Introduction to Salary Register Regulations
In this FAQ section by Accompany, we explain everything you need to know about the Salary Register in Spain, from the legal framework established under Royal Decree 901/2020 and Royal Decree 902/2020 to the key compliance obligations for companies operating in Spain.
Whether you are managing a small business or a larger organisation required to implement an Equality Plan and Compensation Audit, understanding salary register requirements in Spain is essential to ensure compliance with Spanish labour law and gender equality regulations.
We also break down the Spain Salary Register explained, including which companies are required to prepare it, what information must be included, how compensation audits work, potential penalties for non-compliance, and the key measures employers should take to reduce gender pay gaps and maintain full regulatory compliance.
What Is the Salary Register in Spain?
The Salary Register in Spain (“Registro Retributivo”) is a mandatory pay transparency document regulated under Article 28 of the Spanish Workers’ Statute and Royal Decree 902/2020 on equal pay between women and men.
Its purpose is to help companies identify and prevent gender pay inequalities by recording employee remuneration data with a gender-based breakdown. The register must include the average and median values of salaries, salary supplements, bonuses, and non-wage compensation, classified by professional group, category, position, or equivalent job classification.
The Salary Register is compulsory for all companies operating in Spain, regardless of their size or number of employees, and forms part of Spain’s broader legal framework aimed at reducing the gender pay gap and strengthening workplace equality.
It is important to distinguish the Salary Register from other equality-related obligations under Spanish labour law:
- The Salary Register focuses on pay transparency and remuneration reporting.
- The Equality Plan establishes broader workplace equality measures and is generally mandatory for companies with 50 or more employees.
- The Compensation Audit is a more detailed salary analysis included within the Equality Plan to assess whether the company complies with the principle of equal pay for work of equal value.
Together, these measures promote compliance with Spanish labour regulations and support fair and transparent compensation practices within organisations.
Which Companies Must Prepare a Salary Register in Spain?
Crucially, all companies must prepare a salary register without exception, regardless of their size or turnover. Even if you employ only one male or one female employee, the register remains compulsory.
However, there is a specific exemption: if you, as the administrator shareholder of the company, are the sole employee and are registered under the RETA regime (Social Security for Self-Employed), then the salary register is not required. For more details on compliance, see our section on RETA Compliance Assistance.
Do Foreign Companies With Employees in Spain Need a Salary Register?
Yes. Foreign companies employing staff in Spain are generally required to comply with Spanish labour regulations, including the obligation to prepare a Salary Register.
This obligation applies regardless of whether the company’s headquarters are located outside Spain. If employees are hired under Spanish employment law, work through a Spanish entity or branch, or are registered with the Spanish Social Security system, the company will typically be subject to the same salary transparency and gender equality obligations as any local employer.
The requirement is particularly relevant for international businesses operating through:
- Spanish subsidiaries
- Branches
- Permanent establishments
- Remote employment structures involving employees based in Spain
Foreign employers should also consider whether they are required to implement an Equality Plan and Compensation Audit. Companies with 50 or more employees in Spain may fall within these additional compliance obligations, depending on their organisational structure and workforce composition.
Failure to comply with Salary Register regulations may expose foreign companies to labour inspections, financial penalties, and reputational risks in Spain. For this reason, international businesses employing workers in Spain should ensure that their payroll, HR, and compliance procedures align with current Spanish labour law requirements.
What Is a Compensation Audit in Spain?
A Compensation Audit involves compiling and rigorously analyzing data on employees’ remuneration. Its purpose is to uncover any existing pay gaps and to implement measures that ensure the company’s compensation structure fully adheres to the principle of equality between men and women in terms of salary. This goes hand-in-hand with effective payroll management.
Which Companies Must Prepare a Compensation Audit in Spain?
Companies with the obligation to prepare an Equality Plan (those with 50 or more employees), must additionally conduct a Compensation Audit.
What Must Be Included in a Salary Register?
It must include a gender breakdown between the average and the median of the actual compensation, allowances and non-wage payment for each occupational group, professional category, level, position, or any other applicable classification.
Can Companies Prepare Salary Registers by Department or Job Group?
No, it must be a single record for the entire company. It should refer to your entire workforce, including senior management and senior positions, even if they belong to different sections of the job classification.
How to Present and Share the Salary Register
Salary Register Rules When Employee Representatives Exist
The Salary Register must be sent to the legal representative of employees. They have the right to know the full content of the registry. In addition, the representatives must be consulted, at least 10 days in advance, prior to the preparation of the registry (also if there are any modifications).
Salary Register Requirements Without Employee Representatives
In this case, the information is to be provided on request and will be limited to the percentage differences that exist in the average salaries of men and women. When the Salary Register shows that there is a pay gap higher than 25%, the company will have to justify that this difference is not due to gender.
Penalties for Non-Compliance With Salary Register Regulations in Spain
Investigations into non-compliance are typically initiated when a complaint is filed with the Labour Inspectorate. Failing to meet this obligation is considered a serious infringement under social order law articles 7.5 and 13. Penalties can include a fine ranging from €751 to €7,500. Moreover, non-compliant companies will face the voiding of any subsidies or employment supports received. It’s crucial to understand your legal and financial responsibilities for companies in Spain.
Can Employees File Complaints Related to the Salary Register?
Yes. Employees in Spain may file complaints if they believe a company is not complying with Salary Register obligations or if they suspect the existence of unjustified gender pay discrimination.
Complaints are typically submitted to the Labour Inspectorate (“Inspección de Trabajo”), which has the authority to investigate potential breaches of pay transparency and equality regulations. Employee representatives also have the right to access certain Salary Register information and may request clarifications or corrective measures where significant pay gaps are identified.
If a company cannot objectively justify salary differences, particularly where the gender pay gap exceeds 25%, it may face financial penalties, reputational risks, and potential discrimination claims under Spanish labour law.
How to Ensure Compliance With Spain Salary Register Requirements
Navigating these regulations can be complex. We are happy to prepare your annual salary register for you. For more information or to discuss how we can assist you, please do not hesitate to Contact Us. We’re here to help you ensure full compliance and promote a fair workplace. Find out more about how to pick an accountant who can help with these matters.
