Basic Information

Social Contribution

Employer Contribution

In 2024, the monthly limit for employer social security contributions is €4720.50, with a maximum contribution of €1652.18.

Employee Contribution

Personal Income Tax

It is related to employees' pre-tax salaries, ranging from 19% to 47%.

Payroll

Payroll Cycle

Paid monthly, typically on the last day of the month.

13 Salary

In Spain, there is no mandatory 13th or 14th salary. Typically, employees receive their annual salary divided into 12 payments.

Working Time

Standard Working Hours (full time)

The working hours are 40 hours per week, with 8 hours per day from Monday to Friday.

Overtime

Overtime is required for hours beyond the 40-hour weekly limit, with a maximum of 80 overtime hours per year per employee. Overtime is strictly regulated by the collective agreement.

Holidays

Public Holidays

Spain has a total of 10 statutory public holidays.

Annual Leave

Full-time employees are entitled to 30 calendar days (22 working days) of paid annual leave per year. Some collective agreements may offer additional benefits.

Sick Leave

In cases of illness or personal injury, employees are entitled to temporary disability benefits, receiving at least 60% of their regular salary. For common illnesses or non-work-related injuries in Spain:

1–3 days: 0% (no obligation unless agreed upon or specified in the CBA).

4–20 days: 60% (paid by the employer).

Over 21 days: 75% (paid by Social Security, even if the employer represents Social Security).

These conditions apply unless a specific CBA or company policy states otherwise.

Maternity Leave

Pregnant employees are entitled to 16 weeks of unpaid maternity leave, which may extend to 18 weeks in cases of complicated delivery or multiple births. The 16 weeks include:

6 weeks of mandatory leave before childbirth.

An additional 10 weeks of full leave or 20 weeks of half-day leave, which can be taken anytime within a year with 15 days' notice.

Labor Contract

Labor Contract Type

Labor contracts are divided into fixed-term contracts and permanent contracts; Locally, permanent contracts are common. Fixed-term contracts can last up to 1 year, typically in a 6-month + 6-month pattern.

Probation Period 

No more than 6 months.

Termination

Notice Period

In Spain, the typical notice period is 15 days.

Severance Pay

In cases of dismissal without cause, employers must pay severance. Employees receive compensation equivalent to 33 days of salary per year of service, prorated for partial years.