Free Spanish payslip template (nómina)
Create a Spanish payslip (recibo de salarios) in your browser and download it as a PDF. The Spain preset follows the official model and fills in the deduction lines – contingencias comunes, desempleo, formación profesional, MEI and IRPF – while you enter every amount yourself.
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PayslipKit does not calculate Social Security contributions or IRPF withholding: take the figures from your payroll software or gestoría. The checklist below follows article 29 of the Workers' Statute and Orden ESS/2098/2014, and your data stays on your device.
Lines pre-filled for Spain
Rename, remove or add lines as needed. Lines left at zero are hidden once you enter amounts.
Earnings
- Basic salary · Salario base
- Salary supplements (seniority, agreement bonuses) · Complementos salariales
- Overtime hours · Horas extraordinarias
- Extra pay instalments · Gratificaciones extraordinarias
- Salary in kind · Salario en especie
- Allowances and expense reimbursements (non-salary) · Indemnizaciones o suplidos
Employee deductions
- Common contingencies (Social Security) · Contingencias comunes
- Unemployment · Desempleo
- Vocational training · Formación profesional
- Intergenerational Equity Mechanism (MEI) · MEI (Mecanismo de Equidad Intergeneracional)
- Contribution on overtime hours · Horas extraordinarias (cotización)
- Personal income tax withholding (IRPF) · IRPF
- Advances · Anticipos
- Value of goods received in kind · Valor de los productos recibidos en especie
- Other deductions · Otras deducciones
Employer contributions (information)
- Common contingencies · Contingencias comunes
- Workplace accidents and occupational diseases · AT y EP
- Unemployment · Desempleo
- Vocational training · Formación profesional
- Wage Guarantee Fund · Fondo de Garantía Salarial (FOGASA)
- Intergenerational Equity Mechanism (MEI) · MEI (Mecanismo de Equidad Intergeneracional)
What must a payslip show in Spain?
Article 29.1 of the Workers' Statute (Real Decreto Legislativo 2/2015) requires the employer to give each worker an individual receipt justifying the payment of wages, following the model approved by the Ministry unless a collective agreement or an agreement with workers' representatives sets another model. The official model is the annex to the Order of 27 December 1994, replaced by Orden ESS/2098/2014 so that the receipt also shows the employer's Social Security contribution.
Items the rules require (in short):
- Employer's name
- Employer's address
- Employer's tax or registration number
- Employee's name
- Employee's tax or social-security number
- Job title
- Pay period
- Each earning itemised (basic pay, allowances, bonuses)
- Gross pay
- Each deduction itemised with its amount
- Net pay
- Employer contributions
- Company's Social Security contribution account code
- Employee's professional category or group and contribution group
- Social Security contribution bases and the base subject to IRPF withholding
- The employer's Social Security contribution (required since Orden ESS/2098/2014)
- Total accrued (Total devengado), total deductions (Total a deducir) and net amount (Líquido total a percibir)
- Employee signature as proof of receipt, unless paid by bank transfer (the bank record then replaces the signature)
Sources
- Orden de 27 de diciembre de 1994 por la que se aprueba el modelo de recibo individual de salarios – texto consolidado (BOE)
- Cotización / Recaudación de Trabajadores (Seguridad Social)
- Se aprueba el nuevo modelo de nómina – Orden ESS/2098/2014 (Garrigues)
Reviewed November 2026. General information, not legal or tax advice — rules change, so always check the official source.
FAQ
Is a payslip mandatory in Spain?
Yes. Article 29.1 of the Workers' Statute requires an individual receipt justifying the payment of wages, following the official Ministry model unless a collective agreement sets another one.
Can a Spanish payslip be delivered electronically?
The rules set the content of the receipt, not the medium. Spanish case law accepts electronic payslips as long as the worker can access them and obtain a copy.
What is MEI on a Spanish payslip?
The Intergenerational Equity Mechanism (Mecanismo de Equidad Intergeneracional) is an additional Social Security contribution applied since 2023, shared between employer and employee.
Does PayslipKit calculate IRPF or Social Security?
No. The preset only adds the official line labels; you enter all bases and amounts yourself.