西班牙以其充滿活力的文化和歷史而聞名，同時也是通往歐盟市場的重要門戶。當您在西班牙建立團隊時，瞭解薪資是非常重要的。然而，該國的勞工市場和薪資規定可能會讓您的進入市場失敗。
G-P 有一套簡化的解決方案，可滿足您所有的就業需求，而不是單獨面對這種複雜性。本指南概述在西班牙管理薪資的注意事項。
如何在西班牙建立薪資系統
Consulting with an expert payroll provider in Spain can help you ensure compliance with local regulations. Before you can hire and pay employees in Spain, you first need a legal presence in the country, which typically means establishing a subsidiary. This process involves registering with the Spanish Tax Agency (Agencia Tributaria) and the General Social Security Treasury (Tesorería General de la Seguridad Social – TGSS).
註冊後，您必須收集每位員工的特定資訊，才能處理薪資，包括
- 完整法定姓名、地址和出生日期
- 西班牙公民的納稅識別號碼 ( Número de Identificación Fiscal – NIF ) 或非公民的外國人身分號 ( Número de Identidad de Extranjero – NIE )
- 社交網路 安全號碼
- 西班牙銀行帳戶詳情
- 用於預扣所得稅的個人資料（婚姻狀況、受扶養人等），透過表格145 (Modelo145)
A simpler alternative is to partner with an employer of record (EOR) like G-P. With us, you don’t have to set up a local entity. We ensure full compliance with all payroll and employment obligations.
西班牙的薪資稅與社會安全
在西班牙，薪資涉及所得稅和社會安全貢獻的大量扣款，而所得稅和社會安全貢獻是直接從員工的薪資中預扣的。
西班牙個人所得稅 (IRPF)
西班牙對員工收入實施累進個人所得稅(Impuesto sobre la Renta de las Personas Físicas - IRPF)。費率由州和自治區劃分，導致微小的差異。2025 的全國累進稅級為
- 高達 EUR12,450 ：19%
- 歐元12,450 至歐元20,199 ：24%
- 歐元20,200 至歐元35,199 ：30%
- 歐元35,200 至歐元59,999 ：37%
- 歐元60,000 至歐元299,999 ：45%
- 超過300歐元， 000 ： 47歐元
西班牙 社會安全貢獻
Both employers and employees make monthly contributions to the social security system. These funds cover pensions, unemployment benefits, parental leave, and Spain’s healthcare benefits. Employers must ensure that all contributions are calculated correctly to comply with Spain's payroll guidelines. Contributions are calculated on a salary base between a legal minimum and maximum, which is updated annually.
- Spain employer contribution: Approximately 31.10% of an employee's contribution base. This includes payments for common contingencies (23.6%), unemployment (5.5%), professional training (0.6%), and the wage guarantee fund (FOGASA, 0.2%), plus a variable rate for occupational accidents.
- Spain employee contribution: Approximately 6.45% of an employee’s contribution base. This includes payments for common contingencies (4.8%), unemployment (1.55%), and professional training (0.10%).
西班牙其他商業稅
在西班牙營運的公司也須繳納標準公司所得稅率25% ，以及增值稅 (VAT)21% 。
西班牙薪資管理的要素
- Payment frequency: Salaries must be paid on a punctual, monthly basis.
- 13th- and 14th-month salary: By law or under most Collective Bargaining Agreements (CBAs), employees are entitled to two extra salary payments (pagas extraordinarias) per year, typically paid in July and December. These can also be paid prorated within the 12 monthly payments. Learn more about 13th-month pay by country.
- Payslip requirements: Employers must provide each employee with a detailed payslip (nómina) that follows an official model. It should clearly itemize gross earnings, all deductions for IRPF and social security, and the final net pay.
- Reporting and deadlines: Employers must report and remit withheld taxes and social security contributions to the authorities on a monthly or quarterly basis using specific forms (e.g., Modelo 111 for IRPF, RLC/RNT files for social security) and provide annual summaries (e.g., Modelo 190).
西班牙企業薪資管理方案
進軍西班牙市場的公司在管理薪資方面主要有三種選擇：
- Internal payroll: A company with a registered subsidiary in Spain and a large HR team can manage payroll internally. This approach requires hiring staff with expertise in Spanish labor and tax law and is often best suited for large organizations with a long-term commitment to the country.
- Partner with an employer of record (EOR): Working with an EOR like G-P is the most efficient and secure option. As the EOR, G-P handles all payroll, tax, and compliance obligations, allowing you to focus on growing your business.
- G-P Contractor™: Although independent contractors aren’t part of payroll, some companies rely on this worker type for specialized projects. With G-P Contractor, you can hire and pay contractors in 190 countries and your choice of currency, using a digital wallet, bank transfer, or virtual card.
向西班牙的獨立承包商支付報酬
Spain independent contractors are responsible for registering with the Spanish Tax Agency and the Social Security system under the Special Regime for Self-Employed Workers (RETA) before starting their activity. They must issue formal invoices for their services and are required to file quarterly income tax returns. Social security contributions for autónomos are based on their actual net income, with the option to adjust the contribution base multiple times per year.
在西班牙聘用獨立承包商時，請記住法律和稅務義務與雇員有很大的不同。獨立承包商屬於自僱人士，需自行負責報稅和社會安全保險供款。
西班牙權利和結束聘用條款
Labor laws in Spain are protective of employees. A legally compliant employment contract should outline all terms, including those for termination. Dismissing an employee is highly regulated. If a termination is deemed unfair by a court, the employer must either reinstate the employee or pay severance.
對於在12 年 2 月之後簽訂的合約，2012 ，這項遣散費的計算方式是每服務一年支付33 天的薪水，上限為24 個月的薪水。
使用 G-P 簡化您的西班牙薪資單
G-P is the #1 rated EOR by all top industry analysts. We manage the entire employee lifecycle, including payroll, for your teams in 180+ countries. Get on-time, error-free payroll with flexible payment options and easily add bonuses, commissions, and exceptions in just a few clicks.
G-P EOR is the preferred partner for leading HCM, PEO, and payroll platforms. Bring your workforce data together in one place to maintain existing workflows while guaranteeing consistent and accurate data across your integrated systems.
Book a demo to learn more about our global employment products and EOR solutions in Spain.
