Spanish pagas extra: 14 vs 12 prorated payments and the part accrued for a part year
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Spanish employees have two extra payments a year, one at Christmas, and the collective agreement may spread them over 12 months. A 24,000 euro salary in 14 payments gives 1,714.29 euros a month and per extra payment, or 2,000 euros a month with prorating. Starting mid-year, each payment is paid in proportion to the days worked.
2026 · Rates and rules read from BOE, Estatuto de los Trabajadores (RDL 2/2015), artículo 31, Gratificaciones extraordinarias on 17 Oct 2026; they may have changed since.
Type your gross yearly salary, extra payments included.
Choose how your agreement accrues them: summer from July to June, or by half-year.
Enter the date you started (or the start of the year) and the date to count to.
Read each extra payment, the monthly pay over 12 or 14 payments and the part accrued so far.
This calculator works out Spanish pagas extraordinarias: the amount of each extra payment, the monthly pay over 14 or 12 payments, and the part of each payment that has accrued between two dates.
The law. Article 31 of the Estatuto de los Trabajadores gives every employee two extra payments a year, one at Christmas and the other in the month the collective agreement sets. The agreement also sets the amount and may spread both payments over the twelve monthly payments.
14 or 12 payments. The calculator takes the common case where each extra payment equals a month's salary. A yearly salary in 14 payments is paid as 12 months and 2 extras of a fourteenth each; prorated, it is paid as 12 equal months, each a twelfth.
Accrual. An extra payment is earned day by day over its accrual period. In the usual yearly scheme the summer payment accrues from 1 July to 30 June and the Christmas payment over the calendar year; in the half-yearly scheme, January to June and July to December.
A worked example. 24,000 euros a year, started on 2 March 2026, counted to 31 October: each payment is 1,714.29 euros; the summer payment has accrued 121 of 365 days (568.30 euros) and Christmas 244 of 365 days (1,145.99 euros).
When the job ends. The accrued, unpaid part of each extra payment is part of the settlement; see the Spain Final Settlement Calculator (Finiquito).
Not included. Agreements that pay a different amount, a third payment, part-time changes and unpaid leave. For tax and Social Security, see the Spain Payslip Calculator.
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The collective agreement sets it; usually each of the two extra payments equals one month's salary, so it is the yearly salary divided by 14. A 24,000 euro salary gives 1,714.29 euros per month and per extra payment. Some agreements pay only the base salary in the extras, so check yours.
The yearly total is the same. In 14 payments you receive a fourteenth each month and two extra payments, usually in summer and at Christmas; prorated in 12, you receive a twelfth every month. On 24,000 euros that is 1,714.29 euros a month plus two extras, or 2,000 euros a month.
Each payment accrues day by day over its period. Multiply the payment by the days worked in the period and divide by the days in the period. Starting on 2 March 2026, by 31 October the Christmas payment has accrued 244 of 365 days, 1,145.99 euros on a 1,714.29 euro payment.
Collective agreements decide. In the common yearly scheme the summer payment accrues from 1 July of the previous year to 30 June and the Christmas payment from 1 January to 31 December. In the half-yearly scheme, the summer payment covers January to June and Christmas July to December.
Article 31 of the Estatuto de los Trabajadores allows the extra payments to be spread over the twelve monthly payments when the collective agreement says so. Prorating changes only when the money arrives, not the total. Social Security always prorates the extra payments in the monthly contribution base.
The part accrued and not yet paid is owed in the final settlement, the finiquito, together with unpaid salary and untaken holidays. If the payments were prorated, nothing extra is owed, because each monthly payslip already included its share. The Spain Final Settlement Calculator adds these parts up.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Spain Extra Payments Calculator (Pagas Extra) and anybody who knows can answer. No account needed.
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