Spain

Working time & holidays

The regular ceiling is 40 hours per week on an annual average; many sectors run 37–38 hours under collective agreements.

Statutory holiday is 30 calendar days (roughly 22 working days), plus 14 public holidays: 9 national, 2–3 regional and 2–3 local.

Forms of employment

The permanent contrato indefinido is the standard, with probation of two to six months. Fixed-term contracts survive only under strict conditions (seasonal peaks, cover); part-time is common.

Income taxes

The IRPF is progressive and varies slightly by region — from about 9.5 % to over 47 %.

The expat specialty: under the Beckham Law, incoming professionals, executives and digital nomads pay a flat 24 % for five years — on income up to €600,000.

Payroll costs

Employers carry the bulk: around 30–33 % of gross (pension/health ~23.6 %, unemployment ~5 %, training & wage guarantee fund 0.8 %, the MEI mechanism 0.9 %). Employees pay roughly 6–7 %.

Collective agreements

Nearly all employment falls under a convenio colectivo, fixing minimum wages, hours and extra payments — 14 salary instalments are the tradition. Deviations are allowed only in the employee's favour.

Hiring from abroad

EU citizens need no work permit but must register after three months and obtain a tax number (NIE). Third-country nationals need a visa or work permit — including Spain's digital-nomad visa. Equal treatment of national and foreign workers is required by law.