Question 1

Why do Spanish employees receive 14 payments per year?

Accepted Answer

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.

Question 2

How is IRPF calculated on a Spanish payslip?

Accepted Answer

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.

Question 3

What social security contributions appear on a Spanish payslip?

Accepted Answer

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).

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