ES · Expiry & renewal tracking
File your Spanish temp agency payroll declaration on time
Within the first three months of each calendar year, a Spanish temp agency (ETT) files with the labour authority a formal declaration of the previous year's payroll, the pay of assigned workers (Article 9.4 of Royal Decree 417/2015). That figure sets the financial guarantee; failing to file it is a serious offence.
Within the first three months of each calendar year, a Spanish temporary work agency (ETT) must file with the competent labour authority a formal declaration of the amount of its payroll (masa salarial) for the previous year (Article 9.4 of Royal Decree 417/2015). Law 14/1994 requires the agency to send the authority that granted its authorisation the payroll data for the previous financial year, as set out in the regulation (Article 5.1).
The payroll is the total salary and non-salary pay earned by the workers hired to be assigned to user companies. It excludes Social Security benefits and allowances, compensation for transfers, suspensions and terminations of contracts and reimbursed work expenses (Article 9.1), as well as the employer's Social Security contributions (Article 9.2). For worker cooperatives, advances paid to assigned worker-members are added (Article 9.3).
The figure has its own consequences: the financial guarantee for later years is calculated on the previous year's payroll (Article 8.2 of the Regulation), and the agency must spend 1 per cent of its payroll each year on training assigned workers (Article 12.2 of Law 14/1994).
At a glance
| What is filed | Formal declaration of the previous year's payroll (Article 9.4 RD 417/2015) |
|---|---|
| Deadline | First three months of each calendar year (Article 9.4) |
| Filed with | The competent labour authority (Articles 3 and 9.4) |
| Included | Salary and non-salary pay of assigned workers (Article 9.1) |
| Excluded | Social Security benefits, compensation, expense reimbursements and employer contributions (Article 9.1 and 9.2) |
| Same deadline | Proof that the financial guarantee has been updated (Article 8.3) |
Who is responsible?
The temporary work agency (Article 9.4 of the Regulation; Article 5.1 of Law 14/1994). The competent labour authority is the regional authority if the agency has sites in only one autonomous community, the Directorate-General for Employment if it has sites in two or more, or the Government Delegation in Ceuta or Melilla (Article 3.1 of the Regulation).
If the deadline passes
Failing to send the labour authority the information in Article 5 of Law 14/1994, which includes the payroll data, is a serious offence (Article 18.2.b LISOS). Falsifying or concealing information given to the labour authority is a very serious offence (Article 18.3.d LISOS).
The guarantee falls due in the same quarter
Proof of the updated financial guarantee is due by the same deadline (Article 8.3). If you already track the guarantee, add the payroll declaration as a separate record with the same date so each filing has its own owner.
Tracking it with ExpirySuite
- Add one record per company dated 31 March, the end of the first three months of the year.
- Email reminders arrive 60, 30, 14, 7 and 1 day before and on the day itself. That leaves time to close the previous year's payroll figures.
- Whoever files the declaration can upload the receipt through a secure link that is valid for 14 days and needs no account.
- Assign a responsible person, such as the payroll administrator; emails arrive in each recipient's language. If a date passes, managers get further reminders 3, 7 and 14 days later.
Frequently asked questions
- When is a Spanish temp agency's payroll declaration due?
- Within the first three months of each calendar year, covering the previous year's payroll (Article 9.4 RD 417/2015).
- What is left out of the payroll?
- Social Security benefits and allowances, compensation for transfers, suspensions and terminations, reimbursed expenses and the employer's Social Security contributions (Article 9.1 and 9.2).
- What is the figure used for?
- The financial guarantee for later years is calculated on it (Article 8.2 of the Regulation), and the agency must spend 1 per cent of its payroll on training assigned workers (Article 12.2 of Law 14/1994).
- What if it is not filed?
- Failing to send this information to the labour authority is a serious offence (Article 18.2.b LISOS).
Sources
- Real Decreto 417/2015, Reglamento de empresas de trabajo temporal: artículos 2, 3, 8 y 9 (BOE, texto consolidado)
- Ley 14/1994, de empresas de trabajo temporal: artículos 5 y 12 (BOE, texto consolidado)
- Real Decreto Legislativo 5/2000, Ley sobre Infracciones y Sanciones en el Orden Social (LISOS): artículo 18 (BOE, texto consolidado)
Last checked: Oct 1, 2026 · This page summarises official sources for general information and is not legal advice. Check the linked sources for current rules and fees.
Made for annual payroll declaration (by 31 March) (Spain)
A ready template for annual payroll declaration (by 31 March) (Spain) with sensible validity defaults, so you enter less and track more.
Reminders on time
Email alerts at 60, 30, 14, 7 and 1 day before each annual payroll declaration (by 31 March) (Spain) expires, plus overdue escalation to managers.
Assign an owner
Give each annual payroll declaration (by 31 March) (Spain) an owner and let employees update their own via a secure link — no login needed.