2019 Material

Overview of Payroll in Spain 2019 

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.

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.

* Glossary of terms and abbreviations used in payroll
* A brief overview of Spain and its business culture
* Certificates required and registrations (including CIF, NIE and CCC)
* Employment law (including collective bargaining agreements and union involvement, hiring employees, work permits and visas, types of employment contract, probationary period, working time and overtime, national minimum wage)
* Payroll administrative requirements (including registration of starters, leavers and changes, dismissals and severance payments, collective dismissals, collective terminations, redundancies and layoffs, month 13 payments)
* Gross pay elements
* Deductions and pensions
* Social security (including Seguridad Social, contributions groups and rates, exemptions and declarations, TC1 and 2, SEPE, TGSS)
* Income tax (including IRPF, National and Regional Tax, withholding tax certificate, Modello 111, 216, 190 and 296, Form 145, special arrangements for non-residents including Beckham’s Law)
* 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)
* Business expenses and benefits in kind
* Statutory reporting requirements
* Understanding the Spanish payslip

For further information contact us on 0203 751 1510 or training@globalpayrollassociation.com