Spain · Payroll

Use this Guide whenever asked about Spanish payroll for an employee. Trigger on phrases like "Spanish payroll", "nomina Espana", "IRPF retencion", "retenciones nomina", "tipo de retencion", "Seguridad Social cotizacion", "contingencias comunes", "base de cotizacion", "grupo de cotizacion", "Salario Minimo Interprofesional", "SMI", "paga extra", "pagas extraordinarias", "finiquito", "indemnizacion por despido", "despido improcedente", "incapacidad temporal", "baja medica", "permiso por nacimiento", "recibo de salarios", "Agencia Tributaria retencion", "modelo 111", "modelo 190", "certificado de retenciones", "Sistema RED", "Siltra", "TC1 TC2", "RLC RNT", "MEI cotizacion", "cuota solidaridad", "horas extraordinarias cotizacion", "bruto neto Espana", "coste empresa", "FOGASA", or any question about computing employee pay, income tax withholding, or social security contributions in Spain. Also trigger when classifying bank statement lines that show salary credits, extra payments, final settlements, severance, Social Security contribution debits or withholding remittances to the tax authority. Covers the payslip and the parts the law makes compulsory, the order of operations from gross to net, the personalised withholding percentage and the scale, minimums, floors, caps and no withholding thresholds that build it, the general regime contribution bases and the eleven contribution group table with its monthly and daily minimums, the employer and employee share of every rate the yearly order sets and why this Guide prints no combined rate, the solidarity contribution, the intergenerational equity mechanism, the additional contribution on overtime, the minimum wage, extra payments, annual leave, sick pay, birth leave, severance and the wage guarantee fund, the final settlement, and filing through the Social Security transmission system and the tax authority. This Guide gives statutory floors only, so a collective agreement can raise almost every amount in it, and it does not cover the foral territories, which run their own withholding. Self employed contributions are in es-social-contributions, self employed income tax in es-income-tax, being self employed in Spain in es-autonomous-worker, the withholding return itself in es-modelo-111, value added tax in es-vat-return, and personal deductions in es-irpf-deductions. Read this Guide before processing any Spanish employee payroll.

Use this skill for Spanish social security contributions in tax year 2026, with a dated note on the 2025 year being regularised now. It covers the self-employed regime (RETA, cuota de autonomos): the reduced and general tables of bases by monthly net income (tramos), how computable net income and the generic expenses deduction are worked out, each RETA rate including the intergenerational equity contribution (MEI), the reduced starting fee (tarifa plana) and the fact that no law sets its amount for this year, the family collaborator bonus, the floor for company directors and working partners, base-change windows, late or mid-month registration, the annual regularisation against actual income, pluriactividad refunds, Ceuta and Melilla, cessation and sick-leave benefits, and how the regularisation goes into the income tax return. It also covers the general regime for employers and employees: contingencias comunes, desempleo, FOGASA, formacion profesional and MEI shares, minimum and maximum bases by group, the solidarity contribution on pay above the maximum base, filing through the Sistema RED and direct settlement, payment deadlines and late-payment surcharges. Trigger on cuota autonomos, RETA, tarifa plana, regularizacion de cuotas, pluriactividad, autonomo societario, familiar colaborador, base de cotizacion, tipos de cotizacion, cuota de solidaridad, mecanismo de equidad intergeneracional, Sistema RED, SILTRA, recargo, or TGSS debits on a bank statement. Income tax is in es-income-tax, quarterly instalments in es-estimated-tax, VAT in es-vat-return, and self-employment as a whole in es-autonomous-worker.