Module: PYES | Molga: 05 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | SS (6.35% EE + 23.6% ER), IRPF, Modelo 111/190, Finiquito |
Tax | IRPF Progressive 19–47% |
Key Feature | SS Social Security & Modelo 190 Annual Declaration |
Pay Frequency | Monthly |
Banks | Banco Santander, BBVA, CaixaBank |
Spain-Specific Highlights
Social Security (Seguridad Social):
- SS rates: 6.35% EE (contingencias comunes 4.7%, desempleo 1.55%, FP 0.1%) + 23.6% ER
- MEI (Mecanismo de Equidad Intergeneracional): 0.5% from 2023
- Cotización base ceiling 2024: EUR 4,720.50/month
14 Pagas (14 monthly payments):
- Configure prorated or lump-sum extra monthly payment in June and December
- Summer bonus: July payment; Christmas bonus: December payment
Chapter 5.5: Modelo 111: monthly IRPF withholding declaration; Modelo 190: annual IRPF summary (January); SEPE (unemployment office) RED system reporting; Finiquito: termination settlement calculation including proportional holiday pay; ERE (collective dismissal) special payroll configuration
Regional Tax: Autonomous communities have own surcharge rates (Cataluña, Euskadi differ)