Employer of record in Spain: cost and rules (2026)

Employing someone in Spain costs the employer about 32.1% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of EUR 3,500 per month costs EUR 4,625 per month (about $5,119) before any EOR fee.

Rates checked: 2026-11-14. The employer pays social security on salary up to a monthly ceiling: common contingencies, unemployment, wage-guarantee fund, training, an intergenerational equity levy and a work-accident premium. Pay above the ceiling carries a smaller extra solidarity levy in three steps. Spanish salaries are often paid in 14 instalments. The calculator asks for gross monthly pay as annual salary divided by 12, so the two extra payments are already spread across the year. Estimates only, not advice: see the note at the bottom of the page.

Employer contributions in Spain

Minimum wage: EUR 1,221 per month. Real Decreto 126/2026 sets 1,221 euros a month in 14 payments (40.70 euros a day), which is 17,094 euros a year for full-time work, applied from 1 January 2026. The figure shown is per instalment (14 a year); spread over 12 months it is about 1,424.50 euros. Collective agreements often set higher floors. Source: Real Decreto 126/2026, de 18 de febrero (BOE, official consolidated text)

Worked example: EUR 3,500 gross per month

Contractor, EOR or own entity in Spain

Contractor

A contractor in Spain is usually a self-employed worker (autónomo) who invoices and pays their own social security and taxes. If the person works under your direction, inside your organisation and almost only for you, authorities and labour courts can treat the relationship as employment (false self-employment). That can bring back-payment of social security, fines and employee rights such as leave and severance. Source: Estatuto de los Trabajadores (RDL 2/2015), art. 1, BOE

Own entity

A foreign company can employ staff in Spain through a Spanish company, most often a limited company (sociedad de responsabilidad limitada, SL). The legal minimum share capital of an SL is 1 euro, but members are liable for the gap up to 3,000 euros if the company cannot pay its debts, and part of profits must go to a reserve until capital plus reserve reach 3,000 euros. A public limited company (SA) needs at least 60,000 euros. Registration fees, notary costs and set-up time are not covered here. Source: Ley de Sociedades de Capital (RDL 1/2010), BOE

Leave, notice, probation and termination

Annual leave: 30 days. Annual leave is 30 calendar days a year by law (about 22 working days); collective agreements and contracts may give more. Leave cannot be replaced by money while the job lasts.

Public holidays: 14. The law allows at most 14 paid public holidays a year, of which two are local. Which national, regional and local holidays apply depends on the region and town. Source: Estatuto de los Trabajadores (RDL 2/2015), arts. 38.1 and 37.2, BOE

Notice

For a dismissal on objective grounds (such as economic or technical reasons) the employer must give 15 days' written notice, or pay for it. Notice for resignation and other cases is set by the collective agreement or contract. Source: Estatuto de los Trabajadores (RDL 2/2015), BOE consolidated text

Probation

If no collective agreement sets another limit, probation can last up to six months for graduate technicians and up to two months for other staff (three months in companies with fewer than 25 workers). Source: Estatuto de los Trabajadores (RDL 2/2015), art. 14, BOE

Termination

Dismissal for objective reasons costs 20 days of salary per year of service, up to 12 months' pay. If a court finds a dismissal unfair, the employer must pay 33 days of salary per year of service, up to 24 months' pay, or take the employee back. These costs are not in the monthly estimate. Source: Estatuto de los Trabajadores (RDL 2/2015), BOE consolidated text

What the calculator simplifies

• Gross monthly pay is taken as annual salary divided by 12, with the two extra payments already spread into it. Spanish contribution bases are calculated the same way.
• The accident premium is fixed at 1.50%, the rate for IT, consulting, legal and accounting work. It varies by activity.
• Unemployment is shown at the permanent-contract rate. Fixed-term contracts pay a higher employer rate.
• The minimum contribution base (1,989.30 euros a month) is the figure for contribution group 1, graduate professionals. Other groups have lower minimums, which matters only for low salaries.
• Not included: employer-paid sick pay from day 4 to 15, collective agreement extras and pay floors, bonuses and hiring incentives.
• Not included: dismissal costs (notice, 20 or 33 days per year of service), payroll administration, and regional differences in public holidays.

EOR provider prices

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. Sorted by price, lowest first; providers that publish no price come last.

Affiliate disclosure: we may join providers' affiliate programmes, so links may become affiliate links. Right now the site has no affiliate links. Order is by published price; ties are listed alphabetically. Read the disclosure.

Calculator for Spain

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FAQ

How much does it cost to employ someone in Spain?

On top of gross salary, statutory contributions and mandatory accruals add about 32.1% at a gross salary of EUR 3,500 per month. That is a total of EUR 4,625 per month before any EOR fee.

How much does an employer of record cost in Spain?

Providers that publish a price list charge $199 to $699 per month for EOR plans ("from" prices, checked 2026-11-14). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Spain?

Annual leave is 30 days, plus 14 public holidays. Annual leave is 30 calendar days a year by law (about 22 working days); collective agreements and contracts may give more. Source

What is the notice period in Spain?

For a dismissal on objective grounds (such as economic or technical reasons) the employer must give 15 days' written notice, or pay for it. Notice for resignation and other cases is set by the collective agreement or contract. Source

Is there a probation period in Spain?

If no collective agreement sets another limit, probation can last up to six months for graduate technicians and up to two months for other staff (three months in companies with fewer than 25 workers). Source

What are the rules on ending employment in Spain?

Dismissal for objective reasons costs 20 days of salary per year of service, up to 12 months' pay. If a court finds a dismissal unfair, the employer must pay 33 days of salary per year of service, up to 24 months' pay, or take the employee back. These costs are not in the monthly estimate. Source

Sources

Rates checked: 2026-11-14.

• Real Decreto 126/2026, de 18 de febrero (BOE, official consolidated text)
• Orden PJC/297/2026 (BOE 31 Mar 2026), art. 3 and art. 4.a
• Real Decreto-ley 3/2026, new accident tariff (BOE)
• Estatuto de los Trabajadores (RDL 2/2015), arts. 38.1 and 37.2, BOE
• Ley de Sociedades de Capital (RDL 1/2010), BOE