Salaries in Spain: how to calculate gross, net and 14 payments

What is gross and net in Spanish wages

Salario bruto is the sum up to any retention. Salario net (líquido a percibir) is what comes to the map after the contributions to Seguridad Social and the withholding of income tax IRPF. The law requires that a bill be issued to an employee (recibo de salarios, nómina), where various payments and retentions are clearly separated. [1].

The employee pays the taxes and contributions: the clause in the contract that places them on the employer is invalid [1]In practice, the employer considers them, keeps them from gross and transfers them to Hacienda and Seguridad Social, so in vacancies and contracts the words "brututo" and "neto" must be sought, and the number of payments per year is as substantial as the amount itself.

Wages in Spain: 12 or 14 payments

Under Estatututo de los Trabajadores, an employee is entitled to two additional benefits per year: one for Christmas and one for a month, which will determine convenio colictivo or an agreement with the employees ’ representatives. [1]There are two ways to call it the same.

The calculation is 30,000 / 12 = 2,500 / 30,000 / 14 = 2,142.86 The annual amount is the same, the difference is the same. The monthly salary of 14 payments is always lower, so compare the annual amounts.

Minimum wage (SMI) in 2026: 1,221 a month for 14 payments, 17,094 a year, which is the lower limit by law and is indicated in gross terms [6]If you are given a monthly number, ask how much it is calculated, and you will find the same mechanic 12 or 14 payments in the income calculation for the digital nomad's visa: DNV income in 2026.

Which is deducted from gross:

Contributions are considered to be from the base of contributions (base de cotización), which includes salary, allowances and a proportional portion of the supplementary payments, i.e. an annual amount divided by 12 per cent. [2]. The base is limited: in 2026, a maximum of 5,101.20 euros per month for all groups, the minimum depends on the group, for group 1 it is 1,989.30 euros, for group 7 1,424.40 euros [2].

For an indefinite contract, the employer pays 4.70 + 0.15 + 1.55 + 0.15 = 6.50% for an emergency 6.55% separately: 23.60% for general risks, 0.75% for MAI, 5.50% for indefinite employment (6.70% for an emergency), 0.20% for Fogas and 0.60% for occupational discrimination, plus the accident rate, which depends on the type of activity. [2]These contributions don't reduce your salary, but they increase the cost of the company's employee, and the rates change every year: take the relevant ones from the order of the year.

As the employer considers the retention of IRPF

IRPF is a personal income tax, a retention of wages, an advance on the tax that is finally considered in the declaration, and the employer determines it by the algorithm of article 82 Reglamento del IRPF. [3]:

1. Determines the basis: the annual amount of all payments for the year you will normally receive minus deductions from Article 83, including your contributions to the Seguridad Social [3].
2. Sets the minimum for personal circumstances and family: it determines how much income is not paid [3].
3. Applys the tax scale and receives the year-end deduction [3].
4. Shares the retention amount by the amount of all payments and receives a percentage rate with two digits [3].
5. Applys the rate to each payment and adjusts it within a year if the terms change [3].

The scale includes the State and the regional part, which the region itself approves. [4]So the same salary in different regions can be applied to different kinds of retention. We do not specify a specific scale here: check it against the Agencia Tributaria site. If the base does not exceed the minimum for personal and family circumstances, the rate is zero; for contracts in the short term, a minimum rate is set for contracts in the short term. [3].

To be taken into account by your employer, you hand over the form of the model 145 to your family before 1 January or before the start of the work, and if you change, you give it new information. [3][5]If no data are available, the employer will consider the rate without taking into account your personal and family circumstances. [3].

The tax residence determines whether you pay IRPF or non-resident tax: Resident and non-resident taxes and What is IRPF?The special treatment of displaced workers is described in the article modelo 149.

Gross and net calculation on a formal example

The numbers below are imputed, they show order, not your salary. The contract is indefinite, Regimen General, a year gross 30,000 me. The IRPF retention rate we mark with the letter R because it is defined by your sheet.

The base of 2,500 I enter the acceptable corridor, so there are no restrictions. The annual contributions are not dependent on the number of payments, only the schedule changes. The R rate for your case is not set because they have not found a formal table that can be transferred to any employee. Take R from your nómina or ask the employer to show the calculation.

How to Check Nómina

1. Find the accrual lines: salary, allowances, additional payments and predictable additional payments if they are in 12 instalments.
2. Check the contribution base with the annual gross divided by 12.
3. Check the retention rates with the year order: 4.70%, 0.15%, 1.55% or 1.60%, 0.10% [2].
4. Find the IRPF and compare it to the previous sheet: it can change when adjusted.
5. Check net against the amount on the map.
6. Keep the sheets: they are for bank, rent and migration procedures.

Typical Errors

• Compare vacancies by monthly amount without specifying gross, net and number of payments.
• To expect that IRPF retention is the same for all: it depends on the family, the treaty and the region [3][4].
• To count only 4.70% of gross contributions: to be added MAI, unemployment and pro-phobia [2].
• Not to give the employer a modelo 145 and then wonder about the rate. [5].
• Not to mention that employer's contributions are paid in excess of gross and are not visible on your sheet, but are included in the employee's value for the company [2].
• To count net of 14 payments as 12, the monthly amount in such a case is overstated.

When Individual Review Is Needed

If you have multiple employers, you need to have a pay in kind, bonuses, options, special tax treatment, part-time employment or salary paid by a foreign employer, the tax portion is run by a gestor, a working lawyer, the calculation for your case depends on the documents and the tax residence.

What can we help you with?

The NEXO team in Barcelona will help us understand the terms of the contract and read nómina with the hestor: check the base, the bets and your data in the module 145. Consultation; treaty material: Employment contract in Spain; vacancy search: Work in Barcelona for Russian-speaking; service: Work in SpainIII. Steps on working grounds are described in WorksheetA general overview of accommodation options is on the page Residence permit in Barcelona.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.