How to Calculate Overtime in Spain 2026: Pay, Rates & Limits

Millions of overtime hours are worked in Spain every week, and a large share of them are neither paid nor recorded correctly, exposing companies to fines of between €625 and €6,250 per worker.

In short, to calculate an overtime hour: divide your gross annual salary by the ordinary annual hours set in your collective bargaining agreement to get your ordinary hourly rate, then multiply it by (1 + the premium your agreement sets). The law only requires overtime to be paid at, as a minimum, the value of an ordinary hour (there is no mandatory single 75% premium), the limit is 80 overtime hours per year per worker, and they are subject to Social Security contributions of 28.3% for common overtime and 14% for force majeure overtime. Below we explain it step by step, with a worked example and how to record it to stay compliant.

If you landed here searching for "overtime calculator Spain", "how to calculate overtime in Spain", "overtime pay Spain" or "overtime rate Spain 2026", this is the most complete guide you will find. At JornAda we track time for more than 3,000 companies, so we see these calculations every day.

Table of contents

• What overtime is and the types that exist
• How to calculate the price of an overtime hour (formula)
• Step-by-step calculation example
• Overtime rate: what an overtime hour really pays
• Payment in cash or compensatory rest
• Legal limit: 80 hours a year and exceptions
• Social Security contributions on overtime in 2026
• How to record overtime and comply with the law
• Frequently asked questions
• Conclusion

What overtime is and the types that exist

Overtime hours are the working hours that exceed the maximum length of the ordinary working day agreed in your contract or in your collective bargaining agreement. The maximum legal ordinary working day is 40 hours a week on annual average, so any hour above that limit (or above the one set in your agreement, if it is lower) is an overtime hour. This is governed by Article 35 of the Spanish Workers' Statute.

The law distinguishes two types of overtime, and the difference matters because they contribute differently to Social Security:

• Common or structural overtime: hours worked to cover workload peaks, orders or absences. They are voluntary, unless they have been agreed in the contract or the collective agreement.
• Force majeure overtime: hours needed to prevent or repair extraordinary and urgent losses or damage. They are mandatory for the worker and do not count toward the annual limit.

Watch out for two special cases: part-time workers cannot work overtime — they work "complementary hours" (which have their own rules) — and workers under 18 are prohibited from working overtime.

How to calculate the price of an overtime hour (formula)

Calculating an overtime hour takes two steps: first you get the value of your ordinary hour, then you apply your agreement's premium.

Step 1 — Value of the ordinary hour. Divide your gross annual pay by the number of ordinary hours you work per year under your agreement:

• Ordinary hourly rate = Gross annual salary ÷ Ordinary annual hours in the agreement

If you prefer to start from your monthly salary, divide the gross monthly pay by the hours actually worked that month.

Step 2 — Apply the premium. Overtime is paid at, as a minimum, the value of the ordinary hour, plus whatever premium your agreement sets:

• Overtime rate = Ordinary hourly rate × (1 + premium %)

If your agreement sets no premium, an overtime hour can never be paid below the value of an ordinary hour. Let's see it with numbers.

Step-by-step calculation example

Imagine an employee with a gross salary of €21,000 a year and a working year of 1,770 annual hours under her agreement. Her agreement sets a 75% premium for overtime.

1. Ordinary hour: €21,000 ÷ 1,770 h = €11.86/hour.
2. 75% premium: €11.86 × 1.75 = €20.76 per overtime hour.
3. If she worked 10 overtime hours that month: 10 × €20.76 = €207.60 gross to add to the payslip.

Change only the premium percentage and the result changes: with a 25% premium, that same overtime hour would be worth €14.83; with no premium (paid at the ordinary value), €11.86. That is why the first thing you should always check is your collective bargaining agreement.

You will soon be able to run this calculation automatically with our online overtime calculator.

Overtime rate: what an overtime hour really pays

Here is the big misunderstanding: many people believe there is a mandatory legal premium of 75%. There isn't. That 75% comes from old legislation and no longer applies as a general rule.

What Article 35.1 of the Workers' Statute says today is that overtime is paid at, as a minimum, the value of an ordinary hour, and that the specific amount (the premium) is set by the collective bargaining agreement or, failing that, the employment contract. In practice, premiums usually range between 25% and 75% depending on the agreement and the sector. Bottom line: there is no single valid percentage for everyone — always check your agreement to know the exact premium that applies to you.

Payment in cash or compensatory rest

Overtime can be compensated in two ways, and this is also decided by the agreement or by arrangement with the company:

• Cash payment: paid on the payslip with the corresponding premium.
• Compensatory rest: exchanged for equivalent time off, which must be taken within the 4 months following the work.

There is a key nuance with major practical impact: overtime compensated with rest within those 4 months does not count toward the annual limit of 80 hours. If nothing is agreed, it is understood to be compensated with rest.

Legal limit: 80 hours a year and exceptions

The maximum number of overtime hours is 80 per year per worker, under Article 35.2 of the Workers' Statute. But there are exceptions that do not count toward that cap:

• Force majeure hours do not count toward the limit (and are also mandatory).
• Hours compensated with rest within the following 4 months do not count either.
• The limit is prorated for part-time contracts and for those who do not work the full year.

Exceeding the legal cap or failing to record overtime is one of the infringements the Labour Inspectorate detects most often, and fines range from €625 to €6,250 per affected worker.

Social Security contributions on overtime in 2026

Overtime is subject to a specific additional Social Security contribution, and the rate depends on the type of hour:

• Common or structural overtime: a rate of 28.3% (23.60% paid by the company and 4.70% by the worker).
• Force majeure overtime: a reduced rate of 14% (12% company and 2% employee).

An important detail for the worker: these additional contributions cover contingencies such as unemployment or training, but they do not count toward the base used to calculate the retirement pension. In addition, overtime must appear itemised on the payslip, separate from ordinary pay.

How to record overtime and comply with the law

Since Royal Decree-Law 8/2019, all companies are required to keep a daily record of each worker's working time, which includes overtime. That record must be kept for 4 years and be available to workers, their representatives and the Labour Inspectorate. The total overtime worked must also be reported monthly to the worker and to the legal representation.

At JornAda, with more than 3,000 companies managing their time tracking with us, the most common mistake we see with overtime is not miscalculating it: it is leaving no trace of when it was worked. Without clock-ins that back up those hours, a company cannot prove to an inspection either that they existed or that they were compensated with rest — and that is where the fines come from.

Keeping this on paper or in a spreadsheet is a constant source of errors and penalties. With time tracking software like JornAda, every clock-in is recorded automatically, the system calculates the hours that exceed the ordinary working day and generates the legal record ready to download. Employees can clock in from their phone, the web, a tablet in kiosk mode with a PIN or with an RFID reader over WiFi, keeping the overtime count always balanced.

To fully understand the legal obligation, we recommend reading our guide on the Royal Decree on working time records and, if you are still unsure which system to choose, the article on which time tracking system to choose.

Frequently asked questions

How much is an overtime hour paid in 2026?

At a minimum, the value of an ordinary hour; the premium is set by the collective agreement and usually ranges between 25% and 75%. To calculate it, divide your gross annual salary by the annual hours in your agreement and multiply by (1 + premium).

How many overtime hours can be worked per year?

A maximum of 80 hours a year per worker. Force majeure hours and hours compensated with rest within the following 4 months do not count toward that limit.

Is working overtime mandatory?

No, common overtime is voluntary unless it has been agreed in the contract or the collective agreement. Only force majeure overtime is mandatory.

Is overtime subject to Social Security contributions?

Yes. Common overtime contributes at 28.3% and force majeure overtime at 14%. It does not count toward the retirement pension base, but it does count for other contingencies.

Can overtime be compensated with days off?

Yes. It can be paid in cash with a premium or compensated with equivalent rest within the following 4 months. If it is compensated with rest, it does not count toward the 80-hour annual limit.

Can a part-time contract work overtime?

No. Part-time contracts do not work overtime but complementary hours, which follow different rules and must be agreed.

How should I record overtime?

With a daily working time record, mandatory under Royal Decree-Law 8/2019, which must be kept for 4 years. Time tracking software generates it automatically and prevents fines. Find more answers in our time tracking FAQ.

Conclusion

Calculating overtime comes down to three data points: the value of your ordinary hour, your agreement's premium and respecting the legal limits (80 hours a year and correct contributions). The most expensive mistake is not miscalculating it, but failing to record it: without a valid working time record, a company risks fines of up to €6,250 per worker.

With JornAda you record the working time and overtime of your whole team automatically and in line with the law, from €2 per user a month. Start your free trial or check our plans.