Lerio — Contractor Ops Agent

Partner with Lerio to keep employment in Spain legally sound — contracts, payroll and statutory benefits handled against the live rule set.

CurrencyPayroll

All compensation is paid in EUR (€). Cross-border funding is converted at the daily rate on the pay date.

Working hoursSchedule

The standard week is 40 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.

Paid leaveTime off

Statutory time off is 10 holidays / year, in addition to nationally observed public holidays.

Payment frequencyCadence

Payment frequency is monthly.

Minimum wageFloor

The statutory minimum is €8.87. Lerio blocks any contract drafted below the floor.

Tax yearCalendar

The Spain tax year runs Jan – Dec. Year-end filings are prepared automatically.

Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.

Employee taxes

withheld from gross

Employee Taxes

withheld from gross

General Contingencies

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

4.7%

Unemployment Insurance

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

1.55%

Vocational Training

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

0.1%

Intergenerational Equity Mechanism

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

0.15%

Personal Income Tax

Description

Tax Rate (%)

For annual gross income up to 12,450€

19%

For annual gross income between 12,451€ - 20,200€

24%

For annual gross income between 20,201€ - 35,200€

30%

For annual gross income between 35,201€ - 60,000€

37%

For annual gross income between 60,001€ - 300,000€

45%

For annual gross income over 300,000€

47%

Employer taxes

on top of gross

Employer Tax

on top of gross

General Contingencies

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

23.6%

Unemployment Insurance

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

5.5%

Occupational Insurance

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

1.5%

Salary Guarantee Fund

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

0.2%

Vocational Training

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

0.6%

Intergenerational Equity Mechanism

Description

Tax Rate (%)

Applied to annual gross income up to 61,214.40€

0.75%

▲

Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.

You can hire in Spain through Lerio’s Employer of Record — no local entity required.

●

Spain is one of Europe’s largest economies and a strategic hub for businesses expanding into Southern Europe and Latin America. With its growing technology sector, strong service industries, and competitive workforce, Spain offers attractive opportunities for international employers. However, employment in Spain is highly regulated, with strict labor laws, social security requirements, and collective bargaining agreements.An Employer of Record (EOR) in Spain allows companies to hire employees legally without establishing a local entity. The EOR acts as the legal employer, managing contracts, payroll, taxes, benefits, and compliance, while the client company directs the employee’s daily work and business activities.<h3 class="bn-inline-content">Key Benefits of Using an EOR in Spain</h3><ul><li>Faster Hiring – Onboard employees in weeks without going through lengthy entity registration.</li><li>Compliance with Spanish Labor Law – Ensure contracts, payroll, and benefits follow national legislation and collective agreements.</li><li>Cost & Risk Reduction – Avoid administrative complexity, legal risks, and costs of entity setup.</li><li>Access to Skilled Talent – Tap into Spain’s diverse talent pool, particularly in IT, engineering, finance, and customer service.</li><li>Flexibility – Scale operations up or down based on business needs.</li></ul><h3 class="bn-inline-content">Employment in Spain Through EOR</h3>By working with an Employer of Record in Spain, companies gain support with:<ul><li>Employment contracts drafted in compliance with Spanish law and applicable collective bargaining agreements.</li><li>Payroll management, including withholding of income tax (IRPF) and social security contributions.</li><li>Employee registration with Spain’s social security system.</li><li>Administration of mandatory benefits, including paid leave, sick leave, maternity/paternity leave, and severance obligations.</li><li>Adherence to termination procedures, which are highly regulated and require proper justification and compensation.</li><li>HR and employee support to ensure smooth operations.</li></ul><h3 class="bn-inline-content">Compliance and Labor Laws in Spain</h3><ul><li>Working Hours: Maximum of 40 hours per week, with restrictions on overtime.</li><li>Paid Leave: At least 30 calendar days (22 working days) of paid annual leave, plus public holidays.</li><li>Probation Period: Generally up to 6 months for qualified technicians and 2 months for other workers.</li><li>Termination Rules: Employees are strongly protected; dismissals require proper cause, notice, and severance pay (20–33 days’ salary per year of service, depending on the type of dismissal).</li><li>Social Security: Both employer and employee contribute to pension, healthcare, unemployment, and other benefits. Employer contributions are significant, averaging around 30% of gross salary.</li><li>Collective Bargaining Agreements (CBAs): Widely enforced in Spain, regulating pay scales, working hours, and benefits across industries.</li></ul><h3 class="bn-inline-content">Why Choose an EOR in Spain?</h3><ul><li>Speed to Market – Avoid delays from entity registration.</li><li>Legal Compliance – Navigate Spain’s complex labor framework with expert guidance.</li><li>Reduced Administrative Burden – Outsource payroll, HR, and compliance.</li><li>Cost Efficiency – Minimize upfront and ongoing expansion costs.</li><li>Local Expertise – Gain in-country knowledge to manage employee rights and obligations.</li></ul>

What Lerio handles

✓

Compliant local contract

Drafted to Spain labour law, in Spanish and English, with the statutory clauses pre-filled.

✓

Onboarding & payroll setup

Tax registration, social-security enrolment and the first pay cycle, configured in EUR.

✓

Ongoing compliance

Document expiries, minimum-wage changes and Europe regulatory updates watched continuously.

✓

Statutory benefits

Leave, public holidays and mandatory contributions administered automatically.

Typical timeline

via EOR

Day 0

Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Spain template.

Day 1–3

Contract signed. Local registrations and benefit enrolment begin in parallel.

Day 3–7

Ready to work. Equipment, access and the first payroll run are scheduled.

Monthly

Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.

Statutory benefits in Spain, plus the supplemental coverage teams usually add.

Mandatory

✓

Unemployment insurance

✓

Health insurance

✓

Extended health care

✓

Pension

Commonly added

optional

✓

Supplemental coverage

<h3 class="bn-inline-content">Statutory / Mandatory Benefits in Spain</h3>Governed by Spanish labor law and Collective Bargaining Agreements (CBAs):<ul><li>Paid Annual Leave – Minimum 30 calendar days per year (equivalent to about 22 working days).</li><li>Public Holidays – 14 per year (10 national, 2 regional, 2 local).</li><li>Working Hours & Overtime – Standard 40 hours per week, maximum 9 hours/day. Overtime capped and often compensated with time off or higher pay.</li><li>Paid Sick Leave –<ul><li>First 3 days: usually unpaid (unless CBAs improve it).</li><li>Days 4–15: employer pays 60% of salary.</li><li>Days 16–20: social security pays 60%.</li><li>From day 21 onward: 75% covered by social security.</li></ul></li><li>Maternity Leave – 16 weeks paid at 100% of salary (6 weeks compulsory after birth).</li><li>Paternity Leave – 16 weeks paid, fully equal to maternity leave since 2021.</li><li>Parental Rights – Right to request reduced working hours or unpaid leave for childcare.</li><li>Severance Pay – Varies by contract type and reason for termination (e.g., 20 days per year of service for economic dismissals, 33 days per year for unfair dismissals).</li><li>Social Security Contributions – Employers contribute around 30% of gross salary (covering pensions, unemployment, sickness, maternity/paternity, and work injury).</li><li>Unemployment Benefits – Eligible employees receive benefits through the public system.</li><li>Occupational Health & Safety – Employers must provide a safe workplace under Spanish law.</li></ul><h3 class="bn-inline-content">Common Employer-Provided Benefits in Spain</h3>Employers, especially larger firms and multinationals, typically offer extra perks:<ul><li>Supplementary Health Insurance – Private medical coverage (highly valued despite universal public healthcare).</li><li>Meal Vouchers (Cheques Restaurante) – Popular benefit, usually €9–11 per working day.</li><li>Transport Allowances – Commuting subsidies, fuel cards, or company transport.</li><li>Supplementary Pension Plans – Employer contributions to private retirement savings.</li><li>Life & Disability Insurance – Often included in executive and senior employee packages.</li><li>Performance Bonuses – Annual, productivity, or profit-sharing bonuses.</li><li>Flexible / Remote Work Options – Hybrid models are increasingly standard post-COVID.</li><li>Professional Development – Training programs, certifications, education support.</li><li>Wellness Programs – Gym memberships, mental health support, wellness stipends.</li><li>Extra Paid Leave – Beyond statutory minimum, e.g., for birthdays, volunteering, or long service.</li><li>Stock Options / Equity Plans – Common in tech, startups, and international companies.</li><li>Employee Discounts – Corporate discounts on consumer goods, travel, and services.</li></ul>

●

Lerio benchmarks each package against live Europe data — open the comp agent to see where an offer lands.