GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Spain
Put the people you need in Spain in place without turning every hiring decision into a corporate set-up project. Acumen acts as your Employer of Record, so you can test the market, build the team and keep future incorporation as a separate business decision.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employer of Record in Spain under the Workers’ Statute
Spanish law draws a clear line between an employer that genuinely employs people and a business that simply hands staff over to another company. The Workers’ Statute reserves the supply of workers to authorised temporary work agencies (empresas de trabajo temporal, or ETTs), and Spanish courts look at who really acts as the employer. A well-run Employer of Record arrangement sits on the right side of that line:
| Requirement | What it means for your Spanish hire |
|---|---|
| A real employer | The legal employer holds the contract and runs the employment relationship: pay, Social Security, leave, working time records, equipment and HR decisions |
| A defined service | The agreement with your company covers employment and HR services, not the bare transfer of a person |
| Temporary assignments through an ETT | Where your company needs someone for a temporary peak or to cover an absence, the hire runs through an ETT authorised by the labour authority, under a written assignment contract |
| Equal pay for ETT assignments | An employee assigned through an ETT earns at least what your company would pay for the same job under the applicable collective agreement |
| A route to your own entity | As the team grows, employees move to your Spanish company on a planned date, keeping their length of service |
The operating split: Acumen International is the legal employer, holding the Spanish employment contract, registering the employee with Social Security, running payroll and withholding IRPF, while your team agrees the work and objectives with them.
Employment in Spain at a glance
Last reviewed October 2026.
| Item | Spain |
|---|---|
| Currency | Euro (EUR) |
| Capital | Madrid |
| Minimum wage (SMI) | €1,221 a month over 14 payments, or €17,094 a year (2026) |
| Salary payments | 12 monthly payments plus 2 extra payments a year, which a collective agreement can spread across the 12 months |
| Employer Social Security | Around 31% of the contribution base, plus workplace accident cover set by the type of work |
| Employee Social Security | 6.5% of the contribution base |
| Maximum contribution base | €5,101.20 a month (2026), with an extra solidarity contribution on pay above it |
| Income tax (IRPF) | Progressive, from 19% to 47% under the general state and regional scale, withheld monthly through payroll |
| Working time | 40 hours a week on average over the year, with daily time records required |
| Annual leave | 30 calendar days |
| Public holidays | Up to 14 a year, set nationally, regionally and locally |
| Probation | Up to 6 months for qualified technical staff and 2 months for others, unless the collective agreement sets otherwise |
| Severance | 20 days’ pay per year of service for a justified objective dismissal; 33 days per year if a dismissal is ruled unfair |
Collective agreements (convenios) and minimum wage in Spain
Spain sets a national minimum wage, the salario mínimo interprofesional, which for 2026 is €1,221 a month over 14 payments. For most professional roles, though, the figure that matters is the pay table in the collective agreement (convenio colectivo) that covers the job. Convenios are negotiated at national, regional, provincial or company level, apply to every employer in their scope, and set:
- Professional groups and pay tables, with a minimum salary for each group and level.
- Salary supplements, such as seniority, shift or responsibility pay.
- The two extra payments, their amount and whether they are paid separately or spread across the year.
- Annual working hours, which are often below the statutory maximum.
- Probation, notice for resignation and extra paid leave.
Which convenio applies depends on the employer’s activity and the workplace location, so an office-based software engineer in Madrid and a sales representative in Seville can fall under different agreements. Fixing the right convenio and professional group before the offer avoids pay claims later.
Employment contracts, probation and working time in Spain
Since the 2021 labour reform, open-ended employment is the rule in Spain and fixed-term work the narrow exception.
- Open-ended contracts (indefinidos): the default for any ongoing role, including part-time roles.
- Fixed-term contracts: allowed only for a temporary rise in workload, for up to 6 months (12 where the collective agreement allows), or to replace an absent employee. An employee who works more than 18 months in any 24 on successive fixed-term contracts becomes permanent.
- Seasonal or intermittent work: covered by the fijo-discontinuo contract, a permanent contract with periods of activity and inactivity.
- Probation: agreed in writing, up to 6 months for qualified technical staff and 2 months for others (3 months in businesses with fewer than 25 employees), unless the collective agreement says otherwise.
- Working time: a maximum of 40 hours a week averaged over the year, no more than 9 ordinary hours a day unless the convenio provides otherwise, at least 12 hours’ rest between working days and a day and a half off each week. Overtime is capped at 80 hours a year.
- Time recording: employers must keep a daily record of each employee’s start and finish times and hold it for four years.
- Remote work: regular remote work needs a written agreement covering equipment and expenses, and every employee has a right to digital disconnection outside working hours.
Notice periods, dismissal and severance in Spain
In Spain, the reason for a dismissal decides both the notice and the severance:
| Type of dismissal | Grounds | Notice | Severance |
|---|---|---|---|
| Objective | Economic, technical, organisational or production reasons, or the employee’s inability to adapt to changes in the role | 15 days, or pay in lieu | 20 days’ pay per year of service, up to 12 months’ pay, paid when the letter is handed over |
| Disciplinary | A serious and culpable breach, such as repeated absence or disobedience | None | None, if the dismissal is upheld |
| End of a fixed-term contract | The cause or term of the contract has ended | As set by the contract | 12 days’ pay per year of service |
| Unfair ruling | A court or conciliation finds the grounds or procedure lacking | — | The employer chooses between reinstatement with back pay or 33 days’ pay per year of service, up to 24 months’ pay |
Every dismissal is given in a letter stating the facts and the effective date. The employee has 20 working days to challenge it, starting with a compulsory conciliation hearing. A dismissal linked to discrimination, pregnancy, family leave or whistleblowing is void, and the employee returns to work with back pay. For service before 12 February 2012, unfair dismissal is calculated at 45 days per year.
Employees who resign give the notice set by their collective agreement, commonly 15 days. Statutory severance is free of income tax up to €180,000. Employers that plan redundancies above set thresholds within 90 days, such as 10 or more in a business with fewer than 100 employees, follow the collective dismissal procedure with up to 30 days of consultation.
Employment risk mitigation in Spain
| Risk | Where it arises | How Acumen International mitigates it |
|---|---|---|
| Worker misclassification | Self-employed contractors (autónomos) who work like staff are false freelancers, with Social Security contributions, surcharges and fines due | Long-term contractors reviewed and brought onto Spanish employment where the work is managed like a job |
| Illegal transfer of workers | An arrangement that only hands a person to another company is cesión ilegal: the employee can claim a permanent job with either company and both are liable | The employment relationship run in full by Acumen International, ETTs used for temporary needs and a planned route to your own entity |
| Convenio and professional group | An unsuitable agreement or group leads to claims for the pay difference, including the extra payments | Convenio and group set from the actual duties and workplace before the offer |
| Fixed-term limits | A fixed-term contract without a valid cause becomes permanent, and the labour inspectorate fines each breach | Fixed-term contracts used only where the law allows, with the cause written into the contract |
| Dismissal | A missing reason, a weak letter or a protected situation can make a dismissal unfair or void | Grounds, letter, severance and the conciliation stage prepared before a decision is taken |
| Time records and overtime | Missing daily records or unpaid overtime lead to inspectorate fines and pay claims | Hours recorded every day, with overtime paid or given back as time off |
| Pay equality | Every employer must keep a pay register by sex, and businesses with 50 or more staff need an equality plan | Pay register maintained and salaries set within consistent bands for comparable roles |
| IP ownership | Inventions, code, designs and content created by the employee; without clear contract terms, ownership can be disputed and some inventions carry a right to fair compensation | IP assignment written into both the employment contract and the service agreement, so your company owns what the employee creates |
| Taxable presence | Spanish staff with authority to conclude contracts for your company can create a permanent establishment | Each role’s sales and signing authority scoped with your tax adviser ahead of the offer |
| Residence permits | Highly qualified and Blue Card authorisations depend on the employer, the role and the salary | Pay changes, promotions and transfers checked against the authorisation before they apply |
Hiring international talent in Spain: highly qualified visas and the EU Blue Card
Spain runs a fast, centralised route for skilled professionals through the Large Companies and Strategic Groups Unit (UGE-CE), alongside the standard work permit handled by provincial immigration offices.
| Route | Best suited for | Key conditions |
|---|---|---|
| Highly qualified professional | Managers and specialists with a degree or equivalent experience | Decided by the UGE-CE within 20 days; no labour market test; spouse and children can apply at the same time |
| EU Blue Card | Graduates, and ICT specialists with relevant professional experience | A contract of at least 6 months; salary of at least 1.4 times Spain’s average gross annual salary, or 1.12 times for shortage occupations and recent graduates |
| Standard work permit | Roles on the list of hard-to-fill occupations, or where no suitable local candidate is found | Filed with the provincial immigration office under the immigration regulation in force since May 2025 |
| EU, EEA and Swiss nationals | Free movement | No permit required; a registration certificate and foreigner identity number (NIE) for stays over 3 months |
Every foreign employee needs an NIE and a Social Security number before the first payroll, and newcomers can also benefit from Spain’s special tax regime for people moving to the country for work.
Cost of employing in Spain: Social Security and IRPF
Social Security contributions are worked out on the employee’s monthly contribution base, which includes the share of the extra payments and stops at a ceiling of €5,101.20 a month in 2026.
| Contribution (2026) | Employer | Employee |
|---|---|---|
| Common contingencies (pensions, sickness) | 23.60% | 4.70% |
| Unemployment, open-ended contract | 5.50% | 1.55% |
| Intergenerational equity mechanism (MEI) | 0.75% | 0.15% |
| Vocational training | 0.60% | 0.10% |
| Wage guarantee fund (FOGASA) | 0.20% | None |
| Workplace accidents and occupational illness | Rate set by the type of activity | None |
| Solidarity contribution on pay above the ceiling | 0.96% to 1.22% | 0.19% to 0.24% |
Fixed-term contracts carry a higher unemployment rate than open-ended ones, which adds to their cost.
Income tax. IRPF is withheld from each payment on a progressive scale. Under the general state and regional rates, it runs from 19% on the first €12,450 to 45% above €60,000 and 47% above €300,000, and each region adjusts its half of the scale.
The special regime for new residents. Professionals who move to Spain for a job and have not been tax resident in the previous five years can opt to pay a flat 24% on employment income up to €600,000, and 47% above that, for the year of arrival and the next five. The election is made within six months of joining Spanish Social Security, so it belongs in the offer conversation.
The Global Payroll Calculator turns a Spanish gross salary into a full employer cost, with the extra payments, the contribution ceiling and the solidarity contribution applied, using Acumen International’s 1,500-plus official sources reviewed with local lawyers and accountants.
Where Spanish demand for specialists is growing
Spain combines Europe’s second-largest car industry with fast-growing renewable energy and technology sectors, and its hubs are spread well beyond Madrid. Barcelona, Valencia and Málaga now host engineering and product teams for international companies, often because candidates are keen to live there.
| Sector | Roles in demand |
|---|---|
| Renewable energy and green hydrogen | Solar and wind project engineers, grid connection and permitting specialists |
| Automotive and electric vehicles, around Valencia, Catalonia, Navarre and Galicia | Battery, electrification and manufacturing engineers |
| Software and technology hubs in Madrid, Barcelona and Málaga | Software, cloud, cybersecurity and data engineers |
| Tourism and hospitality technology | Revenue management, distribution and travel software specialists |
| Life sciences, centred on Madrid and Barcelona | Clinical research, regulatory affairs and medical affairs specialists |
| Financial services and fintech, centred on Madrid | Risk, compliance, payments and product specialists |
Why companies hire in Spain with Acumen International
- Open in Spain without the S.L. paperwork. Bring on a country manager or first engineers while you decide whether a Spanish company is worth setting up.
- Recruit where people want to live. Hire in Málaga, Valencia or the Balearics as easily as in Madrid, with the right regional convenio applied.
- Turn autónomos into employees. Move long-term freelancers onto Spanish contracts and close the false self-employment question for good.
- Carry a team through a transaction. Employ acquired or divested Spanish staff on their current terms while the permanent structure is settled.
- Relocate specialists faster. Pair Spanish employment with the highly qualified visa or EU Blue Card, with Acumen International as sponsor.
- Budget for all 14 payments. Extra payments, Social Security and severance exposure are costed and the legal route agreed before the offer is signed.
- Keep Spain inside one global set-up. Founded in the UK in 2000 and working in more than 190 countries, Acumen International employs your people in Spain alongside every other market you hire in, carrying the employer’s legal duties in each.
Employee benefits and payroll in Spain
Spanish candidates weigh net pay closely, which is why flexible remuneration (retribución flexible) is so popular. Part of the gross salary can be taken as benefits that are free of income tax within set limits: meal cards up to €11 a working day, public transport up to €1,500 a year, private health insurance up to €500 a year for the employee and each family member, nursery fees and job-related training. Private health cover, an employer-funded pension plan and an annual bonus are common in professional roles. Each package is built around the role and the candidate, on top of the convenio.
Payroll. Before the first working day, Acumen International registers the employee with Social Security and notifies the employment contract to the public employment service. Each month it issues the payslip (nómina), withholds IRPF and files Social Security contributions, paying the extra payments in their agreed months, usually summer and December. Each year it gives the employee a certificate of pay and tax withheld for their income tax return.
Annual leave and statutory leave in Spain
| Leave | Entitlement | Pay |
|---|---|---|
| Annual leave | 30 calendar days, with the dates agreed and known at least two months in advance | Employer, full pay |
| Public holidays | Up to 14 a year: national and regional holidays plus 2 local ones | Employer, full pay |
| Birth and childcare leave | 19 weeks for each parent, the first 6 taken full-time straight after the birth; 32 weeks for single parents | 100% of the contribution base from Social Security |
| Breastfeeding and infant care | One hour off a day until the baby is 9 months old, or the hours combined into full days | Employer, full pay |
| Parental leave | Up to 8 weeks until the child turns 8 | Unpaid |
| Sick leave | As certified by a doctor | No pay for days 1–3 unless the convenio provides it; 60% of the base from day 4 to day 20, and 75% from day 21 |
| Marriage or registered partnership | 15 calendar days | Employer, full pay |
| Serious illness, accident or hospitalisation of a relative | 5 days | Employer, full pay |
| Death of a close relative | 2 days, or 4 where travel is needed | Employer, full pay |
| Urgent family reasons | Up to 4 days a year, taken by the hour or in days | Employer, full pay |
Sources
- Workers’ Statute (Royal Legislative Decree 2/2015)
- Temporary Work Agencies Act (Law 14/1994)
- Labour reform (Royal Decree-law 32/2021)
- Remote Work Act (Law 10/2021)
- Minimum wage for 2026
- Social Security contribution order for 2026
- Personal Income Tax Act (Law 35/2006)
- Entrepreneurs Act (Law 14/2013): highly qualified professionals
- EU Blue Card salary threshold (Order PJC/44/2026)
- Extended birth and childcare leave (Royal Decree-law 9/2025)
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can an Employer of Record support an acquisition, divestiture or business transition in Spain?
Yes, where the proposed transition is locally feasible. Acumen can provide an interim employing structure in Spain while a buyer establishes an entity, a seller separates a workforce, or a new operating model is put in place. Employee-transfer rules and consultation obligations must be assessed for the specific transaction.
Can we move employees from Acumen to our own entity in Spain later?
Yes. If your local operation in Spain reaches the point where direct employment makes more sense, Acumen can support the move from the EOR arrangement to your own employing entity. The transition needs to follow the local rules applicable to the employees concerned.
Can we standardise our EOR programme while keeping employment in Spain locally compliant?
Yes. Group-level policies and service standards can be aligned across markets, but the employment arrangement in Spain still needs to follow local rules. Acumen combines central account ownership with country-level employment delivery.