If you want to review your December payslip, check whether the 2026 Christmas bonus in Spain has been calculated correctly, or claim unpaid amounts, you can message Fernanda Vargas on WhatsApp or book an appointment here.
Introduction: why it makes sense to review the December bonus now
The 2026 Christmas bonus in Spain continues to raise many questions: whether it is paid in a single payslip or prorated, which items must be included in the calculation, what happens if you have been on sick leave, or if your contract ends before December.
Reviewing it in time makes sense for two reasons. The first is financial: an error in the bonus can mean a significant difference in the December payslip or in the severance settlement (finiquito). The second is legal: claims for wage amounts are time-barred after one year from the date they could have been brought, so letting time pass can be costly.
In addition, since October 5, 2026, there has been an obligation to provide written information on the itemized salary, which makes it easier to detect whether the company is paying the bonus separately or including it month by month.
What the law says: Article 31 of the Workers’ Statute and the role of the collective bargaining agreement
The starting point is Article 31 of the Workers’ Statute (Estatuto de los Trabajadores). The law recognizes the right to two extraordinary payments per year: one on the occasion of the Christmas holidays and another in the month set by the collective bargaining agreement or, where applicable, by agreement with the legal representatives of the employees.
The same rule leaves two key ideas. The first: the amount of extraordinary payments is set by the collective bargaining agreement. The second: only the collective bargaining agreement may provide for them to be prorated over the twelve monthly payments.
This means that, to know whether your bonus has been paid correctly, it is not enough to look at the payslip. You also have to read the applicable collective bargaining agreement: that is usually where the payment date, the accrual method, and the salary items included in the bonus are set out.
When the Christmas bonus is paid and what period it accrues over
Payment date
The Christmas bonus is paid on the occasion of the Christmas holidays and, in practice, is usually paid in December. The exact date may be set by the collective bargaining agreement or by the company’s usual payment practice.
If your company pays it on certain days in December every year, it is advisable to compare the 2026 payslip with those of previous years and with the collective bargaining agreement to check that there are no delays or unjustified changes.
What period it accrues over
Not all extraordinary payments accrue in the same way. The accrual period may be defined by the collective bargaining agreement, and that information is essential in order to calculate the correct amount.
The practical idea is simple: if you have not worked the entire accrual period, you normally will not receive the full bonus, but rather the corresponding proportional part, unless the collective bargaining agreement provides for a more favorable arrangement. That is why, in cases of recent hires, temporary contracts, part-time schedules, or termination before December, the accrual period matters just as much as the payment date.
How it is calculated: base salary, supplements, and the 2026 minimum wage
The amount of the Christmas bonus does not come from a single figure for all companies. It is calculated in accordance with the applicable collective bargaining agreement.
In practice, to make the calculation, it is advisable to review at least these points:
- what the position’s base salary is;
- which salary supplements the collective bargaining agreement expressly includes in the extraordinary payment;
- whether the bonus accrues in full or proportionally depending on the time worked during the period;
- whether the employee works full-time or part-time;
- whether the annual salary complies with the current legal minimum.
Not all supplements must automatically be included in the extraordinary payment. If the collective bargaining agreement includes certain allowances, they must be added; if it does not include them, the company cannot invent or remove items at its convenience.
In 2026, the minimum interprofessional wage (SMI) is 40.70 euros per day, 1,221 euros per month in 14 payments, and 17,094 euros per year, effective from January 1, 2026.
What does this mean for the extraordinary payment? That, for full-time work, the annual salary cannot be below that legal minimum. If a person receives the SMI in 14 payments, the monthly reference and the reference for each extraordinary payment will be 1,221 euros. If the salary is prorated over 12 payslips, what matters is that the annual total reaches at least 17,094 euros.
For casual and temporary contracts of up to 120 days, the rule provides for payment of the proportional part of Sundays and public holidays and of the two extraordinary payments, of 30 days’ salary each, with a salary of not less than 57.82 euros per legal working day.
Prorated extraordinary payment: when it is valid and what the Supreme Court said (Supreme Court Judgment 162/2021)
One of the most frequent misunderstandings is to think that the company can spread the extraordinary payment across the 12 payslips on its own decision. That is not the case.
Proration is only valid if the collective bargaining agreement allows it. An individual agreement with the employee or a unilateral decision by the company is not enough.
The Supreme Court recalled this in Supreme Court Judgment 162/2021 of February 8: when the collective bargaining agreement prohibits proration and the company nevertheless pays monthly amounts on that basis, those amounts are treated as other salary items and the extraordinary payment remains due when it falls due.
In other words: if the collective bargaining agreement prohibits proration, being paid a little more each month does not necessarily mean that the extraordinary payment has already been paid. It may happen that December arrives and the company still owes the full Christmas bonus.
That is why the clause in the collective bargaining agreement must be read carefully. It is not the same if it expressly authorizes proration, prohibits it, or only sets payment dates without saying anything else. The validity of the system depends on that detail.
Special cases: part-time work, temporary contracts, Christmas contracts, and end of contract
Part-time work
A part-time employee is also entitled to extraordinary payments. The usual difference is in the amount: they are calculated based on the salary corresponding to the agreed working hours, unless the collective bargaining agreement provides for a more favorable arrangement.
That is why, if you work half-time, you should not compare your extraordinary payment with that of a full-time employee, but with your salary and your collective bargaining agreement.
Temporary contracts and the Christmas season
Temporary contracts also give rise to the right to an extraordinary payment. If the contract does not cover the entire accrual period, the usual rule is payment of the proportional part.
This is especially important during the Christmas season. If you are hired only for those weeks or months, you do not lose the extraordinary payment for being temporary: you are entitled to the accrued part and, in casual or temporary contracts of up to 120 days, the legal daily minimum of 57.82 euros per legal working day must also be respected, which already includes the proportional part of the two extraordinary payments.
End of contract and severance settlement
When the contract ends, extraordinary payments already accrued and unpaid must be included in the settlement or severance settlement (finiquito). There is no need to wait until December if the employment relationship ends earlier: whatever has already accrued must be paid when the contract terminates.
If there is no line in the severance settlement relating to extraordinary payments, or if a very low figure appears, it is advisable to review it before signing or, at least, to sign as not in agreement and request a check.
Sick leave, birth, and other leave: how they affect the extraordinary payment
Being on sick leave does not in itself eliminate the right to the Christmas bonus. What has already accrued does not disappear simply because the employee is on temporary disability.
What may vary is the final amount. The amount may be reduced depending on what has accrued and on what the collective bargaining agreement provides regarding supplements during temporary disability.
In addition, there is an important technical point: the regulatory base for temporary disability already includes the proration of extraordinary payments. That is why, during periods of leave, it is advisable to review the benefit, the payslip, and the collective bargaining agreement together before assuming the calculation is correct.
With birth and child care leave and with other leave or situations of absence, there is no automatic answer valid for every case. The review must be carried out in light of how the extraordinary payment accrues and what the applicable collective bargaining agreement establishes. If the company reduces the extraordinary payment because of an absence, it is worth checking whether that reduction is actually justified.
Social Security contributions and income tax withholding on the extraordinary payment
The Christmas bonus is treated in a way that often surprises people on their payslip.
For Social Security contribution purposes, the monthly contribution base already includes the proportional part of the extraordinary payments, even though the Christmas bonus is actually received in December. In other words, contributions are made for it month by month.
By contrast, income tax withholding (IRPF) is applied when the extraordinary payment is actually paid. That is why it is normal for the December payslip to show a different or higher withholding than in other months if the bonus is paid separately.
If the bonus is validly prorated, the practical effect is different: its amount is paid month by month and that is the reference for the corresponding withholding.
What to do if the company does not pay: time limits, late-payment interest, conciliation claim, and FOGASA
If the company does not pay the 2026 Christmas bonus, pays less than is due, or replaces it with proration that is not allowed, it is best not to let it pass.
These are the basic points:
- The claim for wage amounts is time-barred after one year from the date it could have been brought.
- Delay in payment of wages may give rise to late-payment interest of 10% per year on the amount owed.
- Before going to court, the usual step is to try to bring the claim through a conciliation claim form.
- If no agreement is reached, the corresponding wage claim may be filed.
- If the company is insolvent, FOGASA may cover outstanding wages, including extraordinary payments, within its legal limits.
In practice, the sooner the payslips, the collective bargaining agreement, and the severance settlement are reviewed, the easier it is to make a timely claim with clear documents.
Checklist for employees and for companies/HR
For employees
- Check which collective bargaining agreement applies to you and how it regulates the Christmas bonus.
- Review whether the company pays it in December or prorates it across the 12 payslips.
- If it is prorated, verify that the collective bargaining agreement expressly allows it.
- Confirm which salary items make up the extraordinary payment.
- Calculate whether you worked the entire accrual period or only part of it.
- If you work part-time, check the proportionality.
- If you have been on leave or have had absences, review the impact against the collective bargaining agreement.
- If your contract ended, make sure the accrued part appears in the severance settlement.
- Keep your payslips, contract, collective bargaining agreement, and any itemized salary communication.
For companies and HR
- Correctly identify the applicable collective bargaining agreement.
- Review whether proration is authorized, prohibited, or not provided for.
- Clearly itemize on the payslip if there is proration of extraordinary payments.
- Check that the annual salary complies with the 2026 SMI.
- Include accrued extraordinary payments in settlements and severance settlements.
- Correct delays or differences immediately to avoid late payment and claims.
- Document salary information in writing to make verification easier.
Frequently Asked Questions
Is the 2026 Christmas bonus always paid in December?
It is paid on the occasion of the Christmas holidays and it is usual for it to be paid in December, but the specific date should be checked in the collective bargaining agreement and in the company’s usual practice.
Can the company prorate the extraordinary payment without my agreement?
No. Proration is only valid if the collective bargaining agreement allows it. Your individual agreement or a unilateral decision by the company is not enough.
If I work part-time, am I entitled to an extraordinary payment?
Yes. A part-time employee is also entitled to extraordinary payments. The amount is calculated based on the salary corresponding to their working hours, unless the collective bargaining agreement provides for a more favorable arrangement.
If I am hired only for the Christmas season, do I receive the extraordinary payment?
Yes, at least for the proportional part you have accrued. And if these are casual or temporary contracts of up to 120 days, the legal daily minimum of 57.82 euros per legal working day must be respected, which includes the proportional part of the two extraordinary payments.
Does being on sick leave mean I lose the extraordinary payment?
Not by itself. Sick leave does not automatically eliminate the right, although the final amount may vary depending on what has accrued and on what the collective bargaining agreement establishes regarding supplements during temporary disability.
Is the extraordinary payment subject to contributions and income tax withholding?
Yes, but not in the same way. Social Security contributions are integrated month by month through the proportional part of the extraordinary payments, while income tax withholding (IRPF) is applied when the payment is actually made.
How long do I have to claim it if it is not paid?
Claims for wage amounts are time-barred after one year from the date they could have been brought. In addition, if there has been delay in payment, late-payment interest of 10% per year on the amount owed may be claimed.
Conclusion
The 2026 Christmas bonus is not reviewed just by looking at the final figure on the December payslip. You have to check the collective bargaining agreement, the accrual period, the working hours, absences, whether there is valid proration, and whether the annual salary complies with the SMI.
When there are doubts, a timely review can prevent you from losing money or missing the deadline to make a claim. If you would like Fernanda Vargas to review your payslip, your collective bargaining agreement, your severance settlement, or a possible claim, you can message her on WhatsApp or book an appointment here.