How to Calculate a Spanish Nómina: A Step-by-Step Guide for Employers

If you employ staff in Spain, you are required to issue a monthly nómina — the official Spanish payslip document. Unlike a simple pay stub, the Spanish nómina follows a standardised structure defined by labour law and includes several mandatory deductions: income tax (IRPF), employee social security contributions, and any other agreed deductions. On top of this, the employer pays a separate social security contribution (cuota patronal) that does not appear on the employee's nómina but directly affects the true cost of every hire.

This guide walks through the exact calculation steps with a practical example, so you can understand the numbers before your software or gestor does them for you.

The Structure of a Spanish Nómina

Every Spanish nómina has two halves:

• Devengos (earnings) — everything the employee earns before deductions
• Deducciones (deductions) — what is withheld before the net salary is paid

The result is the líquido a percibir — the amount actually transferred to the employee's bank account.

Step 1: Calculate Total Devengos

Devengos include all forms of compensation, divided into two groups:

Percepciones salariales (salary items)

• Salario base — the fixed monthly salary agreed in the employment contract or applicable collective agreement (convenio colectivo)
• Plus convenio — supplements required by the collective agreement
• Plus de transporte — transport allowance (partially exempt from SS)
• Horas extraordinarias — overtime pay
• Pagas extraordinarias — extraordinary payments (Christmas and summer bonuses), either paid monthly on a pro-rata basis or twice a year in June and December

Percepciones extrasalariales (non-salary items)

• Dietas — meal allowances (exempt up to legal limits)
• Indemnizaciones — expense reimbursements

Example:

Step 2: Calculate IRPF Withholding

IRPF (Impuesto sobre la Renta de las Personas Físicas) is the Spanish income tax withheld at source by the employer and paid quarterly to the AEAT on behalf of the employee. The withholding rate depends on the employee's annual salary, personal and family circumstances, and is calculated using the AEAT retention tables at the start of each year.

Typical rates for reference:

• Annual salary under €12,450: ~2%
• Annual salary €20,000–€35,000: ~15–20%
• Annual salary €35,000–€60,000: ~22–30%
• Annual salary over €60,000: 30–47%

Example: Annual gross ~€27,000 → withholding rate 17%
Monthly IRPF = €2,250 × 17% = €382.50

Step 3: Calculate Employee Social Security (Cuota Obrera)

The employee contributes to Seguridad Social based on their base de cotización — which is close to (but not identical to) their gross salary. The standard 2025 employee contribution rates break down as follows:

• Contingencias comunes: 4.70%
• Desempleo (unemployment): 1.55%
• Formación profesional: 0.10%
• Total employee SS: 6.35%

Example: €2,250 × 6.35% = €142.88

Step 4: Total Deductions and Net Salary

Step 5: Employer Social Security (Cuota Patronal)

Separately — and this does not appear on the employee's nómina — the employer pays additional social security on top of the gross salary. Standard 2025 employer rates:

• Contingencias comunes: 23.60%
• Desempleo (indefinite contract): 5.50%
• FOGASA (wage guarantee fund): 0.20%
• Formación profesional: 0.60%
• Total employer SS: ~29.90%

Example: €2,250 × 29.90% = €672.75 employer SS

True cost to company: €2,250 + €672.75 = €2,922.75/month

This is the number that matters for budgeting. When you hire someone at €1,800 base salary, you are actually spending roughly €2,900 per month once all social security is included.

Extraordinary Payments (Pagas Extraordinarias)

By law, employees are entitled to at least two extraordinary payments per year — typically in June (summer) and December (Christmas) — each equal to one month's salary. Many employers prorate these across 12 monthly payments to smooth cash flow. Either way, the total annual cost is the same.

How Facturi Handles Nóminas

Facturi's payroll module does all of this automatically. Enter the employee's base salary, complements, and IRPF rate, and the system calculates every figure — total devengos, IRPF amount, SS employee, SS employer, and true total cost — in real time. Every nómina can be printed as a compliant payslip and stored against the employee's record.

No spreadsheets, no manual calculations, no errors. Just accurate Spanish nóminas in seconds.