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 through analysis of employer obligations. Rather, it is a rough

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13. Employer burden table

2.2.1 ATP Livslang Pension

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

6.1.1 EU social security agreement

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

3.4 Private medical insurance

3.7.2 Sick pay

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

2.1.1 Tax deduction cards

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

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