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    Public Holidays Calendar

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    Spain 2022
    Day Date Holiday Notes
    Saturday Jan-1 New Year's Day
    Thursday Jan-6 Epiphany
    Monday Feb-28 Andalusia Regional Holiday Andalusia
    Tuesday Mar-1 Balearic Island Regional Balearic Islands
    Saturday Mar-19 St. Joseph's Day Basque Country, Castile-La
    Thursday Apr-14 Maundy Thursday Nationwide except for Catalonia
    Friday Apr-15 Good Friday
    Monday Apr-18 Easter Monday Balearic Islands, Basque Country, Catalonia, La Rioja, Navarre &Valencia
    Saturday Apr-23 Aragon Regional Holiday/ Castile and Leon Regional Holiday Aragon & Castile and Leon
    Sunday May-1 Labor Day
    Monday May-2 Madrid Regional Holiday/Labour Day Madrid & Andalusia, Aragon, Extremadura
    Sunday May-15 San Isidro Madrid
    Tuesday May-17 Galician Literature Day Galicia
    Monday May-30 Canary Island Regional Holiday Canary Islands
    Tuesday May-31 Castile-La Mancha Regional Holiday Castile-La Mancha
    Thursday Jun-9 Castile-La Mancha Regional Holiday La Rioja
    Thursday Jun-9 Murcia Regional Holiday Murcia
    Monday Jun-13 San Antonio Ceuta
    Thursday Jun-16 Corpus Christi Castile-La Mancha
    Friday Jun-24 St John's Day Catalonia, Galicia, Ceuta & Melilla
    Sunday Jul-10 Eid al-Adha Ceuta & Melilla
    Monday Jul-25 National Day of Galicia Galicia
    Monday Jul-25 Saint James' Day Basque Country & Madrid
    Thursday Jul-28 Day of the Institutions Cantabria
    Friday Aug-5 Our Lady of Africa Ceuta
    Monday Aug-15 Assumption of Mary National
    Friday Sep-2 Day of Ceuta Ceuta
    Tuesday Sep-6 Elcano Day Basque Country
    Thursday Sep-8 Our Lady of Victories Melilla
    Thursday Sep-8 Asturias Regional Holiday Asturias
    Thursday Sep-8 Extremadura Regional Holiday Extremadura
    Sunday Sep-11 National Day of Catalonia Catalonia
    Thursday Sep-15 Cantabria Regional Holiday Cantabria
    Saturday Sep-17 Day of Melilla Melilla
    Sunday Oct-9 Valencian Regional Holiday Valencia
    Wednesday Oct-12 Fiesta Nacional de España
    Tuesday Nov-1 All Saints' Day
    Wednesday Nov-9 Virgin of Almudena Madrid
    Saturday Dec-3 San Francisco Javier Navarre
    Tuesday Dec-6 Constitution Day
    Thursday Dec-8 Immaculate Conception Nationwide except for Ceuta
    Sunday Dec-25 Christmas Day
    Monday Dec-26 St Stephen's Day Balearic Islands & Catalonia
    Monday Dec-26 Christmas Holiday National except Asturias,Balearic Islands, Basque
    Countrypedia

    Spain
    Payroll and Benefits Guide

    Last updated: Mar 21, 2022
    Currency
    Euro (EUR)
    Payroll Frequency
    Monthly
    Employer Taxes
    29.90%

    Papaya Offers Complete Payroll, PEO and Contractor Management Services For Spain

    Overview

    Capital
    Madrid
    Currency
    Euro (EUR)
    Date Format
    dd/mm/yyyy
    Public holidays calendar

    Contributions

    Employer

    Employer Payroll Contributions

    23.60%
    Social Security (minimum monthly base is 1,125.90 EUR and the maximum is 4,139.40 EUR)
    5.50% (General Type)
    Unemployment (General)
    0.20%
    Salary Guarantee Fund
    0.60%
    Professional Training
    29.90% Total Employment Cost

    Employee

    Employee Payroll Contributions

    4.70%
    Social Security
    1.55% (General Type)
    Unemployment (General)
    0.10%
    Professional Training
    6.40% Total Employee Cost

    Employee Income Tax

    19.00%
    0.00 EUR-12,450.00 EUR
    24.00%
    12,450.00 EUR-20,200 EUR
    30.00%
    20,201.00-35,200 EUR
    37.00%
    35,200.00 EUR-60,000 EUR
    45.00%
    60,000.00 EUR-300,000.00 EUR
    47.00%
    300,000.00 EUR and over
    Employer Taxes
    3 HIGHEST
    3 LOWEST
    Mexico
    Russia
    South Korea
    Spain
    Georgia
    Lithuania
    Macedonia
    43.72%
    38.5%
    34.84%
    29.9%
    2%
    1.77%
    0%
    Employee taxes
    3 HIGHEST
    3 LOWEST
    Romania
    Germany
    Netherlands
    Spain
    Belarus
    Ukraine
    Cambodia
    35%
    31.05%
    30.35%
    6.4%
    1%
    0.6%
    0%

    Minimum Wage

    General

    In Spain, minimum wages are fixed per industry sector in the collective bargaining agreements; however, in general, the minimum wage used in Spain is 965 EUR per month, 32.17 EUR per day. 

    The minimum wage of temporary employees, as well as seasonal workers who work for the same company for less than 120 days, cannot be less than 45.70 EUR per day. In the case of domestic help that works on an hourly basis, the minimum wage shall be 7.55 EUR per hour for hours actually worked. 

    Minimum wage (per month)
    $4000
    $2663
    $2518
    $1120
    $36.80
    $17.24
    $2.33
    Geneva
    Luxembourg
    Australia
    Spain
    Angola
    Tanzania
    Venezuela
    3 HIGHEST
    3 LOWEST

    Payroll

    Payroll Cycle

    In Spain, the payroll frequency is monthly and paid typically on the last day of the month.

    13th Salary

    13th and 14th-month salary payments are mandatory in Spain.

    It is common practice for the annual salary to be split into 14 instalments to account for the double salary payment, which the employer will pay in July and December; this is stipulated in the employee’s employment contract and collective agreements.

    Working Hours

    General

    The standard working week in Spain can be no longer than 40 hours a week. The typical Spanish working day is from around 8.30-9.00 am until approximately 2.00 pm and then closes for siesta, the operating hours will resume from 4.00-5.00 pm until around 8.00 pm.

    The Spanish Worker’s Statute Royal Decree-Law 8/2019 requires all employees to record their effective daily working hours by “clocking” in and out when they have a break or at the end of the working day. 

    Overtime

    If work time limits of 40 hours a week are surpassed, compensation of overtime is compulsory. The maximum number of overtime hours a single employee can work is 80 additional hours per year.  Overtime work hours and payments are strictly regulated following collective agreements.

    Leave

    Paid Time Off

    Employees in Spain are entitled to 30 calendar days (22 business days) of paid annual leave in a given year. (Some collective agreements may grant other specific entitlements)

    Vacation days
    Public holidays
    3 HIGHEST
    3 LOWEST
    Azerbaijan
    Brazil
    Kazakhstan
    Spain
    Mexico
    Malaysia
    Federal
    21
    24
    45
    30
    13
    43
    24
    19
    43
    30
    10
    40
    6
    8
    14
    8
    6
    14
    10
    10

    Public Holidays

    There are 10 public/national holidays and others vary between regions. 

    Sick Days

    n case of illness or personal accident, the employee is entitled to temporary disability benefit for sick pay, receiving at least 60% of their regular salary. 

    In the case of a common disease or non-work-related injury, employees in Spain are entitled to the following: 

    • 1-3 days (3 days)  = 0% (No obligation to pay unless the employer agrees to make the payment, or it is stated in the CBA.) 
    • 4 – 15 days (12 days) = 60% (60% of the employee contributions base paid by the employer.) 
    • 16 –20 days (5 days)  = 60% paid by Social Security (60% of the employee contributions base paid by social security even if the employer makes the payment on behalf of the social security.) 
    • 21 days + = 75% paid by Social Security (75% of the employee contributions base paid by social security even if the employer makes the payment on behalf of the social security.) 

    The above is applicable unless the specific CBA states another option or a different company policy. 

    Maternity Leave

    A pregnant employee is entitled to 16 weeks of maternity leave, with the potential to increase to 18 weeks in the event of a complicated delivery or for multiple births.

    Maternity leave consists of two periods:

    • Prenatal leave: The employee must take a minimum of 6 weeks before the expected due date (as full days)
    • Postnatal leave: The employee must take an additional 10 weeks of a full absence or 20 weeks of half-day absences, which starts from the child’s birth.

    The maternity leave is paid by the Social Security System Health Insurance Fund; this is equal to 82% of the employee’s salary, based on the previous month’s contribution inclusive of their monthly salary and the proportional part of the extra pay, for the first 30 days. After the first 30 days of maternity leave, the payment is reduced to 75% of the regular salary (capped). During this period, the employer is not obliged to make any payments to the employee.

    The maternity benefit has a monthly maximum. If the employee earns more than the maximum, the employer can pay the difference if they wish. This leave can be taken for adoption leave as well as maternity leave.

    PAID MATERNITY LEAVE (DAYS)
    413
    410
    365
    112
    40
    30
    0
    Norway
    Bulgaria
    Serbia
    Spain
    Malawi
    Tunisia
    Federal
    3 HIGHEST
    3 LOWEST

    Paternity Leave

    The father is entitled to 16 weeks of paid paternity leave (extended to 18 weeks for multiple births).

    Other Leave

    Depending on the Collective Agreement in place, employees may be allowed additional leave types, once approved between the employer and employee, for the following:

    • Employees are entitled to up to two years of unpaid leave to assist a seriously ill household or family member.
    • Employees are entitled to 2 days of leave (4 days if travel is required) to care for a family member with a serious illness or injury.
    • In the case of disability of a child, an adopted child, or a foster care child, employees on maternity leave are entitled to have two additional weeks of leave.
    • Employees are entitled to 2 days paid leave (4 days if travel is required) for the death of a family member.
    • If an employee is moving to a new home, they are entitled to 1 day’s leave.
    • Employees are entitled to up to 15 days’ leave in case of marriage.
    • Employees are entitled to paid leave to perform their public or personal obligations (in court) if necessary. A written notice is required.
    • When performing trade union or workers’ representative activities, employees can be granted additional leave, as established by law or collective agreement.

    Termination

    Termination Process

    The termination process varies according to the Employment Agreement and Collective Agreement in place and is based on the type of contract and reason for termination.

     

    Notice Period

    Notice periods in Spain are generally set at 15 days notice, if notice isn’t given, employers can give payment in lieu.

    Severance Pay

    Severance pay is only applicable when an employer terminated an employment agreement without notice (in this case, the severance pay would be for the same amount the employee would earn if they had been given notice).

    An employer can choose either to terminate an employment contract with the granting of a notice period or to terminate the employment contract immediately with the payment of an indemnity in lieu of notice. A combination of both, where the serving of a notice period is followed by the payment of an indemnity for the remainder of the notice period is also possible.

    The indemnity in lieu of notice is calculated based on the employee’s annual salary at the time of termination, including statutory and contractual fringe benefits. In addition, the following legal requirements must be complied with if an employer is terminating a contract:

    1. The employer must provide written notice to the employee stating the reasons for the dismissal.
    2. The employer must provide compensation of 20 days salary, per year of service, payable upon delivery of the written notice, up to a maximum of 12 months’ salary.
    3. The employee must receive thirty days’ notice of the termination of the contract, to commence from the moment of the official notification to the employee.

    If the dismissal is declared unfair, the employer must pay compensation equivalent to 45 days’ pay per year of service (if employed before 12th February 2012 and then 33 days after this date), up to a maximum of 42 months’ salary.

    Probation Period

    Probation or trial periods are generally set within the collective agreements. However, a common practice in Spain is two months, extending to 6 months for graduate technicians/seniority employees.

    VISA

    VISA

    A Work Visa allows foreigners to enter, stay, and work in Spain. An employee must apply for the work visa in person, and applications must have been submitted at least 90 days before travel.

    If the position is to fill a highly skilled role or the candidate is a non-EU citizen, employers need to apply for a work visa from the Ministry of Labour prior to appointment.  The Embassy or Consulate will then issue the work and residence visa after the Ministry of Labour has approved the application.

    In Spain, there is a specific Work Visa for seasonal workers, but obtaining a visa is the same.  However, seasonal workers must prove that they have accommodations arranged, travel costs are taken care of, and that they will be returning to their respective country once the job has been completed.

    VAT

    General

    The standard VAT rate in Spain is 21%.

    Version History

    March 21, 2022
    Payroll contributions and personal income tax rates have been updated.
    January 1, 2021
    Paternity leave has increased from 12 to 16 weeks.

      Stay up to date on payroll & employment law changes

      Questions & Answers

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      Sofía M.
      Sofía M.
      1 year ago

      Hi, can unused leave be paid out to the employee? TIA.

      Emily Kuhnert
      Admin
      1 year ago
      Reply to  Sofía M.

      Hi Sofia, thank you for your question. Vacation days expire on the last day of each year. Unless stated in an employment contract or collective bargaining agreement,
      employees are not entitled for leave to be paid out and cannot be carried over to the following year.

      Marco
      Marco
      1 year ago

      Hi, can the “Régimen especial” (the Beckham law) be applied to a contract managed by Papayaglobal?

      Erez Greenberg
      Admin
      1 year ago
      Reply to  Marco

      Hi Marco, We can apply the special tax regime available for ex-pats, aka “Beckham law”, as long as the worker was granted with that tax regime by the tax agency. The tax rate is flat 24%.

      The worker will need to provide us with a copy of the letter issued by the “Hacienda” (tax agency).

      Foster
      Foster
      11 months ago

      For a German located company/Start Up, What is the price for your “Global EOR” package to hire someone in Spain?

      Alex Margolin
      Admin
      11 months ago
      Reply to  Foster

      Hi Foster, thanks for reaching out. Kindly book a demo here https://papayaglobal.com/schedule-a-demo/ and someone will reach out to you so we can understand exactly what you need.

      Meredith
      Meredith
      10 months ago

      Hello! What’s are the typical benefits along with terms of agreement for a 6 month contract?

      Emily Kuhnert
      Admin
      9 months ago
      Reply to  Meredith

      Hi Meredith, thank you for your question. We typically do not offer any in-kind benefit recommendations. However, in general, food allowance is something that is common in Spain.

      Emma
      Emma
      9 months ago

      Hello,
      If I submit my resignation in January do I get compensated for 13th,14th salary and the unused holiday of the same year?
      Thanks,

      Emily Kuhnert
      Admin
      9 months ago
      Reply to  Emma

      Hi Emma, thank you for your question. You would be entitled to be paid out for any unused paid holiday. However, for the 13th and 14th salary, you would not be entitled to as you would already have been paid out the previous year. You would most likely be entitled to a prorated amount which would depend on when your last day of employment is.

      Monica
      Monica
      6 months ago

      Hello, I have one question.
      For the employees in Spain: What is the exact rate that we need to pay extra to employees in Spain when they are working less than 30% (is that correct?) from the office / so min 70% from home office?

      Thank you

      Emily Kuhnert
      Admin
      6 months ago
      Reply to  Monica

      Hi Monica, thank you for your question. While the law has established that employers must compensate for work from home when a regular employee works more than 30% from home for at least 3 months, no minimum allowance was set. That being said, the only collective bargaining agreement that has established an amount is the banking sector. As of now, this is the benchmark that is being used, which is a home allowance of 50 EUR per month.

      James Laverty
      James Laverty
      6 months ago

      With Sick pay – is this based on basic pay, or does it also include specific add on (like the 13/14 month and other allowances)?

      Emily Kuhnert
      Admin
      6 months ago
      Reply to  James Laverty

      Hi James, thank you for your question. Sick pay is calculated based on the regular monthly salary and is not inclusive of 13th and 14th salary or any other component.

      Carlos
      Carlos
      6 months ago

      Can Papaya sponsor a non-eu citizen employee´s Work Visa in Spain on behalf of our entity – if we are obviously not legally constituted there on anywhere in the EU for that matter?

      Erez Greenberg
      Admin
      6 months ago
      Reply to  Carlos

      Hi Carlos, We can assist with the work permit process in Spain for both payroll and EOR clients. If the worker will be employed through the EOR model, our partners in Spain will be the sponsor of their work visa. If they will be employed through the clients entity in Spain, the client will be the sponsor of the work permit.

      Carlos
      Carlos
      5 months ago
      Reply to  Erez Greenberg

      Thank you Erez, is there any one-pager or more info. that you could provide on how Sponsorship works under the EOR model, namely in Spain? If not, please contact me for a quick call or send over a more detailed explanation of the process, considerations, and requirements. It would be inmensely helpful for us. Consider that we DO NOT have an entity in Spain or the EU.

      Last edited 5 months ago by Carlos
      Emily Kuhnert
      Admin
      5 months ago
      Reply to  Carlos

      Hi Carlos, we have escalated this to your HR team as they are handling this.

      Gina Miller
      Gina Miller
      5 months ago

      Do restaurants have to pay the 14 pay periods as well? Is it legal to terminate an employees contract when they are on sick leave?

      Emily Kuhnert
      Admin
      5 months ago
      Reply to  Gina Miller

      Hi Gina, thank you for your question. Typically in Spain 14 salaries are given, pro-rated if someone has not worked a full year. Collective agreements can also determine rules around these additional salaries so the employer should review which collective bargaining agreement the employee falls under as this might determine any requirement regarding the 13th and 14th salaries.

      Emily Kuhnert
      Admin
      5 months ago
      Reply to  Gina Miller

      Hi Gina, thank you for your question. Typically in Spain, 14 salaries are given, pro-rated if someone has not worked a full year. Collective agreements can also determine rules around these additional salaries so the employer should review which collective bargaining agreement the employee falls under as this might determine any requirement regarding the 13th and 14th salaries.

      Gina M
      Gina M
      5 months ago
      Reply to  Emily Kuhnert

      And is it legal to terminate an employees contract for end of tourist season when they have a Baja medical? And then hire someone else to replace said person?

      Emily Kuhnert
      Admin
      5 months ago
      Reply to  Gina M

      Hi Gina, in general no, however, if the employment agreement was fixed term, there may be other things to take into consideration. I would suggest consulting with a labor lawyer to understand your exact situation as there are a lot of factors that need to be taken into consideration.

      Sara Combs
      Sara Combs
      5 months ago

      Hi, can employers file for maternity/paternity benefits on behalf of the employee and continue to pay the employee directly?

      Emily Kuhnert
      Admin
      5 months ago
      Reply to  Sara Combs

      Hi Sara, thank you for your question. Maternity leave is paid by social security and not through the employer.

      Joanna
      Joanna
      4 months ago

      Hi, I would like to know how much (as a percentage) I would have to pay in taxes per month, if I hire my son as an employee. I’m self-employed and work from home; my son lives with me. TIA

      Emily Kuhnert
      Admin
      4 months ago
      Reply to  Joanna

      Hi Joanna, you can use our cost calculator to get an estimation of how much taxes you would need to pay here https://papayaglobal.com/cost-calculator/.

      Rob Strijk
      4 months ago

      Hola !
      Presently in the Netherlands waiting for an operation. Got already a certificate for longterm sick leave for 3 months. Company ask a Baja in Spain to validate this by means of a social security doctor in spain. So how can i get his ?? Rgrds Rob

      Emily Kuhnert
      Admin
      4 months ago
      Reply to  Rob Strijk

      Hi Rob, do you work in Spain? If so, you would need to reach out to a doctor in Spain to have your sick leave validated in Spain.

      Rob Strijk
      4 months ago
      Reply to  Emily Kuhnert

      Hola Emily ! I work in Malaga since 2014 and i got my NIE and also Tarjeta Sanitaria. How and where can i find a doctor ?
      Presently living in the Netherlands due to COVID-19. Thanks for your Help !

      Emily Kuhnert
      Admin
      4 months ago
      Reply to  Rob Strijk

      Hi Rob, this is out of the scope of what we can assist you with on the CountryPedia. However, please note that if you are working remotely, you might encounter issues with taxation and such due to you not currently residing in Spain.

      Saddif
      Saddif
      2 months ago

      Hi,

      If I was to work from Spain, using Papaya (and we do not have a Spanish entity), is it possible to apply for Beckham’s law for tax purposes, and would you be able to help obtain these permissions

      Thanks

      Erez Greenberg
      Admin
      2 months ago
      Reply to  Saddif

      Hi Saddif, It is possible to benefit from the Beckham law under EOR. However, our EOR ICP is not involved in obtaining this permission, the worker will need to apply for this on their own. If legal counsel is needed to help with this process our ICP can suggest someone.

      Davi L
      Davi L
      2 months ago

      Hello! Amazing content! Say you start working in May, do I get the extra salary on July too having worked only 3/4 months? Thank you!

      Erez Greenberg
      Admin
      2 months ago
      Reply to  Davi L

      Hi Davi, and thank you. Are they referring to 13 and 14 salaries? There might be some variation depending on collective bargaining agreements, but typically you will be pro-rated. It is also important to note that many companies pay 13 and 14 within the 12 monthly payments, not as an addition twice a year.

      Bogo
      Bogo
      1 month ago

      What is the minimum pay per hour in Spain when you work on Saturdays and Sundays?

      Erez Greenberg
      Admin
      1 month ago
      Reply to  Bogo

      Overtime pay is typically stated within the collective agreement or independent contract. Overtime pay should never be less than ordinary pay or less than equal amounts of rest in lieu of payment. Overtime hours compensated with rest in lieu of pay must be given within four months following the overtime work.

      Alex
      11 days ago

      Hello,

      I might relocate from France to Spain to start a new job in Madrid (with a company that I haven’t been working for anywhere else).

      I have heard and read that getting a NIE can be a very cumbersome process. Could you perhaps let me know if a Spanish employer can legally hire a EU citizen who doesn’t have an NIE yet? And, if so, for how long?

      Many thanks

      Alex

      Emily Kuhnert
      Admin
      10 days ago
      Reply to  Alex

      Hi Alex, thank you for your question. An EU citizen must be registered with the Social Security authorities and have an NIE in order to be able to work in Spain. An employment contract can be drafted without the NIE and a passport number can be used as a form of identification. However, you would not be able to start working until the NIE is received.

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