Spain at a glance
Taxes in Spain
Employer Contributions
Total employer social security: ~32.5% of gross salary
| Contribution Type | Rate |
|---|---|
| Common contingencies (pension, health, maternity, disability) | 23.60% |
| Unemployment — permanent contracts | 5.50% |
| Unemployment — temporary contracts | 6.70% |
| FOGASA (Wage Guarantee Fund) | 0.20% |
| Training fund | 0.60% |
| Intergenerational Equity Mechanism (MEI) | 0.67% |
| Occupational accident/illness insurance (by CNAE sector) | 0.90% – 8.50% |
| Solidarity quota (above max contribution base) | 0.92% / 1% / 1.17% |
Total employer social security: ~32.5% of gross salary
| Contribution Type | Rate |
|---|---|
| Common contingencies (pension, health, maternity, disability) | 23.60% |
| Unemployment — permanent contracts | 5.50% |
| Unemployment — temporary contracts | 6.70% |
| FOGASA (Wage Guarantee Fund) | 0.20% |
| Training fund | 0.60% |
| Intergenerational Equity Mechanism (MEI) | 0.67% |
| Occupational accident/illness insurance (by CNAE sector) | 0.90% – 8.50% |
| Solidarity quota (above max contribution base) | 0.92% / 1% / 1.17% |
Total employee social security: ~6.48% + income tax (IRPF)
| Contribution Type | Rate |
|---|---|
| Common contingencies | 4.7% |
| Unemployment — permanent | 1.55% |
| Unemployment — temporary | 1.6% |
| Training | 0.10% |
| MEI | 0.13% |
| Gross Income | Tax Rate |
|---|---|
| €0 – €12,450 | 19% |
| €12,451 – €20,200 | 24% |
| €20,201 – €35,200 | 30% |
| €35,201 – €60,000 | 37% |
| €60,001 – €300,000 | 45% |
| Over €300,000 | 47% |
Benefits in Spain
- Universal healthcare: Social security system covers sickness, disability, maternity, unemployment, and retirement
- Paid annual leave: 30 calendar days (22 working days) minimum
- Parental leave: 16 weeks maternity leave + 16 weeks paternity leave, both fully paid by Social Security
- Private health insurance
- Meal vouchers or canteen subsidy
- Transport allowance
- Additional pension or savings schemes
- Flexible working and remote work equipment
- Professional development budget
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 30 calendar days (22 working days) + up to 14 public holidays |
| Sick Leave | From day 4: 60% of base salary until day 20; 75% from day 21 onward |
| Maternity Leave | 16 weeks (extendable for multiple births), fully paid by Social Security |
| Paternity Leave | 16 weeks, fully paid by Social Security |
Employment conditions
Written Contracts
All employment contracts must be in writing and include job role, salary, working hours, benefits, and termination conditions. The applicable collective bargaining agreement (CBA) must also be applied.
Health and Safety
Employers must conduct mandatory risk assessments, provide safety training, and arrange health surveillance where the role requires.
Employee Rights & Protections
Spanish workers are entitled to: trade union membership and strike rights, whistleblower protection, equal treatment and anti-discrimination, safe and healthy working conditions, GDPR data protection, unfair dismissal protection, and pay transparency.
Payments
End of employment in Spain
Termination requires valid cause or mutual agreement and must be provided in writing. A 15-day notice period is typical. Final payments must include outstanding salary, unused holiday, and applicable severance.
Unfair dismissal: Compensation of 33 days' pay per year of service (capped at 24 months), or reinstatement at the employee's option.
Null dismissal (discriminatory or rights-violating): Immediate reinstatement with full back pay.
Frequently asked questions
Three compliant options exist: (1) establish a Spanish SL for direct employment — best for long-term, multi-hire presence; (2) register an existing EU entity as a Spanish employer — faster for companies already operating in Europe; (3) engage genuine independent contractors (autónomos) — only for truly autonomous, multi-client work. Standard EOR is not legally viable in Spain.