Your Spanish payslip (nómina) explained, line by line (2026)
A Spanish nómina has a structure set by law: a header with you and your employer, the earnings (devengos), the deductions (deducciones), the net pay (líquido a percibir) and, at the bottom, the contribution bases. Once you know the blocks, it reads quickly.
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The header
Your employer's details and Social Security account code, your name, NIF or NIE, Social Security number, contribution group (grupo de cotización), job category, seniority date and the period paid. Your group and category decide your minimum pay under the collective agreement (convenio colectivo), so check they match the job you actually do.
Earnings (devengos)
Salary items (percepciones salariales): base salary, complements such as seniority, position or productivity, overtime, and the extra payments (pagas extra). Most contracts pay 14 times a year, with the extras in June or July and in December, though they can be spread over 12 months (prorrateadas). Non-salary items (percepciones no salariales), such as travel allowances (dietas) or mileage, compensate costs and, within legal limits, carry no contributions and no tax.
Social Security contributions
Your share in 2026 is 6.50% on a permanent contract: 4.70% common contingencies, 1.55% unemployment (1.60% on a temporary contract), 0.10% vocational training and 0.15% for the pension reserve (MEI). Overtime carries its own contribution (4.70%, or 2% for force majeure). Contributions are capped at a maximum base of 5,101.20 EUR a month in 2026, with a small solidarity contribution above it. Your employer pays its own, larger share, which is not taken from your pay.
Income tax withholding (IRPF)
The IRPF line is an advance on your yearly income tax. Your employer sets the percentage from your expected annual pay and the personal data you give on form 145 (family situation, children, disability). It must recalculate it when your pay or situation changes, and you can ask for a higher rate, never a lower one. Temporary contracts under a year have a minimum of 2%. The final tax comes with the annual return (declaración de la renta) in spring; the combined state and regional scale starts at 19% and tops out above 45%, depending on the region.
Contribution bases at the bottom
The footer shows the bases used: the common contingencies base (monthly pay plus the monthly share of the extra payments), the professional contingencies base (which also includes overtime) and the IRPF base. The share of the extras is why the contribution base is higher than your monthly salary when the extras are paid separately.
What to check every month
Your pay against the minimum wage (SMI: 1,221 EUR a month in 14 payments in 2026, 17,094 EUR a year) and against the minimum of your collective agreement for your group; the seniority complement when you reach a new step; overtime paid or compensated with time off; the unemployment rate for your contract type; the IRPF percentage after a raise or a change in your family. Payslop runs these checks for free.
Check your own payslip. Upload it and every line is explained, the rates verified and the questions for HR written for you. Free, nothing stored. Decode my payslip
Questions people ask
Why did my IRPF percentage go up in the middle of the year?
Your employer recalculated it after a raise, a bonus or new personal data. The tax still due for the year is then spread over the remaining months, so the increase can look large.
Do I pay extra contributions on the pagas extra?
No. When they are paid separately, their monthly share is already included in your contribution base every month, so the month they are paid has no extra Social Security on them. IRPF is withheld at your usual percentage.
Can I ask my employer to withhold more IRPF?
Yes, in writing. It is useful if you expect to owe tax at the annual return, for example with two employers in the same year.
Related guides
Indicative rules as of October 2026. Not tax or legal advice.