Your first day at work
In Spain your employer must register you with Social Security before your first day, and a short form sets how much income tax is taken from your pay. Get these right and your first payslip (nómina) will be correct.
In 30 seconds
- Your employer must register you with Social Security (the alta) before you start work, and you need a Social Security number for it
- Fill in Modelo 145 so the right income tax (IRPF) is withheld. Most salaries are paid in 14 payments: 12 months plus two extra ones, unless they are spread across 12
- Expect a trial period of up to 6 months for graduates (2 months for others), safety training in work time and a daily record of your hours
Before you start: the alta
Your employer must file your registration with Social Security (alta) before you start work, and no more than 60 days before. You need your Social Security number (número de afiliación) for this, so get it early: see NIE, TIE and Social Security number. If an employer files late, the alta only counts from the date they file, and you can apply yourself. Check it later on your working life report (informe de vida laboral).
Papers for day one
| Document | Why |
|---|---|
| Passport and TIE, or your visa and NIE | Proof of identity and right to work |
| Social Security number | For the alta |
| Spanish bank account (IBAN) | For your pay: see Opening a bank account |
| Modelo 145 | Your personal and family details, so the right tax is withheld |
| Signed contract | Read the job category, collective agreement (convenio colectivo), hours, salary and trial period |
Modelo 145 and income tax
Your employer withholds income tax (IRPF) from each payslip. Modelo 145 tells them your family situation: children, dependants, disability and whether you moved home for the job. You give it to your employer, not the tax office (Agencia Tributaria), at the start of the job and when things change. If you leave details out, more tax may be taken, and you can claim it back in your tax return. Giving false details can bring a fine of 35% to 150% of the tax not withheld. How IRPF works is in NIE, TIE and how tax works. If you may qualify for the special regime for inbound workers (the “Beckham law”), you apply on Modelo 149 and the deadline is short: see Telling HMRC and tax residence.
Your payslip
Pay can’t be made at intervals longer than a month, and you get a payslip (recibo de salarios) showing each item of pay and each deduction separately.
| Deduction (2026) | Your share | Employer’s share |
|---|---|---|
| Common contingencies (pensions, sick pay) | 4.70% | 23.60% |
| Unemployment, permanent contract | 1.55% | 5.50% |
| Training (formación profesional) | 0.10% | 0.60% |
| Intergenerational equity (MEI) | 0.15% | 0.75% |
| Wage protection fund (FOGASA) | None | 0.20% |
| Income tax (IRPF) | Withheld at your rate | None |
On a fixed-term contract the unemployment rate is 1.60% for you. The employer also pays accident insurance at a rate set by activity. Use the UK vs Spanish pay calculator to see what you take home.
14 payments
By law you get two extra payments a year (pagas extraordinarias), one at Christmas and one in a month set by your collective agreement, usually summer. The agreement can spread them across 12 months instead. So a salary of €42,000 may come as 14 payments of €3,000 or 12 of €3,500. Check which in your offer: see Understanding a Spanish job offer.
Trial period, hours and holidays
- Trial period (periodo de prueba): must be in writing. Without a collective agreement rule, up to 6 months for qualified technical staff (técnicos titulados) and 2 months for others (3 in firms with fewer than 25 staff). Either side can end the contract during it
- Time recording: your employer must keep a daily record of when you start and finish, kept for 4 years. A decree to make it digital has been in preparation since 2025; check whether it has been approved
- Holiday: at least 30 calendar days of paid leave a year, plus national, regional and local public holidays
- Your rights at work are in Your rights at work
Health and safety training
Under the occupational risk prevention law (Ley 31/1995, known as PRL), your employer must give you theory and practical health and safety training for your job when you are hired. It must be in working hours where possible and at no cost to you.
Languages at work
In Catalonia, Valencia, the Balearics, the Basque Country and Galicia you may hear the regional language at work. More in Working in Spain.
What to do next
- Get your Social Security number before your start date
- Hand in Modelo 145 in your first week
- Check your first nómina for the right IRPF and contributions
Keep going
- Seguridad Social: Afiliación y altas
- Seguridad Social: Bases y tipos de cotización 2026
- Agencia Tributaria: Modelo 145, comunicación de datos al pagador
- Agencia Tributaria: Obligaciones del retenedor, Modelo 145
- BOE: Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015), consolidated
- BOE: Ley 31/1995 de Prevención de Riesgos Laborales
- Qué!: Nuevo registro horario, Trabajo adapta la normativa (Jul 2026)