9.2.3 Overtime

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Commentary

Spain

In general terms, overtime hours are of voluntary acceptance by employees, with exceptions made for specific individuals and an applicable collective agreement. Structural overtime hours will be obligatory as they are meant to substitute unexpected leaves and meet higher production periods.

Overtime hours can be compensated

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2.1.5 Zero taxation for under 26 year olds

6.1.3 Employer has no place of business in jurisdiction

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

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

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9.2.3 Overtime

Spain

2.1.5 Zero taxation for under 26 year olds

6.1.3 Employer has no place of business in jurisdiction

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

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

3.2 Sick leave and incapacity allowance

3.5 Stock options

2.2.1 Mandatory social documents

5.3 Foreign employers

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

2.3.1 Labour market contributions (am-bidrag)

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.3 Participatory bonus

3.3 Leave of absence

2.1.3 Tax calculation

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9.2.3 Overtime

Spain

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