Spain's pay register (registro retributivo)

Rules last read on 5 November 2026.

Every company in Spain keeps a pay register under Real Decreto 902/2020, art. 5, including for managers and senior officers. It is a register the company keeps, not a filing: nothing goes to an authority under art. 5. The calculator works out the tables from your payroll file, in your browser.

What it holds

• Mean and median, by sex, of what was actually received in the calendar year (art. 5(2), 5(4)).
• Per professional group, category, level, job or other classification you apply.
• Separately for base salary, for each supplement and for each non-salary payment. So one table per pay concept, which is far more than the UK or Irish figures.

The ministry's format is optional: the decree says "podrá" (art. 5(5)). Update the register when something substantial changes.

Duties around it

• Workers' legal representatives must be consulted at least 10 days before it is made or changed (art. 5(6)).
• Where there are no representatives, a worker who asks gets only the percentage differences, not the amounts (art. 5(3)).
• In companies of 50 or more workers, when one sex's pay is at least 25% above the other's, the register must carry a justification (art. 28(3) Estatuto de los Trabajadores). With a pay audit, art. 6 sets the same 25% on equal-value groups, for the mean or median of total pay.

Part-time staff

Art. 11 gives part-time staff the same rights, with pay proportional only where its purpose or nature requires it and a law, regulation or collective agreement says so. It gives no arithmetic, so the calculator shows what was received and pro-rates nothing.

A draft decree is not law yet

The ministries' memo of 3 August 2026 describes a draft that changes RD 902/2020 to carry part of the EU directive: statistics sent by companies of 50 or more workers, yearly for 250 or more and every three years for 50 to 249. We have read the memo, not the draft's own text, and found no approval as of the date above. The calculator does not apply it. The same memo counts 1,349,396 companies that must keep the register.

The file for this calculator

One line per person and pay concept, with the columns empleado, sexo, grupo, tipo, concepto and importe. Write sexo as hombre or mujer in full, because M alone means male elsewhere. Write amounts with a decimal comma.