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Additional Custom Bonus
📊 Breakdown of salary supplements
Salary bonuses and supplements are integral parts of your gross pay in Spain. Bonuses such as transport allowances, agreement supplements, night shift premiums, or seniority pay are added to your base salary, directly impacting both your IRPF (income tax) withholdings and Social Security contribution bases.
🔍 Which salary bonuses are taxable and subject to contributions?
Under Spanish employment law, almost all wage supplements are fully subject to both Social Security contributions and IRPF withholdings. Previously, transport allowances were exempt from Social Security contributions, but Royal Decree-Law 16/2013 eliminated this exemption, making them 100% subject to contributions.
The only exceptions are non-salary compensations (conceptos no salariales) designed to repay the worker for business-related out-of-pocket expenses, such as mileage allowances (up to €0.26 per kilometer) or documented hotel stays. These remain tax-exempt and contribution-free as long as they stay within legal limits.
📝 Worked calculation examples
We demonstrate two typical payroll supplement structures below.
Example 1: Office administrator with standard bonuses
- Both bonuses are fully taxable and subject to contributions.
- Total Social Security contribution base: €2,050.00
Example 2: Mobile sales agent with exempt travel allowances
- Seniority bonus is taxable/contributable. Documented travel allowances are exempt.
- Total Social Security contribution base: €2,620.00 (excludes the €300.00 allowance)
❓ Frequently Asked Questions (FAQ)
Yes. Since the 2013 reform, the transport allowance contributes 100% to Social Security and is included in the base for common and occupational contingencies on your paycheck.
Only non-salary compensatory elements are exempt, such as relocation indemnities, official mileage rates (up to €0.26/km), and daily meals and lodging expenses incurred during travel and backed by receipts.
No. Collective agreement bonuses are legally binding. Employers cannot unilaterally cancel or alter them unless they initiate a formal substantial modification of working conditions process, which requires economic, technical, or organizational grounds.