Spain Payroll

---
name: spain-payroll
description: "Use this Guide to calculate ordinary common-territory Spanish employee payroll for 2026. It computes annual IRPF withholding inputs, the withholding-specific employment reduction, national personal and family minima, the reference scale, quota limits, rate truncation and mid-year recalculation. It reconciles taxable cash and in-kind pay with separate employee and employer social contributions, extra-pay proration, overtime and solidarity through the companion contribution Guide. Trigger phrases include nómina, bruto a neto, retención IRPF, Modelo 145, paga extraordinaria, regularización del tipo, payroll cost, Modelo 111 and Modelo 190. Obtain the contract, collective agreement, contribution classification, annual pay forecast, declared family circumstances and prior pay and withholding records. Foral, non-resident and elected impatriate payroll require their own applicable tax route."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/spain-payroll"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-10-28"
---

# Spain: employee payroll and withholding v1.5

Turn contractual pay into a payslip, contribution settlement and withholding working paper for 2026. This revision is sourced from the law; independent whole-pack review is pending and no accountant has signed it off. The payroll withholding calculation is separate from the worker's annual state-plus-regional IRPF return.

## Who this applies to

Use this Guide for ordinary employees whose employment income is subject to the **common-territory IRPF withholding rules**. Establish the applicable collective agreement, contract, actual contribution regime and tax administration first. An administrator's remuneration for holding office can use a fixed tax-withholding rate while their social-security classification follows different facts; do not force it into the ordinary employee calculation ([RIRPF art. 80](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a80); [LGSS arts. 136/305](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a305)).

Foral withholding, non-resident IRNR, the elected impatriate regime, sea/household/agricultural systems and specialist contract contribution methods require their own applicable rules. Spanish social contributions remain state-wide; use [es-social-contributions](es-social-contributions.md) for the contribution computation and RETA classification. Use [es-modelo-111](es-modelo-111.md) for aggregating and remitting withholding, and [es-income-tax](es-income-tax.md) for annual IRPF. That annual Guide now includes ordinary employees; payroll withholding does not settle their annual liability.

Before payroll, obtain the worker's declared circumstances under [RIRPF art. 88](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a88), normally Modelo 145, and employer/worker affiliation records. Do not invent family circumstances from a bank payment. If the worker does not communicate a circumstance, apply the regulation's declared/default position rather than assume a favourable allowance.

## Rates, bands and thresholds

### No-withholding limits and fixed/minimum rates

These are **2026 annual pay limits**, not annual return-filing limits. Apply [RIRPF art. 81](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a81) to the remuneration defined by art. 83.2.

| Declared family situation | No descendants | One | Two or more | Source |
|---|---:|---:|---:|---|
| 1: qualifying unmarried/widowed/divorced/separated single-parent family | Not applicable | 17,644 | 18,694 | [Art. 81.1, including single-parent entitlement test](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a81) |
| 2: married, not legally separated; spouse's non-exempt annual income ≤1,500 | 17,197 | 18,130 | 19,262 | [Art. 81.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a81) |
| 3: other situations, including undeclared situation | 15,876 | 16,342 | 16,867 | [Art. 81.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a81) |

Increase the relevant limit by **600** for qualifying Social Security/Clases Pasivas pensions and **1,200** for unemployment benefits. The exclusion does **not** override fixed rates or statutory minimum rates ([art. 81.2–3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a81)).

| Item | 2026 rule | Source |
|---|---|---|
| Contract/relationship shorter than a year; specified performing-arts special relationship | At least 2% | [RIRPF art. 86.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a86) |
| Other dependent special employment relationships | At least 15%; statutory prisoner/disability exceptions | [Art. 86.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a86) |
| Qualifying Ceuta/Melilla income | Ordinary/fixed rates reduced by 60%; relevant minimum floors 0.8% and 6% | [Arts. 80.2/86.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a80) |
| Directors/board office | 35%; 19% if payer's net turnover in last completed tax period before payment <100,000, annualised if period short | [Art. 80.1.3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a80) |
| Teaching courses/conferences and listed literary/artistic/scientific employment income | 15%; qualifying authors have a separate 7% test and written communication | [Art. 80.1.4](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a80) |
| Arrears attributable to prior years | 15%, unless another fixed art. 80.1.3/4 rate applies | [Art. 80.1.5](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a80) |
| Ordinary quota limit where annual remuneration ≤35,200 | 43% of positive excess over applicable art. 81 limit | [Art. 85.3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| Transitional financed main-home deduction | Reduce rate by two percentage points if annual remuneration <33,007.20 and notified qualifying entitlement; not below zero or applicable floor | [Art. 86](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a86) |
| Regularised rate maximum | 47%; 19% where all employment income meets the specified Ceuta/Melilla condition | [Art. 87.5](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a87) |

### Withholding scale

Define `T(x)` by the following **2026 withholding reference scale**. It is applied to the withholding base and separately to the personal/family minimum. It does not replace the state and regional scales on the annual return.

| Base slice | Marginal rate | Quota at lower boundary | Source |
|---|---:|---:|---|
| 0–12,450 | 19% | 0 | [RIRPF art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| >12,450–20,200 | 24% | 2,365.50 | [Art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| >20,200–35,200 | 30% | 4,225.50 | [Art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| >35,200–60,000 | 37% | 8,725.50 | [Art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| >60,000–300,000 | 45% | 17,901.50 | [Art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |
| >300,000 | 47% | 125,901.50 | [Art. 85.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85) |

### Deductions and personal/family minimum

| Item | Amount/condition used for withholding in 2026 | Source |
|---|---|---|
| Other employment expenses | 2,000; qualifying geographical mobility adds 2,000; active disability adds 3,500 or 7,750 under the statutory degree/assistance conditions | [LIRPF art. 19.2.f](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a19), [RIRPF art. 83.3.c](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83) |
| Employment reduction, R ≤14,852 | 7,302, capped at R | [RIRPF art. 83.3.d](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83) |
| 14,852 <R ≤17,673.52 | 7,302 −1.75 ×(R −14,852) | [Art. 83.3.d](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83) |
| 17,673.52 <R <19,747.50 | 2,364.34 −1.14 ×(R −17,673.52) | [Art. 83.3.d](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83) |
| R ≥19,747.50 | No art. 83.3.d reduction | [Art. 83.3.d](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83) |
| Taxpayer minimum | 5,550; add 1,150 if over 65 and another 1,400 if over 75 | [LIRPF art. 57](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a57) |
| Descendants, first/second/third/fourth and later | 2,400 /2,700 /4,000 /4,500; under-three supplement 2,800 | [Art. 58](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a58) |
| Ascendant | 1,150 if over 65 or disabled; further 1,400 if over 75 | [Art. 59](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a59) |
| Disability minimum for worker/qualifying relative | 3,000 at ≥33%, 9,000 at ≥65%; assistance supplement 3,000 under the statutory conditions | [Art. 60](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a60) |
| Qualifying relative's own annual income ceiling | 8,000, excluding exempt income; other age/cohabitation conditions apply | [Arts. 58–61](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a58) |

`R` for this reduction is remuneration after the **art. 83.3.a irregular-income reductions and art. 83.3.b employee contributions**, before the 2,000/other-expense item. Do not import the annual return's other-income condition into this withholding reduction. For withholding, [RIRPF art. 84](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a84) ignores LIRPF art. 61.2's relative-return condition and counts descendants by **half**, unless the worker alone has the whole entitlement. Establish the actual entitlement and applicable division for ascendants/disability as well.

A descendant must be under 25, or disabled at any age, and live with the worker or meet the statutory economic-dependence rule, with annual income excluding exempt income no greater than 8,000. Apply the judicial child-support exception rather than counting the same child twice. For adoption or qualifying fostering, the 2,800 supplement applies in the registration/qualifying-resolution year and the following two years regardless of the child's age. For an ascendant, apply the over-65-or-disability and 8,000-income conditions and require cohabitation for at least half the tax period, or half the elapsed period if the ascendant dies. These withholding calculations continue to ignore the relative's own-return condition under RIRPF art. 84. ([LIRPF arts.58–61](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a58); [RIRPF art.84](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a84)).

### Pay floors and contribution inputs

| Item | 2026 amount/rule | Official source |
|---|---|---|
| SMI | 1,221/month or 40.70/day; annual compensation/absorption floor 17,094, full legal working time | [RD 126/2026 arts. 1/3](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815#a1) |
| Fixed-term services to same employer ≤120 days | **57.82 per legal working day**, including proportional Sundays/holidays and two extras; minimum holiday compensation is separate when not taken during the contract | [RD 126/2026 art. 4.1](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815#a4) |
| External household work paid by the hour | **9.55/hour actually worked**, all remuneration concepts included, cash floor | [RD 126/2026 art. 4.2–3](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815#a4) |
| General contribution ceiling | 5,101.20/month, with group/daily minimums | [Order PJC/297/2026 arts. 2/3](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a2) |
| Employee ordinary CC / lower unemployment / training / MEI | 4.70% /1.55% /0.10% /0.15% on their respective bases | [Order arts. 4/16/33](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a3-5) |
| Employer ordinary CC / lower unemployment / FOGASA / training / MEI | 23.60% /5.50% /0.20% /0.60% /0.75%, plus actual AT/EP tariff and any solidarity | [Order arts. 4/16/17/33](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296) |

These SMI amounts apply from 1 January through 31 December 2026 and are prorated for shorter working time. Collective-agreement wages can be higher. The annual figure paid in twelve equal instalments gives a **derived** 1,424.50/month; the published group4–7 CC minimum is separately 1,424.40. Use the actual contribution line: the occupational floor follows SMI plus one-sixth, as set out in the contribution Guide. Receiving the SMI does not by itself establish zero withholding: test the actual art. 81 limits and full algorithm, keeping any annual-return credit separate.

## The base

### 1. Establish annual remuneration and taxable payment components

Under [RIRPF art. 83.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83), use cash plus valued in-kind remuneration expected from this payer for the calendar year. Include foreseeable variable pay, normally at least last year's variable amount unless an objectively lower figure is supported. Exclude the specified employer pension contributions and arrears attributable to prior years. In-kind remuneration enters this annual input at its [LIRPF art. 43](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a43) value **without** adding the payment on account. Sporadic daily manual workers have the article's daily-pay ×100 rule. New starters use expected pay for their actual remaining engagement, not an automatically invented full-year salary.

Keep separate salary, exempt reimbursements, social benefits, in-kind value and arrears. Tax exemptions under [LIRPF arts. 7/42](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a7) differ from social-security exclusions. Applying IRPF to every item in total devengado would incorrectly tax exempt items.

### 2. Compute the withholding base mechanically

Follow [RIRPF art. 83.3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83):

1. Subtract qualifying art. 18/transition irregular-income reductions and the employee contributions in art. 83.3.b. Retain the prior five-year reduction history and declared exceptions where relevant.
2. Calculate R for the employment reduction **before** other employment expenses. Apply the piecewise table above; cap the reduction at R. Other expenses under art. 19.2.f have the separate cap of remuneration less art. 83.3.a/b amounts. Do not deduct union dues, professional-college dues or legal defence as automatic payroll-rate inputs merely because they can affect the annual return.
3. Subtract the capped other expenses and employment reduction. Also subtract 600 for qualifying pension/Clases Pasivas status or more than two qualifying descendants, and 1,200 for unemployment benefits; the art. 83.3.e reductions are compatible.
4. Deduct a notified judicial compensatory pension to the spouse under art. 83.3.f. Floor the resulting withholding base B at zero.
5. Compute personal/family minimum M under the national amounts and withholding-specific entitlement rules. A regional annual-return minimum does not replace this reference minimum ([art. 84](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a84)).

### 3. Calculate the quota and rate

For the ordinary case, `Q = max(T(B) −T(M), 0)`. If judicial child-support annuities A apply **without entitlement to those children's minimum**, and A <B, use `Q = max(T(A) +T(B −A) −T(M +1,980), 0)` instead. When annual remuneration G ≤35,200, limit Q to `0.43 ×max(G −applicable_art81_limit, 0)` ([RIRPF art. 85](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a85)).

Apply the no-withholding exclusion unless a fixed/minimum rate overrides it. For ordinary positive G, calculate `rate = 100 ×Q/G`; if B −M ≤0, the ordinary rate is zero. Apply qualifying territorial reduction and the notified two-point transitional mortgage reduction, without going below zero, then the statutory contract floor. For G=0 there is no ordinary cash withholding to compute; do not divide by zero. Use fixed-rate income's own rule instead of this annual calculation ([arts. 80–86](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a86)).

The official 2026 calculation specification **truncates the percentage to two decimal places**, rather than rounding it up. Its final monetary rounding treats half a cent upwards. Retain precision until the designated rounding/truncation step. AEAT publishes separate specifications for **1 January–9 September** and **from 10 September 2026**; choose the dated version and preserve its input/output record. These implementation details are checked against the [AEAT 2026 specification](https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/Algoritmo%20Retenciones-2026_10sept.pdf), alongside the statutory procedure.

For the **from-10-September-2026 specification**, carry full precision except at its named calls. Apply `REDONDEAR1`, rounding to cents with **0.005 upwards**, at these specific points before using the result downstream:

- Round the calculated employment reduction **RED20 before** subtracting it to form reduced net income and the withholding base.
- After completing each relevant population loop, round the general descendant subtotal **MINDESG**, under-three/adoption subtotal **MINDES3**, ascendant age subtotals **65AS/75AS**, relative-disability subtotals **DISDES/DISAS**, and relative-assistance subtotals **ASISDES/ASISAS**. Round each completed subtotal before combining the minima; do not round every person's apportioned share before summing unless a separately specified call requires it.
- Truncate the mortgage-reduction amount **MINOPAGO to two decimal places before** subtracting it from the withholding quota. Truncate ordinary **TIPO** to two decimal percentage places before applying the subsequent statutory floors, then round annual **IMPORTE** to cents.
- In regularisation, truncate **MINOPAGO** and **TIPOREG** at the specification's corresponding calls, round annual **IMPORTE**, and truncate **TIPOREG again** where the article 87.5 safeguards recalculate it. These are specific calls; they do not authorise cent-rounding every intermediate quota or base.

Source: the linked AEAT dated specification, calculation notes and its RED20, family-minimum, TIPO/IMPORTE and regularisation sections. Use the separately dated specification for the earlier 2026 period rather than assuming this instruction itself establishes every earlier version's implementation.

Arithmetic control with validated declared inputs: G EUR 21,008.84; qualifying article 83.3(b) contributions EUR 2,194.78; ordinary other expenses EUR 2,000; situation 3, no children, minimum EUR 5,550; no irregular reduction, mortgage, territorial reduction, pension/unemployment adjustment or fixed-rate override. R is EUR 18,814.06. The unrounded reduction is `2,364.34 - 1.14 × (18,814.06 - 17,673.52) = 1,064.1244`, so **RED20 becomes EUR 1,064.12**. Base is EUR 15,749.94 and the scale-minus-minimum quota is EUR 2,102.9856. The 43% cap is EUR 2,207.1212 and does not bind. The raw rate is approximately 10.01000436%, truncated to **10.01%**; carrying unrounded RED20 into the base instead gives approximately 10.00999933%, incorrectly truncated to 10.00%. The contribution amount is a stipulated qualifying input, not an amount derived here from a particular employment history. This is a specification boundary calculation, not a run of AEAT's filing program.

### 4. Recalculate when facts change

[RIRPF art. 87](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a87) covers pay/expense changes, contract continuation or re-engagement in the year, new pension, relevant family/disability/mobility changes, judicial payments, spouse-income change, residence and mortgage changes. Recompute the annual quota using the **new annual forecast**, subtract withholding/payment on account already applied, and divide the remaining quota by the year's **remaining remuneration**, multiplying by 100. If negative, use zero; do not refund earlier withholding through this routine recalculation. Apply applicable floors and the 47%/territorial cap.

If mortgage reduction was used, art. 87.3.b requires the specified counterfactual prior-withholding treatment before the renewed reduction. If IRNR residence changes or territorial treatment changes mid-year, use the article's credit/period allocation rather than treating every earlier payment as taxed under the new status. Art. 87.5 also prevents an increase where only base-minus-minimum decreases and limits the increase attributable to an exclusive increase of that amount. Retain old/new B, M, rate and annual quota to test these constraints.

Apply pay changes from their occurrence; apply employee-notified changes with the article's minimum five-day lead before payroll preparation. The payer can elect the permitted April/July/October regularisation schedule for preceding-quarter changes. A worker can request a higher rate under [art. 88.5](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a88); do not lower the legal calculation merely because the worker prefers it.

### 5. Complete gross-to-net and employer cost

Use [es-social-contributions](es-social-contributions.md) to compute separate CC and AT/EP bases, extra-pay proration, contributions, overtime and solidarity. In the simple indefinite-contract case with the same uncapped base for every employee component, the **derived** employee sum is 6.50%. Exceptions, different bases or solidarity require the individual components. Summing verified components is valid arithmetic; label an aggregate as derived and state its assumptions.

Apply the withholding rate to **taxable cash remuneration** paid, with a separate payment on account for in-kind employment remuneration under [RIRPF art. 102](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a102). In the annual tax certificate, [LIRPF art. 43.2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a43) adds employer-borne payment on account to in-kind value unless charged to the worker. Do not add that employer-borne tax to the cash salary or include it twice in the annual rate forecast.

`cash_net = cash_pay + exempt_cash_reimbursements −employee_SS −cash_IRPF −employee_charged_in_kind_payment_on_account −lawful_cash_deductions`. If starting from a total-accrual payslip that includes in-kind value, remove that value once in reaching cash net. `employer_cost = gross_remuneration + employer_SS + employer_borne_payment_on_account + other_actual_employer_costs`, keeping reimbursed disbursements and contributions payable separate in the ledger. Neither formula makes a tax-exempt item automatically exempt from contributions.

Deduct the employee contribution when remuneration is paid. If the employer fails to deduct it at that time, LGSS art. 142.2 bars recovering it from the employee later and requires the employer to pay the entire contribution at its own expense. ([LGSS art.142.2](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a142)).

### Employment rules feeding payroll

- **Extra pay and wage in kind.** [ET arts. 26/31](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a31) provide two annual extra payments, one at Christmas and the other at the collectively agreed or employer/worker-representative agreed time; the collective agreement sets amount and permits twelve-month proration. For contributions, extra pay is prorated whether or not paid monthly. Pay in kind cannot exceed 30% of salary or reduce the full cash SMI.
- **Working time and overtime.** [ET arts. 34/35](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a34) set an ordinary average maximum of 40 effective hours/week annually, 12-hour interday rest and at most **nine ordinary effective hours/day**, unless the collective agreement or employer/representatives agree another distribution while respecting rest. A continuous day **over six hours** requires at least **15 minutes** break; it counts as effective work only when agreed by collective agreement or contract. Under-eighteens have the separate eight-hour daily maximum and 30-minute break after more than 4.5 continuous hours. ET art. 37.2 provides at most **14 paid, non-recoverable public holidays**, including two local ones. Overtime pay cannot be below ordinary-hour value; absent agreement use paid rest within four months. The 80-hour annual limit is proportionately reduced for shorter annual working time and excludes the statutory emergency/rest-compensated hours. Use the applicable agreement rather than invent overtime/night premiums.
- **Leave and benefits.** [ET art. 38](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a38) requires at least 30 calendar days' paid annual leave. Current [art. 48.4–5](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a48) gives 19 weeks' birth/adoption-related suspension, 32 for the specified sole-parent situation, with its compulsory/deferred portions. For premature birth with low weight or another clinical condition requiring neonatal hospitalisation for **more than seven days** immediately after birth, extend suspension by the hospitalisation days, capped at **thirteen additional weeks**. In the stated premature-birth/post-birth hospitalisation cases, the biological mother or other parent can request commencement from discharge; this excludes the biological mother's **six compulsory post-birth weeks**. Obtain the event/award dates and transition rule for a historical event; do not make all weeks employer-paid wages.
- **Ending employment.** The [ET art. 49.2](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a49) settlement includes outstanding pay, accrued extra pay and unused holiday as applicable. Unused holiday paid on termination has the complementary contribution treatment in [LGSS art. 147.1](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a147). Objective termination and unfair-dismissal formulas are respectively 20 days/year capped at 12 monthly payments and 33 days/year capped at 24, subject to the actual legal route and legacy service transitions ([ET arts. 53/56](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a53)). Fixed-term expiry under art. 49.1.c normally gives **12 days of salary/year**, prorated for shorter service, excluding training and substitution contracts and subject to specific legislation. Employer death, retirement or incapacity under art. 49.1.g gives **one month of salary**, without displacing business succession under art. 44; extinction of a legal entity uses art. 51 instead. Objective termination under art. 53.1.c requires **15 days notice**; during notice the worker has six paid hours/week to seek work. Establish legal cause, service dates and the applicable daily salary before calculating; do not equate every settlement with exempt severance. [LIRPF art. 7.e](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a7) sets the tax exemption conditions and 180,000 ceiling.

### Employee benefits: separate the award, payer and payroll advance

First establish insured status, qualifying contributions, medically certified event and benefit award. Common illness normally needs **180 contribution days in the preceding five years**; non-work/work accidents and occupational disease do not require a prior contribution period. Birth/care entitlement has the age-specific tests in LGSS art. 178. A collective-agreement wage top-up is separate from the statutory benefit; an employer's delegated payment does not make the employer bear the benefit cost ([LGSS arts. 165/172/178](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a172)).

| Event and applicable process | Benefit and payer boundary | Official source |
|---|---|---|
| Ordinary common illness/non-work accident | **60% BR days 4–20**, **75% from day 21**; no ordinary statutory benefit days 1–3. Employer bears days 4–15, INSS/mutua from day 16, ordinarily through delegated payroll payment | [LGSS art. 173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724&p=20241221&tn=1#a173), [Social Security amounts](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es) |
| Work accident/occupational disease | **75% BR from the day after leave**; employer pays full salary for leave day, benefit borne by occupational-cover entity thereafter | [LGSS art. 173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a173), [Social Security](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es) |
| Secondary incapacitating menstruation, benefit days before 1 December 2026 | **60% BR days 1–20**, **75% thereafter**, entity/mutua bears from day 1 | [Operative arts. 171/173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724&p=20241221&tn=1#a173), [Social Security](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es) |
| Pregnancy interruption or 39th-week leave, benefit days before 1 December 2026 | Employer salary on day 1; entity/mutua benefit **60% BR days 2–20**, **75% thereafter**; pregnancy route ends at childbirth unless the existing risk-benefit rule applies | [Operative art. 173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724&p=20241221&tn=1#a173), [Social Security](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es) |
| Organ/tissue donation, benefit days before 1 December 2026 | **100% common-contingency BR**, entity/mutua bears from day 1 | [Operative arts. 171/173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724&p=20241221&tn=1#a171) |
| Birth/adoption/qualifying placement care | **100% BR** for the recognised suspension period, paid by INSS/ISM rather than ordinary employer salary | [LGSS arts. 177–180](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a179) |

**Birth/care eligibility and nursing-infant care.** Art. 178 requires registration or equivalent status at the start of each rest period. Its contribution tests are: under 21, no minimum; ages 21–25, **90 days in seven years or 180 lifetime**; age 26 and over, **180 days in seven years or 360 lifetime**, with the article's event/start-date rules. Shared nursing-infant care under arts. 183–185 requires both working parents/qualifying carers to reduce daily hours by **half an hour**, with the same duration and arrangement, from the infant's age **nine to twelve months**, evidenced by employer certificates. Only one receives the benefit when both qualify; public officials follow their separate route. The benefit is **100% of common-IT BR multiplied by the actual work-time reduction fraction**, ending at twelve months. It is not full-pay replacement for all remaining hours ([LGSS arts. 178/183–185](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a185)).

The IT subsidy's ordinary maximum under art. 174 is **545 calendar days from medical leave**, counting relapses in the same process, subject to the article's earlier termination and subsequent permanent-incapacity assessment/effects rules. Do not promise 545 days irrespective of an earlier medical discharge ([art. 174](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a174)).

**BR before December, ordinary full-time IT.** Common-contingency daily BR is the previous month's CC contribution base divided by contribution days: 30 for monthly pay, actual 28/29/30/31 for daily pay. For entry during the leave month use that month's base and actually contributed days; a partial preceding month also uses actual contributed days. Occupational BR adds the previous-month occupational base **excluding overtime**, divided by its days, to the preceding calendar year's overtime contribution amount divided by 365; for shorter service use the authority's actual registered-day denominator excluding the leave month ([Social Security BR guidance](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es)).

**Changes with effects from 1 December 2026.** RDL 31/2026 arts. 1.4/1.6, DT 1 and DF 4 amend LGSS arts. 171/173. For ordinary full-time common IT use the CC base of the month **immediately before the month preceding the event**, divided by its contribution days (30 for a complete monthly-paid month). Occupational BR uses that same reference month's occupational base without overtime plus overtime in the year before the month preceding the event divided by 365. If entry was in the preceding month use that month's base/days; if in the event month use base from entry through the day before medical leave divided by those days. For special common-IT processes beginning from 1 December 2026, the employer pays full salary on the leave day and the common-IT entity/mutua bears the subsidy from the next day. The listed situations are secondary incapacitating menstruation, pregnancy interruption, gestation from the first day of week39, organ/tissue donation, the specified coded secondary menopausal disorder, and the specified injuries from gender violence with the statutory medical/documentary proof. Donation pays100% BR from day2. For the other listed special situations, apply the common-IT-equivalent amount:60% BR for days2–20 and75% from day21. No prior contribution minimum applies to art169.1.a situations1/3/4/5; the39th-week route uses the age-specific art178 contribution test. Apply the still-operative childbirth/risk-benefit termination rule in art173.2. DT1 uses the decree's **21 October 2026 entry date** as the special-process start gate; DF4.2 separately gives these amendments effects from **1 December 2026**. Do not replace the DT1 gate with 1 December or exclude every earlier continuing process. For a special process begun **21 October–30 November** and continuing into December, the selected texts do not expressly settle the operational recalculation of an existing award across that effects date. Retain the award, start date and daily payments and obtain the INSS/mutua application before changing that award; this Guide supplies neither an automatic retroactive payment nor a blanket exclusion for that cohort. A special process begun before 21 October falls outside DT1's stated cohort. The 60%/75% day mapping applies the common-IT amount expressly incorporated by amended art.171 to amended art.173’s special payment start; it is a statutory application, not a separately published new percentage table. ([RDL31/2026 art.1.3–1.6/DT1/DF4](https://www.boe.es/buscar/act.php?id=BOE-A-2026-21872); [Social Security amount schedule](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es)).

**Birth BR and part-time methods.** Ordinary birth/care BR throughout 2026 uses the CC base of the month **immediately before the month preceding the event**, divided by its contribution days, with divisor 30 for a complete monthly-paid month. If joining in the prior month use that prior month's base; if joining in the event month use that month's base. Reconcile any provisional INSS award with its later final base. For part-time birth/care, divide the sum of company contribution bases in the **12 calendar months before the month preceding the event by 365**; for shorter history divide by the actual calendar days to which those bases relate, applying art. 179.2's recent-starter exceptions. For part-time/fixed-discontinuous IT, sum bases since the last registration/call-up, at most **three months before the month preceding the event**, and divide by calendar days in that period. Pay the recognised benefit for **all calendar days**, not only scheduled working days ([LGSS arts. 179/248](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a248)).

**Retirement-age contribution exception.** Under LGSS art. 152, reaching the person's applicable ordinary pension age can exempt CC other than IT and unemployment/FOGASA/training, with the public-administration exclusion. The retained common-IT rate in 2026 is **1.55%: employer 1.30%, worker 0.25%**; do not apply the general CC rate or call every contribution zero ([LGSS art. 152](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a152); [order art. 32.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a3-4)).

### FOGASA: protected debt and published limits

Employer insolvency/insolvency proceedings and the required wage/debt recognition are gateways, not a general employer-funded severance allowance. ET art. 33 caps protected wages at **120 days** and indemnities at **one annual salary**, except the art. 41.3 **nine-month** cap. Its daily base is capped at double SMI including extra-pay proration. For art. 50/56 claims, FOGASA's own indemnity uses **30 days/year**, distinct from the employer's legal liability. The official 2026 FAQ publishes **94.78/day**, **11,373.60 maximum wages** and **34,594.70 maximum indemnity**. These reproduce the authority's published module: 94.78 ×120 and ×365, respectively. Their derivation from 2026 SMI 40.70 and extra-pay proration is not reconciled here; do not silently substitute a recalculated module. Verify the cause-of-action year and recognised claim ([ET art. 33](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a33); [FOGASA official FAQ](https://www.mites.gob.es/fogasa/faqs.html?q=%2F)).

For part-time, concurrent-employment and suspension periods, apply the dedicated contribution-base methods in [es-social-contributions](es-social-contributions.md#the-base), then use those actual employee contributions in the annual rate forecast. Detailed severance transitions and special contribution systems require their specific verified facts. Apply the benefit methods above to an actual award; do not treat a statutory percentage as proof of entitlement.

**FOGASA arithmetic provenance.** The official 2026 daily module is 94.78. A matching derived reconstruction is `round(2 × (40.70 + 2 × 1,221 / 365),2) = 94.78`: published daily SMI plus two monthly extras allocated over365 days, doubled, then rounded before applying the statutory day cap. Multiplication gives 11,373.60 for120 days and 34,594.70 for365 days. The official FAQ directly publishes those monetary limits; it does not print this exact denominator formula. Do not describe the reconstruction as an agency-published formula or replace the directly sourced daily module with an unrounded amount. ([FOGASA FAQ](https://www.mites.gob.es/fogasa/faqs.html?q=%2F); [SMI arts.1/4](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815#a4); [ET arts.31/33](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a33)).

## Deadlines and filing

| Obligation | Timing/record | Source |
|---|---|---|
| Pay and payslip | Contractual/agreed date; ordinary periodic remuneration interval no longer than a month | [ET art. 29](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a29) |
| Payslip model | Monthly receipt with accruals, deductions, contribution bases and employer contribution detail; approved model or lawful alternative | [1994 payslip order art. 1/annex](https://www.boe.es/buscar/act.php?id=BOE-A-1995-912#a1) |
| Payslip archive | Minimum five years with contribution records | [Payslip order art. 3](https://www.boe.es/buscar/act.php?id=BOE-A-1995-912#a3) |
| Social contributions | Employer contribution period paid in following month; reconcile RED settlement/RLC/RNT | [RD 1415 art. 56](https://www.boe.es/buscar/act.php?id=BOE-A-2004-11836#a56) |
| Modelo 111 | First twenty calendar days of April/July/October/January for previous quarter, or monthly where statutory conditions apply | [RIRPF art. 108.1](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a108) |
| Modelo 190 and certificates | Annual electronic-summary January window under applicable form rules; certificate before IRPF return period opens | [Art. 108.2–3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a108) |

Monthly 111 filing does not follow headcount: art. 108 refers to the RIVA art. 71.3.1/2 circumstances and the specified public-administration budget test. Use the actual filing obligation and official calendar/direct-debit cut-off in [es-modelo-111](es-modelo-111.md). Paid income that legally produces zero withholding can require a negative return; a period with no subject payments does not require an empty negative 111. Reconcile paid/accrued payroll timing with withholding's payment trigger rather than copy the contribution month without checking.

## Penalties and interest

For TGSS, use the [LGSS arts. 30–31](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a30) 10%/20%/35% payment-timing/data-duty rules and interest computation in [es-social-contributions](es-social-contributions.md). They are not the AEAT rules for Modelo 111.

For an unprompted late tax return with tax due, [LGT art. 27](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) generally uses 1% plus 1% for each complete month of delay up to twelve months, and 15% after twelve months with the specified subsequent interest; apply its notification, exception and reduction conditions. A failure to remit withholding can instead engage the conduct/amount-based [art. 191](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a191) penalty, not a universal flat 50%. Use the separate collection surcharges under [art. 28](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a28) only for the relevant enforcement stage. Documentary/annual-return failures require their own classification.

Late wages have the separate **10% salary-debt interest** rule in [ET art. 29.3](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a29). Do not confuse it with the contribution surcharge or tax interest. Keep principal, interest, penalty and surcharge distinct.

## Cross-border points

Determine tax residence, work location, payer status and the applicable withholding administration before selecting IRPF, IRNR or the impatriate route. A foreign employer or bank account does not alone remove Spanish obligations. A residence change can trigger regularisation and credit for the specified IRNR amounts under [RIRPF art. 87.3](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a87). Do not apply the ordinary resident scale to a documented special-regime/non-resident payment.

For qualifying Ceuta/Melilla income use the territorial rules above. [LIRPF DA 57](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-8) extends the specified treatment to La Palma for 2026 with its **10 September withholding commencement**, reflected in AEAT's second dated specification. The payer may use the statutory option to implement the recalculation in the first payment from the following month, October 2026. Do not amend January–9 September payroll merely because annual territorial relief covers the year; apply the required prospective recalculation to the remaining payments. A mid-year residence/work-location change requires the art. 87 period computation.

For posted or multi-state workers, determine applicable social-security legislation before Spanish deductions, using the gateway in [es-social-contributions](es-social-contributions.md). A tax treaty is not a contribution exemption. Foral withholding uses the [four territorial payroll methods and tables](es-foral-payroll.md); preserve common social contributions and select that separate tax computation.

## Two worked examples that recompute

### 1. Ordinary full-time salary: annual rate and monthly net pay

A hypothetical employee under 65 has declared situation 3, no descendants/disability, no pension/mortgage/territorial adjustment, an indefinite contract and annual taxable pay **30,000 in twelve equal payments**, including prorated extras. Ordinary contribution bases equal monthly pay; verified exclusive-office facts meet the statutory 1.50% AT/EP occupation tariff. Employee contributions are a derived 6.50%, annual **1,950**. R is 28,050, so no employment reduction; subtract 2,000 other expenses to get B=26,050. `T(B)=5,980.50`, `T(5,550)=1,054.50`, Q=4,926. The 43% limit does not bind. Rate **16.42%** gives monthly IRPF 410.50, employee SS 162.50 and cash net **1,927.00**. Employer contributions are 803.75, cost **3,303.75**. Sources: [RIRPF arts. 81–86](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a83), [2026 contribution order](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), [LGSS DA 61](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#da-37).

```oa-check
name: Spain 2026 annual withholding rate to monthly net payroll
inputs:
  annual_pay: 30000
  minimum: 5550
steps:
  monthly_pay: annual_pay / 12
  annual_employee_ss: annual_pay * (0.047 + 0.0155 + 0.001 + 0.0015)
  reduction_income: annual_pay - annual_employee_ss
  base: reduction_income - 2000
  base_tax: 4225.50 + (base - 20200) * 0.30
  minimum_tax: minimum * 0.19
  raw_quota: max(base_tax - minimum_tax, 0)
  quota_limit: max(annual_pay - 15876, 0) * 0.43
  quota: min(raw_quota, quota_limit)
  rate: floor(quota / annual_pay * 10000) / 100
  monthly_withholding: monthly_pay * rate / 100
  monthly_employee_ss: annual_employee_ss / 12
  net_pay: monthly_pay - monthly_employee_ss - monthly_withholding
  employer_ss: monthly_pay * (0.236 + 0.055 + 0.002 + 0.006 + 0.0075 + 0.015)
  employer_cost: monthly_pay + employer_ss
expected:
  reduction_income: 28050
  base: 26050
  base_tax: 5980.50
  raw_quota: 4926
  quota: 4926
  rate: 16.42
  monthly_withholding: 410.50
  monthly_employee_ss: 162.50
  net_pay: 1927
  employer_ss: 803.75
  employer_cost: 3303.75
```

### 2. Mid-year pay rise: remaining quota over remaining pay

The same worker has received **15,000** and had **2,463** withheld before a rise. The revised calendar-year total is **36,000**, leaving 21,000 to be paid in six equal months. Revised annual employee SS is 2,340; B=31,660; the ordinary quota is **6,609**. Because annual pay exceeds 35,200, the 43% quota limit does not apply. Remaining quota 4,146 over remaining remuneration 21,000 gives **19.74% after truncation**. With monthly pay 3,500, SS is 227.50, IRPF 690.90 and net **2,581.60**. Projected annual withholding becomes 6,608.40; the 0.60 difference from the untruncated quota comes from the two-decimal rate. Retain the art. 87.5 comparison and do not promise the annual return is settled ([RIRPF art. 87](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a87)).

```oa-check
name: Spain 2026 ordinary pay-rise rate regularisation
inputs:
  revised_annual_pay: 36000
  pay_already_received: 15000
  tax_already_withheld: 2463
steps:
  revised_employee_ss: revised_annual_pay * 0.065
  revised_base: revised_annual_pay - revised_employee_ss - 2000
  revised_quota: 4225.50 + (revised_base - 20200) * 0.30 - 5550 * 0.19
  remaining_pay: revised_annual_pay - pay_already_received
  remaining_quota: revised_quota - tax_already_withheld
  revised_rate: floor(max(remaining_quota, 0) / remaining_pay * 10000) / 100
  monthly_pay: remaining_pay / 6
  monthly_ss: monthly_pay * 0.065
  monthly_tax: monthly_pay * revised_rate / 100
  monthly_net: monthly_pay - monthly_ss - monthly_tax
  projected_annual_withholding: tax_already_withheld + monthly_tax * 6
expected:
  revised_employee_ss: 2340
  revised_base: 31660
  revised_quota: 6609
  remaining_pay: 21000
  remaining_quota: 4146
  revised_rate: 19.74
  monthly_tax: 690.90
  monthly_net: 2581.60
  projected_annual_withholding: 6608.40
```

## Ask the client first

1. What contract, dates, working time, collective agreement and contribution classification govern this worker?
2. What cash/in-kind/variable/extra pay, prior-year arrears and exempt reimbursements are expected for this calendar year?
3. What signed family, disability, mobility, judicial-payment, mortgage and residence declarations support the rate inputs?
4. What contribution group, actual CNAE/occupation, overtime and coverage records establish each employee/employer amount?
5. For a change, what pay and withholding have already occurred, what old B/M/rate applied, and when was the change communicated?
6. What tax administration, 111 filing obligation and accepted payroll/contribution/annual-summary records apply?

## Sources

| Official source | Scope read | Read on |
|---|---|---|
| [RD 439/2007, RIRPF](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820) | Arts. 80–88, 102/108: ordinary/fixed/minimum rates, base, family rules, quota, recalculation and payment/filing duties | 2026-10-26 |
| [Ley 35/2006, LIRPF](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) | Exemptions, employment expenses, in-kind valuation, national minima, judicial support and dated La Palma provision | 2026-10-26 |
| [AEAT 2026 withholding index](https://sede.agenciatributaria.gob.es/Sede/Retenciones.shtml), [January specification](https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/ALGORITMO_2026.pdf), [10 September specification](https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/Algoritmo%20Retenciones-2026_10sept.pdf) | Dated implementation versions and rate truncation/monetary rounding; checked against the statute | 2026-10-26 |
| [Orden PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), [LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724) | Contribution inputs, capped bases, occupation tariff, employer/worker shares and untaken-holiday contributions | 2026-10-26 |
| [RD 126/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815), [Estatuto de los Trabajadores](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430) | Wage floor, extra pay, in-kind salary ceiling, working time, leave, settlement and wage-debt interest | 2026-10-26 |
| [1994 payslip order](https://www.boe.es/buscar/act.php?id=BOE-A-1995-912), [RD 1415/2004](https://www.boe.es/buscar/act.php?id=BOE-A-2004-11836) | Payslip/model/archive and contribution payment period | 2026-10-26 |
| [Ley 58/2003, LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) | Tax late-return, collection and underpayment classification | 2026-10-26 |
| [LGSS operative pre-December arts. 171/173](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724&p=20241221&tn=1#a171), [current arts. 179/248](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a179), [RDL 31/2026 art. 1/DT 1/DF 4](https://www.boe.es/buscar/act.php?id=BOE-A-2026-21872), [Social Security BR/rates](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/PrestacionesPensionesTrabajadores/10952/28362/28365/30791?changeLanguage=es) | Restored employee IT/birth methods, benefit payer, bases, partial-time method, separate October process-start/December effects dates and the stated continuing-award boundary; art.169/172 eligibility and incorporated special-IT day/rate method | 2026-10-27 |
| [FOGASA official FAQ](https://www.mites.gob.es/fogasa/faqs.html?q=%2F), [ET art. 33](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a33), [2026 order art. 32](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a3-4) | Published FOGASA module/caps and statutory gateway; retirement-age common-IT contribution exception | 2026-10-27 |
| AEAT2026 specification from10September, linked above | Exact RED20/family-subtotal cent-rounding and MINOPAGO/TIPO/TIPOREG truncation calls, annual IMPORTE rounding and declared-input rate boundary |2026-10-28 |

**Not yet confirmed:** an agency statement expressly printing FOGASA’s daily-module denominator formula, beyond the sourced monetary limits and matching arithmetic reconstruction above; specialist limits in [foral payroll Sources](es-foral-payroll.md#sources), and non-resident/impatriate payroll routes; special-system contribution cases beyond the ordinary household/agricultural-employee methods supplied in [social contributions](es-social-contributions.md), and case-specific suspension exemptions; historical severance/leave transitions for an individual event; the applicable collective agreement and occupational tariff for any actual worker. No live-AEAT-service parity run has yet been performed for these two hypothetical examples. Independent whole-pack review remains outstanding.

> Contributed by OpenAccountants.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `spain-payroll` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/spain-payroll. If neither is available, confirm every figure against the official source pages cited above before relying on it.