepared under the leadership of Stefano Scarpetta (Director, ELS) and Mark Pearson (Deputy-Director, ELS) and supervised by Stephane Carcillo (Head of the Jobs and Incomes Division). We are grateful for helpful comments and suggestions from Spanish officials, including Alba Catalan Piera, Paloma Garcia Garcia, Yolanda Gonzalez Sanchez, Belen Vida Navas, various OECD colleagues and in particular Bertrand Pluyaud (Economics Department), as well as Marcel Jansen (FEDEA). The OECD gratefully acknowledges the financial support from the Spanish Ministry of Labour and Social Economy towards the preparation of this report.