10. Employer Footprint | Spain | Spain | Tolley's Global Mobility: Employment Taxes (Europe)

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10. Employer footprint | Spain

Spain

Introduction to the analysis of the employer footprint

The tabulated questions and answers below will help an employer, who is intending to post an employee in the jurisdiction, to quickly assess the point at which the obligation to withhold tax and social security arises.

It is not intended that this should replace a full and

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

Introduction

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

6.1.1 EU social security agreement

5.3 Foreign employers

12. Checklist for employers

8.2 Failure to pay social security

5.3.1 Short term business visitors

2.2 Social security contributions

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

3.3 Leave of absence

7.1 Per diems

9.6.2 Holiday pay

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

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