🇪🇸 Payroll in
Spain
Everything employers need to run compliant payroll in Spain — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Spain — Step by Step
Register for payroll
Before making any salary payment in Spain, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Spain has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Spain must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Spain authorities on time. Late payment penalties can be significant.
Payslip Requirements — Spain
Statutory payslip obligations for employers in Spain.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
4 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and DNI/NIE
- ✓Employer name, CIF and Social Security contribution account code (CCC)
- ✓Pay period
- ✓Professional group and category
- ✓Gross salary (salario base)
- ✓Complements (antiguedad, plus convenio, etc.)
- ✓Overtime hours and pay
- ✓Social Security employee deductions (contingencias comunes, desempleo, formacion profesional)
- ✓IRPF withholding (income tax)
- ✓Net pay
- ✓Social Security contribution bases
- ✓Proportional parts of extra pay (pagas extraordinarias)
- ✓Holiday balance
Spanish payslips (nomina) must be issued on pay day. RD 2064/1995 prescribes the official payslip structure. Electronic payslips are valid if the employee has access to print them. Must show the Social Security contribution account code (CCC) and the bases for both Social Security and IRPF. Extra pay (pagas extraordinarias) can be shown as monthly accruals or paid twice yearly.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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