Overtime in Spain: how it is paid, contributions and legal limits
Overtime (horas extraordinarias) is work done beyond your normal working hours. It has its own rules on limits, payment and contributions.
Limits
- A maximum of 80 hours of overtime a year. Hours compensated with time off within the following four months do not count.
- It is voluntary, unless the collective agreement or contract states otherwise.
- Workers under 18 cannot do overtime.
How it is paid
The collective agreement or contract decides whether overtime is paid in money or compensated with time off. If it is paid, it cannot be worth less than an ordinary hour.
Social Security contributions
Overtime is subject to a specific contribution rate of 28.30%: 23.60% paid by the employer and 4.70% by the employee. If it is due to force majeure (for example, to repair urgent damage), the rate falls to 14% (12% employer and 2% employee).
IRPF
Overtime is taxed like the rest of your salary. If you do a lot of it, your employer may adjust your withholding upwards in the following months.