Country file

What it costs an employer to hire in Spain

This figure is the statutory employer cost for Spain only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

Model assumptions: General Regime annual estimate with twelve equal monthly remuneration bases, including proration of extra pay. Ordinary and solidarity thresholds are annualized from monthly limits. The two equal extra payments are a modeling assumption: use the agreement amount and actual payroll schedule where different. Activity-specific accident insurance is excluded.

A mid salary of €60,000

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Contributions on the statutory extra pay are included: the extra months are part of the contribution base on this page. source statutory checked 2026-09-06

Published EOR fee on top of this employer cost

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The whole budget for one hire in Spain, the fee and this employer cost side by side: EOR fee plus employer cost in Spain.

A senior salary of €120,000

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Contributions on the statutory extra pay are included: the extra months are part of the contribution base on this page. source statutory checked 2026-09-06

Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for Spain is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

30 calendar days minimum under Article 38 of the Workers' Statute, and 14 paid public holidays, of which at most 9 are national and the rest regional or local.

Two extraordinary payments a year are required by Article 31; the collective agreement sets their amounts and can permit proration. The model uses two equal monthly base payments as an assumption, not a universal statutory amount.

Unfair dismissal is 33 days' salary per year of service, capped at 24 months' pay for service after February 2012. Fair or objective dismissal is 20 days per year, capped at 12 months.

A statutory extra month is pay, not a bonus, and a quoted annual salary can already contain it. Which reading the law uses, country by country, is set out here; the calculator asks which one you have before it adds anything.

What the percentage hides

The ordinary maximum contribution base is EUR 5,101.20 per month in 2026. Above it, employer solidarity contributions continue at 0.96%, 1.04% and 1.22% across the excess-pay bands; employer contributions do not all stop at the ordinary ceiling.

Work accident and occupational illness contributions are also employer-paid but are set per activity risk tariff, roughly 0.90% to 7.15%, so they are excluded from the totals.

The 15-day notice requirement applies to objective dismissal, not to disciplinary dismissal.

Items requiring payroll or quote confirmation, not established by any figure above: the work-accident contribution rate, which depends on the activity risk tariff.

Two recorded changes to the data on this page are listed with the old value, the date and the reason in what changed.

Using an employer of record in Spain

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.