Payroll

A citizen of the European Union may travel freely, settle and work in any member country, enjoying the same rights as the nationals of their country of choice. This free circulation also extends to their families whatever their nationality.

Consequently, a European national in Spain has the right, without the need to request a work permit, to undertake any labour activity, both as a self-employed worker and as an employee working for third parties. European nationals have the same rights as Spanish workers with regards to salaries, working conditions, housing access, professional training, social security or union membership.

As a community citizen, to enter Spain all you need is a valid identification document like a passport. If you are going to remain in Spain for a period in excess of three months you must request a residential card to accredit your situation as a community worker.

This permit is guaranteed both for self-employed workers as well as those employed by others.

The Spanish Public Administration guarantees social protection through several of itsagencies. The National Institute for Social Security administers pensions, invalidity and economic benefits derived from professional sickness and work accidents, temporary work incapacity and maternity benefits.

The National Employment Institute is entrusted with the administration of unemployment benefits.

The Marine Social Institute is in charge of the social protection of sea workers and merchant marines. The Institute for Migration and Social Services provides social service assistance to emigrants of a non-contributory nature.

The General Treasury of Social Security takes care of the collection of taxes and the control of affiliation.

The National Health Institute, and the corresponding agencies of the autonomous Communities where these powers have been transferred, are responsible for health assistance (for example the Andaluz Health Service).

In Spain, the minimum legal age for working is 16 but it is necessary to have the consent of a parent or guardian up to the age of 18.

Although verbal contracts are recognised in Spain, most contracts are in writing. It is compulsory for contracts dealing with practical training, construction contracts, part time contracts etc to be in writing.

Before signing a contract, carefully examine the terms and conditions. The employer must provide you with a copy in your own language.

The work contract may be for an indefinite period of time (permanent) or for a specific period of time (temporary) which must be specified in the contract. It is possible to fix a trial period that does not exceed six months for technical workers and two months for other types of worker.

The maximum duration of the working week is 40 hours. It is not possible to exceed a nine hour day.

Overtime hours cannot exceed 80 per year, and they cannot be compulsory, they must be compensated by time off or remuneration.

Paid vacation can never be less than 30 days, with Saturdays and Sundays included. There are also 12 national public holidays and two local public holidays per year.

There is a minimum salary that is fixed annually by the government, which for this year is 513 euros gross per month, for workers over the age of 18. There are also General Wages Agreements for many sectors, which establish the adequate salaries for each group or professional category.

A peculiar aspect of the payment of salaries and wages in Spain is that employees expect to receive, as a general rule, 14 annual payments: 12 corresponding for the ordinary worked months and two extraordinary payments, one at Christmas time and the other during the summer.

Self-employed workers must ensure that they have requested the appropriate permits or authorisations required for the realisation of their activity in question before applying and obtaining a residency permit. They must register themselves at the tax office, and with the Social Security system under the category of Special Regime for Self-employed workers. It is the worker who must apply for registration at Social Security within 30 natural days following the commencement of the activity. The self-employed worker is obliged to pay contributions as from the first day of the month in which he or she commences the activity. The minimum contribution is 229.60 euros per month.