What An Employer Should Know About Spanish Payroll. Presented by Alberto Hevia López Wednesday 9 th May 2012
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1 What An Employer Should Know About Spanish Payroll Presented by Alberto Hevia López Wednesday 9 th May 2012
2 Welcome Alberto Hevia López, Project Manager 2
3 Today s Agenda Labour Legislation in Spain Holidays Overtime Contracts Employee Salary Payments Collective agreements (New legislation in 2012) Sickness, Work injury, Maternity, Paternity Benefits Employee Salary Deductions Personal Income Tax Social Security Others Company Loans Court Orders Tax and other filings 3
4 Labour Legislation in Spain Holidays: Vacation. 30 days per year (some collective agreements change 30 days per 22 labour days) Public holidays: 14 days in total (National, Regional, Local). National : 1 st of January, 6 th of January, Easter Friday, 1 st of May, 15 th of August, 12 th of October, 1 st of November, 6 th of December, 8 th of December and 25 th of December. Other / additional: Birth of a child: 13 days. 20 in case of 3 or more children in the family. 2 additional days in the case of 2 or more children in the multiple births. Death of a close relative: 2 days in the same region, 4 days if outside of the region. Marriage: 15 days. 4
5 Labour Legislation in Spain II Overtime: Maximum 80 hours per year. Taxable. Specific Social Security tax percentages for it. 5
6 Labour Legislation in Spain Contracts Types: According to duration: Permanent / indefinite period. Temporary / definite period. According to number of hours: Full Time: number of hours agreed in the collective agreement (usually 40 hours per week, 35 public employees). Part Time: less than the number of hours agreed in the collective agreement. Probationary period: 1 year according to new 2012 legislation. No severance. Terminations / leaver payments: Extra payment. Advising payments / deductions. 6
7 Labour Legislation in Spain Contracts Severance: Permanent contracts: 33 days of salary per worked year: with no reason for dismissal. With a limit of 24 months of salary. 20 days of salary per worked year: company profits decrease in the last 9 months, with a limit of 12 months of salary. 0 days. Only with strict reason by employer. Temporary contracts: 8 days each year worked. Contract Registration / Deregistration in authorities. Social Security: New Contract: day before (the same day at the latest). Contract change: within the following 6 days. Leavers: within the following 6 days. Employment office: within the following 10 days. 7
8 Employee Salary Payments Number of payments: 12 monthly payments. Extra payments. There can be one or several extra payments. In most of the collectives agreements there are 2 Extra Payments (July or June + December). Extra payments amount are pro-rated and included in monthly payrolls in terms of Social Security contribution. Arrears / retroactive payment. Collective agreement: New Legislation in
9 Employee Salary Payments Sickness, Work injury, Maternity, Paternity. Sickness. Payment divided into four periods: 1 to 3 days (3 days). 0%. 4 to 15 days (12 days). 60% paid by the company. 16 to 20 days (5 days). 60% paid by the Social Security. 21 onwards. 75% paid by Social Security. Work injury: 75% since the 2nd day paid by Social Security (advanced by company). Maternity. 16 weeks, paid directly by Social Security. Paternity. 13 days paid directly by Social Security. Benefits: Non-Taxable: Commuting / transport, meals. Retribution in kind: Company car, holidays, awards. 9
10 Employee Salary Deductions Personal Income Tax Different calculations according to the Spanish region: Regional: Navarra, Basque Country. National. Factors: Annual gross amount. Disability. Place of residence. Children. Ascendants. Monthly filing (and payment) deadline: 20 th of the following month. Annual filing deadline: until 31 st of January of the following year. 10
11 Employee Salary Deductions Social Security Contribution base amount calculation: Monthly Gross : sum of amounts which are taxable + proportional part of Extra Payment (e.g. 1/6 of Extra payment amount that will be paid in the future). Maximum and minimum contribution top amounts. Currently in 2012: Maximum contribution top amount: 3262,50 monthly Minimum contribution top amount: Full time contracts: between 748,20 and 1045,20 depending on the employee s professional group / contribution group. Part time contracts: between 4,51 and 6,30 depending on the employee s professional group / contribution group. 11
12 Employee Salary Deductions Social Security Tax rates: Employee: between 4,8% and 6,4% depending on some factors: Contract type: permanent, temporary, full time, part time, etc. Social Security modality: normal contracts, advisors, etc. Employer: General: depends on the contract. Others: based on the company /employee activity. Monthly filing (and payment) deadline: Direct debit: 18 th of the following month. Bank transfer to Social Security: submitting 24th of the following month, bank transfer between 25th and month end day. 12
13 Employee Salary Deductions Company Loans. To be advanced to employee on payroll or directly by the company. With or without interest (usually without interest). Returned by employee in several months / years. The legal interest rate must be applied over the loan amount and paid to Tax Office by company or employee as retribution in kind every month according to the following calculation rule: (Loan pending amount / 12) % Legal Interest Rate 13
14 Employee Salary Deductions Court orders. Informed by a court as a result of a demand against employee. Types: Percentage over the net payment (i.e. 20% over the net amount). A fixed amount (i.e. 200 ). According to minimum salary. Currently in 2012: First 641,40 net amount. 0% applicable. Between to 1282,80 net amount. 30% over the amount. Between 1282,80 and 1924,20 net amount. 50% over the amount. 10% additional to 50% per each 641,40 additional net amount. Court Order amount must be transferred to Court or beneficiary bank account. 14
15 Tax and other filings Monthly filings: 111 / 216 to Tax Office. To be paid between day 1 and 20 in the following month. Annual filings: 190 / 296 to Tax Office. To be submitted between 1st and 31st of January in the following Year. 345: pension plan amounts (only company part). To be submitted between 1st of January and 20 th of February in the following year. Tax certificate to employees. To be given to employees between 1 st of January and 31 st of March. Other: Statistics to employment office: when requested. 15
16 Useful links Social Security: Tax Office (National): Employment office: 16
17 Questions & Answers 17
18 Thank you for your attention and participation 18
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