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Onboarding Requirements for EOR Employees in Spain & Their Purpose

Globalli ensures that mandatory registrations are completed before payroll processing.This article outlines the required onboarding documents and registrations in Spain and explains their purpose.

Updated this week

1. Bank Account Details

Requirement:

Employees must provide local or EU bank account details (IBAN) for salary payments.

Purpose:

  • Enables compliant salary transfers

  • Ensures payroll transparency and traceability

  • Required for accounting and audit compliance

Cash payments are generally not standard practice in Spain.

2. Modelo 145 (IRPF Tax Withholding Form)

Requirement:

Employees must complete and sign Modelo 145 before payroll processing.

Purpose:

  • Determines the correct IRPF (income tax) withholding rate

  • Declares personal and family circumstances (e.g., dependents, disability status, marital status)

  • Ensures accurate payroll tax deductions

Without Modelo 145, Globalli may apply a higher default withholding rate.

Employees must update the form if their personal situation changes.

3. ID (Spanish Citizens) or NIE + Passport

Requirement:

  • Spanish nationals: Valid DNI (Documento Nacional de Identidad)

  • Foreign nationals: NIE (Número de Identidad de Extranjero) and valid passport

  • Purpose:

  • Verifies identity and nationality

  • Required for tax and social security registration

  • Necessary for employment contract and payroll reporting

Foreign nationals must also have valid work authorization where applicable.

4. Social Security Number & Registration

Employee should be registered with Spain’s social security system before starting work.

Purpose:

  • Grants access to healthcare and pension benefits

  • Ensures proper employer and employee contributions

  • Mandatory prior to employment commencement

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