🇪🇸Spain 13th Salary Calculator
Under Article 31 of Spain's Estatuto de los Trabajadores, workers under a 14-payment agreement receive two full extraordinary bonuses per year, typically paid in summer and at Christmas.
Extraordinary Payments (Art. 31 Workers' Statute)EUR (€)
Under Article 31 of Spain's Estatuto de los Trabajadores, workers under a 14-payment agreement receive two full extraordinary bonuses per year, typically paid in summer and at Christmas.
Compensation & Service Period
Subject to standard progressive IRPF personal income tax withholding. Social security contributions are typically prorated over the 12 calendar months.
Formula: Two extraordinary payments (Summer & Christmas): 2 × €2,400 = €4,800, subject to the marginal IRPF on top of a €28,800 annual base salary.
Advance payment paid gross without social security or tax withholdings.
Final balance after statutory tax and social security withholdings.
Detailed Payment Breakdown
Extraordinary Payments (Art. 31 Workers' Statute)
Subject to standard progressive IRPF personal income tax withholding. Social security contributions are typically prorated over the 12 calendar months.
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Frequently Asked Questions
How is the 13th salary calculated in Spain?
Under Article 31 of Spain's Estatuto de los Trabajadores, workers under a 14-payment agreement receive two full extraordinary bonuses per year, typically paid in summer and at Christmas.
How is the 13th salary taxed in Spain?
Subject to standard progressive IRPF personal income tax withholding. Social security contributions are typically prorated over the 12 calendar months.