Spain's two extra payments (pagas extraordinarias) in 2026
Spanish employees receive two extra payments a year. How the pagas extraordinarias work in 2026 — timing, and how they are taxed.
Two statutory extra payments
Spain's Workers' Statute requires two extra payments (pagas extraordinarias) a year: the 13th and 14th month. They are commonly paid at Christmas and in summer, though a collective agreement can change the timing or spread them across the twelve monthly payslips.
How they are taxed
- Both payments are ordinary employment income, taxed under the progressive IRPF scale.
- Social security contributions apply, subject to the annual contribution bases.
- Withholding is an advance against your final tax, so the effective rate on the extra payment reflects your top marginal rate.
Check your own numbers
Use the 13th and 14th month calculator for Spain to value the extra payments after tax, or the Spain salary calculator for the full picture.
Try the calculators
October 2026