Payslip Generator for
Spain

Most Spanish employment contracts and collective bargaining agreements (convenios colectivos) stipulate 14 salary payments: 12 regular monthly payments plus two extra payments (pagas extraordinarias) typically paid in June and December. Some agreements allow these extra payments to be prorated and included in the 12 monthly payments instead.

IRPF is Spain's progressive personal income tax, withheld at source by the employer. The withholding rate depends on annual salary, personal circumstances (marital status, dependents, disability), and contract type. Rates range from 19% to 47% on a progressive scale. The employer calculates the applicable retention percentage at the start of each year or when circumstances change.

Employee social security contributions in Spain include contingencias comunes (4.7% of the base), unemployment (1.55% for permanent contracts or 1.60% for temporary), and professional training (0.1%). The employer pays significantly more, including 23.6% for contingencias comunes, plus contributions for professional contingencies, unemployment, and FOGASA (wage guarantee fund).

Spanish employers must produce a nómina that conforms to the official model approved by the Ministry of Labour. Most companies use payroll software or a gestoría (administrative and accounting firm) to ensure correct IRPF and social security calculations. The nómina must be signed by the employer and provided to the employee each month before or on the pay date.

Yes. The Estatuto de los Trabajadores and Royal Decree 2065/1974 require employers to provide a detailed payslip (nómina) each pay period. The format must follow the officially approved model and disclose gross salary, all deductions, and net pay. Employers who fail to provide payslips or provide inaccurate ones can face inspections and penalties from the Labour Inspectorate (Inspección de Trabajo).

A Spanish nómina must show all earnings (devengos) including basic salary and allowances, and all deductions (deducciones) including IRPF withholding, employee social security contributions (contingencias comunes, unemployment, and professional training), and any other agreed deductions. The net pay (líquido a percibir) is the final amount the employee receives. The employer's social security cost is usually shown separately for information.

Yes. All employees, including part-time (a tiempo parcial) and fixed-term contract workers, must receive a nómina each pay period. Part-time payslips must reflect the agreed working hours and any proration of benefits such as pagas extraordinarias. Freelancers (autónomos) are not employees and issue their own invoices rather than receiving employer payslips.

Spanish law requires a nómina to be issued each pay period, which is most commonly monthly. Some collective bargaining agreements specify fortnightly or weekly pay. The two extra payments (pagas extraordinarias) must also be accompanied by a payslip. Employers must retain payroll records for at least four years for labour and social security inspection purposes.