Postings to Spain: Regulations and Reporting Requirements for Working

Regulations for working in Spain

Minimum wage in Spain

Since 2025, the minimum wage in Spain has been EUR 1,184 per month for 14 payments (equivalent to EUR 39.47 per day).

• applies to all employees and does not depend on the employee's profession, age or sector
• employees must be granted an uninterrupted rest period of at least 1.5 days per week and a rest period of at least 12 hours between shifts

‍

Working hours 

The maximum working time is set to 9 hours per day / 40 hours per week.

• If the working day exceeds 6 hours, the worker must be allowed at least 15 minutes of rest
• Workers must be allowed uninterrupted rest for at least 1.5 days per week and must have at least 12 hours of rest between shifts

‍

Registration Requirements in Spain

Foreign employers must notify Spanish labour authorities about posting prior to its beginning and irrespective of its duration.

The notification must be made electronically and should contain the following information:

• The foreign employer, 
• Personal and professional details about posted workers
• Details about the entity receiving posted workers and services
• Duration of posting, information about services to be carried out by posted workers in Spain, 
• Identification and contact details of the foreign employer's representatives in Spain

‍

Documentation Requirements for Posting

Foreign employers shall provide the following documents to Spanish authorities, upon their request:

• Employment contract of posted worker or equivalent document certifying terms and conditions for employment 
• Working time, including commencement and termination of work and number of daily working hours 
• Remuneration (payslips) 
• Document for posting (assignment letter or alike) 
• A1 Certificate for social security 

‍

Legal Representatives

Foreign employers must provide identification and contact details about their legal representative in Spain who can act on behalf of the foreign employer in consultation procedures and negotiations that affect posted workers. Foreign employers' representatives may act with power of attorney issued by a notary.

‍

Penalties for Non-Compliance

Penalties for non-compliance can be categorized as follows:

1. Serious infringement (fines between EUR 751 and EUR 7,500)
   
   • Delivery of communication about posting after the effective date or without designating relevant representatives in Spain
   • Failure to keep documentation relevant to posting available 
   • Failure to duly inform authorities about serious accidents
   • Failure to present (translated) documentation required by authorities

2. Very serious infringement (fines between EUR 7,501 and EUR 225,018)
   
   • Failure to notify posting or falsification / concealment of information about posting, 
   • Ingenuine posting - posting by foreign employer who does not carry out substantial activities in home country 
   • Ingenuine posting - posted worker does not normally carry out working activities in home country

‍

Social security in Spain

If an employee is posted to Spain from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Spanish Social security applies and the foreign employer must behave like a Swedish employer.

‍

Taxation of posted workers

• Remote workers who become Spanish tax residents are subject to Spanish personal income tax for their worldwide income
• Remote workers who are not tax residents in Spain are subject to Non-Residents Income Tax on income arising and capital gains obtained from Spanish sources

From January 2023, remote workers may apply for a special tax regime for inbound expatriates. It is necessary to conduct an assessment of conditions for remote working in Spain to determine if the special tax regime can apply.

When a remote worker is subject to taxation on personal income in Spain, the foreign employer must register for Spanish tax withholdings purposes when the foreign employer operates in Spain (the foreign employer does not have to have a permanent establishment in Spain).

‍

The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.