Is my Spanish job offer a good one?
Spanish offers quote a gross annual salary, but it may be paid in 12 or 14 instalments, and much of your pay and conditions can come from a collective agreement rather than your contract. Here’s how to read the numbers and what to ask before you sign.
In 30 seconds
- Check whether the salary is paid in 14 payments (two extra months, usually summer and Christmas) or spread over 12. The annual total is what to compare
- Your sector’s collective agreement (convenio colectivo) sets minimum pay for your job category, as well as hours, holiday and trial period. Ask which one applies
- If you’re moving to Spain for a job, you may be able to choose the Beckham law: a flat 24% on employment income up to €600,000 for up to six tax years. You must apply within six months of starting work
Salary: 12 or 14 payments?
Offers are written as a gross annual salary (salario bruto anual). By law you are entitled to two extra payments a year (pagas extraordinarias): one at Christmas and one in a month set by your collective agreement or by agreement with staff representatives. A collective agreement can instead spread them across your 12 monthly payslips (prorrateadas).
| How it’s written | What you get each month | Example: €40,000 a year |
|---|---|---|
| 14 pagas (14 payments) | 12 normal months plus 2 double months | About €2,857 gross in a normal month, and a second €2,857 in the two extra months |
| 12 pagas, or extras prorrateadas | The same amount every month | About €3,333 gross each month |
| Base plus bonus (variable) | Base as above; bonus only if targets are met | Ask whether the bonus is a contractual right or discretionary |
The annual figure is the same either way. When you compare with a UK salary, use the annual gross. The pay calculator works out take-home pay after income tax (IRPF) and social security.
What comes off your pay
Your employer deducts income tax (IRPF) and your social security contributions each month. In 2026 the employee share under the general scheme is about 6.5% of pay: 4.70% for common contingencies, 1.55% for unemployment on a permanent contract, 0.10% for training and 0.15% for the intergenerational equity mechanism (MEI). Contributions are charged on pay up to a maximum base of €5,101.20 a month (about £4,320). Your employer pays a much larger share on top. How IRPF works, and why it differs by region, is in NIE, TIE, padrón and tax.
Collective agreements and job categories
Many Spanish jobs are covered by a collective agreement (convenio colectivo), negotiated by unions and employers for a sector, a province or a single company. By law, an agreement binds every employer and worker within its scope while it is in force. It usually sets:
- A table of minimum salaries for each professional group (grupo profesional) or category. Check your offer is at least the figure for the category you’ve been given, and that the category matches the job
- The working week, which is often below the legal maximum of 40 hours
- Holiday above the legal minimum of 30 calendar days, if any
- When the two extra payments are paid, and whether they are prorated
- The maximum trial period, and the notice you must give if you resign
Ask the employer which agreement applies and which category you are in, then read the salary table yourself. Agreements are published in the BOE or in the official bulletin of the region or province.
The minimum wage (SMI)
Real Decreto 126/2026 set the 2026 minimum wage (salario mínimo interprofesional, SMI) at €1,221 a month in 14 payments, which is €17,094 a year (about £14,490). It applies from 1 January 2026 and is 3.1% higher than in 2025. Where the extra payments are prorated, it is €1,424.50 a month. Your collective agreement may set a higher minimum for your category.
Contract types since the 2022 reform
Since the 2021–22 labour reform, an employment contract is presumed to be permanent (indefinido). Fixed-term contracts are now only allowed for two reasons, and the contract must spell out the reason.
| Contract | What it means |
|---|---|
| Indefinido (permanent) | The normal contract. Full-time or part-time |
| Fijo-discontinuo | A permanent contract for seasonal or intermittent work, such as tourism. You are called back each season |
| Por circunstancias de la producción (fixed-term) | For an unforeseen rise in work or a predictable short peak. Usually up to 6 months; a sector agreement can extend it to 1 year. The short-peak version can be used for at most 90 days a year |
| De sustitución (cover) | To cover a named worker who has the right to return, for example on parental leave |
| Formativo (training) | For training alongside work, or practice after a qualification. No trial period on the training version |
If you are employed for more than 18 months in any 24 on two or more production contracts with the same company, you become permanent by law.
Trial period (periodo de prueba)
A trial period must be agreed in writing. Your collective agreement sets the limit; if it doesn’t, the law caps it at 6 months for qualified technical staff (técnicos titulados) and 2 months for other workers (3 months in companies with fewer than 25 staff). During the trial either side can end the contract without notice or severance. A trial period isn’t allowed if you have already done the same job for that company.
If you need a work permit
Unless you hold residence through the Brexit Withdrawal Agreement, you need a visa and permit that allows you to work. For a standard work permit, the employer applies for the work authorisation in Spain and pays its fee; you then apply for the visa at the consulate. Ask who pays which fees, and how long the employer expects the process to take. See Visa routes to Spain.
The Beckham law (special regime for inbound workers)
Article 93 of the income tax law lets some people who become tax resident in Spain because they move there choose to be taxed under non-resident tax rules for the year they move and the next five years.
| Point | The rule |
|---|---|
| Rate on employment income | 24% up to €600,000 a year (about £508,000); 47% above that |
| Other income | Only Spanish-source income is taxed. Savings income such as dividends and gains is taxed at 19% to 30% |
| Who can use it | People who haven’t been tax resident in Spain in the previous 5 years and move because of a job with a Spanish employer, a posting by their employer, remote work for a foreign employer (including on the digital nomad visa), becoming a company director (with limits), an approved entrepreneurial activity, or highly qualified work for a start-up or in R&D |
| Family | Your spouse and children under 25 can also opt in if they move with you or later in your first year, as long as their taxable income is lower than yours |
| How to apply | File form Modelo 149 with the Agencia Tributaria within 6 months of the start date on your Spanish social security registration. The deadline is strict |
| Wealth tax | You’re only liable on assets in Spain |
Relocation help
There is no legal rule about relocation help. It is down to what you negotiate. Common items to ask about:
- Flights for you and your family
- Temporary accommodation for the first few weeks
- Shipping your belongings
- Visa fees and document costs (police certificate, apostilles, sworn translations) for you and your family
- Help with the NIE, TIE and padrón appointments, or a relocation agent
- Help choosing a Beckham law option, and a tax adviser
- Whether any of it must be repaid if you leave within a year or two
Questions to ask before you sign
- Is the salary paid in 12 or 14 payments, and what is the annual gross?
- Which collective agreement covers the job, and which professional group am I in?
- Is the contract permanent (indefinido)? If not, what is the legal reason given?
- How long is the trial period?
- What are the weekly hours, and how is overtime paid or compensated?
- How many days of holiday, above the legal 30 calendar days?
- Is the bonus contractual, and is any of it paid in kind (car, health insurance, meal cards)?
- Who handles and pays for my visa and work permit?
- Will you support a Beckham law application?
- What relocation help is there, and is any of it repayable?
What to do next
- Ask which collective agreement and category apply
- Run the annual gross through the pay calculator
- Talk to a Spanish tax adviser about the Beckham law before you start work
- BOE: Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015), consolidated text
- Garrigues: Real Decreto 126/2026 sets the 2026 minimum wage (SMI) (Feb 2026, secondary)
- Fieldfisher: Real Decreto 126/2026, minimum wage for 2026 (secondary)
- Seguridad Social: Contribution bases and rates 2026 (Régimen General)
- BOE: Ley 35/2006 del IRPF, article 93 (special regime for workers moving to Spain), consolidated text
- Agencia Tributaria: Modelo 149, instructions (option for the special regime for inbound workers)
- Agencia Tributaria: Deadline to opt for the special regime (IRPF manual)