主要心得​​ 

西班牙是頂尖的觀光勝地，也是極具吸引力的商業中心。該國與中東，北非和拉丁美洲的主要市場提供商業連接。西班牙也有有利的時區、負擔得起的僱用成本，以及對非歐盟專業人士友善的勞工法律。​​  

在擴展到西班牙之前，您需要對合同要求，稅收，薪資，福利和其他就業考量有充分了解。我們的指南將告訴您在西班牙租房所需的一切資訊。​​ 

在西班牙聘僱員工前的須知事項​​ 

Know before hiring in Spain​​ 

If you’re expanding your business into Spain for the first time, there are important legal requirements to be aware of. These norms and laws influence everyday practices when hiring employees in Spain and many aspects of the employer-employee relationship.​​ 

If you’re unsure where to begin, G-P Gia™, our AI-powered global HR agent, can answer your toughest compliance questions across 50 countries — including Spain — and all 50 U.S. states. Reduce your reliance on outside counsel and cut the time and cost of compliance by up to 95% with Gia.​​ 

Let’s take a look at seven things to know about hiring in Spain.​​  

1.西班牙的勞動契約​​ 

The first thing to know about hiring employees in Spain is that there are specific laws that govern notice periods and termination requirements. You’ve to draft and sign a written contract for every employee and include:​​ 

Spanish law allows a two-month probationary period for general employees and a six-month probationary period for qualified technicians. During these probationary periods, you can terminate an employee if their performance doesn’t meet your standards.​​ 

有某些規則限制您終止沒有試用期的不定期合約的方式。一般而言，您可以在這些情況下終止合約：​​ 

Companies generally come to a mutual agreement with the underperforming employee to dissolve the contract. You can terminate during probation without cause or notice but not for discriminatory or protected reasons, such as pregnancy, maternity/paternity-related protections, illness-related discrimination, or other protected grounds. Severance pay for wrongful termination is 33 days' salary per year of service, capped at 24 months. There's also a penalty for not giving employees the required notice (typically 15 calendar days). Employers must pay the employee for these days in lieu of notice.​​ 

G-P EOR has an Employment Contract Generator to help you draft compliant employment contracts that meet all legal requirements and best practices when looking to hire in Spain.​​ 

Employers have to:​​ 

 2. Types of employment contracts in Spain​​ 

Spain’s main employment contracts are:​​ 

Indefinite employment is the default. Fixed-term contracts are only allowed for specific justified reasons, mainly temporary production needs or the substitution of another worker.​​ 

Training contracts in Spain include alternating work-study contracts and professional practice contracts for recent graduates or qualified workers. Fixed-discontinuous contracts are indefinite contracts used for recurring seasonal or intermittent work. This covers tourism, agriculture, or education. Part-time arrangements are available but have to be documented, including working hours and distribution.​​ 

3.薪資發放和稅收​​ 

In Spain, companies have to pay employer social security contributions for each worker. These generally equal 30.57% of the employee’s salary, up to EUR 5,101.20 per month. A separate solidarity contribution also applies progressively to pay above EUR 5,101.20 per month. This is shared between employer and employee.

Businesses operating in Spain must also pay local and national taxes, including:​​ 

The VAT rate is 21%, and the corporate tax rate is 25%.​​ 

西班牙有一個漸進的所得稅制，隨著工人的薪水而增加。非居民亦須遵守預扣稅規定，範圍從 19% 股利和利息到 24% 的版權費。​​ 

Eligible inbound workers in Spain can benefit from the Beckham Law. This gives a special 24% tax rate on employment income up to EUR 600,000 for up to six tax years.​​  

4.薪資與工作時數​​ 

The standard workweek in Spain is 40 hours, averaged annually. Many companies shorten it to 37 or 38 hours through CBAs or company policy. Without an agreement, employers can irregularly schedule up to 10% of annual hours with five days' notice, while following rest rules. Some weeks can exceed 40 hours and others can be lower. Paid overtime is generally limited to 80 hours per year. This limit doesn’t include overtime hours that are compensated with equivalent paid rest within four months.​​ 

截至 2026，最低工資為每月 1 歐元，221。CBA 可能會要求在特定行業中提高最低工資。​​ 

西班牙不需要特定的年度或 13 月獎金，儘管許多銷售合同都包括獎金和佣金。​​  

5.休假​​ 

Spain has 14 paid public holidays, including national, regional, and two local holidays. Each of Spain's 17 autonomous communities can establish up to four regional holidays, and municipalities typically declare two local holidays annually. Provincial holidays are also important. Be sure to research your region and find out what extra days are celebrated.​​ 

Employers in Spain have to give at least 30 calendar days of paid annual leave per year. This is often expressed as about 22 working days in CBAs. This is established in each applicable CBA. These days can’t be paid out as extra compensation, so employees have an extra incentive to take their full paid time off.​​ 

In Spain, if an employee can’t work due to illness or injury, they can get a temporary incapacity benefit rather than a separate sick-leave entitlement. For common illness or non-work-related injury, the first three days are unpaid unless of a CBA or company policy. From days 4–15, the employer pays 60% of the employee’s regulatory base directly. From day 16 onward, social security or the relevant mutual insurance entity is responsible for the benefit. Employers can continue paying the employee through delegated payment and offset the amount through social security contributions. From days 16–20, the benefit is generally 60% of the regulatory base, increasing to 75% from day 21. CBAs can improve these amounts. Temporary incapacity can last up to 365 days, with a possible 180-day extension.​​ 

西班牙的員工也可能因各種家庭情況享受帶薪休假：​​ 

Spain gives a unified birth and childcare leave framework for both parents. Each parent gets 19 weeks of paid leave, including six mandatory weeks immediately after birth, adoption, or foster placement. The remaining weeks are available for flexible use.​​  

Unpaid childcare leave, known as excedencia por cuidado de hijo, is available for up to three years per child. This is available to either parent. During the first year of leave, the employee has the right to return to the same position. After the first year, the employee keeps the right to return to a role in the same professional group or an equivalent category. This is separate from Spain’s 8-week unpaid parental leave, which can be used until the child turns eight.​​ 

Spain also has breastfeeding or nursing leave. Employees are entitled to daily one-hour breaks until the child is nine months. Mothers can take this hour continuously, split it into two half-hour periods, or reduce the working day at the start or end of the shift. Since May 2024, employees have the right to accumulate breastfeeding leave hours into full working days without needing CBA or employer approval.​​ 

You can easily administer benefits plans with G-P EOR. Our in-house experts continuously monitor employment laws to meet country-specific regulations and norms. Build and manage benefits plans through our platform to provide a smooth employee experience.​​  

6.反歧視法律與限制​​ 

西班牙法律禁止雇用和就業歧視。您不能出於以下任何原因的歧視求職者：​​ 

西班牙對歧視的一部分努力包括限制公司對應徵者進行刑事背景調查。對中央定罪登記處的存取，僅限於法律上合理的特定部門和角色。這些職位涉及與未成年人合作，公共行政，執法和特定財務角色。未經明確的法律授權，您無法存取此登錄。候選者可以自願披露犯罪記錄信息，如果他們選擇。​​ 

7. Employer obligations for workplace safety​​  

Employers have a broad duty under Prevención de Riesgos Laborales to protect workers’ health and safety. This means they’ve to:​​ 

 Employers have to organize appropriate prevention resources, such as:​​ 

Non-compliance can lead to labor inspection action, administrative fines, civil liability, social security benefit surcharges, and criminal liability.​​ 

Hiring models for global companies looking to hire in Spain​​ 

The best model for hiring in Spain depends on your business goals.​​  

模型​​ 

最適合​​ 

Key points​​ 

主要風險​​ 

直接雇主註冊​​ 

Hiring in Spain without creating a Spanish entity, where feasible.​​ 

Register as employer with TGSS and get CCC. Report contract to SEPE. Register with AEAT for IRPF withholding.​​ 

Administrative burden; payroll, tax, social security, PRL, and local labor compliance remain with the employer.​​ 

名義雇主​​ 

Fast hiring, pilots, or limited market entry.​​ 

EOR isn’t a distinct statutory category in Spain. It’s structured carefully so local employers handle payroll, contracts, social security, and compliance.​​ 

Risk of illegal labor leasing if the client directs workers like the real employer or arrangement lacks lawful structure.​​ 

Subsidiary or branch​​ 

Long-term operations, local presence, local contracting, and scalable teams.​​ 

Register with mercantile registry; get tax registrations and employer/social security setup.​​  

Higher setup cost and ongoing corporate, tax, accounting, labor, and governance obligations.​​ 

獨立承包商​​ 

Project-based autonomous work by self-employed contractors.​​ 

Contractors operate outside employment law and handle their own tax/social security.​​  

Dependency indicators can trigger misclassification, employment reclassification, and fines.​​ 

西班牙的頂尖招聘中心​​ 

有些西班牙城市以特殊產業而聞名。瞭解每個城市所能提供的工作機會，可以幫助您將招募工作引導至正確的地點，並更快地填補職位空缺。​​  

西班牙頂級人才中心是：​​ 

西班牙的主要產業​​ 

了解西班牙的主要行業可幫助您基準薪水和福利。您可以利用這個洞察力來做出明智的選擇，關於投資的地方並增長您的勞動力。西班牙的主要產業包括​​ 

聘僱西班牙員工的成本​​ Cost of hiring in Spain​​ 

無論您是在西班牙僱用一名員工還是整個團隊，費用都是不可避免的。以下項目的預算：​​ 

西班牙的大多數員工通過國家健康保險計劃獲得核心健康保險。僱主經常提供額外的健康保險。例如，大多數高階主管都會從雇主那裡獲得額外的健康和人壽保險。​​  

The costs to hire employees in Spain vary by industry because of the various CBA requirements in different sectors. According to Gia, the total annual employer burden rate in Spain, which includes costs triggered on top of salaries, is around 30%.​​  

公司需要在西班牙聘僱什麼？​​ Steps to hiring in Spain​​ 

在西班牙的招聘可能與您通常的聘僱流程類似，但是該國家有一些特有的做法：​​ 

在西班牙擴展團隊之前，請確保您涵蓋了這些必要事項：​​  

Use G-P EOR to hire full-time employees in Spain without setting up your own entity. Build your team in Spain at a lower cost and with peace of mind that you’re doing so compliantly.​​  

在西班牙僱用約聘人員​​ 

與西班牙的獨立約聘人員合作可能是一種具有成本效益的方法來測試市場並建立業務，而無需全職員工的承諾。總部位於西班牙的約聘人員了解當地消費者行為、規則和商業實踐。他們將準備好使用自己的設備和既定的工作流程快速開始工作。​​  

招聘約聘人員可讓您根據業務需求輕鬆調整勞動力，而不會造成就業的複雜性和成本。​​  

在與西班牙的獨立承包商簽訂協議之前，請考慮以下事項：​​ 

1.員工與獨立約聘人員​​ 

在西班牙，僱員在雇主的指導和監督下工作，遵循設定的時間表並獲得福利。它們整合到公司的核心營運和文化中。約聘人員不受同樣的控制。他們獨立運作，並可自主決定執行工作的方式、時間和地點。員工有權享有法定福利，例如帶薪休假、健康保障和失業福利。承包商必須自行安排保險和退休計劃。​​ 

2.錯誤分類的罰款​​ 

Classifying someone as a contractor when they’re not can lead to severe penalties. If misclassification occurs, you may need to:​​ 

3.如何在西班牙向約聘人員付款​​ 

G-P Contractor™ takes away the messy, time-consuming process of hiring and paying international contractors. You can create and issue contracts and pay contractors with just a few clicks, all while ensuring a compliant process.​​ 

通過 G-P 在西班牙聘僱員工和約聘人員​​ 

Our SaaS and AI-powered products – EOR, Contractor, and Gia – help companies of all sizes build and manage global teams.​​  

With more than a decade of experience, the largest team of HR, legal, and compliance experts, and a global proprietary knowledge base, G-P is the recognized leader in global employment.​​ 

Make your expansion to Spain easier with G-P. Contact us or book a demo today.​​  

透過 G-P 進行聘僱​​