Overtime Calculator: Spain 2026
Type of overtime
No legal minimum premium; the collective bargaining agreement sets the rate. Common: 25-75%. If the CBA sets nothing, the ordinary hourly rate applies (0%).
Alternative: time off in lieu (Art. 35.1 ET)
- The CBA may provide for compensating overtime with equivalent time off (instead of pay)
- Compensation must occur within 4 months of the overtime (unless the CBA extends this)
- Hours compensated with time off do not count towards the 80h/year limit nor incur SS contributions
Arts. 35-37 ET (RDLeg 2/2015). SS rates per current RD-ley. Indicative calculator.
Legal basis
Annual cap (Art. 35.2 ET): Structural overtime is limited to 80 hours per calendar year. Not counted against the cap: hours compensated with rest within 4 months, force majeure hours (Art. 35.3 ET), or hours by part-time workers.
Minimum pay (Art. 35.1 ET): No legal minimum surcharge exists. The collective agreement or individual contract sets the amount. Without agreement, the ordinary hourly rate applies. CBAs typically set surcharges of 25-75%.
Social Security: Overtime has special contribution rates: 23.60% employer + 4.70% employee (structural) and 12.00% employer + 2.00% employee (force majeure), applied to gross overtime pay.
Voluntary nature (Art. 35.5 ET): Overtime is voluntary unless the CBA or contract makes it compulsory. Refusal can only be sanctioned if overtime was expressly agreed.
Overtime FAQ
How many overtime hours are allowed per year?
The legal cap is 80 structural overtime hours per year (Art. 35.2 ET). Force majeure hours are not counted, nor are hours compensated with rest.
How much is paid for an overtime hour?
No legal minimum surcharge. CBA or contract sets the amount; if nothing agreed, ordinary hourly rate applies. CBAs typically set 25-75% surcharge.
Is overtime compulsory?
No, it is voluntary unless CBA or contract makes it mandatory (Art. 35.5 ET). Refusal cannot be sanctioned if overtime was not expressly agreed.
How is overtime taxed for Social Security?
Special SS rates: 23.60% employer + 4.70% employee (structural); 12.00% employer + 2.00% employee (force majeure), on gross overtime pay.
Questions about your overtime?
Lexiel checks the 80h/year limit, correct compensation and your rights if your employer does not pay overtime with references to the Workers Statute.
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