19.00% - 0-12,450
24.00% - 12,451-20,200
30.00% - 20,201-35,200
37.00% - 35,201-60,000
45.00% - 60,000 and above
As of January 1, 2020, the monthly minimum wage in Spain is 1,108 EUR or 59.80 EUR per hour.
Paid Time Off
The mandatory minimum paid leave is 23 working 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.
During the first 3 days of the sick leave the company does not have to pay anything.
From the 4th to the 16th day of the sick leave an allowance consisting of 60% of the calculation basis is to be paid by the company.
From the 16th to the 20th day of the sick leave an allowance consisting of 60% of the calculation basis is to be paid by social security.
From the 21st day of the sick leave an allowance consisting of 75% of the calculation basis is to be paid by social security.
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. 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.
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 by the last day of the month.
It is common to pay employees in 14 installments; however, this is not mandatory. If the employer does choose to pay the employee in 14 installments, it is paid out in July and December.
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.