Payslip Template (Nómina) Spain

A Payslip Template (Nómina) Spain is the mandatory written salary receipt (recibo de salarios) that every Spanish employer must provide to each employee at the time of payment of their remuneration, pursuant to Real Decreto 2245/1985, de 20 de noviembre, which established the obligatory model and minimum content of the nómina in Spain. The obligation to issue a nómina derives from Article 29.1 of the Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015, de 23 de octubre), which requires that the employer document all salary payments and deductions in a standardised receipt that the worker can retain as proof of payment and contribution.

The nómina is not merely an administrative document — it is the principal record of the employment relationship's financial terms. Spanish employers are required by the Inspección de Trabajo y Seguridad Social (ITSS) to maintain nómina records for a minimum of 4 years under Ley 58/2003 General Tributaria Article 66, and workers are entitled to receive their nómina in writing or electronically — digital nóminas are valid since the 2012 reform provided the employee has consented to or accepted electronic delivery. The Agencia Tributaria (AEAT) uses nómina data cross-referenced with Modelo 111 (quarterly IRPF withholding declaration) and Modelo 190 (annual IRPF summary) to detect discrepancies in salary reporting.

The structure of a valid Spanish nómina is defined by Real Decreto 2245/1985 and supplemented by the ITSS compliance guidelines. Every nómina must distinguish clearly between devengos (accruals — earnings) and deducciones (deductions). The devengos section includes: salario base (base salary per the applicable convenio colectivo or employment contract); complementos salariales (salary supplements — seniority/antigüedad, productivity bonuses, shift premiums, hazardousness pay/plus de peligrosidad, transport allowances, meal allowances); and extrasalariales (non-salary perceptions, such as expense reimbursements and indemnities not subject to social security contributions or IRPF).

The deducciones section must show all legal deductions: cotización a la Seguridad Social a cargo del trabajador (employee social security contributions) broken down by contingencias comunes (4.70%), desempleo (1.55% for indefinite contracts, 1.60% for temporary), formación profesional (0.10%), and horas extraordinarias where applicable; IRPF withholding (retención del IRPF) calculated based on the employee's personal circumstances declared on Modelo 145 and tables published annually by the AEAT; and any other agreed deductions (advances, voluntary pension fund contributions, or court-ordered attachments).

The liquid salary (salario líquido or neto a percibir) — the actual amount paid to the worker's bank account — is the result of total devengos minus total deducciones. The nómina must also reflect the employer's social security contribution (cuota empresarial a la Seguridad Social) as an informational element, even though this cost is borne by the employer and not deducted from the worker's salary. The employer's contribution covers contingencias comunes (23.60%), desempleo (5.50% or 6.70% depending on contract type), FOGASA (0.20%), formación profesional (0.60%), and AT/EP (accident and occupational disease, rate varies by CNAE activity code).

The applicable sector convenio colectivo supplements the statutory nómina structure with sector-specific salary components — tablas salariales, pagas extraordinarias (mandatory bonus pay), and other agreed remuneration elements. Spain requires two mandatory extra payments (pagas extraordinarias) per year under Article 31 of the Estatuto de los Trabajadores — typically in June and December — each equivalent to at least one month's salario base, unless the convenio provides for prorrateadas (monthly prorating) of the extra payments across 12 monthly nóminas.

A Payslip Template Nómina Spain is required every pay period — monthly, fortnightly, or weekly depending on the employment contract and applicable convenio colectivo — for every employee working under any type of Spanish employment contract (contrato indefinido, contrato temporal, contrato a tiempo parcial, or contrato de formación en alternancia).

The nómina is needed at the start of each employer-employee relationship to establish the documented salary structure — identifying each salary component, applicable deductions, and net pay — so that both parties have a clear, legally compliant record from the first pay period.

A Nómina template is required by autónomos who hire employees under the Régimen General de la Seguridad Social — even if the company has only one employee, the obligation to issue a written nómina under Real Decreto 2245/1985 applies fully.

The payslip is needed when an employer adjusts an employee's salary following a convenio colectivo update, a salary review, a promotion, or a change in working hours (jornada laboral) — the nómina documents the change and provides the worker with clear information about the revised salary structure.

A Nómina modelo is required when an employee requests a salary certificate (certificado de haberes) for mortgage applications, rental contracts, or administrative procedures — the nómina is the primary document proving income and employment status recognised by Spanish financial institutions and public administrations including the Dirección General de la Vivienda.

The payslip is needed when calculating and paying mandatory extra payments (pagas extraordinarias) under Article 31 ET — the nómina for the June and December pay periods must clearly identify the extra payment as a separate devengo, and if the employer has agreed to prorate them monthly, each nómina must show the prorrateada amount.

A Nómina template is required when processing employee terminations — the final nómina (liquidación y finiquito) must document all outstanding salary, unused vacation pay, and proportional extra payments, and must accompany the finiquito document that the employee signs to acknowledge receipt of all amounts due.

Parties in Spain should prepare a Payslip Template (Nómina) Spain proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Estatuto de los Trabajadores (ET) RDL 2/2015, Spanish employment law governs contracts, dismissals, and working conditions. The Tesorería General de la Seguridad Social (TGSS) administers social security contributions. The Servicio Público de Empleo Estatal (SEPE) manages unemployment benefits. The Inspección de Trabajo y Seguridad Social enforces labour compliance. The Juzgados de lo Social hear employment disputes under the Ley Reguladora de la Jurisdicción Social (Ley 36/2011). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A legally compliant Payslip (Nómina) Spain under Real Decreto 2245/1985 and the Estatuto de los Trabajadores (RDL 2/2015) must contain all of the following elements to satisfy Inspección de Trabajo y Seguridad Social (ITSS) requirements and AEAT cross-referencing with Modelo 111 and Modelo 190.

Header Information: Full legal name and NIF/CIF of the employer (empresa). Full name and DNI/NIE of the employee (trabajador). Employee's professional group (grupo profesional) and professional category (categoría profesional) per the applicable convenio colectivo. Employee's Número de Seguridad Social (NSS) and the employer's Código de Cuenta de Cotización (CCC) assigned by the Tesorería General de la Seguridad Social (TGSS). Pay period (período de liquidación) — month and year. Employment contract type (tipo de contrato) — indefinite, temporary, part-time.

Devengos (Earnings): Salario base — the minimum base salary per the applicable convenio colectivo professional table. Complementos salariales — itemised salary supplements: antigüedad (seniority supplement if applicable), plus de peligrosidad or toxicidad (hazard pay), nocturnidad (night shift premium), horas extraordinarias (overtime pay at agreed rate), productividad (productivity bonus). Extrasalariales — non-salary perceptions not subject to Social Security or IRPF: dietas (meal allowances within AEAT limits), plus de transporte (transport allowance), gastos de desplazamiento (travel expenses). Prorrata de pagas extraordinarias (if extra pay is prorated across 12 months).

Deducciones (Deductions): Cotización del trabajador a la Seguridad Social — broken down by contingencia: contingencias comunes 4.70%, desempleo 1.55% (indefinite) or 1.60% (temporary), formación profesional 0.10%. Retención del IRPF — withholding percentage applied to the gross taxable salary, calculated from AEAT tables based on the employee's Modelo 145 declaration (personal and family circumstances). Other agreed deductions: anticipos (salary advances), cuotas sindicales (union dues if authorized), embargos de sueldo (wage attachments per court order), contributions to complementary pension plans.

Cuotas Empresariales (Employer Contributions — informational only): Total employer social security contribution — contingencias comunes 23.60%, desempleo 5.50% or 6.70%, FOGASA 0.20%, formación profesional 0.60%, AT/EP variable rate by CNAE sector activity code. These are informational and do not reduce the worker's salary.

Liquidación: Total devengos (gross salary). Total deducciones. Salario líquido (neto a percibir) — amount transferred to worker's designated bank account (número de cuenta / IBAN). Payment date and method.

Forms-legal.com provides this Nómina Payslip Template Spain as a practical starting point for employers. Every nómina must reflect the exact salary components and deduction rates applicable to the specific employee's professional group, convenio colectivo, contract type, and personal IRPF circumstances. Employers are strongly advised to use certified nómina management software (software de gestión de nóminas) or engage a gestor laboral colegiado to generate payslips, particularly when employees have variable salary components, overtime, or multiple social security contribution categories.

Additional compliance elements for a Payslip Template (Nómina) Spain used in Spain include: Under the Estatuto de los Trabajadores (ET) RDL 2/2015, Spanish employment law governs contracts, dismissals, and working conditions. The Tesorería General de la Seguridad Social (TGSS) administers social security contributions. The Servicio Público de Empleo Estatal (SEPE) manages unemployment benefits. The Inspección de Trabajo y Seguridad Social enforces labour compliance. The Juzgados de lo Social hear employment disputes under the Ley Reguladora de la Jurisdicción Social (Ley 36/2011). Forms-legal.com provides this template as a starting point for Spain-compliant documentation.