24.00% - 12,451-20,200
30.00% - 20,201-35,200
37.00% - 35,201-60,000
45.00% - 60,000 and above
Minimum wage is 1,050 EUR per month if the employer pays the employee in 12 installments.
If the employer pays the employee in 14 installments, the minimum wage is 900 EUR per month.
Paid Time Off
Vacation leave is determined in the employment contract and must be at least 30 days. The schedule of leave is agreed upon between the employer and employee and cannot be compensated financially and cannot be carried over to the next year.
Employees are entitled to a maximum of 18 months’ sick leave in cases of illness or injury. Once the 18-month period has expired, employees can be designated as permanently ill and claim a social security pension. Employees receive social security payments during the sick leave period.The amount of social security payment paid by the employer during sick leave caries depending on the employees' salary and position.
Maternity leave can be taken at a maximum of 16 consecutive weeks immediately after birth. Employees on maternity leave receive social security payments during the leave period equal to 100% of the mother’s average monthly salary. Four weeks can be transferred to the other parent.
The first 6 weeks following the birth must be taken with no interruption.
Maternity leave also applies to adoptive parents, guardians, and foster parents.
Fathers can take 12 weeks of paid paternity leave. This leave can be taken at any time until the child reaches the age of 12 months.
Employees have the right of leave up to three years to attend to the care of each child, whether natural, adopted or being fostered permanently or as pre-adoptive measures. Females workers have the right to one hour of absence from work each day to breastfeed an infant of less than nine months. This can be divided into two half-hour periods.
Each province in Spain has a different number of public holidays but do not exceed 14 in total. Out of these 14, there are 9 national holidays.
Fulltime employment is considered 40 hours weekly, and 9 daily hours (maximum unless agreed otherwise). *Workers are entitled to a weekly rest period of 1.5 consecutive days.
Overtime may not exceed 80 hours annually.
21% standard rate.
Pension contributions are made by:
- Employer – 23.6%
- Employee – 4.7%
Pension begins at age 65 after an employee leaves work activity. In order to receive benefits, they must have contributed to social security for at least 15 years, of which 2 have been in the last 15 years before retirement.
Employers contribute 29.9% and employees contribute 6.35%.
Employees are paid on a monthly basis. It is common to pay employees in 14 installments; however, this is not mandatory. If the employer chooses to pay the employee in 14 installments, this is paid out in July and December.
Employees are paid on the last day of the month.
Fulltime employment is considered 40 hours weekly, and 9 daily hours (maximum unless agreed otherwise).
Employees are not allowed to work more than 80 overtime hours annually.
Overtime is either compensated with rest hours or additional pay. Rest time should be equal to the hours worked and payment should be a 75% surcharge on the value of ordinary hours worked.
Employees dismissed on disciplinary grounds are not required to receive notice of dismissal. In cases of redundancy, dismissal can be on grounds of economic, organizational, technical or productive reasons. Termination notice must be provided in writing, and the notice period is agreed upon in employment contract. In addition, depending on the length and type of employee, the termination process may vary.
Employers should provide 15 days of notice, and if notice isn’t given, payment in lieu shall be given.
Employers should pay 20 days of salary pay per year of service up to 12 months. If the dismissal is declared unfair (a dismissal without cause) by a judge, the employer may reinstate the employee or pay a statutory severance payment. Employees affected by a redundancy will be entitled to receive a legal severance payment and an advance notice in writing of the termination of the contract. A worker who is dismissed for disciplinary reasons is not entitled to severance pay.