End-to-end guided workflow for Spanish employers to process monthly nóminas, compute IRPF retención using the AEAT ALGORITMO_2026, file social security cotizaciones via Sistema RED (RLC/RNT), and remit withholding tax via Modelo 111 with the annual summary on Modelo 190.
Gather all employer and employee data needed before running any payroll calculation. This includes the employer's Código de Cuenta de Cotización (CCC), CNAE sector, and AT/EP mutual, plus each employee's NIF/NIE, número de afiliación SS, grupo de cotización, contract type (indefinido vs temporal), and personal/family situation for the IRPF algorithm. Verify SMI compliance and confirm the pay structure (12 vs 14 payments).
Calculate the base de cotización for each employee (capping at EUR 5,101.20/month for 2026 and applying group minimums), applying the solidarity surcharge for earnings above the maximum. Run the AEAT ALGORITMO_2026 to determine each employee's personalised IRPF withholding percentage. Verify that SMI-level employees (≤ EUR 17,094/year gross) produce a 0% IRPF rate. Apply the correct employee SS rates (6.50% indefinido / 6.55% temporal, including MEI at 0.15%).
Produce the official nómina for each employee in compliance with Orden ESS/2098/2014. The payslip must itemise all devengos (salario base, complementos, pagas extraordinarias, dietas) and all deducciones (IRPF retención, contingencias comunes 4.70%, desempleo 1.55%/1.60%, formación profesional 0.10%, MEI 0.15%). Confirm net pay (líquido a percibir) and transfer salaries before or on the contractual payment date.
Submit the monthly cotizaciones to TGSS via the Sistema RED electronic channel using Siltra software. Generate the RLC (Recibo de Liquidación de Cotizaciones) and RNT (Relación Nominal de Trabajadores, formerly TC2) for each employee. The filing and payment must be completed by the last calendar day of the month following the payroll month. Reconcile the RLC totals against the nómina summary.
Remit the IRPF withheld from all employee salaries to AEAT. Large employers (≥ 6 employees or monthly filers by election) file Modelo 111 monthly by the 20th of the following month. Small employers may file quarterly (20 April, 20 July, 20 October, 20 January). The model must aggregate all withholdings from rendimientos del trabajo for the period.
At year-end (deadline 31 January), file Modelo 190 with AEAT summarising all IRPF withholdings made during the calendar year, broken down by employee with NIF and amounts. Simultaneously issue each employee their Certificado de retenciones e ingresos a cuenta before 31 January, which they will use to file their own Declaración de la Renta (April–June Campaña). Reconcile Modelo 190 totals against the sum of all monthly/quarterly Modelo 111 filings.
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spain-payroll
Use this skill whenever asked about Spanish payroll processing for employees. Trigger on p
es-social-contributions
Use this skill whenever asked about Spanish self-employed social contributions (cuota de a