Employer of record in Spain: costs and rules for 2026

Spanish rules to plan around before you hire

Spain sets most of its employer costs by percentage of a monthly contribution base, and the base, the contract type and the payment schedule all change what you pay.

Fourteen payments, one base

Pay can run in 12 or 14 payments a year. The 2026 minimum wage itself is written as 14 x EUR 1,221 = EUR 17,094 (Real Decreto 126/2026). Because the contribution base includes prorated extra payments, the cost is the same either way: our EUR 35,000 example is 14 payments of EUR 2,500 and a monthly base of EUR 2,916.67.

Contract type

Unemployment is 5.50% on an open-ended contract and 6.70% on a fixed-term one, so a temporary contract costs 1.20 points more for the employer.

Probation limits (ET art. 14.1)

Unless a collective agreement says otherwise: 6 months for qualified technicians, 2 months for other staff (3 months in companies under 25 staff), and 1 month on temporary contracts of 6 months or less. Ask the EOR how many staff its Spanish entity has before you agree to a 3-month trial.

Caps on the base

The 2026 maximum base is EUR 5,101.20 a month, and the minimum runs from EUR 1,989.30 (group 1) to EUR 1,424.40 (groups 4 to 7). Pay above the maximum now attracts a solidarity contribution: 0.96%, 1.04% or 1.22% for the employer, depending on how far above the cap it is.

We have not yet confirmed Spain's dismissal severance, notice periods, annual leave, public holiday count or standard work week from the BOE consolidated text, which cut off after article 17 when we read it on October 16, 2026. Check those with Spain's labor ministry before you budget an exit.

Employment costs and rules in Spain

What an EOR charges to employ someone in Spain

Spain cost example: EUR 35,000 in 14 payments

The monthly base of EUR 2,916.67 is well under the EUR 5,101.20 cap, so every rate applies to the full salary.

The confirmed Seguridad Social rates add up to 30.65% (EUR 10,727.50). The AT/EP work accident premium is set by activity in the tariff of DA 61 TRLGSS; 1.50% is the rate we use for office work, but the Seguridad Social page we read did not show the office rate, so treat that line as an estimate; other activities pay more or less. A fixed-term contract adds 1.20% x 35,000 = EUR 420, for EUR 11,672.50 or 33.35%.

The employee pays 6.50% on an open-ended contract (6.55% fixed-term), withheld from the EUR 35,000. To test other salaries, use the international hiring cost calculator.

Hiring in Spain with an EOR or your own company

The $599 fee is USD 7,188 a year per person, a fixed charge on top of the EUR 46,252.50 employment cost. Opening a Spanish company removes it but puts Seguridad Social registration, monthly contributions and collective agreement checks on you. We have not priced Spanish company setup, so weigh EOR against an entity on your own headcount plan.

Self-employed contractors in Spain

Paying a Spanish freelancer avoids the 32.15%, but a contractor who works only for you, on your schedule, can be treated as an employee, and the contributions for the whole period become the exposure. Contractor management software suits real freelancers. A contractor of record takes on the classification work for $325 a month at Remote or $400 at Multiplier on annual billing (checked October 2026).

Choosing a Spain EOR

Multiplier tops our EOR scores at 79/100, with Core at $459 a month billed annually or $499 monthly; it says about 11% of countries carry adjusted pricing but does not name them, so ask for a Spain quote in writing. Oyster scores 64/100 at a flat $699, with no setup or termination fees and a deposit of at least one month of total service cost under its terms (its pricing page, in the fee table, gives no amount).

Because Spain's caps and solidarity bands changed for 2026, check that any provider quote uses the EUR 5,101.20 maximum base and the EUR 1,221 minimum wage; pages written before 2026 still show EUR 1,184. Contract terms and complaints for each provider are in the Deel review, Remote review and Oyster review, and all scores are on the best EOR services page. Nearby options: EOR in Portugal and France.