Overview of Payroll in Spain

Overview of Payroll in Spain

  • Country

    Spain

  • learning hour's

    6

  • Material Year

    2024

Overview

Spain has one of the more complicated reporting requirements, which not every employer understands. There are also regional differences for certain deductions and a wider range of statutory leave than in other European countries so payroll can be quite complex to administer.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Spain and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Spain, are clear about employer obligations, know what they need to do on both a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.


What will be covered?

Country Overview:

  • A brief overview of Spain and its business culture
  • Certificates required and registrations (including CIF
  • NIE and CCC)

Employment Law:

  • Employment law (including collective bargaining agreements and union involvement, hiring employees, work permits and visas, types of employment contract, probationary period, working time, overtime and national minimum wage)
  • Business expenses and benefits in kind
  • Statutory reporting requirements

Tax:

  • Income tax (including IRPF, National and Regional Tax withholding, tax certificate, Modello 111216190 and 296, Form 145, special arrangements for non-residents, including Beckham’s Law)

Social Insurance:

  • Social security (including Seguridad, Social contributions groups and rates exemptions and declarations TC1 and 2SEPETGSS)

Payroll Administration:

  • Glossary of terms and abbreviations used in payroll
  • Payroll administrative requirements (including registration of starters, leavers and changes dismissals and severance payment, collective dismissals, collective terminations, redundancies and layoffs, month 13 payments)
  • Gross pay elements
  • Deductions and pensions
  • Understanding the Spanish payslip

Leave:

  • How to process leave payments (including sickness – Incapacidad Temporal, annual holiday entitlement, public holidays, maternity paternity, adoption and parental leave, force majeure, compassionate leave, nursing care leave, educational leave and child sickness)

Summary

Some employers struggle to understand the complicated reporting requirements in Spain. This course offers a comprehensive look at the regional differences in deductions and the wide range of statutory leave, delivering the fundamentals of payroll processing in Spain so your company can be compliant and ensure that providers are working efficiently too.

Course Trainers

  • Ana

    Partner

    Our trainer has been working in the payroll industry for over 10 years. Offering guidance and assistance to international clients who have or want to start business in Spain, advising on the most adequate company structure and carrying out the full company set up ensuring all registrations are complete in order to hire staff. Leading a dedicated team of payroll experts, She has gained her experience over the years in different roles within the firm such as Implementation Manager, Project Lead and Operations Manager where communication has been a key player proven to be one of the most important tools in the payroll world.