🇪🇸 Spain — SAP SF EC Cloud Payroll 6×6×6 Framework

Country Profile: Spain | Module: PYES | Currency: EUR | Molga: 05
Key Statutory: Seguridad Social (CC: 23.6% + AT/EP + FP), IRPF (income tax withholding), Modelo 111 (monthly)/190 (annual), 14 pays/year, SILTRA/Sistema RED reporting

Key Config Items

  1. Molga 05; EUR; Spanish; SEPA payments; fiscal year Jan–Dec
  1. Contingencias Comunes (CC): EE 4.7% + ER 23.6%; capped at base máxima
  1. Unemployment: EE 1.55% + ER 5.5% (indefinite) / ER 6.7% (fixed-term)
  1. FOGASA: 0.2% employer; Formación Profesional: EE 0.1% + ER 0.6%
  1. IRPF: withholding based on personal situation, annual income bracket
  1. 14 payrolls: extra June (verano) + December (navidad) — configure separate payroll areas

Wage Types

  1. Salario Base (ES01), Plus Convenio (ES10), Dietas (ES11 — tax-free per diem)
  1. Seguridad Social EE (ES60): CC 4.7% + unemployment 1.55%
  1. Seguridad Social ER (ES61): CC 23.6% + unemployment 5.5% + FOGASA + FP
  1. IRPF (ES70): monthly withholding; annual regularization in December
  1. Pagas Extras (ES20): June + December extra salary; 12-month proration
  1. Vacaciones: 30 calendar days (Estatuto de los Trabajadores Art. 38)

EC Integration & Testing

  1. DNI/NIE (ID) → IT0185; número de afiliación a SS → SILTRA routing
  1. Convenio Colectivo (sector agreement) → wage type and contribution routing
  1. SILTRA: monthly TC1/TC2 (now CRET) contribution file to Tesorería General
  1. Modelo 111: monthly IRPF withholding declaration to AEAT
  1. UAT: SILTRA test transmission via Sistema RED
  1. AMS: Annual base máxima/mínima update; IRPF table revision