Bruto a neto is the step every new hire in Spain has to work out: the salary in your offer is gross (bruto), and what reaches your bank account is net (neto), after social security and income tax. Spanish offers also say how many payments (pagas) the yearly salary is split into, usually 12 or 14. With 14 pagas you get 12 normal monthly payslips plus two extra ones, typically in summer and December. It is the same yearly salary, just paid differently.
This guide explains the terms you will see in a Spanish job offer and contract, with 2026 numbers, so you can compare offers properly and know what to expect on your first payslip (nómina).
Work out your own figure: our salary after tax calculator shows your net pay for any gross salary and region in Spain, under the 2026 rules.
Salario bruto vs neto: what is the difference?
- Salario bruto (gross salary) is the total your employer agrees to pay you before any deductions. In Spain it is almost always quoted per year (bruto anual), for example “€50,000 brutos anuales”.
- Salario neto (net salary) is what you are paid after your employer deducts your share of social security and withholds income tax (IRPF).
Your employer also pays its own, larger share of social security on top of your gross salary. That is not taken from your pay, but it explains why the cost to the employer is well above the salary in the offer.
What comes off your gross salary
- Social security (employee share). In 2026, employees on a permanent contract pay 6.50% of their contribution base: 4.70% common contingencies, 1.55% unemployment, 0.10% vocational training and 0.15% for the intergenerational equity mechanism (MEI). The base is capped at €5,101.20 a month, so the most you pay on these rates is about €331.58 a month. Above the cap there is a small solidarity contribution (Order PJC/297/2026).
- Income tax (IRPF) withholding. Your employer withholds tax from each payslip, based on your expected yearly income and personal situation (IRPF regulation). The final tax is settled in your yearly return. IRPF has a state scale plus a regional scale, so net pay differs slightly between regions (IRPF law, articles 63 and 74).
Bruto a neto: 2026 examples
From our salary after tax calculator, for a single person with no children in the Comunidad de Madrid, under the 2026 rules:
| Gross a year (bruto) | Net a year (neto) | Net a month over 12 pagas | Net a month over 14 pagas (approx.) | Total deductions |
|---|---|---|---|---|
| €40,000 | €30,196 | €2,516 | €2,157 | 24.5% |
| €50,000 | €36,190 | €3,016 | €2,585 | 27.6% |
| €60,000 | €42,184 | €3,515 | €3,013 | 29.7% |
| €70,000 | €48,165 | €4,014 | €3,440 | 31.2% |
| €80,000 | €53,853 | €4,488 | €3,847 | 32.7% |
The 14-paga column is the yearly net divided by 14, as a rough guide. Real payslips differ slightly because withholding is spread over the year. In Barcelona, Valencia or Málaga the net is a little lower on the same gross, because of the regional tax scale: see, for example, €60,000 in Barcelona.
14 pagas: what it means and how it works
The legal basis
Every employee in Spain has the right to two extraordinary payments a year (pagas extraordinarias or pagas extra). One is paid around Christmas, and the other in the month set by the collective agreement or by agreement with workers’ representatives. The collective agreement sets their amount, and it can also allow them to be spread across the 12 monthly payments (prorrateadas) (Workers’ Statute, article 31).
That is where “14 pagas” comes from: 12 monthly salaries plus 2 extra payments.
14 pagas vs 12 pagas
The yearly gross is what matters. A €42,000 salary is €42,000 whichever way it is paid:
| 12 pagas (prorrateadas) | 14 pagas | |
|---|---|---|
| Gross per normal month | €3,500 | €3,000 |
| Extra payments | none (included every month) | €3,000 in summer (often June or July) and €3,000 in December |
| Gross per year | €42,000 | €42,000 |
So if a recruiter tells you a monthly figure, always ask whether it is “en 12 o en 14 pagas”. €3,000 a month in 14 pagas is €42,000 a year; €3,000 a month in 12 pagas is €36,000.
When are the 14 pagas paid?
The Christmas payment is usually paid in December. The second is often paid in June or July. Under the main IT sector agreement, for example, the extra payments are made in July and December, between the 15th and the 20th, and employees can ask for them to be spread over 12 months only if the company agrees (XIX IT and consultancy convenio, article 28). Check your own contract and convenio.
Do extra payments change your tax or social security?
Not overall. Your social security base each month already includes a twelfth of your extra payments, whether or not they are prorated (General Social Security Law, article 147). Income tax is calculated on your yearly income. So 12 or 14 pagas changes your cash flow, not your total deductions.
Budget with the yearly net figure, not one month’s payslip.
Pagas extra when you join or leave
Extra payments build up over the months you work. If you join in March, your first summer and December extras are usually prorated for the time worked. When you leave, your final settlement (finiquito) should include the part of the extra payments you have earned but not yet received, plus any unused holiday.
Convenio colectivo: what it is and why it matters
A convenio colectivo (collective agreement) is negotiated between unions and employers for a sector, a province or a single company. It is binding on every employer and worker within its scope for as long as it is in force (Workers’ Statute, article 82). In English it is usually called a “collective agreement” or “collective bargaining agreement”.
Your contract cannot give you less than your convenio. The convenio typically sets:
- minimum salaries for each professional group and level;
- the number and timing of pagas extra;
- working hours per year;
- holidays, which can be more than the legal minimum;
- the maximum trial period;
- leave, allowances and sometimes remote work rules.
Your contract and payslip should name the convenio that applies to you. If they don’t, ask HR.
The IT sector convenio
Most software and IT services companies fall under the XIX Convenio colectivo estatal de empresas de consultoría, tecnologías de la información y estudios de mercado y de la opinión pública, published in the BOE on 16 April 2025 and valid until 31 December 2027 (BOE-A-2025-7766). Key points:
- 14 payments: 12 monthly plus extra payments in July and December (article 28).
- Working time: at most 1,800 effective hours a year, and a shorter working week in August (article 20).
- Holidays: 23 working days a year, or 22 in companies with at least two months of intensive summer hours (article 21).
- Trial period: up to six months for most software roles (groups A to D in area 3) (article 10).
- Areas: the agreement now has six areas, including area 3, software development, programming and systems operation, and a new area 5, cybersecurity (article 15).
The convenio’s minimum salaries are well below what most international tech employers pay. For area 3, the 2026 table in the agreement as published sets a minimum yearly total (base salary plus plus convenio) of €30,904.37 for group A, the highest group, and €17,819 for group E level 2, the lowest (Annex I). Tables can be revised during the agreement’s life, for example to keep up with the minimum wage, so check the latest version in the BOE. On our board, the median posted salary was €74,500 in our October 2026 report.
Other common agreements include provincial oficinas y despachos (offices) agreements and company agreements at large firms. Banks, insurers and telecoms usually have their own sector or company convenios.
The minimum wage
Below any convenio is the national minimum wage (SMI). In 2026 it is €1,221 a month or €40.70 a day, with a yearly floor of €17,094, which is €1,221 in 14 payments (Real Decreto 126/2026).
Other terms in a Spanish job offer
| Term | Meaning |
|---|---|
| Salario fijo | Fixed salary |
| Variable or bonus | Variable pay, usually a percentage of salary tied to targets. Ask whether it is guaranteed and how often it has been paid in full. |
| Retribución flexible | Flexible benefits paid out of your gross salary, some of them tax-free |
| Contrato indefinido | Permanent contract, the norm for tech roles |
| Periodo de prueba | Trial period. Without a convenio limit, up to six months for qualified technical staff and two months for others (Workers’ Statute, article 14) |
| Jornada | Working hours. The legal maximum is 40 hours a week on average over the year (article 34) |
| Vacaciones | Paid holiday. At least 30 calendar days a year by law (article 38); convenios often express it in working days |
| Nómina | Payslip, issued at least monthly (article 29) |
| Finiquito | Final settlement when you leave |
Flexible pay (retribución flexible)
Many employers let you take part of your gross salary as benefits that are exempt from income tax up to set limits (IRPF law, article 42):
- Health insurance: up to €500 a year per person for you, your spouse and children (€1,500 for people with a disability).
- Public transport: up to €1,500 a year.
- Meals: meal cards or vouchers up to €11 a working day (IRPF regulation, article 45).
- Nursery (guardería) for young children.
These lower your income tax but not your social security, which is still calculated on your full pay. If you are under the Beckham Law, the tax effect is different, so ask your employer or an adviser before you sign up. Our tax guide explains the Beckham Law.
How to compare two Spanish job offers
- Convert everything to gross per year. Multiply monthly figures by 12 or 14, as stated.
- Separate fixed and variable pay. Compare fixed salary first.
- Check the convenio and holidays. 23 working days and 30 calendar days are roughly the same; anything above is a real benefit.
- Look at benefits. Health insurance, meal cards, training budgets and remote work allowances add up.
- Work out the net. Use the salary after tax calculator for the region where you will live.
- Consider the Beckham Law. If you are moving to Spain, it may change your net pay a lot.
For typical pay levels, see our software engineer salaries guide, and for how the two big cities compare after tax, read Madrid vs Barcelona for tech workers.
Frequently asked questions
What does 14 pagas mean?
It means your yearly gross salary is paid in 14 instalments: 12 monthly payments plus two extra payments (pagas extra), usually in summer and December. The Workers’ Statute gives every employee the right to two extra payments a year. It is not a bonus: a €42,000 salary in 14 pagas is still €42,000 a year.
When are the 14 pagas paid?
One extra payment is made around Christmas, usually in December. The month of the other is set by the collective agreement, often June or July. In the main IT sector convenio, the extra payments are made in July and December, between the 15th and 20th of the month. Check your own contract and convenio.
How do I calculate bruto a neto in Spain?
Start with your gross yearly salary and subtract the employee social security share (6.50% in 2026 on permanent contracts, up to a monthly cap of €5,101.20) and income tax, which depends on your region and personal situation. Our salary after tax calculator does this for you: on €50,000 in Madrid, the net is about €36,190 a year.
What is the difference between salario bruto and neto?
Salario bruto is your total pay before deductions, as written in your offer. Salario neto is what you actually receive after social security contributions and income tax withholding. On a typical tech salary of €50,000 to €70,000, deductions take roughly 27% to 33% under the normal rules.
What is a convenio colectivo?
It is a collective agreement between unions and employers for a sector, province or company. It sets minimum salaries, extra payments, working hours, holidays and trial periods, and it binds every employer and worker in its scope. Most IT companies follow the national IT and consultancy convenio, valid until the end of 2027.
Are pagas prorrateadas better than 14 pagas?
Neither pays more. With prorated payments you get the same yearly salary in 12 larger payslips, which smooths your cash flow. With 14 pagas your monthly payslip is smaller, but you get two extra payments. Social security and yearly income tax come out the same. Choose what suits your budget, if your employer offers a choice.
This guide explains Spanish pay terms in general. It isn’t legal or tax advice. Rates, the minimum wage and convenio tables change; check the official sources linked above and your own contract.